Columbia Annual Audit ordinance (Charter § 17)

An independent financial audit shall be made of all accounts of the city government at least annually and more frequently if deemed necessary by the council. Such audit shall be made by a qualified public accountant who is experienced in municipal accounting. Such accountant shall have no personal or financial interest, direct or indirect, in the fiscal affairs of the city government or of any of its officers. The results of such audit shall be made public in such manner as the council may determine.

(Passed 1-20-75, effective 4-7-75)