The Municipal Auditor operates in the framework of the law, which defines his functions, status and access to documents and databases.
The duties of the Auditor are defined in the Municipalities Ordinance. It is established that the Auditor shall verify that the activities of the Municipality are carried out in accordance with the law and with integrity, efficiency and economy. Within this framework, the Auditor may audit the activities of the Mayor, the members of the City Council and the municipal employees.
The Auditor’s review also applies to the Religious Council within the Municipality’s jurisdiction, as well as any corporation, enterprise, institution, fund or entity that receives municipal funds or whose management the Municipality participates in appointing. This includes NGOs that receive allocations from the municipality.
For the audit to be effective and in accordance with the principles of proper democratic governance, the auditor must be independent and impartial. The law establishes provisions to ensure this status:
*The Auditor shall determine the work plan and the manner of its execution at his discretion.
*The Auditor prepares and submits an annual budget proposal to be discussed by the Finance Committee and the City Council as presented.
*The Auditor shall have access to all necessary documents and information.
*The City Council is required to invite the Auditor to attend any meeting of the City Council or its Committees.