SEC. 9.117. ESTABLISHMENT OF AUDIT COMMITTEE OF THE BOARD OF SUPERVISORS.
§ 9.117
The Board of Supervisors must establish an Audit Committee by the Charter's effective date to maintain communication with the city's independent auditor, review annual financial statements, recommend actions on audit findings, monitor implementation of those recommendations, and perform other duties the Board assigns.
San Francisco's Board of Supervisors must set up an Audit Committee. This committee acts as a bridge between the Board and the city's independent auditor. The committee meets to review the city's yearly financial reports and the auditor's findings. It then recommends what the Board should do to fix any problems the auditor found, checks that those fixes actually happen, and handles any other tasks the Board gives it.
- Could be simpler:The phrase 'on or before the operative date of this Charter and until this requirement is changed' is awkwardly conditional; clearer phrasing would directly state when the committee must be established and when it can be modified.
AI-generated · claude-haiku-4-5 · informational only, not legal advice.
Official text
On or before the operative date of this Charter and until this requirement is changed by the Board of Supervisors, the Board of Supervisors shall establish through its rules an Audit Committee.
The Audit Committee shall:
1. Maintain a direct and separate line of communication between the Board of Supervisors and the City and County's independent auditor;
2. Meet with the independent auditor to review the audited annual financial statement and the auditor's report on such matters as the quality and depth of management and compliance;
3. Recommend appropriate action to be taken by the Board of Supervisors to implement recommendations contained in the audit report;
4. Follow up, as necessary, to ensure that approved recommendations are promptly implemented; and
5. Perform other duties as assigned by the Board of Supervisors.