§ 2-123. Records.

Latest version.

(a)

The city auditor shall retain for at least three (3) years a complete file of each audit report and each report of other examinations, investigations, surveys and reviews made under city council authority. The file should include audit working papers, including all draft reports, and other supportive material directly pertaining to the final audit report.

(b)

The city auditor's working papers and audit files are not public records and are exempt from Arizona Revised Statutes, Title 39, Chapter 1. However, any final audit reports prepared for or presented to the city council are public records subject to Arizona Revised Statutes, Title 39, Chapter 1.

(Ord. No. 2236, § 1, 5-1-89; Ord. No. 3942, § 1, 6-28-11; Ord. No. 4040, § 1, 4-16-13)

                    
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