§ 2-477. Scope of Authority.

The Commission Auditor shall, to the extent provided for in the annual work program, perform the following functions and be charged with the following responsibilities on behalf of the Commission:

1.

To determine the extent to which legislative policies are being faithfully, efficiently and effectively implemented by the Mayor and County personnel;

2.

To determine whether County programs are achieving their desired objectives;

3.

To review both the administrative control and executive control systems as established by the Mayor or the Mayor's designee and departmental personnel, and to determine whether such control systems are adequate and effective in accomplishing their objectives;

4.

To perform audits provided for in Section 2-476;

5.

To give information to the Commission whenever required regarding any subject relating to the affairs of the County;

6.

To offer input throughout the budgetary process;

7.

To review the reasonableness of all revenue estimates included in the Mayor's proposed budgets;

8.

To review all departmental budgets and perform an analysis of the Mayor's proposed budgets and make recommendations to the Commission regarding adjustments to the proposed budgets;

9.

To prepare a budget for the County if requested by the Commission;

10.

To make periodic reports to the Commission which shall include, but not be limited to, the following:

a.

To determine whether departments, agencies and entities of the County have complied with the fiscal and legislative policies of the Commission;

b.

To provide information on proposals that could adversely affect the County including, but not limited to, the County's credit rating;

c.

To report matters and make recommendations concerning the effectiveness and efficiency of programs and the operation of the County;

d.

To be empowered to take exception to improper specific expenditures incurred by any County department, agency or entity; and

11.

In furtherance of the Commission's policy set forth in Section 2-271 of the Code of Miami-Dade County, the Office of the Commission Auditor shall gather and provide Gender Equity Data, as such term is defined in Section 2-271 of the Code of Miami-Dade County, annually to the Miami-Dade County Commission for Women in the categories enumerated below.

a.

Economic Development: As compared to men both within Miami-Dade County government and throughout Miami-Dade County, the numbers of women employed by industry, serving in high-level or executive positions, serving in low-wage positions, serving as heads-of-household, living in poverty; how salaries compare for men and women employed in the same or similar positions; gender balance on County advisory boards; and any other metrics or information deemed relevant and reasonably accessible by the Office of the Commission Auditor.

b.

Health and Safety: Infant mortality and birth rates in Miami-Dade County; as compared to men, the number of women and girls with health insurance, with health conditions such as hypertension, with life-threatening conditions such as heart disease; the number of women and girls falling victim to sexual exploitation and human trafficking; the number of reported instances of rape and sexual assault; the amount of money and the types of funding sources spent assisting domestic violence victims and trying to prevent instances of domestic violence; Miami-Dade County government resources directed specifically at women and girls; and any other metrics or information deemed relevant and reasonably accessible by the Office of the Commission Auditor.

c.

Education: As compared to men, the number of women dropping out of high school each year; the number of women with less than a high school education; with some college, with college degrees, with masters-level, doctorate and professional degrees; and any other metrics or information deemed relevant and reasonably accessible by the Office of the Commission Auditor.

12.

The Commission Auditor shall serve as a voting member of any competitive selection committee convened for the purpose of recommending an external auditor to the Mayor or the Mayor's designee. The Commission Auditor shall also be apprised by the Mayor or the Mayor's designee of the activities of the external auditor and may monitor the conduct of, and responses to, external financial statement audits, and the resolution of audit findings. The Commission Auditor shall also work toward the elimination of duplicative audit work through cooperation with state, federal and external auditors, and the Clerk of the Circuit and County Courts when the Clerk is performing as auditor under Article V, Section 16 of the Florida Constitution and general laws of the State of Florida.

(Ord. No. 03-2, § 7, 1-23-03; Ord. No. 14-67, § 1, 7-1-14; Ord. No. 15-87, § 2, 9-1-15)