The county council shall establish by ordinance within the legislative branch the independent office of county performance auditor for the purpose of reviewing, evaluating and reporting on the integrity of the county’s financial management system, the accuracy of financial record keeping, compliance with applicable laws, policies, guidelines and procedures, and the efficiency and effectiveness of operations and programs. The office shall commence functioning no later than July 1, 2007 and shall have the duties and responsibilities expressed in this section as well as those established by ordinance. The performance auditor shall have appropriate professional credentials, legal authority for¹ access to records, adequate funding, and shall use generally accepted accounting/auditing standards. The office of performance auditor shall adhere to government auditing standards in conducting its work and shall be considered independent as defined by those standards.

The performance auditor shall be named through appointment by a majority vote of the county council and shall serve a term of four years unless removed for cause.