(a) The Controller shall audit the accounts of all boards, officers and employees of the City and County charged in any manner with the custody, collection, or disbursement of funds. The Controller shall audit all accounts of money coming into the hands of the Treasurer, the frequency of which shall be governed by State law.
(b) The Controller shall have the authority to audit the operations of all boards, commissions, officers and departments to evaluate their effectiveness and efficiency. The Controller shall have access to, and authority to examine all documents, records, books and other property of any board, commission, officer or department.
(c) When requested by the Mayor, the Board of Supervisors, or any board or commission for its own department, the Controller shall audit the accounts of any officer or department.
(d) Surveillance Technology Audit.
(1) For purposes of this subsection (d), “Department,” “Surveillance Technology,” “Surveillance Technology Policy,” and “Annual Surveillance Report” have the meanings set forth in Section 19B.1 of the Administrative Code.
(2) Acting as City Services Auditor, and beginning in fiscal year 2019-2020, the Controller shall audit annually the use of Surveillance Technology by Departments. Such an audit shall include a review of whether a Department has operated and is operating in compliance with an approved Surveillance Technology Policy ordinance, and has completed an Annual Surveillance Report, and such other information as the Controller determines helpful to assess the Surveillance Technology Policy. At the completion of the audit and in consultation with the City Attorney, the Controller may recommend any changes to any Surveillance Technology Policy ordinance and its implementation to the Board of Supervisors.
