Ordinance

{00582381.3} 
 
ORDINANCE NO. 6012___ 
 
 
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MESA, 
MARICOPA COUNTY, ARIZONA, AMENDING TITLE 1, CHAPTER 31 OF 
THE MESA CITY CODE TO ADD SECTION 6 AUTHORIZING THE CITY 
AUDITOR ACCESS TO CITY RECORDS AND PROPERTY TO CONDUCT 
AN AUDIT AND OTHERWISE PERFORM CITY AUDITOR DUTIES, AND TO 
ADD SECTION 7 AUTHORIZING THE CITY AUDITOR TO REQUEST 
AUDIT COMMITTEE MEETINGS DURING THE FISCAL YEAR. 
    
 
Whereas, Mesa City Charter Article IV, Section 401(E), and Title 1, Chapter 31 of the 
Mesa City Code, establish the role, duties, and authority of the City Auditor. 
 
Whereas, the City of Mesa Management Policy 126 establishes the procedure for allowing 
the City Auditor and the City Auditor’s authorized representatives access to City records, property, 
premises, operations, events, employees, or other available sources of information, as necessary 
for the performance of their official duties. 
 
Whereas, other Arizona municipalities have a local code provision that establishes and 
regulates audit committee meetings and allows their respective City Auditor open access to city 
records and property to conduct an audit or otherwise perform the duties of the City Auditor. 
 
Whereas, a peer review by the Association of Local Government Auditors of the City  
Auditor Department for the period of July 1, 2021 to June 30, 2024, resulted in certain findings 
including that the City Manager is responsible for scheduling Audit, Finance and Enterprise 
Committee meetings only when there is a need, and that access to records for audit purposes is 
based on management policy rather than by ordinance or charter requirement.  
 
Whereas, this Ordinance will codify Management Policy 126, allowing the City Auditor 
open and unrestricted access to records and property, and authorizing the City Auditor to request 
audit committee meetings as needed to ensure presentation and discussion of an audit plan, audit 
reports, and any other topics in furtherance of the official duties of the City Auditor. 
 
 
Now therefore, be it ordained by the City Council of the City of Mesa, Maricopa County, Arizona, 
as follows: 
 
Section 1:  
A new Mesa City Code Section 1-31-6 titled “Access to Records and Property” is 
hereby adopted as follows:

{00582381.3} 
 
1-31-6: ACCESS TO RECORDS AND PROPERTY 
 
A. 
The City Auditor shall have unrestricted and open access to all City records, 
property, information systems, and personnel necessary to conduct an audit or 
otherwise perform the duties of the City Auditor. 
 
B. 
A department, office, program, or any City employee shall not interfere with the 
City Auditor’s right to access any City personnel and any City records, property, 
and information systems within their custody, and to inspect and make copies of 
such records and documents, including records and documents maintained 
electronically, that relate to the department, office, or program being audited.  
 
C. 
The authority and requirements set forth in this Section 1-31-6 are subject to state 
and federal law, including any statute, regulation, or professional ethics rule or 
policy, that renders certain records confidential, privileged, or otherwise protected 
from disclosure. 
 
Section 2:  
A new Mesa City Code Section 1-31-7 titled “Audit Committee Meetings” is 
hereby adopted as follows:  
 
1-31-7: AUDIT COMMITTEE MEETINGS 
 
The City Auditor shall meet with the Audit, Finance and Enterprise Committee during the 
City’s fiscal year to present the Committee with an annual audit plan and to present and 
discuss completed audit reports. The City Auditor may request additional meetings in 
furtherance of the City Auditor’s official duties with the Audit, Finance and Enterprise 
Committee as deemed necessary by the City Auditor.  
 
 
Section 3:  
RECITALS. The recitals above are fully incorporated into this Ordinance by 
reference, and each recital represents a finding of fact and determination made by the City Council. 
 
Section 4:  
PRESERVATION OF RIGHTS AND DUTIES. This Ordinance does not affect the 
rights and duties that matured, or proceedings that were begun before the effective date of this 
Ordinance.  
 
Section 5:  
EFFECTIVE DATE. The effective date of this Ordinance is thirty (30) days after 
the adoption of this Ordinance.  
  
Section 6:  
SEVERABILITY. If any term, provision, section, subsection, sentence, clause, 
phrase, or portion of this Ordinance is for any reason held to be invalid, unenforceable, or 
unconstitutional by the decision of a court of competent jurisdiction, such decision shall not affect 
the validity of the remaining portions of this Ordinance and the remaining portions of this 
Ordinance shall remain in effect.  
 
Passed and adopted by the City Council of the City of Mesa, Maricopa County, Arizona, this 
18th day of May, 2026.

{00582381.3} 
 
 
 
 
 
 
 
 
APPROVED: 
 
 
 
 
 
 
 
 
 
_______________ 
 
 
 
 
 
 
 
Mayor 
 
ATTEST: 
 
 
_________________ 
City Clerk