§ 8.04.240. Audit procedures and access to premises and records.

(A) The board shall organize and maintain an audit division of the business license department whose duty it shall be:

(1)

To conduct periodic audits of the books and records of licensees paying fees pursuant to 8.04.220(B) for the purpose of determining whether licensing fees paid are correct; and

(2)

To conduct special investigations or examinations for specific purposes of the books and records of any licensee, restricted or non-restricted, when conditions indicate the need for such action or upon the request of the board.

(B)

Every audit shall be conducted in conformity with generally accepted auditing standards and procedures and shall be of sufficient scope to accomplish the purpose for which it was performed.

(C)

An appropriate report shall be prepared at the conclusion of each audit which shall set forth the findings of the audit, noting in appropriate detail all violations, omissions or other inconsistencies with the requirements of the law or the regulations.

(D)

In those cases resulting in assessment or refund of additional fees or taxes, appropriate notices and report of findings shall be submitted to the director and to the licensee in sufficient detail to enable collection or refund.

(E)

The applicant or licensee shall not neglect or refuse to produce records or evidence or to give information upon proper and lawful demand by any agent of the board, the department, the sheriff's privileged investigations bureau, or the district attorney, nor shall otherwise interfere, or attempt to interfere, with any proper and lawful efforts by the board, or any agent to procure such information.

(Reg. G-58-80 § 32, 1980: Reg. G-11-61 § 25, 1961)