7-3-1305. Conduct of audits. (1) Upon the death, resignation, removal, or expiration of the term of an officer of the municipality, the director of finance shall cause an audit and investigation of the accounts of the officer to be made and shall report to the manager and the commission. Either the commission or the manager may at any time provide for an examination or audit of the accounts of any officer or department of the municipal government.

(2) In case of the death, resignation, or removal of the director of finance, the manager shall cause an audit to be made of the director's accounts.

(3) If, as a result of an audit, an officer is found indebted to the municipality, the director of finance or other person making the audit shall immediately give notice to the commission, the manager, and the director of law, and the director of law shall proceed to collect the indebtedness.