The County Auditor is an officer of the Legislative Branch, appointed by and serving at the pleasure of the County Council. The role of the County Auditor is to serve as a “watch dog” over the affairs of the Executive Branch, ensuring public funds are spent in accordance with budgets adopted by the County Council and other provisions of the County Charter and County Code. The Auditor is required to call to the attention of the County Council and the County Executive any irregularity or improper procedure that he discovers. The duties of the County Auditor include providing the County Council and Executive with the County’s Comprehensive Annual Financial Report and conducting performance audits to evaluate internal controls, compliance with laws and regulations, and effectiveness and efficiencies. The Auditor also advises the County Council on the operating and capital budgets proposed by the County Executive and on the fiscal impact of proposed legislation. Reports issued by the County Auditor are available to the public, unless law prohibits their disclosure.