2.14.070 Audit oversight committee.

(1)    Purpose. The audit oversight committee’s function is to assist the county auditor and the county council in fulfilling their fiduciary responsibilities, and to facilitate a direct line of communication between auditor and the council. The objective of the committee is to promote the effectiveness and integrity of audit processes.

(2)    Membership. The committee shall be composed of three (3) members, as follows:

(a)    The county auditor (chair);

(b)    A county councilor; and

(c)    A member of the community appointed by the board from a list of nominees submitted by the county auditor, for a term of thirty-six (36) months. Staff support will be provided by the finance director of the auditor’s office.

(3)    Responsibilities. It shall be the responsibility of the committee to:

(a)    Recommend internal audit priorities to the county auditor.

(b)    Review and analyze all audit reports.

(c)    Ensure that management has initiated appropriate action to resolve exceptions or weaknesses noted in audit reports.

(d)    Apprise the county council of activities and result of audits.

(e)    Ensure that no unreasonable restrictions were placed on the auditors.

(f)    Review the effectiveness of the county’s financial and accounting functions through discussions with auditors.

(g)    Coordinate internal audit effort with external audit effort to prevent duplication and maximize effectiveness. (Sec. 4 of Ord. 1999-07-11; amended by Sec. 3 of Ord. 2018-12-25; amended by Sec. 1 of Ord. 2024-01-10)