Audit Committee

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Duties

The Audit Committee oversees proper external review of the audited statements, as well as the organization’s financial risk management to include monitoring the internal control environment. The Audit Committee also helps the County Council understand and interpret the financial statements and audit reports.

Membership

The Committee Consists of three to five persons. The Committee members must have a basic understanding of financial reports and independent auditing standards with one member who is designated as the financial expert. The Committee members shall elect a chairman at the end of each audit cycle to serve as chairman for the following cycle. Each member shall be free of any relationship that, in the opinion of the Commission, would interfere with his or her individual exercise of independent judgement. County elected officials and employees may not serve on the audit committee because they are not independent. Immediate family members of elected officials and employees (parents, siblings, spouse and children) are likewise note independent.

Terms

  • Committee members may serve up to two four-year terms.
  • The members of this committee shall be appointed by the County Council.

Compensation

Each member shall be paid a $1,000.00 annual stipend. Half of which will be paid by check at the two required meetings.

Meeting Schedule

The Audit Committee meets as needed to fulfill its responsibilities, but will meet at least twice annually; once to review the audit plan and once to review the audited financial statements. The Audit Committee may also meet to approve the audit engagement, special investigations related to fraud, financial irregularities, and internal control failures.

Board Members

Brent Ray
Term Expires: 12/31/2023
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Edwin Van Stam
Term Expires: 12/31/2023
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