Article 2.46 — COUNTY AUDIT COMMITTEE

There is created in the county a county audit committee.

(Ord. 5511-B § 1, 2008)

The county audit committee shall assist the board of supervisors in fulfilling its oversight responsibilities by monitoring the financial reporting process, the overall systems of internal control and risk mitigation, compliance with laws and regulations, and the independence and performance of the county's internal and external auditors.

(Ord. 5511-B § 1, 2008)

The county audit committee shall consist of:

• A. Two members of the board of supervisors;

• B. A member of the general public with a sufficient understanding of accounting, auditing, financial reporting and internal control, appointed by the board of supervisors for a twoyear term.

• (Ord. 5511-B § 1, 2008)

The meetings of the county audit commission shall be open and public and shall be subject to the Ralph M. Brown Act, Government Code Sections 54950, et seq. (Ord. 5511-B § 1, 2008)

The county auditor-controller shall provide administrative support to the committee for scheduling, distribution of agendas and meeting notification processes. Staff shall also provide for recording summary minutes of the meetings.

(Ord. 5511-B § 1, 2008)

The committee shall schedule regular quarterly meetings or meet upon the call of the chairperson.

(Ord. 5511-B § 1, 2008)

It is the audit committee's responsibility to provide independent review and oversight of:

• A. The county's financial reporting processes;

• B. The county's internal controls including risk assessment; and

• C. The independent audit of the county's financial statements.

• (Ord. 5511-B § 1, 2008)

The audit committee shall submit annually a written public report to the board of supervisors on how it has discharged its duties and met its responsibilities.

(Ord. 5511-B § 1, 2008)