Audit Committee
Purpose and Oversight
Independent Oversight for Public Trust
The Audit Committee supports public accountability by providing structured oversight of governance, risk management, internal controls, internal audit activities, and implementation of audit recommendations.
The Committee works in collaboration with the independently elected Auditor-Controller while preserving statutory authority and professional independence.
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Why the Audit Committee Exists
The Audit Committee exists to support good governance by providing a formal forum for independent review, objective discussion, and public accountability over audit-related matters.
Aligned with recognized public-sector governance principles, the Committee enhances oversight of governance, risk management, internal controls, internal audit activities, and the implementation of audit recommendations.
Operating in collaboration with the independently elected Auditor-Controller, the Committee helps reinforce authority, preserve independence, and promote confidence in County government.
The Committee strengthens public trust by helping ensure that audit planning, audit results, corrective actions, internal controls, and risk-related matters receive structured review and follow-through.
What the Committee Oversees
The Committee provides oversight and objective advice across six core governance areas.
1
Governance and Accountability
Promotes strong governance practices, ethical conduct, transparency, and accountability for results.
2
Risk Management
Supports visibility into risk awareness, risk assessment, mitigation strategies, and operational exposure.
3
Internal Control Systems
Reviews attention to systems that safeguard public resources, support compliance, and reduce weakness.
4
Internal Audit Planning
Reviews and pre-approves the annual Internal Audit Plan to align work with risk and governance priorities.
5
Audit Results and Corrective Action
Reviews audit findings, management responses, departmental corrective actions, and progress to closure.
6
Quality Assurance and External Review
Supports audit quality, continuous improvement, and periodic external quality review of Internal Audit.
Public Accountability Cycle
The Committee’s oversight process keeps audit matters visible from planning through corrective action and improvement.
Plan
Review and pre-approve the annual Internal Audit Plan.
Review
Receive audit reports, findings, and management responses.
Discuss
Provide a public forum for transparent oversight discussion.
Monitor
Track corrective actions and recommendation implementation.
Report
Support transparency through agendas, minutes, and public records.
Improve
Strengthen governance, controls, audit quality, and stewardship.
Advisory Role and Operating Boundaries
The Committee is designed for oversight, objective review, transparency, and follow-through. It does not assume management responsibility.
✓ What the Committee Does
× What the Committee Does Not Do
Role Within County Government
The Committee serves as a governance and oversight forum that supports communication while preserving independence, authority, and operational boundaries.
Board of Supervisors
Establishes policy, ensures oversight, and receives Committee communication and reports.
Auditor-Controller
Independently elected office that leads internal audit, financial reporting, and accountability functions.
Audit Committee
Provides an advisory forum for oversight and governance of audit-related matters.
Executive Leadership
Implements corrective actions and strengthens systems based on oversight feedback.
Independent Public Members
Bring objective perspective, community representation, and enhanced public confidence.
Standards, Best Practices, and Quality Assurance
The Committee reflects recognized public-sector governance practices and supports independence, accountability, transparency, risk awareness, quality assurance, and continuous improvement.
Independence
Maintains objectivity and avoids conflicting roles or influences.
Accountability
Promotes ethical conduct and responsible oversight.
Transparency
Supports open meetings, public records, and clear communication.
Risk Awareness
Reinforces proactive identification and management of risk.
Quality Assurance
Oversees quality assurance programs and performance improvement.
Continuous Improvement
Encourages ongoing enhancement of audit quality and governance.
Composition of the Committee
The Audit Committee consists of seven members as established in the Bylaws.
The inclusion of public members ensures independent perspective and community representation in matters involving fiscal oversight, internal controls, audit quality, and public accountability.
What Residents Gain
Residents benefit from a clearer, more visible structure for audit-related oversight and public accountability.
Greater transparency
Open meetings, public records, and accessible materials help build public trust.
Stronger controls and risk awareness
Oversight keeps attention on systems that reduce risk and protect public resources.
Visibility into corrective action
Audit findings and recommendations remain visible as departments address improvements.
Confidence in stewardship
Independent public perspective strengthens accountability and public confidence.
Explore Transparency, Membership, and Public Service Opportunities
Learn more about the Audit Committee’s work, review public transparency resources, and explore ways to get involved.
Transparency
Brown Act Transparency Guide
Review meeting rules, public access, and transparency.
Recruitment
Recruitment Details
Learn about public member recruitment and qualifications.
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