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Board establishes independent audit committee and restates internal audit charter
Summary
The Board adopted an updated internal audit charter and established a three‑member audit committee (two supervisors and one public member). The board appointed Supervisors Rabbit and Corsi to the committee and accepted staff plans to seek funding for two audit positions in the FY25‑26 budget process.
The Sonoma County Board of Supervisors voted to restate the county's internal audit charter and to establish an independent audit committee to provide governance oversight of the internal audit function.
Eric Rozier, Auditor‑Controller‑Treasurer‑Tax Collector, presented the proposed restatement and introduced Damian Goncharowsky (chief audit executive) and Amanda Roque (assistant auditor). Staff said the restated charter better aligns internal audit with the Institute of Internal Auditors' standards, strengthens the chief audit executive's functional reporting to the Board or to an audit committee, and requires an annual risk‑based audit plan and quality‑assurance program. Rozier said the changes address recommendations from a recent external quality assessment and would enhance internal audit independence.
Amanda Roque described the proposed audit committee structure and responsibilities: a Brown Act committee of three members (two supervisors and one qualified public member appointed under the Maddy Act process), staggered four‑year terms (initially one two‑year and one four‑year supervisor term), public meetings two to four times per year, and committee duties including review and approval of the annual risk‑based audit plan, oversight of the internal audit quality assurance program, and review of external audit results.
Staff said the county will recruit a public committee member with significant accounting/audit/internal control experience and that the committee would help provide independent oversight while the full board would continue to receive an annual summary report. Rozier also told the board staff will propose two program change requests in the FY25‑26 budget to fund two currently vacant positions in internal audit (a general‑fund ask of approximately $410,000); staff said more details will be provided during the April preview workshops and detailed decisions in June budget hearings.
Action and appointments: The board adopted resolutions to restate the internal audit charter and to establish the Sonoma County audit committee, approved the audit committee charter, and the chair appointed Supervisors Rabbit and Corsi to the committee. The board approved the package by roll call.
