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Commission discusses creating audit committee; seeks volunteers to screen applicants
Summary
Following state training guidance, the commission discussed forming an independent audit committee, agreed that committee members should be financiallly literate and likely odd-numbered, and asked for council volunteers to screen applicants with the clerk's office.
The Tooele County Commission discussed forming an independent audit committee and directed staff to begin recruiting applicants, with two commissioners to work with the clerk’s office on interviews and selection.
County Attorney’s Office staff and other officials described the audit committee as a safeguard to provide an independent review of financial reporting, serve as a liaison to external auditors, and receive complaints of suspected fraud, waste or abuse. The county attorney said the state auditor’s office offers a model charter and that one committee member should be designated a financial expert (a bachelor’s degree in accounting or finance was cited as guidance).
Commissioners and staff discussed committee size, with the state guidance favoring an odd number (three or five) to prevent tie votes. Officials noted challenges the county has faced in finding qualified volunteers with sufficient financial expertise and recommended recruiting via a public application process with the clerk’s office collecting submissions. The commission asked for two commissioners to work with the clerk to review applications and interview potential members.
Why it matters: An active audit committee provides independent oversight of county finances and can serve as a check on internal accounting and on the relationship between elected officials and county auditors. The county attorney cautioned that the committee’s usefulness depends on how the commission engages with it over time.
The commission did not adopt a formal ordinance or make appointments at the meeting but agreed on next steps: publish an invitation for applicants, have the clerk’s office accept applications, and designate two commissioners to review candidates and conduct interviews with clerk support. The state’s recommended duties and a requirement that at least one member be a financial expert were discussed as criteria for selection.
County Attorney Nathan Harris and other staff emphasized that while the county attorney’s office can assist, it should not select members; the committee is intended to be independent and to provide a neutral, external perspective for the commission’s benefit.
