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Commissioners weigh independence and composition of proposed external audit committee for Winston‑Salem/Forsyth schools
Summary
Forsyth County commissioners discussed the school system’s proposed audit committee policy, focusing on committee independence, who should vet applicants and whether the International Institute of Auditors (IIA) or county staff should assist. Commissioners asked staff to follow up and invited the county’s internal audit manager to brief the board.
At an Oct. 6 briefing, Forsyth County commissioners discussed a proposed audit committee for Winston‑Salem/Forsyth County Schools intended to strengthen financial oversight and public trust.
The proposal presented to commissioners would create an audit committee with five voting community members appointed by the school board, one voting member appointed by the superintendent, one voting member appointed by the county commission and two nonvoting school system representatives (including the finance officer and the school board finance committee chair). The interim superintendent recommended the committee as a way to rebuild confidence after recent audit findings.
Several commissioners said the proposal, as written, appears to keep membership selection and applicant vetting largely inside the school system and questioned whether that approach will achieve meaningful independence. One commissioner recommended the county and school board appoint equal numbers of voting members and suggested that a recognized professional group or an independent panel help vet candidates to avoid perceptions of partiality.
The board discussed the International Institute of Auditors (IIA) as a potential source to assist with vetting. County staff noted the county’s internal audit manager, Christopher Ong, is a member of IIA and offered to invite him to brief commissioners on the organization and how a professional chapter could help screen candidates.
County staff said they will follow up with the interim superintendent and, if the board wishes, prepare suggested revisions or a memorandum for the school board to consider. Commissioners asked staff to attempt to coordinate a short briefing by Christopher Ong at the board’s next meeting so the county can decide whether to provide formal feedback to the school board before it finalizes the policy.
No formal county action was taken at the briefing. Commissioners framed the discussion as preliminary and requested staff follow‑up to evaluate options for independent vetting and possible shared appointment processes.
