Staff recommends revoking standing audit committee; council told auditors did not request it

City staff asked the Sheridan City Council to consider revoking a standing audit committee established by resolution in December 2019 after auditors clarified they had not recommended creating the committee.

City Planner Kelly Schroeder presented background at the Aug. 25 study session, citing Resolution 55-19, which established an audit committee consisting of the mayor and two council members. Schroeder said the committee had not needed to perform its stated duties and that core audit oversight functions historically have been managed through operational coordination between the auditors and the treasurer's office and through administrative staff handling financial disclosures.

Schroeder said she contacted the auditors and received a letter clarifying that the auditors did not recommend creation of a standing audit committee and that the auditors'longtime representative, Cindy Kretzer, told staff they had no practice of recommending such a committee. Based on that clarification, Schroeder recommended City Council approve Resolution 24-25 to revoke Resolution 55-19 and rely on existing processes, reserving the mayor's authority to appoint special-purpose committees if a future audit identifies fraud, legal noncompliance or abuse that requires a formal investigatory body.

Council members noted the annual auditor questionnaire process that allows council members to send observations directly to auditors. Schroeder said that channel has been used by council members in the past and that current processes provide checks and balances.

Ending: Staff recommended revoking the standing audit committee by approving Resolution 24-25 and relying on existing audit coordination practices; council discussion did not record a formal vote at the study session.