Commission adopts ordinance requiring external audits of county boards, with exhibit and limits

The Appropriations Committee moved and unanimously approved an amendment to a county ordinance (item 1G1) that will require annual independent financial audits of county boards and offices that have expenditure authority over county, federal or other funds. Commissioner Cohen Higgins moved the amendment to narrow discretion over completion of the audits; the committee also agreed to add an exhibit identifying which boards will be subject to the requirement and to clarify the funding source and any applicable thresholds.

The ordinance, as amended, directs that boards and offices with authority to expend county or other public funds be subject to annual independent external audits. Committee discussion centered on limiting the universe of boards to those that manage significant funds and on identifying which audits are already performed as part of the county’s general‑fund audit. David Clodfelter of OMB and staff from the Clerk’s office agreed to prepare a list of boards currently required to perform audits and to indicate where audit funding currently exists.

Committee action and vote Commissioner Cohen Higgins moved the amendment to 1G1 to remove discretionary language and require completion of the audits; the item was adopted unanimously after amendment and roll call.

Why it matters: many county advisory boards and community redevelopment agencies manage tax dollars or trust funds. The ordinance aims to standardize oversight and ensure outside independent audits where boards receive and spend public funds, while the exhibit and funding clarifications aim to avoid imposing unnecessary costs on small, volunteer advisory groups.

Administration follow‑up: staff will provide the board an exhibit listing boards covered by the ordinance and indicate which audits already occur under the Clerk/Comptroller’s audit functions and which would require additional external audit funds.