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Board moves to strengthen internal audit: creates Brown Act audit committee and restates charter
Summary
The Board approved a restated internal audit charter and established a three‑member Brown Act audit committee to improve independence and compliance with Institute of Internal Auditors standards. Staff proposed adding two internal audit positions as program change requests for the upcoming budget.
The Board of Supervisors voted to restate the county’s internal audit charter and establish a three‑member audit committee to provide independent oversight of internal audit work and risk‑based audit planning.
Eric Rosier, the county’s elected Auditor‑Controller‑Treasurer‑Tax Collector, and Damian Goncharowsky, the chief audit executive, said the updates strengthen internal audit independence by clarifying the chief audit executive’s functional reporting to the board or audit committee while retaining administrative reporting for day‑to‑day operations. The charter aligns the county with Institute of Internal Auditors standards and requires the chief audit executive to prepare an annual risk‑based audit plan and maintain a quality assurance program.
Amanda Roque, assistant auditor, outlined recommended audit committee composition: two Board members and one public member with audit or accounting expertise, staggered four‑year public member terms, Brown Act meeting requirements, and anticipated meeting frequency of two to four times per year. The committee would review and approve the annual audit plan, receive audit reports, and provide input on chief audit executive appointment and performance.
Staff also told the board they would submit two program change requests in the 2025–26 budget to fund two vacant internal audit positions (a general‑fund ask of about $410,000). Several supervisors supported the governance changes and flagged that resources will determine the scope of audits the office can deliver.
Supervisor Corsi moved the item and, after brief discussion about sequencing and committee appointments, the board approved establishing the audit committee and restated charter; the minutes reflect the board intends to appoint two supervisors to the committee and to confirm a public member through the Maddy Act process.
Next steps: staff will return with final committee appointments and an annual audit plan; internal audit will continue standup of quality assurance and improved risk assessment processes.
