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Board moves forward code changes to strengthen internal auditor independence
Summary
The board voted to schedule a public hearing on proposed code amendments that would codify the internal audit administrator role, reduce the oversight committee from seven to five members, make the county administrator and county counsel nonvoting participants, and require a 24‑month appointed board member for continuity; the oversight committee unanimously supported the changes.
Jody Cochran, the county internal auditor, briefed the board on proposed amendments to county code intended to reinforce the independence of the Office of County Internal Audit.
Cochran said two primary updates are being sought: (1) define and clarify the internal audit administrator role and (2) adjust the oversight committee structure, reducing membership from seven to five and reclassifying the county administrator and county counsel as nonvoting participants to minimize perceived conflicts of interest. The proposal would also require the board to appoint one commissioner to the oversight committee for a 24‑month term to improve continuity.
Cochran noted the changes align with recommendations from a 2025 external review by the State Auditors and the Institute of Internal Auditors Global Internal Audit Standards; the oversight committee voted unanimously to present the amendments. Commissioners asked for clarification about the proposed two‑year appointed term and the committee composition. Cochran explained the change aimed to improve continuity for a committee that meets quarterly.
Commissioner Helm moved to approve the revisions to county code chapter 2.15 as presented and direct staff to schedule the first required public hearing; Commissioner West seconded. The motion passed 5–0 on the clerk’s poll.
Staff will post the proposed amendments and conduct the public hearing process required by county code.
