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Commissioner outlines internal and external audit committees
Summary
A commissioner explained that the county's internal audit committee is made up solely of county commissioners while an external audit committee is composed of local professionals who review financial statements and raise questions about irregularities.
A county commissioner explained the structure and function of the county's audit bodies during the meeting, distinguishing an internal panel of elected officials from an external committee of local professionals charged with financial review.
"We have an internal audit committee which is made up of solely of county commissioners," the commissioner said. "And then we also have an external audit committee ... made up of professionals in the city within the county so that they can review our financials, have any questions, that type of thing."
The commissioner framed the external committee as a check on the county's financial reporting and said it gives an opportunity for outside reviewers to flag items that seem out of the ordinary. The transcript does not include additional detail on committee membership, meeting schedules, or reports produced by the external committee.
No specific statutes, ordinances, or audit reports were cited in the available transcript segments.
