Chair proposes internal audit committee and dedicated internal-auditor position

The chair told commissioners the countys CFO and county manager have proposed creating an internal audit committee to provide ongoing oversight of county finances and controls. "They are proposing the creation of an internal audit committee," the chair said, outlining a five-member panel that would include the chair, one rotating commissioner, one other independently elected official, and two citizen members with banking/finance/audit experience.

Under the proposed structure the committee would meet at least three times a year (the chair said he envisioned quarterly meetings and the possibility of special meetings as needed) and would review internal-audit plans, findings and coordinate with external auditors. The chair also described a proposal from the CFO to designate an accountant position as an internal auditor "whose primary responsibility would be to review internal controls" and to report both to the CFO and to the audit committee.

Commissioners discussed whether the internal-auditor position would be a new hire or a conversion of a vacant account position; the chair said the plan is to convert a currently vacant accountant position and hire from the outside. The board also discussed rotation rules for the commissioner member and two-year terms for the citizen members as drafted, noting the proposal can be changed before formal adoption.

No formal action was taken at the work session; the chair said staff will bring a formal proposal to the next meeting for consideration.