Cherokee County manager proposes citizen‑audit committee after finance fraud; board to review bylaws

The County Manager proposed creating a five‑member Audit Committee to provide structured oversight of Cherokee County’s financial reporting, internal controls and the independent external auditor, the manager said during a work session.

The committee would include the Board chair (who would also chair the Audit Committee), a rotating district commissioner, one elected official who is not a county commissioner, and two non‑employee citizens with expertise in accounting, auditing or local government operations, the manager said. He emphasized the committee would advise the Board and help oversee the independent auditor but would not prepare the annual comprehensive financial report.

“We had that incident of fraud last year with somebody in the finance department,” the County Manager said, describing the proposal as part of a shift toward best practices used by nearby counties. He said the county is also hiring a full‑time in‑house auditor for the finance department and expects that person to be onboarded by the end of May.

Commissioners agreed they needed more time to read the proposed bylaws and suggested a dedicated work session to go through the document point‑by‑point. The Chair asked commissioners to submit comments within a week so staff could place the resolution on the May 19 agenda if the Board is ready to consider adoption.

Why it matters: Commissioners said the committee would add an external review layer and institutionalize follow‑up when auditors note management points. The Board did not take a formal vote on the resolution at the work session; members directed staff to return the proposal for further review.

What’s next: Staff will collect commissioner comments over the coming week, continue recruitment for the in‑house auditor, and return the draft bylaws for another work session and potential placement on the May 19 agenda.