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Commissioners consider forming audit committee and welcome new internal auditor
Summary
Board discussed a resolution to establish a five‑member audit committee to oversee financial reporting, internal controls and the external auditor; staff introduced new internal auditor Yilma (Yilma Wacayo) and debated committee composition and whether the elected official slot should be limited to county officials.
The Cherokee County Board of Commissioners reviewed a proposed resolution and bylaws to create an audit committee intended to provide structured oversight of the county’s financial reporting, internal controls and the independent external auditor.
County staff said the committee would include five members: the Chairman of the Board, one district commissioner, one elected official and two citizens with relevant accounting or auditing expertise who have no county business relationships. The committee’s duties would include reviewing annual audits, management letters, internal‑control issues and any fraud or related investigations.
The board discussed several implementation details: how to sequence the district commissioner seat (one commissioner suggested rotating by year to match vice‑chair cycles), whether the single elected official should be specifically a county elected official rather than a city or other officeholder (some commissioners urged specifying a county official), and whether the committee should have budget authority to contract outside investigations when those require external funding (staff clarified such costs would be borne by the county budget if authorized).
Staff also introduced the county’s new internal auditor, Yilma Wacayo, who began work the day before the meeting and will work closely with the proposed audit committee. No committee appointments were made at this meeting; staff said they will return with a resolution and revised bylaws that could incorporate commissioner suggestions.
What’s next: the board can vote later to adopt the resolution and bylaws and then appoint members, after which the committee will meet as needed with county management and the independent auditor.
