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Cherokee County establishes five‑member Audit Committee to oversee county finances
Summary
The Board unanimously adopted a resolution and bylaws creating a five‑member Audit Committee—composed of the chair, a rotating district commissioner, another elected county official and two citizens—to coordinate with external auditors and an internal auditor, with investigatory authority subject to board approval for external costs.
The Cherokee County Board of Commissioners voted unanimously on May 19 to establish an Audit Committee to provide additional oversight of the county’s accounting controls and financial statements.
Under the resolution and adopted bylaws, the committee will be five members: the county chairman, a rotating district commissioner (the vice chair by tradition), one other elected county official (for example sheriff or tax commissioner) and two citizens appointed by the board. The committee will coordinate with external auditors and the new internal auditor, meet at least quarterly and may authorize investigations within its scope; the board stressed that expenditure of county funds by the committee for external investigations would require separate board approval.
Commissioners discussed whether the vice chairmanship should be codified or remain a tradition and confirmed the committee’s authority would not include independent spending of county funds without board approval. The board also agreed to consider bylaws changes as needed and to incorporate the audit committee into the county’s governance documents.
The resolution and bylaws were adopted by unanimous vote and recorded in the meeting minutes. Staff will proceed with draft bylaws implementation steps and follow up on appointing citizen members and coordinating with the county’s external auditors.
