Audit committee affirms auditor independence and adopts updated internal audit charter

The Tulare County Audit Committee unanimously accepted an independence confirmation for its audit staff and adopted an updated internal audit charter to align with the Institute of Internal Auditors' global standards.

During Item 3, a staff member stated: "I am confirming in accordance with global internal audit standards that to the best of my knowledge, our staff that have been assigned to our audits are gonna be performing these audits... with independent conclusions." After brief acknowledgment by committee members, Supervisor Valero moved to accept the confirmation and CEO Bridal seconded; the motion passed unanimously.

At Item 4, a staff presenter summarized changes to the audit charter, saying the document clarifies the purpose, authority, roles and responsibilities of the audit function, describes quality assurance activities including a peer review scheduled this year, and sets out reporting to the audit committee. "The purpose the new purpose, under the auditing standards is to provide independent objective assert assurance and advisory services," the presenter said while outlining the proposed charter language.

The committee voted to accept the updated charter following a motion by CEO Bridal and a second from Supervisor Blair; the motion passed unanimously. The chair then moved to Item 5 (the FY2027 audit-plan discussion).

Procedural notes: earlier in the meeting the committee approved the minutes from April 9, 2026, and there were no public comments. The chair adjourned the meeting until October 8.