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Audit Committee recommends adopting the Green Book as the audit‑charter standard
Summary
The committee voted to recommend amending the county audit charter to reference the Government Accountability Office's Green Book (federal internal-control framework) and to allow wording that accommodates either an internal-audit director or an external contractor.
Staff recommended formally recognizing the Green Book as the audit‑charter framework and removing COSO references so that the county's standard aligns with federal/internal-audit guidance tailored to governments. Committee members noted Green Book's applicability to government operations and the advantage of a government‑specific standard over COSO.
A committee member moved to amend the audit charter to recognize the Green Book and to add 'internal audit director or contractor' language where appropriate. The motion passed on the committee floor and will be forwarded as a recommendation to the board; legal and risk-management staff will finalize the exact charter language and next steps for adoption.
