DATE: September 11, 2018
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Adopt Revised County of Fresno Internal Audit Charter and Audit Committee Bylaws
RECOMMENDED ACTION(S):
TITLE
1. Approve the revised County of Fresno Internal Audit Charter; and
2. Approve the revised Bylaws of the Fresno County Audit Committee.
REPORT
The County of Fresno Internal Audit Charter (Charter) was adopted in 2016, and the Bylaws of the Fresno County Audit Committee (Bylaws) were last updated in 2016. For both recommended actions, attached to this item is a clean and redline version of the proposed revisions to each document. The item is countywide.
ALTERNATIVE ACTION(S):
Your Board may choose not to approve the recommended actions, leaving the Charter and Bylaws unchanged.
FISCAL IMPACT:
There is no fiscal impact associated with these recommended actions.
DISCUSSION:
Audit Committee
On April 5, 1977, the County established the Audit Committee (Committee) as an advisory committee to the Board. The membership of the Committee is comprised of the following:
1. Two members of the Board;
2. The County Administrative Officer (CAO);
3. The County Counsel;
4. One Department Head appointed by the CAO; and
5. Two members from the public appointed by the Board.
The Auditor-Controller/Treasurer-Tax Collector (ACTTC) serves as staff to the Committee.
The Committee provides oversight to the ACTTC's Financial Reporting and Audits Division (Division) and external audit coverage. As stated in the Charter, "The Committee assists the Board in ensuring the independence of the internal audit function and ensuring that appropriate action is taken on audit findings. The Committee helps to promote and enhance effective internal controls for County operations, and serves as an important communication link between external auditors, internal auditors, and operating management."
The Charter
The Charter was adopted by Boa...
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