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Board Committees
In This Section

Board Committees

Audit Committee

The Purpose of the Audit Committee is to act in an advisory capacity to assist the Board of Directors with overseeing its responsibilities over the financial operations of the District, relating to the annual external audit of the District's financial statements and overseeing the District's internal audit activities. 

The duties of the committee are:

  • Oversee the process for selecting external auditors and recommending appointment to the Board.
  • Meet with district officers, external and internal auditors, as necessary.
  • Review the annual financial statements and other sections of the annual report and consider whether they are complete, consistent with information known to committee members, and reflect appropriate accounting principles.
  • Understand the scope of internal and external auditors’ review of internal control over financial reporting, and obtain reports on significant findings and recommendations, together with management’s responses.
  • On an as needed basis, meet separately with the internal auditor to discuss any matters that the committee or internal auditor believes should be discussed privately.
  • Review the process for communicating the code of conduct to district personnel, and for monitoring compliance therewith.
  • Regularly report to the Board of Directors about committee activities, issues, and related recommendations.