Citizens Audit Advisory Committee
The Audit Committee's primary function is to assist the Board of Supervisors in fulfilling its oversight responsibilities. The committee accomplishes this function by reviewing the County's financial information, the established systems of internal controls, and the audit process.
- Annual Committee Meeting Schedule (PDF)
- Internal Audit Conference Room
301 West Jefferson
Phoenix, AZ 85003
|District 1||Ryan Wimmer||09/18/2019 - 09/10/2021|
|District 2||Dawn Von Epp||04/05/2018 - 04/04/2020|
|District 3||Barbara Coppage||05/08/2019 - 04/16/2021|
|District 4||Ramon Ramirez||02/13/2019 - 02/08/2021|
|District 5||Joseph Losada||01/18/2018 - 01/17/2020|
|Chief Financial Officer||John Lewis||Ex-Officio|
|County Attorney Designee||Andrea Cummings
|Auditor General Designee||Donna Miller||Ex-Officio|
Duties & Powers
In meeting its responsibilities, the Audit Committee shall perform the duties outlined below:
- Provide an open avenue of communication between the County Auditor, the Auditor General, and the Board of Supervisors.
- Review the committee's charter annually and seek Board approval on any recommended changes.
- Inquire of management, the County Auditor, and the Auditor General about significant risks or exposures and assess the steps management has taken to minimize such risks to the County.
- Consider and review the audit scope and plan of the County Auditor, and receive regular updates on the Auditor General's county audit activities.
- Review with the County Auditor and the Auditor General the coordination of audit efforts to assure completeness of coverage, reduction of redundant efforts, and the effective use of all audit resources including external auditors and consulting activities.
- Consider and review with the County Auditor and the Auditor General:
- The adequacy of the County's internal controls including computerized information system controls and security.
- Any related significant findings and recommendations of the Auditor General and the County Auditor together with management's responses thereto.
- At the completion of the Auditor General's annual examination, the Committee shall review the following:
- The County's annual financial statements and related footnotes.
- The Auditor General's audit of the financial statements and report thereon.
- Any serious difficulties or other matters related to the conduct of the audit that need to be communicated to the Committee.
- Consider and review with management and the County Auditor:
- Significant audit findings during the year and management's responses thereto.
- Any difficulties encountered during the audits, including any restrictions on the scope of their work or access to required information.
- Any changes required in the planned scope of their audit plan.
- The Internal Audit Department's budget and staffing.
- The Internal Audit Department's charter.
- The Internal Audit Department's overall performance and its compliance with accepted standards for the professional practice of internal auditing
- Report Committee actions to the Board of Supervisors with such recommendations as the Committee may deem appropriate.
- Prepare a letter for inclusion in the annual report that describes the Committee's composition and responsibilities, and how they were discharged.
- The Committee shall meet at least 4 times per year or more frequently as circumstances require. The Committee may ask members of management or others to attend the meetings and provide pertinent information as necessary. Committee meetings are subject to the Open Meeting Law (A.R.S. 38-431).
- The Committee shall perform such other functions as assigned by the Board of Supervisors.
The original Audit Committee was formed by the Board of Supervisors in 1994. A new charter and committee was formed in 1997. The charter was last amended in 2002.
The membership of the committee shall consist of five voting members and three non-voting members. The voting members shall be board of supervisor appointees from the public and shall serve two-year terms. The non-voting members shall be the county’s chief financial officer, the county attorney, the auditor general, or their designees. The chairman of the board of supervisors shall appoint a committee chairman from the voting members. The committee chairman shall serve a one-year term.
Committee members must have an understanding of financial reporting, accounting, or auditing. This understanding can be demonstrated through educational degrees (BS, MBA, PhD) and professional certifications (CPA, CMA, CIA), or through experience in managing an organization of more than 25 employees or $20M in revenues. Committee members should be familiar with local government operations and should have sufficient time to effectively perform the duties listed herein.