Boards, Auth. and Committees
The Gwinnett County Board of Commissioners adopted an Audit Committee Charter on April 14, 2015, to create and govern the activities of the Audit Committee which serves as an advisory group. The purpose of the Audit Committee is to oversee the County’s external and internal audit functions. The Audit Committee also promotes adherence to policies at all levels and encourages continuous improvement in the control environment. The Audit Committee provides open communications about internal control matters among the internal audit function, senior management, and the public accounting firm.
The Audit Committee consists of seven (7) members who are appointed by the Board of Commissioners.
Generally, meetings are held at least four times a year or more frequent if necessary. The Audit Committee is expected to meet at least once with the external auditor each year. For detailed information on meetings, please click the blue button above.
The majority of members must be finance professionals or be financially literate. Members who do not have a professional background in internal auditing or a related field are required to participate in appropriate training.
Membership includes the following:
- Two members of the Board of Commissioners
- County Administrator
- Chief Financial Officer/Financial Services Director
- One member representing Constitutional Officers/Elected Officials
- One practicing internal auditor or CPA
- One local government practitioner from outside Gwinnett County Government
The Audit Committee is responsible for the following activities:
- Conduct or authorize investigations into any matters as deemed necessary to perform duties
- Review the annual budget of the Internal Audit Department prior to its submittal for approval
- Approve the proposed annual internal audit plan and forward to the Board of Commissioners
- Review audit reports submitted by the Internal Audit Department
- Discuss any material control weaknesses with the Director of Internal Audit
- Report all material weakness in the internal control system and remediation plans to the Board of Commissioners
- Resolve management disagreements with Internal Audit findings and recommendations
- Provide recommendations as necessary to the Internal Audit Department for improvements to the County’s internal controls
- Review financial statement audit results with the external audit partner
- Participate in the external audit partner’s annual briefing to the Board of Commissioners on the results of their financial statement audit
- Discuss financial audit results, including any significant findings with the Board of Commissioners in a timely manner
|Board of Commissioners
|Board of Commissioners
|Constitutional Oficer/Separately Elected Official
|Local Government Practitioner from Outside Gwinnett County
|Practicing Internal Auditor or CPA
|Chief Financial Officer/Director of Financial Services