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Audit Committee

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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.

Internal Audit Committee Charter

Term

Members serve four-year terms.

Meetings

View Notices, Agendas, and Minutes

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. Due to the pandemic, certain meetings may be held virtually. For detailed information on meetings, please click the blue button above.

Qualifications

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

Responsibilities / Powers

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

Active Members

Appointed By	Name	Representing	Term Expires
BoC Appointment	Kirkland Carden	Board of Commissioners	12/31/2024
BoC Appointment	Ben Ku	Board of Commissioners	12/31/2024
BoC Appointment	Tiana Garner	Constitutional Oficer/Separately Elected Official	12/31/2024
BoC Appointment	Tracy Arner	Local Government Practitioner from Outside Gwinnett County	12/31/2024
Ex-Officio Member	Glenn Stephens	County Administrator	Incumbent
Ex-Officio Member	Maria Woods	Chief Financial Officer/Director of Financial Services	Incumbent
BoC Appointment	Vacant Position	Practicing Internal Auditor or CPA	12/31/2024