Sonoma County Audit Committee

PER BOS item 47, 3/25/25:
4 years (first term to end 12/31/2028) with an option to be reappointed for one additional 4-year term.
(1) one BOS member serves initial 2 year term, to stager terms
Reappointment available, limit of 8 consecutive years in accordance with internal audit best practices

Yes

8 consecutive years, terms are (4) four years except for one of the initial BOS terms being (2) two years to allow staggering of term end dates.

Yes

To assist the Board in fulfilling its oversight responsibilities. The Audit Committee will be granted authority to investigate any matter or activity involving financial accounting, financial reporting, compliance and internal controls. In that regard, the Audit Committee will have access to the County’s external professionals to render advice and counsel in such matters.
Recommended Audit Committee responsibilities in the Audit Committee Charter include but are not limited to:
• Ensure the chief audit executive has unrestricted access to and communicates and interacts directly with the Board of Supervisors, including in private meetings without senior management present.
• Participate in discussions with the chief audit executive and senior management about the “essential conditions,” described in the Global Internal Audit Standards, which establish the foundation that enables an effective internal audit function.
• Approve the internal audit function’s charter, which includes the internal audit mandate and the scope and types of internal audit services.
• Review the internal audit charter annually with the chief audit executive to consider changes affecting the organization.
• Review, provide input, and approve the annual risk-based internal audit plan.
• Provide input to the internal audit function’s human resources administration and budgets.
• Provide input to senior management on the appointment and removal of the chief audit executive, ensuring adequate competencies and qualifications and conformance with the Global Internal Audit Standards.
• Review and provide input to senior management on the chief audit executive’s performance.
• Ensure a quality assurance and improvement program has been established and review the results annually.

Two Board of Supervisors and one public member that is recommended by the Auditor-Controller-Treasurer-Tax Collector and confirmed by the Board of Supervisors
3 Members
(2) BOS Supervisors
(1) General Public Member

Two to four meetings annually held in the Auditor-Controller-Treasurer-Tax Collector Conference Room, 585 Fiscal Drive, Room 100, Santa Rosa

$100 per Meeting for Public Member

BOS established Committee 3/25/25 agenda item 47

Damian Gonshorowski

Damian.Gonshorowski@sonoma-county.org

707-565-8309