2.700.040 Performance audit committee.
(1) A performance auditing committee is hereby established and shall be comprised of eight members, consisting of the chairperson of the county council or a member of the council designated by the chairperson and seven appointed members. Of the seven appointed members of the committee, two members shall be appointed by the executive and five members shall be appointed by the county council. Council appointees shall be nominated by each council member, and not by any other council member, and confirmed by the council so that each council district is represented by at least one member of the committee. All appointed members shall be residents of the county and shall have backgrounds that demonstrate knowledge and/or experience that would be beneficial in carrying out the tasks of the committee. The terms of appointed members shall be for three years, subject to a limit of two consecutive three-year terms, except that the term of a council appointee shall terminate when the nominating council member leaves office. A vacancy of an appointed member occurring during a term of office shall be filled by appointment in accordance with this section for the remainder of the unexpired term.
(2) The performance audit committee shall, at a minimum:
(a) Advise the performance auditor on the development of the annual audit plan;
(b) Review the audit process to provide input to the performance auditor on improvements and/or changes in the process and/or procedures used by the office in carrying out the annual audit plan; and
(c) Review final audit reports to provide input to the performance auditor regarding whether procedures for issuance of the reports have been followed.
(3) The chairperson of the county council or the chairperson’s designee shall serve as chairperson of the performance audit committee. The performance auditor shall provide staff support to the committee. (Added by Ord. 97-061 § 1, July 9, 1997, Eff date July 20, 1997; Amended by Ord. 02-038, Sept. 4, 2002, Eff date Jan. 1, 2003; Amended by Ord. 05-093, Sept. 14, 2005, Eff date Oct. 1, 2005; Amended by Amended Ord. 07-015, Mar. 21, 2007, Eff date Apr. 7, 2007; Amended by Amended Ord. 07-049, June 6, 2007, Eff date July 1, 2007; Amended by Ord. 13-027, Apr. 24, 2013, Eff date May 6, 2013).