Oversight Committees

The purpose of the Audit Oversight Committee (AOC) is to serve as an advisory committee to the Board of Supervisors (Board) on issues related to the County's internal audit function and the County’s external audit coverage including its financial statements and federal and state audits. The AOC assists the Board in fulfilling their oversight responsibilities with respect to financial, operational, and compliance audit activities including, but not limited to external audits, internal audits, performance audits, and mandated audits. The AOC is responsible for monitoring the independence of the internal audit function, reviewing and recommending approval of the IAD’s Annual Audit Plans, reviewing audit reports, and monitoring whether corrective action is taken on audit findings. 

The purpose of the Investment Oversight Committee (IOC) is to serve as an advisory committee to the Board on issues related to the County’s treasury and investment activities. The IOC assists the Board in fulfilling their oversight responsibilities with respect to the County’s treasury and investment activities, through its review and monitoring of any Board-approved investment policies. 
 

AOC Procedure 1 - Audit Report Distribution (207.1 KB)

AOC Procedure 2 - External Audit Activity (236.6 KB)

Audit Oversight Committee and Investment Oversight Committee Bylaws - Approved October 14, 2025  (675.7 KB)