County Internal Audit Committee

The Audit Committee also serves as an intermediary between the BOCC and the County Internal Auditor upon request from the BOCC or the County Internal Auditor. The Audit Committee shall be subject at all times to Florida's Government-in-the-Sunshine Law, codified in Florida Statutes 286.011.

Membership

The membership of this Committee shall be appointed by the BOCC and shall be comprised of no less than 3 members and no more than 5 members. This Committee shall include:

• At least one Certified Public Accountant (CPA) in good standing and is licensed to practice public accountancy in the State of Florida
• At least one individual who possesses five years of experience with auditing functions
• At least one individual who is in possession of at least one professional certification/license, in good standing, in auditing or a related field. For example: Certified Internal Auditor (CIA), Certified Public Accountant (CPA) actively licensed in Florida, Certified Fraud Examiner (CFE), Certified Information Systems Auditor (CISA), or Certified in Control Self-Assessment (CCSA)
• A general position (no audit experience or certifications/licenses required)

• The ability to encourage openness and transparency
• The ability to ask relevant questions, evaluate the answer, and continue to probe for information until completely satisfied with the answers provided
• The ability to work with the County Internal Auditor
• The ability to work cohesively with other Audit Committee members in fulfilling the Audit Committee's purpose

Terms

Members shall serve two year terms. Members may not serve more than two full consecutive terms.

Special requirements

All members must be registered voters residing in Hillsborough County, Florida, who do not have a direct financial interest in County business and must have an impartial, unbiased attitude and no conflicts of interest. Any applicant or Audit Committee member who has an independence or objectivity impairment in fact or in appearance, must promptly report the details to the County's Boards and Councils Coordinator, County Internal Auditor, and Committee Chair. The nature of the disclosure will depend upon the impairment. Each member should have an understanding of good management and business practices.

Authority

• BOCC Resolution R13-193, adopted December 4, 2013
• Home Rule Charter. Amended May 17, 2017, BOCC Meeting

Meetings

Quarterly - see Council Events for the schedule, including dates, times, and locations.