Auditor Selection
Purpose
The purpose of this Policy is to establish an Auditor Selection Committee whose primary purpose is to assist the BOCC in selecting an auditor to conduct the annual County audit.
Policy
It is the policy of the BOCC that the County will comply with the auditor selection procedures per Section 218.391, Florida Statutes, when selecting an auditor to conduct the annual County financial audit required by Section 218.39, Florida Statutes. Accordingly, the BOCC establishes the County’s Auditor Selection Committee which consists of each of the five Constitutional Officers or their respective designees and the BOCC Chair, or the BOCC Chair’s designee if the BOCC Chair chooses not to serve as a member of the County’s Auditor Selection Committee. In the event the BOCC Chair appoints a designee, such appointment shall be exempt from BOCC Policy – Section Number 01.30.00.00 regarding the appointment of staff or citizens, the designee cannot be a County employee, the County Administrator or the chief financial officer of the County, and the designee shall be deemed to be the BOCC’s designee. It is further the policy of the BOCC that the County Administrator and the Clerk of Circuit Court will coordinate services in support of the County’s Auditor Selection Committee.
Responsibilities
The County Administrator and the Clerk of Circuit Court will coordinate the auditor selection process in accordance with this policy, Sections 11.45, 218.39, and 218.391, Florida Statutes, and/or other applicable statutes that may be in effect.