6700 - AUDIT COMMITTEE

The Board has created an audit committee, which reports to the Board, and shall direct and monitor the internal audit function. The committee shall be governed by rules and procedures set forth in this section.

Purpose, Responsibility, and Organization

The purpose of the audit committee is to maintain a high level of accountability and fiscal responsibility to the Board and its citizenry. The audit committee shall provide advice to the Board as well as provide guidance and assistance to implement any changes to be brought forward through the audit process.

The audit committee will be composed of five (5) community appointees recommended one (1) by each member of the Board and approved by the Board. The terms of the community members approved by the Board shall be four (4) years, concurrent with the terms of their respective Board members. The Chairman of the Board shall serve as an ex-officio non-voting member of the audit committee. The Superintendent shall assign appropriate staff to attend audit committee meetings and provide administrative support.

The Board will provide adequate support to the audit committee to discharge its responsibilities. The Board, with the advice and counsel of the audit committee, shall ensure that the auditors have unrestricted reasonable access to District personnel and public documents within legal requirements. The District's management shall cooperate with the committee in promoting the use of the internal audit as a constructive process. Committee activities shall be reported to the Board on a regular basis.

The committee shall elect a chair from the five (5) community members. All committee members serve in a voluntary capacity and shall be residents of the county.

Meetings

The audit committee will meet on a quarterly basis and shall, on an annual basis set its schedule for the year. In the case of special circumstances, the audit committee chair may call special meetings as required with proper notice. At least once per year, the audit committee will present a public report to the Board regarding its progress and findings. Audit committee meetings are to be conducted under the Robert's Rules of Order, and in addition, all committee and subcommittee meetings are governed by the Sunshine Law as required by Florida law.

Revised 3/23/04
Revised 4/27/10
Reviewed 4/25/23

© Brevard County Public Schools 2023