Charter of the Maricopa County
Citizens Audit Advisory Committee
The committee’s primary function is to assist the board of supervisors in fulfilling its
oversight responsibilities. The committee accomplishes this function by reviewing the
county’s financial information, the established systems of internal controls, and the audit
In meeting its responsibilities, the committee shall perform the duties outlined below.
- Provide an open avenue of communication between the county auditor, the
auditor general, and the board of supervisors.
- Review the committee's charter annually and seek board approval on any
- Inquire of management, the county auditor, and the auditor general about
significant risks or exposures and assess the steps management has taken to
minimize such risks to the county.
- Consider and review the audit scope and plan of the county auditor, and
receive regular updates on the auditor general’s county audit activities.
- Review with the county auditor and the auditor general the coordination of
audit efforts to assure completeness of coverage, reduction of redundant
efforts, and the effective use of all audit resources including external auditors
and consulting activities.
- Consider and review with the county auditor and the auditor general:
- The adequacy of the county's internal controls including computerized
information system controls and security.
- Any related significant findings and recommendations of the auditor
general and the county auditor together with management's responses
- At the completion of the auditor general’s annual examination, the committee
shall review the following:
- The county's annual financial statements and related footnotes.
- The auditor general's audit of the financial statements and report thereon.
- Any serious difficulties or other matters related to the conduct of the audit
that need to be communicated to the committee.
- Consider and review with management and the county auditor:
- Significant audit findings during the year and management's responses thereto.
- Any difficulties encountered during their audits, including any restrictions on
the scope of their work or access to required information.
- Any changes required in the planned scope of their audit plan.
- The internal audit department's budget and staffing.
- The internal audit department's charter.
- The internal audit department's overall performance and its compliance
with accepted standards for the professional practice of internal auditing.
- Report committee actions to the board of supervisors with such
recommendations as the committee may deem appropriate.
- Prepare a letter for inclusion in the annual report that describes the
committee's composition and responsibilities, and how they were discharged.
- The committee shall meet at least four times per year or more frequently as
circumstances require. The committee may ask members of management or
others to attend the meetings and provide pertinent information as necessary.
Committee meetings are subject to the Open Meeting Law (A.R.S. § 38-431).
- The committee shall perform such other functions as assigned by the board of
Committee Composition and Terms
The membership of the committee
shall consist of five voting members and three nonvoting
members. The voting members shall be board of supervisor appointees from the
public and shall serve two-year terms. The non-voting members shall be the county’s chief
financial officer, the county attorney, the auditor general, or their designees. The chairman
of the board of supervisors shall appoint a committee chairman from the voting members.
The committee chairman shall serve a one-year term.
Committee members must have an understanding of financial reporting, accounting, or
auditing. This understanding can be demonstrated through educational degrees (BS, MBA,
PhD) and professional certifications (CPA, CMA, CIA), or through experience in managing
an organization of more than 25 employees or $20M in revenues. Committee members
should be familiar with local government operations and should have sufficient time to
effectively perform the duties listed herein.
Adopted by the Board of Supervisors - 3/26/97
Last Amended - 6/26/02