The audit committee assists and advises the board on issues relating to the district’s internal and external audits.
Selecting the audit committee
- You must select an audit committee unless your district has fewer than eight teachers.
- The committee must have at least three members.
- The committee must develop and operate under a charter.
Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district finance.
Candidates may include:
- a board member, a nonmember as a separate advisory committee or a combination of the two
- a district resident or nonresident
Who does not qualify
- District employees
- Persons connected with the district
- Vendors or service providers
- Non-board members with close or immediate family members who are district employees or service providers (see Avoiding conflict of interest)
"Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template)
Other auditing roles