Cost-Saving Ideas: School District Auditing – Audit Committee

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.

Who qualifies

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

Return to School District Auditing – Roles, Responsibilities and Resources

Updated 2016