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6691 Audit Committee

  • 6000: Fiscal Management Goals
6691 Audit Committee

The Board of Education shall designate and appoint an Audit Committee for purposes of overseeing and carrying out the Board’s audit policies and the performance of related duties and responsibilities. The District’s Audit Committee shall be comprised of five (5) members appointed on an annual basis. The five committee members shall consist of one (1) or two (2) Board members, at the discretion of the Board, with the remainder of the committee made up of other community members.  Employees of the school district are prohibited from serving on the committee.

The Audit Committee shall:

  1. Recommend internal and external audit plans to the Board, specifying the areas of District operations to be reviewed for compliance with legal and regulatory requirements, operating efficiency and effectiveness;
     
  2. Receive and review the resulting audit reports; and propose recommendations to the Board for action as may be necessary and appropriate;
     
  3. Receive and review the report of the external auditor on any findings commented on during the annual audit report, and the management response thereto, and propose recommendations to the Board for action as may be necessary and appropriate;
     
  4. Oversee the selection of the internal auditor and the external auditor, pursuant to the relevant Board policies, and make recommendations to the Board for appointment to said positions; and
     
  5. Perform any other responsibilities outlined by the Board and/or as listed in the District’s Audit Committee Charter (See attached exhibit, 6691-E).

It is not the intent of the Board of Education that the Audit Committee participate in or be responsible for the day to day operations of the District or in the decisions that are the responsibility of the Superintendent of Schools or Assistant Superintendent for Finance and Operations, or the other District administrators.

 

Cross-ref:    
6660, Independent/External Audits

Ref:
Education Law §2116-c

 

Approved by the Board of Education:                    2/25/10
Revision approved by the Board of Education:                10/18/12
 

Download the Audit Committee PDF