CHARTER FINAL REDLINE 5.26.23.DOCX

Charter of the Maricopa County
Citizens’ Audit Advisory Committee Charter
The committee’s primary function is to assist the Bboard of Ssupervisors (Board) 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 process.
In meeting its responsibilities, the committee shall perform the duties outlined below.
 1.
Provide an open avenue of communication between the Maricopa County Internal Audit 
Department (Internal Audit)county auditor, the aAuditor gGeneral’s Office (Auditor 
General), and the bBoard of supervisors. 
 2.
Review the committee's charter annually and seek bBoard approval on any 
recommended changes.
 3.
Inquire of management, the Internal Auditcounty auditor, and the aAuditor gGeneral 
about significant risks or exposures and assess the steps management has taken to 
minimize such risks to the county.
 4.
Consider and review the annual audit scope and plan for Internal Audit of the county 
auditor, and receive regular updates on the auditor general’s county audit activities.
 5.
Review with the Internal Auditcounty auditor and the aAuditor gGeneral 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.
 6.
Consider and review with the Internal Auditcounty auditor and the aAuditor gGeneral:
a.
The adequacy of the county's internal controls including computerized information 
system controls and security.
b.
Any related significant findings and recommendations of Internal Audit and the 
aAuditor gGeneral and the county auditor together with management's responses 
thereto.
 
 7.
At the completion of the aAuditor gGeneral’s annual examination, the committee shall 
review the following:
a.
The county's annual financial statements and related footnotes.
b.
The aAuditor gGeneral's audit of the financial statements and report thereon.
c.
Any serious difficulties or other matters related to the conduct of the audit that 
need to be communicated to the committee.

Charter--Page Two
  8.
Consider and review with county management and Internal Auditthe county auditor:
a.
Significant audit findings during the year and management's responses thereto.
b.
Any difficulties encountered during their audits, including any restrictions on the 
scope of their work or access to required information.
c.
Any changes required in the planned scope of their audit plan.
d.
Internal Audit’s The internal audit department's budget and staffing.
e.
The Maricopa County Internal Audit Charterinternal audit department's charter.
f.
Internal Audit’s The internal audit department's overall performance and its 
compliance with the accepted Global Internal Audit Standards™standards for the 
professional practice of internal auditing.
  9.
CommunicateReport committee actions to the bBoard of supervisors with such 
recommendations as the committee may deem appropriate.
10.
Prepare a letter for inclusion in the Maricopa County Annual Comprehensive Financial 
Reportannual report that describes the committee's composition and responsibilities, and 
how they were discharged.
11.
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). 
12.
The committee shall perform such other functions as assigned by the bBoard of 
supervisors.
Committee Composition and Terms
The membership of the committee shall consist of five voting members and three non-voting 
members.  The voting members shall be bBoard of supervisor appointees from the public and 
shall serve two-year terms. The non-voting members shall be the County Managercounty’s 
chief financial officer, the Ccounty Aattorney, the Aauditor Ggeneral, or their designees.  The 
chairpersonman of the bBoard of supervisors shall appoint a committee chairpersonman from 
the voting members. The committee chairpersonman shall serve a one-year term.  
Member Qualifications
Preferred qualifications of Ccommittee members mustinclude an have an understanding 
ofunderstanding of financial reporting, accounting, or auditing, which may be .  This 
understanding can be demonstrated through a combination of relevant educational degrees, 
(BS, MBA, PhD) and professional certifications, (CPA, CMA, CIA), or through or  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—6/24/02MM/DD/YYY