1.26.030 Performance Audit Committee.
A. There is established a Performance Audit Committee (Committee) comprised of six members. Membership shall be three Councilmembers, the County Executive or designee, and two at-large members selected by the Committee and confirmed by Resolution of the Council. The Council shall appoint a fourth Councilmember to serve as an alternate to the Councilmember positions. In the interest of consistency in membership and participation, in January of each year, the Executive may provide to the Council the name of the designee who shall serve on the Committee in the Executive’s place during that year.
B. The terms of the two at-large members shall be four years. At-large members shall serve at the will of the Committee during their terms.
C. The Committee shall elect a Chair and Vice-Chair at its first meeting of each year. Each of these officers shall hold office for one year or until his or her successor is elected. A County Councilmember shall hold the office of Chair.
D. The Committee shall meet at least once every quarter.
E. The Council designates the Performance Audit Committee to serve as the focal point of performance audit activities. The Committee is to be the Council’s principal agent in assuring the independence and professionalism of the performance audit staff and contractors, the integrity of performance audits, and the adequacy of disclosures to the public.
F. The Committee shall oversee and set the direction of the performance audit program. At a minimum, this includes:
1. Review and approve an annual performance audit work program;
2. Review and approve the scope and objectives of each audit;
3. Ensure that the process for acquiring performance audit contractors follows Pierce County purchasing requirements as well as best practices in competitive solicitation;
4. Review and approve performance audit contracts;
5. Accept or approve performance audit reports;
6. Report annually to the public on the highlights of performance audits conducted that year, provided that the report shall be made available to the news media and be accessible on-line without charge by interested citizens;
7. Evaluate the cooperation received by audit staff and contractors in planning and conducting performance audits, including the ability to access all requested records, data, and information;
8. Elicit comments from management regarding the responsiveness of audit staff and contractors to management’s needs; and
9. Review and make recommendations to the Council and the Executive on performance audit findings, recommendations, and reports, including recommendations for budget action or other changes to Pierce County’s laws.