The functions among other things of the Audit Oversight Committee shall be:

(a)    To provide oversight responsibilities of the audit function;

(b)   To serve in an advisory capacity to the County Manager;

(c)    To facilitate communications among the Board of County Commissioners, the County Manager, and the Audit Director;

(d)   To ensure internal controls are in place and implemented;

(e)    To ensure County management implements report recommendations;

(f)     To review annual audit plan and make recommendation to County Commissioners for approval;

(g)    To review audit budget and make recommendation to Board of County Commissioners for approval;

(h)    To work in concert with the Finance Director and the County Manager in making recommendations for the selection of the external auditor; and

(i)      To review and approve the County’s Comprehensive Annual Financial Report, management letter and other required communications.