The Audit Oversight Commitee (AOC), established by Board Resolution in 1995, serves as an advisory committee to the Board of Supervisors on issues related to the County’s internal audit functions and the County’s external audit coverage. The AOC assists the Board of Supervisors, Auditor-Controller, and Performance Auditor in fulfilling their oversight responsibilities. The AOC is responsible for review and approval of the Auditor-Controller and Performance Audit Annual Audit Plans, reviews audit reports, and ensures corrective action is taken on audit findings. The AOC also provides oversight of the County’s external auditor over audits of the County’s Comprehensive Annual Financial Report (CAFR) and Single Audit Report.
The AOC voting members are as follows:
- Chair, Board of Supervisors
- Vice-Chair, Board of Supervisors
- County Executive Officer
- Five Private Sector Members:
- Richard Murphy, CPA
- Mr. Mark Wille, CPA
- Mr. Drew Atwater
- Mr. Robert Brown
*Dr. David M. Carlson is the longest serving current member of the AOC and has served longer than anyone else in the history of the committee. He was first appointed in 1997 and during the time he has been on the committee he has served as either AOC Chairman or Vice-Chairman for more than 14 years. SInce his appointment in 1997, Dr. Carlson has been instrumental in promoting and advancing best practices in internal auditing and county governance. His background as a systems and process engineer has also been instrumental in creating a cohesive environment for annual audit planning, resource allocation, audit project execution, and total control over the correction of all deficiencies and findings.