Internal Audit Committee

Interested in serving? Apply for a position.

Purpose

  • The Internal Audit Committee shall develop, with the Internal Auditor, for recommendation to full Council for approval by a majority vote, an audit schedule (which shall include areas to be reviewed, their priority and the timelines for completion), audit progress, audit follow-up, and special needs; and shall work to assure maximum coordination between the work of the Internal Auditor and the needs of the chief executive officer, the legislative body, and any other contractually hired auditors, as necessary or appropriate;
  • The Internal Audit Committee shall review, for recommendation to Council for approval by a majority vote, all areas of County operations which County funds are levied, collected, expended, or otherwise used. This includes departments and offices reporting to the County Administrator, departments or offices headed by elected or appointed officials, millage agencies, legislatively appointed Commissions receiving County funding, nonprofit organizations receiving grant monies from County funds, and any other organization receiving any type of funding for any purpose from the County;
  • The Internal Audit Committee shall oversee the responsibilities of the Internal Auditor, as stated in the negotiated contract with the Internal Auditor;
  • The Internal Audit Committee shall present to the full Council a written report regarding each audit conducted by the Internal Auditor following the Internal Auditor’s report to the Internal Audit Committee for each audit. Additionally, in conjunction with the budget process, the Internal Audit Committee shall annually present to Council a written summary report regarding the audits, progress, findings, and any other appropriate information relating to the internal audit conducted during the past fiscal year following the Internal Auditor’s summary report to the Internal Audit Committee; and
  • The Internal Audit Committee shall annually review the Internal Auditor and anyone else working in such a capacity for adherence to government auditing standards in conducting its work to ensure quality service and independence as defined by those standards. (These are the Federal Government Accounting Office’s “Yellow Book” standards.) A subsequent report of the Committee’s findings shall be presented to Council for their information.

Meeting Schedule

Frequency: as needed

Membership Details

Five members of Council (Council Chair, Administration and Finance Committee Chair, Development and Services Committee Chair, Economic Development Committee Chair, and the Rules and Appointments Committee Chair), two citizens appointed by Council, and an employee appointed by the County Administrator. Citizen and employee members are appointed for one-year terms.

  • Council members' terms shall be for as long as they serve in the capacity of Council Chair or Committee Chair.
  • Citizen and employee members are permitted up to three term renewals.

Appointment 1

  • Appointment must be a citizen of Richland County.
  • Must have, at a minimum, Bachelor of Science (BS) degree in an accounting, a financial and/or a managerial discipline.
  • Preference will be given to individuals with Certified Public Accountant (CPA) credentials (currently licensed in South Carolina).
  • Preference will be given to individuals with at least ten or more years of experience in the accounting, finance and /or management professions of which must be in an upper management role.
  • Appointment to be made by a majority vote of the County Council (per ordinance).
  • Appointee will be required to sign a conflict of interest statement.
  • Appointee will be required to sign a confidentiality agreement.

Appointment 2

  • Must also be a citizen of Richland County.
  • While no other qualifications are required for Appointment 2, preference may be given to individuals with some or all of the qualifications required for Appointment 1.
  • Appointment to be made by a majority vote of the County Council (per ordinance).
  • Appointment shall be for a one-year term, with up to three term renewals (per ordinance).
  • Appointee will be required to sign a conflict of interest statement.
  • Appointee will be required to sign a confidentiality agreement.

Current Members

Sarah Corbett, CPA
Appointment: February 20, 2018
Reappointment: February 20, 2019

Dr. Sandra Manning
Appointment: March 6, 2012
Reappointment: March 6, 2014

Back to top