Section 34 of the Charter Laws establishes the Audit Committee. It states:
"There shall be an audit committee whose members are appointed by the city commission. The members shall be commissioners or citizens or a combination of both. The audit committee will oversee the activities of the auditor and the audit department. The commission shall provide by ordinance for the organization and duties of the audit committee."
As stated, the Audit Committee oversees, in an advisory capacity, the activities of the City Auditor and the Office of the City Auditor and assists the City Commission in its supervision of the audit function. The bylaws of the Audit Committee are located at Code of Ordinances, Article XIII, Chapter 2. They provide the operating framework for the committee and the Office of the City Auditor operations. The Audit Committee is intended to be an intermediary between the City Commission and the City Auditor to prevent any undue pressure that might be exerted by a Commissioner in the selection of audit projects. The Audit Committee is responsible for recommending the selection of external auditors to the City Commission and negotiating the fee for the annual financial audit.
The Audit Committee is comprised of three members who are appointed by the City Commission. Committee members are Pamella Butler (Aegis Business Technologies), Matthew Hansard (Thomson Brock Luger & Company), and Paul Brown (Florida Institute of CPAs).
The Audit Committee reviews/approves an annual work plan. The projected work plan is then submitted to the City Commission for review, modification if necessary, and approval.