Internal Audit-Audit Committee

	Audit Committee

	Audit Committee History


	In 2000, Summit County underwent a special audit by the State Auditor’s office (see link below) based on allegations of fraud by employees of the County Executive’s office. The newly elected Executive, James B. McCarthy sponsored legislation to create an Audit Committee and Internal Audit Department to oversee the operations and performance of the County as a whole. Mr. McCarthy believed in the value of these entities for the oversight of Countywide processes and functions. Ohio Auditor of State Special Audit (View Special Audit) December 1, 1993 through March 31, 1998 The voters, by a resounding majority, approved amending the Summit County Charter to include Article X – County Internal Auditing. Article X - County Internal Auditing of the Summit County Charter outlines the creation of both the Audit Committee and the Internal Audit Department of Summit County. It mandates the Audit Committee to direct the Internal Audit Department’s activities. The article specifies who shall head the Internal Audit Department and what their qualifications shall be as well as their code of ethics. Article X specifies the authority of the Internal Audit Department and the auditing standards it shall follow. The Audit Committee is mandated by Article X to oversee all internal and external audits of Summit County. The Committee meets on at least a quarterly basis and there are no designees for the Committee members. Only they may vote on items brought before the Committee and only they may approve the internal and external financial audits of the County.
	Charter Article X
	Organizational Chart