Audit Committee Char#508558

Department of Community HealthAudit Committee CharterPurposeThe Audit Committee (“Committee”) is a committee of the Board of Community Health.Its primary function is to assist the board in fulfilling its oversight responsibilities byreviewing the independent audit process and the independent audit report as to theadequacy of the system of internal controls.The Committee expects to be advised of :1. The financial information provided to governmental regulatory bodies, the public,financial institutions and others and will review information deemed appropriate.2. The status of examinations/audits conducted by other Federal or State of Georgiagovernmental or regulatory bodies.In doing so, it is the responsibility of the Audit Committee to (1) provide an open avenueof communication between the Board of Community Health, management and theindependent auditors and (2) provide oversight with regard to the manner in which thefinancial reporting of the Department of Community Health is handled in accordancewith law and the policies of the Board of Community Health. Independent auditors canat any time notify the chairman of the Committee and/or the DCH Director of Audits ofthe need for consultation with the Audit Committee.The Committee relies on the expertise and knowledge of management and theindependent auditors when carrying out its oversight responsibilities. Management isresponsible for determining that the Department’s financial statements are ...