Audit

The Audit Committee was established under TCA 9-3-405 by resolution #04-2011-3 dated April 18, 2011. It shall be the duty of this committee to carefully review all findings from the county’s annual audit report. The committee should satisfy itself that appropriate and timely corrective action has been taken by management to remedy identified weaknesses. The committee should consider the effectiveness of internal control systems. The committee shall present an annual report detailing how it discharged its duties and any committee recommendations to the full County Commission. The committee consists of three (3) county commissioners, and two citizens of Cumberland County (Resolution 08-2011-2 approved August 15, 2011). No committee member will be an elected official (other than County Commissioners), employee, spouse of an elected official/employee or person that comingles assets with an official/employee of Cumberland County. The members shall be elected by the Commission for terms of two (2) years.

Non commission members of the Audit Committee are Amanda Houston and Vicki Baucum.