Audit Guidelines For County Councils

An annual audit of county extension council fiscal records and operating procedures is recommended. Depending on the volume and complexity of transactions, a council may elect to:

• Engage a certified public accountant or audit firm
• Appoint a council audit committee.

If a CPA or auditing firm is engaged, that individual or firm will prescribe the audit process. If a council audit committee is selected, the committee should include at least three members, one of whom has a working knowledge of bookkeeping. The council may direct that such a committee include non-council members with fiscal and/or management expertise.

The Audit guidelines are intended to assist a council audit committee.

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