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Harford County, MD
 
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Table of Contents
Table of Contents
Code
New Laws (15) Index
[Adopted by Bill No. 13-26]
[1]
Editor's Note: Former Art. IVA, Environmental Land Preservation Commission, adopted by Bill No. 90-74, as amended, was repealed by Bill No. 10-23.
A. 
There is hereby created an Audit Advisory Board.
B. 
The Board shall make recommendations to the County Council.
A. 
The Board shall consist of 7 voting members:
(1) 
The County Council President, serving as the Chairperson;
(2) 
1 additional County Council member selected by the Council;
(3) 
The County Executive or his designee; who will serve for his elected term;
(4) 
4 at-large members, who shall be appointed by the Council;
(5) 
The County Auditor, who shall be a non-voting member; and
(6) 
The at-large members shall be residents of Harford County with expertise in auditing or finance and at least one shall be a certified public accountant or certified internal auditor.
B. 
The members shall designate the Vice Chairperson.
A. 
The term of the County Council member shall be for 2 years.
B. 
The term of the at-large members shall be for 4 years and shall be coterminus with the term of the County Council. At-large members who serve for 2 consecutive terms may not be reappointed for 4 years after completion of those terms.
C. 
Members shall continue to serve until a successor is appointed and qualifies.
D. 
A vacancy on the Board shall be filled in the manner of original appointment.
A. 
The Board shall meet at least 3 times per year.
B. 
5 members of the Board shall constitute a quorum.
C. 
Each member of the Board shall serve without compensation but may be reimbursed for reasonable and necessary expenses incurred in the discharge of their duties.
D. 
A member may be removed only for cause by the Council President, subject to the approval by the County Council.
E. 
Any member missing three consecutive meetings shall be deemed to have terminated his or her membership on the Board unless the Board shall, by majority vote, excuse one or more of the absences.
The Board shall have the following powers and duties:
A. 
To review the Auditor's annual plan and budget before submission to the County Council;
B. 
To monitor follow-up on reported findings to assure corrective action is taken;
C. 
To report to the County Council on problems as necessary;
D. 
To evaluate the findings and recommendations of the peer review as required by recognized government auditing standards.
E. 
To address and make recommendations regarding any other auditing issue that the Board deems appropriate.