To: Board of Supervisors
From: Clerk of the Board
Agenda Section: Departmental
Vote Requirement: Majority
SUBJECT:
title
Consider Making Three At-Large Appointments to the Humboldt County Audit Committee
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Consider making the three at-large appointments to the Humboldt County Audit Committee.
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STRATEGIC PLAN:
This action supports the following areas of your Board's Strategic Plan.
Area of Focus: Core Services/Other
Strategic Plan Category: 9999 - Core Services/Other
DISCUSSION:
At the March 25, 2025, Board of Supervisors meeting, the Board was notified of two unscheduled vacancies for two at-large seats on the Humboldt County Audit Committee. A scheduled vacancy was then announced at the April 22, 2025, meeting. In response, the vacancies were posted, and applications were accepted. Three applications (attached) were received.
The appointments are for staggered two-year terms. Two members will serve terms ending June 1, 2027. One member will fill the remainder of a current term ending April 6, 2026.
To be considered for a seat on the Audit Committee, applicants must possess or obtain a basic understanding of governmental financial reporting or auditing.
Desired qualifications to serve as a member of the Audit Committee include: professional experience in government finances, a bachelor's degree in accounting or related field, certification as a public accountant, experience as a current or former employee or board member of a special district or school in Humboldt County, an understanding of generally accepted accounting principles and financial statements, the ability to assess the general application of such principles in connection with the accounting for estimates, accruals and reserves, knowledge of or experience in preparing, auditing, analyzing or evaluating financial statements, an understanding of internal controls and procedures for financial reporting,...
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