Audit Committee

Three main groups are responsible for the quality of financial reporting within a government entity: the governing body (City Council), financial management staff (Finance Department), and independent auditors. In addition, an audit committee is a critical component of further enhancing an organization’s governance and oversight. The government's audit committee is the most effective way to address the public’s need for transparency, accountability, and effectiveness. 

The audit committee is a practical means for a governing body to provide a much-needed independent review of the government's financial reporting processes, internal controls, and independent auditors. The City’s audit committee also provides a forum separate from management in which auditors and other interested parties can candidly discuss concerns. 

Members

The Committee comprises two City Council members and three local citizen members. The two council members shall be appointed by the mayor and serve on the committee until the end of their council term or until relieved by the mayor. The mayor shall appoint the three citizen members and each serves a staggered three-year term. A citizen member must be off the Committee for at least one year before being eligible for reappointment. 

Current Committee Members: 

  • Jim Kleeburg (City Council Liason Member) 
  • John Spickelmire (City Council Liason Member) 
  • Dan Rudolph (Chairperson/Citizen) 
  • Matt Weibler (Citizen) 
  • Julie Crea (Citizen) 

Meetings

Committee meetings are held twice each year, the fourth Thursday of October and the fourth Thursday of January, or as needed. In addition to committee members, attendance should include the Mayor, the City Finance Director, and the independent auditors (when needed). 

Responsibilities

  • Provide recommendations regarding the selection of the external auditor. 
  • Meet with the external auditor prior to the commencement of the audit. 
  • Review and discuss with the external auditor any risk assessment of the City's fiscal operations. 
  • Receive and review the draft annual audit report including the external auditor's assessment of the City's system of internal controls. Review the accompanying draft management letter, if one exists. 

Agendas & Minutes

Agendas are available at least one week prior to each meeting and are posted here. Minutes are available following approval by the Lewiston City Council.