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Madison County Audit Committee Members
Larry Lowrance - Chairman
William Sipes, Jr. - Vice-Chairman
William Sipes, Jr.
Ray Washington, Jr.
Audit Committee Mission Statement
The mission of the Madison County Legislative Body’s Audit Committee is to assist the Madison County Legislative Body in fulfilling their responsibility to provide effective, efficient and ethical government for the citizens of Madison County by providing oversight as stated in Madison County Audit Resolution, TCA 9-3-406 and other state or Madison County laws and to annually present a written committee report detailing how it discharged its duties and any committee recommendations to the full County Commission.
Audit Committee Objectives
The Department Heads and/or their designee s, the Internal Auditors and the Audit Committee members are to strive at all times to work as a cohesive team with a common goal for achieving the best possible outcomes related to state audit findings and to achieve the appropriate approach and determine required actions to resolve and prevent recurring audit findings in the future.
To achieve these objectives, the audit committee will need to become familiar with the current practices in place and test them against the General Accepted Accounting Practices mandated by the state. The objective of the Audit Committee is not to create unnecessary changes but to understand the process and policy that guides the transactions so as to test and encourage change if indicated wherewith the process can be improved, enhance productivity and/or minimize or prevent errors.
The Internal Auditors will report directly to the Audit Committee and attend the regular monthly committee meetings to report on department findings. As a team, we can approach the best possible solution by combing the knowledge and experience of both teams.
A process by which a person may report what may appear as an inappropriate misuse of funds will be a critical element of resolving issues that may cause unfair practices and inconsistent handling of policies and procedures. This will include review of policies and procedures in place such as capturing overtime, absences, tardiness and other issues that can impact the overall morale of a group of employees, if not addressed and resolved.
These objectives are not intended to be all inclusive but a beginning point of what we see as important areas to address and resolve to avoid additional issues that hinder the focus of each employee to do their job well.