Recommendation R9
By January 1, 2027, the Board of Supervisors should consider adopting IOC, or Audit Committee, membership that conforms to GFOA's Audit Committees best practice guidance by including a minimum of three members, at least one with expertise in governmental accounting principles, internal controls, and audit committee functions, and at least one public member independent of County management.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 14
Permanent linkOfficial response
Contra Costa County Board of Supervisors
Agency declines implementationDeclines proposed membership rules, citing collective expertise of committee members, County officials and external auditors.
Read official response · PDF page 4Explains expertise alternative but does not directly explain rejection of an independent public member or minimum membership count.
This review evaluates the response document. Implementation claims have not been independently verified.