COMMITTEE AGENDA MEMORANDUM
Board Audit Committee
Government Code § 84308 Applies: Yes ☐ No ☒
(If “YES” Complete Attachment A - Gov. Code § 84308)
SUBJECT: title
Discuss Board Audit Committee’s (BAC) Annual Self-Evaluation Process of Calendar Year 2025 Activities; Provide Guidance Regarding Preferred Method to Conduct Process; and Direct Chief Audit Executive (CAE) to Conduct Self-evaluation Process and Return to Provide Summary of Discussions.
End
RECOMMENDATION:
Recommendation
A. Discuss BAC’s annual self-evaluation process of calendar year 2025 activities; and
B. Provide guidance regarding preferred method to conduct process; and
C. Direct CAE to conduct self-evaluation process and return to provide summary of discussions.
Body
SUMMARY:
The Board Audit Committee (BAC) was established to assist the Board of Directors (Board), consistent with direction from the full Board, to identify potential areas for audit and audit priorities, and to review, update, plan, and coordinate execution of Board audits.
The BAC Audit Charter provides detailed guidance regarding how the BAC should carry out its functions and to guide the work of the CAE, Sjoberg Evashenk Consulting, Inc.
According to Article 10, paragraph 4 of the BAC Audit Charter, the BAC shall conduct a self-evaluation of its performance annually. The Committee shall conduct the evaluation of its performance to determine whether it is functioning effectively and to discuss with the Independent Auditor any observations related to the effectiveness of the Committee. The Committee shall prepare a formal report based upon each such self-evaluation and shall provide such report to the full Board following its adoption by the Committee.
In past years, the BAC has utilized two different approaches to conduct the self-evaluation process, including filling out a questionnaire for the CAE to analyze and summarize, and having the CAE conduct interviews with committee members. For the past 3 calendar years, the BAC has requested the CAE to conduct interviews with each member of the BAC to obtain insight regarding the Committee’s performance as well as opportunities for improvement.
The purpose of this agenda item is to discuss the initiation of the annual self-evaluation process for calendar year 2025 activities, provide guidance to the CAE, and direct the CAE to complete the evaluation of the BAC.
ENVIRONMENTAL JUSTICE IMPACT:
There are no Environmental Justice impacts associated with this item.
ATTACHMENTS:
None.
UNCLASSIFIED MANAGER:
Manager
Darin Taylor, 408-630-3068