The role and responsibilities of the Municipal Audit Committee were established in June 1991 pursuant to Resolution 91-16 and have been amended by Resolution several times. The City Council desires to codify herein the establishment of the Municipal Audit Commission, (formerly known as Municipal Audit Committee). In 2022, the Municipal Audit Commission was reclassified as a Committee. 

The Municipal Audit Committee is established and shall consist of four (4) voting members. Notwithstanding any other provision of the Ashland Municipal Code, four voting members shall be appointed by the city council and shall consist of the Mayor or a Councilor, one Budget Committee member, and two citizens at large. The City Recorder shall be an ex-officio non-voting member.

• A. Terms. Notwithstanding any other provision of the Ashland Municipal Code, the terms of the Mayor or Councilor, Recorder and Budget Committee member shall be for one-year each expiring on December 31 of each year. All other terms shall be as provided in AMC 2.10.020.
• B. Qualifications. In making the citizen at large appointments, the council shall give preference to persons with accounting or auditing experience, background or expertise.

The Municipal Audit Committee shall be responsible to:

• A. Recommend to the Council an independent firm of certified public accountants to perform the annual audit of the city.
• B. Analyze and report to the Council significant findings in the annual audit report and make recommendations regarding such findings.
• C. Make recommendations, if any, to the Council regarding the following financial documents:
  1. 1. Annual financial statements,
  2. 2. Management letter submitted by the independent auditor, and
  3. 3. Response to management letter submitted by city staff.
• D. To effectuate the duties and responsibilities of the Committee, the Committee may require the presence of any city official at its meetings.