§ 7.08. Audit committee.

A.

The audit committee is hereby created. The audit committee shall be composed of three (3) council members, selected by resolution adopted by a majority vote of the parish council, each of whom shall serve for a one-year term or until his successor is duly chosen. The audit committee shall be the executive head of the internal auditor's office and, as such, shall have charge of all auditing functions pertaining to the financial operations of the parish government and all its departments, the Parish of Plaquemines, and all political subdivisions and districts situated therein of which the parish government is the governing authority.

B.

The audit committee shall establish guidelines for the internal auditor of the parish government to insure a proper and efficient audit of all budgetary units (as adopted in the annual budget) administered by the parish government including, but not limited to, the operating budget and the capital improvement budget.

C.

The audit committee shall receive continuing reports at least monthly from the internal auditor on the status of all budgetary units administered by the parish government, and it shall formulate and present its recommendations for action to the parish council and the parish president on all matters arising from the audit of such budgetary units.

D.

Without in any manner limiting the generality of the foregoing, the audit committee shall be responsible for the budget unit known as the internal auditor.