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Audit Committee

Term Ends
 Stephanie Elia  Citizen Representative
 Jennifer Starr  School Committee Representative
 Charles King  Select Board Representative
 Jennifer Stacy  Finance Committee Representative
 Leonard Berkowitz (Chair)  Citizen Representative
 Wendy Nightingale  Finance Director/Town Accountant (ex officio)  

Click here for information and findings of the operational audit of the Town of Easton and Easton Public Schools


There is hereby established an Audit Committee consisting of five members. Such members shall include: one (1) current member from each of the Select Board, Finance Committee and School Committee, appointed as determined by the Chair of the respective board or committee; plus two (2) at-large members appointed by the Select Board. The at-large members shall not be a member of another board or committee, or an officer, official or paid employee of the Town. All members of the Audit Committee shall have, at a minimum, a working familiarity with basic finance and accounting practices; appointments should be made to provide that at least two members of the Audit Committee be Certified Public Accountants or otherwise have accounting or related financial management expertise.


Audit Committee members appointed by the Select Board shall serve for a term of two (2) years, except that one (1) of the initial appointees shall serve for a term of three (3) years, thereby providing that one such member's term will expire on a annual basis. All other members shall serve a term of one (1) year. Any vacancy occurring in the Audit Committee shall be filled by the appropriate appointing authority for the balance of the unexpired term. Terms shall coincide with the fiscal year, i.e. effective July 1 and expiring June 30, to correspond with the period of time for which the town’s audits are conducted.


At the first meeting after the start of each new fiscal year, the Audit Committee shall conduct an organizational meeting to elect from its members a chair, a vice-chair and a secretary.


Role of Audit Committee

The Audit Committee shall serve as advisor to the Select Board with respect to the town's financial management systems and controls and annual audit. In addition, the Audit Committee shall make an annual report to the Town on matters within the scope of its jurisdiction. Specific duties shall include, but are not limited to, the following:


(1) Make recommendations to the Select Board on the selection of, and scope of services for, an independent auditor.

(2) Review the annual financial statements and management reports prepared by the independent auditor and make recommendations with respect thereto.

(3) Make recommendations for areas of operations where expanded scope audits or review of the internal controls may be appropriate.

(4) Review and make recommendations with respect to the Town's financial management practices and controls; through the Town Administrator, review with appropriate boards and departments opportunities to improve such practices and controls.

(5) Report to the Select Board on the status of recommendations the Committee and/or independent auditor has made during the preceding twelve months.

(6) Submit a summary of their work for the preceding calendar year for inclusion in the Town’s Annual Report.