The Audit Committee serves in an advisory capacity to the Board of Directors to
advise the Board of Directors on all matters relating to the annual financial audit
and on matters related to the City's internal control structure.
The committee includes four private citizens of Fort Smith and two members
of the Board of Directors. At least one member of the committee shall be a certified
Members shall be nominated by the City Administrator and appointed by the Board
of Directors. Following initial terms of one, two and three year, members shall
serve three - year terms. The committee meets on call.