The Audit Committee will consist of five (5) members who are age twenty-one (21) and above and are enrolled members of the Cowlitz Tribe. The Tribal Treasurer will be a member and no less than four (4) members will be Tribal Council members while one committee member may be a qualified, General Council member. The chairman of the Committee will be determined by nomination at the first meeting after new appointments. Each Committee member will be both independent and financially literate or have access to financial expertise, whether in the form of a single individual serving on the committee, or collectively among Committee members. The Tribal Treasurer will serve a three (3) year term in concurrence with their elected term. Other members will serve a two (2) year terms on a staggered basis with two (2) members having expiring terms each year.

The Audit Committee shall strictly adhere to the Cowlitz Tribe’s Code of Ethics, Rules of Conduct, and Conflict of Interest Policies.

If possible, at least one member shall be designated as the “Financial Expert,” as defined by employment experience in finance and accounting, certification or other comparable background and experience. Components of financial expertise include but not limited to: