The Audit Committee shall require appropriate administration, through the chain of authority, to appear at Audit Committee meetings. All Committee members are expected to attend each meeting.

The Audit Committee shall meet at least on a quarterly basis, as required during the annual audits and special meetings will be called as circumstances require. The Committee shall meet privately with the internal auditor, independent auditor, legal counsel, and management as required.

The Committee will invite members of management, auditors or others to attend meetings and provide pertinent information, as necessary in open session. It will hold private meetings and executives sessions with auditors. [Res. 22-120, 2022.]