Berkeley Lab

Audit Advisory Committee Charter

PURPOSE AND SCOPE

In accordance with the University of California Audit Manual[1] (UCAM), Section 1200, Dual Reporting, and Section 2500, Guidelines for Local Audit Oversight Committees, the Laboratory has established the Laboratory Director’s Audit Advisory Committee (Advisory Committee) to serve in an advisory and consulting capacity to the Laboratory Director.  The Advisory Committee will promote and foster a system and environment that supports the highest level of integrity and ethical conduct by all LBNL employees, with fellow employees, and those from whom we receive direction, e.g. UC, DOE and other parties with whom we conduct business.  Responsibilities of Advisory Committee members will include, at a minimum:

  • Review and provide input to the risk assessment process, which is the basis of the Annual Audit Plan.
  • Review and advise the Director regarding (1) the annual Audit Plan and related audit services and (2) changes to the Audit Plan. The UC Regents and the Department of Energy retain authority for final approval of the Laboratory’s annual Audit Plan and changes thereto, in accordance with UCAM 1200.06(8) and DOE Prime Contract DE-AC02-05CH11231, Clause I-103(i)(3) and( 4)[2].
  • Review significant audit results (internal and external), follow-up and status of corrective action, areas of concern, and progress against the annual Audit Plan.
  • Evaluate and advise regarding adequacy of internal audit resources and review impact of personnel changes.

COMPOSITION & CHAIR

Members of the Advisory Committee will be selected from senior scientific and operations managers representing different segments of the Laboratory, the University of California Office of the National Laboratories, and the University of California Office of Ethics Compliance and Audit Services. The Laboratory Director will appoint the Advisory Committee members.

The Laboratory Director or his designee will serve as the Chair of the Advisory Committee. The Chair may appoint an individual who will be responsible for delegated duties such as resolving significant reported audit observations where corrective action was not taken.

The Laboratory’s Chief Audit Executive (CAE) will serve as the Coordinator of the Advisory Committee, responsible to schedule meetings, prepare agenda, present the annual risk assessment and audit plan, provide appropriate reports, and maintain committee records and minutes.

PROTOCOL FOR ADVISORY COMMITTEE ACTIVITIES

Meeting Frequency

The Advisory Committee will meet at least three times during each fiscal year (10/1 to 9/30) to review and advise regarding the Audit Plan and to review audit results.  Additional Advisory Committee meetings may be scheduled as needed.

Meeting Agendas and Advance Briefings for Committee Members

The Advisory Committee Coordinator will ensure that written agendas are prepared and distributed with Audit documents and other briefing materials to each committee member at least a week in advance of the scheduled meeting.  Meeting agendas will include sufficient time for discussion of non-agenda items in addition to planned agenda items.

Meeting Minutes

The Advisory Committee Coordinator will be responsible for preparing the minutes of each committee meeting, distributing the minutes to committee members on a timely basis, and keeping a file of committee meeting minutes. Draft minutes of Advisory Committee meetings will be provided to all Advisory Committee members. The draft minutes will be reviewed and approved by the Advisory Committee at the subsequent meeting.

[1] http://www.ucop.edu/ethics-compliance-audit-services/_files/audit/auditmanual.pdf

[2] http://www.ucop.edu/laboratory-management/_files/contracts/lbnl_section_i.pdf