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<br /> <br />. Clearly outlines the specific authority and <br />responsibility <br />. Foundation for employee accountability <br />. Reference tool ("How To" manual) <br />. Continuity in employee turnover <br /> <br /> <br />Audit Committees <br /> <br />. Audit Committees are comprised of members <br />of the governing board. <br />. In Arden Hills the City Council acts as the audit <br />committee. <br />. The Financial Planning and Advisory <br />Committee is a citizen advisory board <br />appointed by the council. <br />- This provides public input <br /> <br /> <br /> <br />17 <br />