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Audit Committee

Audit Committee


Brian Leach, Chairman

Willy Graves, Athlete representative

Bob Trudeau


The Audit Committee’s primary duties and responsibilities are to:

  • Review and appraise the audit efforts of the organization’s (U.S. Ski & Snowboard, Foundation, and affiliated entities) independent accountants.
  • Provide an open avenue of communication among the independent accountants, management, and the U.S. Ski & Snowboard Board of Directors.
  • Serve as an independent and objective party to review and monitor the organization’s financial reports and internal control processes.

The Audit Committee establishes policies and procedures not inconsistent with the U.S. Ski & Snowboard Bylaws, which are approved by the Board.

The Audit Committee is a permanent standing committee.

Nominations for appointment to the Audit Committee are provided to the Board by the Nomination and Governance Committee.

Generally, the Audit Committee consists of at least three (3) members nominated by the U.S. Ski & Snowboard Nomination & Governance Committee and confirmed by the Board.  A minimum of twenty percent (20%) of the Committee members must be athletes as that term is defined in the USOPC Bylaws.  The members of the Committee should have a working familiarity with basic finance and accounting practices and at least one member has accounting or related financial management expertise.

To fulfill its responsibilities and duties, the Audit Committee should:

  • Review the organization’s annual financial statements and any certification, report, opinion, or review rendered by the independent accountants.
  • Review the selection of independent accountants and recommend for approval thereof by the Board.
  • Review and discuss with the independent accountants any significant relationships the accountants have with the organization to determine the accountants’ independence.
  • Review the performance of the independent accountants and approve the discharge when circumstances warrant.
  • Review with management and the independent accountants if any significant difficulties or disagreements were encountered during the course of the audit.
  • Consider the independent accountants’ judgments about the quality and integrity of the organization’s accounting principles as applied in its financial reporting and its internal control processes.
  • Review with management and the independent accountants any significant judgments made in management’s preparation of the financial statements and the view of each as to appropriateness of such judgments.
  • Meet with the organization’s independent accountants outside the presence of the organization’s staff, to review the organization’s financial statements prior to the release of the annual audit.

- Reviewed 10/15/20