Two bankers, two CPAs and a chicken farmer/ teacher are expected to be the members making up the newly formed Warren County Audit Committee.Danny Martin and Commissioner Ken Martin, both employees of Security Federal Savings Bank, Wayne Cantrell and Emily Horton, both certified public accountants, and Commissioner George Smartt, who is a Perdue chicken farmers as well as a physical science teacher at Warren County High School, have been confirmed by County Executive John Pelham as the individuals he will recommend to the county’s Policy and Personnel Committee prior to the meeting of the full County Commission this Monday.Danny Martin, who has been in the banking business for 20 years, had already been contacted by committee chairman Ken Martin and agreed to fill the position.Pelham said Commissioner Smartt told him previously he would like to serve on the new committee.Policy and Personnel members voted to nominate Ken Martin to the Audit Committee since he has almost 38 years of banking experience.The committee was established upon recommendation by the Comptroller’s Office and the Government Finance Officers Association. Beginning this year, any county which does not have an Audit Committee will be ineligible to receive Three Star grant funding.Duties and responsibilities of the Audit Committee will be:• To carefully review, upon completion of the county’s annual audit, all audit findings in audit report and consult with the external auditors regarding any irregularities and deficiencies disclosed in the annual audit. The Audit Committee is empowered to meet with management to discuss audit findings and/ or disagreements with the external auditors.• To consider the effectiveness of the internal control system, including information technology security and control and review the effectiveness of the system for monitoring.