The county has voted to form an independent Audit Committee.The measure passed unanimously 23-0 Monday night with Commissioner Bessie Smithson absent.During a county Policy and Personnel Committee meeting, County Executive John Pelham said the reason the county needs to form an Audit Committee is not because of noncompliance. “It is required to have Three Star status, you must have an Audit Committee,” said Pelham. “If you are Three Star certified, it is a $10,000 grant that you get.