What must the Board of Supervisors keep records of?

The Board of Supervisors must keep records of decisions and proceedings because these documents provide a formal account of the actions taken during meetings. This record-keeping is crucial for ensuring transparency, accountability, and historical reference for the public and future decision-makers. Decisions reflect the outcomes of discussions and the rationale behind the Board's actions, while proceedings detail the sequence of events that occurred during meetings, demonstrating the legislative process and how conclusions were reached. This information is essential for maintaining a clear and accessible public record, which is a fundamental responsibility of government bodies to foster trust and informed community engagement.

In contrast, focusing solely on public comments might not capture the full breadth of the Board's activities. Financial audits, while important, pertain to the oversight of monetary matters and may not encompass all decisions and procedures taken by the Board. Future meeting agendas serve as planning documents but do not constitute a historical record of past actions.