Knox County Audit Committee approves updated charter, forwards code changes to full commission

The Knox County Audit Committee unanimously agreed to modernize its audit committee charter and send the proposed changes to the full Knox County Commission for final approval after a 4–1 committee vote on Jan. 29, 2025. The updates, the committee was told, are the first substantive refresh since 2018 and incorporate model language from the Institute of Internal Auditors and guidance from the Tennessee Comptroller.

Zach Fullerton, Knox County internal audit director, told the committee he compared the charter to peer jurisdictions and consulted with outside advisors and the law department. "We would be introducing a nonvoting member to this committee from the Knox County Schools Board of Education," Fullerton said, noting he had spoken with Betsy Henderson of the schools about the idea. Fullerton also said the county intends to publish a standardized charter on its website as the official copy.

Commissioner Jay moved to approve the edits and forward them to the full commission; Mister Jackson seconded. Commissioner Morrison recorded the sole dissent, stating on the record that he was concerned about losing historical linkage with the local CPA chapter and questioned whether the changes were fully justified by the charter’s origin and history. The chair recorded the tally as 4–1 in favor.

Committee members also approved minor county-code language changes (section two-two 82 referenced during discussion) to clarify that internal audit scope includes contract and compliance audits in addition to strictly financial records. Fullerton said those ordinance changes would go to the full commission for the required readings. The committee agreed members could propose further edits at a future meeting if needed.

The committee moved to the next agenda item after the votes; the changes will proceed to the full commission for formal adoption.