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Audit Committee debates FY27 workplan options, to present two package proposals in March
Summary
Committee discussed prioritizing audits of Central Services, Transportation & Public Works, Municipal Court and the Clerk’s Office for FY27, weighing risks, recent audits, and leadership transitions; Internal Auditor will present two options at the March meeting.
The Athens-Clarke County Audit Committee spent a portion of its Feb. 5 meeting weighing priorities for the next fiscal year’s audit workplan, with members debating whether to pursue two large audits or one large audit and multiple smaller reviews.
Internal Auditor Hassemer presented candidate audits and said he would bring two package options to the March meeting: (1) Transportation & Public Works and Central Services, or (2) Central Services plus Municipal Court and Clerk of Commission. Hassemer said the options reflect tradeoffs between time-consuming large audits and the value of auditing departments when there is new leadership.
Commissioner Myers suggested delaying an audit of the People and Belonging Department because of upcoming changes, and she noted recent transitions in the Clerk’s Office as a reason to consider that office for audit. Mr. Blount and others emphasized Central Services and TPW because of their risk ratings and budgets; Ms. Higgins suggested Municipal Court could be informative since it has not been recently reviewed and has new leadership.
Hassemer said Animal Services had been audited in draft form by a previous auditor and cautioned against repeating work that would not yield new findings. Commissioner Fisher and Manager Cowell noted that communications and code enforcement have been raised by Commissioners but must be weighed against the committee’s capacity for larger audits.
The Internal Auditor said staff will prepare two draft workplan packages for the March 5 meeting for committee selection.
Separately, Management Analyst Johnston reported that fieldwork has begun for the emergency management audit, which will rely primarily on interviews across departments and observation at Fire Station No. 9. The Audit Committee expects the FY27 plan and final workplan recommendations to return for Committee approval in March and for Mayor and Commission consideration in April or May.
