Audit Committee accepts Capital Projects audit, urges integrated capital planning and staffing changes

The Athens-Clarke County Audit Committee on Feb. 5 unanimously accepted the Capital Projects Department audit, which identified five findings and recommended greater integration of SPLOST, T-SPLOST and general capital planning.

The audit, presented by Internal Auditor Hassemer and project manager Management Analyst Roth, covers performance, compliance, financial review and internal controls for the department. Roth told the committee the audit focuses on the Capital Projects Department as a whole and noted staff ‘‘currently consists of three in-house ACCGov employees who are working on 209 projects and subprojects.’’

Committee members discussed the department’s unusual structure, which combines general capital coordination with administration of voter-approved SPLOST and the transportation T-SPLOST programs. Manager Bob Cowell said that Jacobs serves primarily as project manager under contract and ‘‘are not designers or engineers,’’ and described a vision to shift more project management to ACCGov employees while retaining contracted design partners.

Commissioners and staff raised concerns about the administrative burden of many volunteer committees and the frequency of canceled meetings—‘‘a graphic in the report shows that around 40% of meetings were canceled,’’ audit staff said—adding that those cancellations consume staff time.

Commissioner Myers questioned communications spending cited in the report, asking what was included in $461,000 in 2011 and $841,000 in 2020; audit staff said those figures cover contracted public-engagement services (surveys, outreach and site-selection consultants), not Jacobs’ project-management time.

Several members warned that SPLOST-funded construction can lead to new operating and maintenance costs that fall to the general fund. Mr. Blount said some projects ‘‘should instead be paid for out of the budget,’’ and Manager Cowell gave the library as an example where operating costs followed construction and were later added to the general fund budget.

Internal Auditor Hassemer said the audit recommends a ‘‘holistic, comprehensive approach’’ so elected officials can see total capital spending and the downstream operating impacts. He and Cowell discussed producing a single five-year capital plan and integrating SPLOST and T-SPLOST dollar amounts into the annual budget for full transparency.

Commissioner Myers moved to accept the audit; Ms. Higgins seconded and the motion passed unanimously. Manager Cowell thanked audit staff for their work.

The committee’s next meeting is scheduled for March 5, 2026, when staff will present proposed FY27 workplan options for committee consideration.