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Audit Committee approves FY27 internal audit plan with P-Card, grants and detention-capacity reviews among priorities
Summary
The Knox County Audit Committee approved the FY27 audit plan June 22, which lists priority projects including a countywide P-Card audit, grants compliance with Community Development, Knox County Schools travel (Concur), and a detention facility capacity review; Internal Audit reported a peer-review pass.
The Knox County Audit Committee voted June 22 to approve the FY27 internal audit plan, which prioritizes reviews of the county’s P-Card program, grants compliance, schools travel expense processing, detention facility capacity and other projects.
Zach Fullerton, Internal Audit Director, told the committee the office received a ‘‘pass’’ on a recent peer review conducted by the Association of Local Government Auditors and used that feedback in crafting the FY27 plan. The proposed plan lists six primary audits and additional control-risk evaluations and agreed-upon procedures, with flexibility to adjust as new risks arise during the year.
Key planned reviews highlighted by Fullerton include a general Knox County government P-Card audit to test internal controls and substantive transactions; a grants-compliance audit with Community Development to assess grantee eligibility and reimbursement practices; a review of Knox County Schools travel expenditures following Concur system adoption; and a detention facility capacity audit to examine inmate population, lengths of stay and fiscal impacts. The plan also includes agreed-upon procedures for elected-official transitions and an immediate cut-off AUP for the Clerk and Master’s Office because the Clerk’s last day is June 30.
Fullerton emphasized the plan’s adaptability: ‘‘This is just a road map of our planned activities right now. If new risks pop up or we receive project requests from the Audit Committee or county leadership, we want to be flexible,’’ he said.
A motion to approve the FY27 audit plan passed by voice vote; the public transcript records the committee’s approval but does not show a roll-call tally. Fullerton said the office will begin communications with auditees and schedule fieldwork as appropriate. He also outlined ongoing continuous auditing work (vehicle usage, travel), fraud hotline dispositions and several closed recommendations that Internal Audit will continue to monitor.
Next procedural steps noted in the meeting: Internal Audit will notify the auditees on the approved plan, schedule fieldwork and follow up on extended recommendation deadlines (some KCSO fleet recommendations were extended to the end of 2026 at KCSO’s request). The committee discussed scheduling a September meeting to onboard new commissioners and an early-July public notice to solicit volunteer audit committee members.
