Audit committee approves FY27 work plan, selects Option A

The Clarke County Audit Committee voted March 5 to adopt Option A for its FY27 work plan, setting audits of the clerk of commission, municipal court and central services, and keeping two scheduled follow-ups for transit and capital projects.

Dr. Higgins moved to approve Option A and Mr. Carl Blunt seconded. The motion passed with one recorded opposition. Committee members had previously discussed whether to prioritize smaller, more frequent audits (Option A) or fewer, larger audits (Option B).

Staff said Option A reflects recent turnover in the clerk and municipal court offices and provides an opportunity to review transitions and financial controls. "Option A was proposed to have three audits next year," Gavin said while outlining the slate. Committee members noted that municipal court and clerk offices had historical issues such as separation-of-duties weaknesses and said auditing after personnel changes can be valuable.

Supporters argued Option A will allow the audit office to address discrete areas where problems surface after turnover; others said larger audits could be more efficient for departments that act as umbrella organizations. The committee directed staff to correct a wording error in the assessment matrix before forwarding the plan to the mayor and commission.

The committee will present the approved work plan to the mayor and commission and proceed with scheduling and scoping for the identified audits.