Audit committee accepts capital projects audit, flags staffing and process gaps

The Clarke County Audit Committee voted on Feb. 5, 2026 to recommend acceptance of the periodic audit of the capital projects department, a staff report that identified five findings and offered multiple recommendations to address staffing, controls and process design. Chair opened the meeting at 10:37 a.m. and staff presented the audit for committee consideration.

The audit, presented by staff, emphasized that the newly formed in-house department (established out of the manager's office in FY25) handles a very large portfolio—auditors noted roughly 209 projects and subprojects under the team's oversight. "Like all periodic audits, we have the performance, compliance, financial review, and internal controls," one presenter summarized, adding that the review produced "five findings and recommendations all of which the department of management either agreed or partially agreed with." The report highlighted that the in-house team currently consists of a director, an accountant and an administrative program specialist; auditors and commissioners underscored that those roles do not match the workload demands described in the report.

Commissioners pressed staff on how SPLAST and TPLAST factors into the workload. Staff told the committee those referenda-driven programs are uncommon and that Clarke County runs both programs concurrently from the same department, which adds complexity. Commissioners also raised quorum and volunteer-participation issues for the many user groups that feed into project selection; staff said canceled meetings and in-meeting quorum failures complicate how meeting counts are reported and recommended improved tracking.

The audit recommended beefing up in-house project-management capacity, integrating accounting work with the finance department to build redundancy and career paths, and revising delivery processes so projects move faster while preserving technical quality. Staff described a transition vision in which project managers would be county employees while contracted partners perform design work.

Carol moved that the committee recommend acceptance of the capital projects department audit and committee report; Dr. Higgins seconded. The motion was approved on a voice vote with no opposition recorded in the transcript. Staff said the audit and its recommendations will be folded into upcoming budget discussions because implementation could require additional resources.

Why it matters: the capital program represents major dollars and affects ongoing operating costs; commissioners said pairing capital approvals with anticipated operating impacts would give elected officials a clearer, holistic view of long-term fiscal obligations. The committee directed staff to return in March with the draft FY27 work plan that will include next steps for implementing audit recommendations and any resource requests.