Charter review panel proposes independent internal audit office and five-member oversight committee
February 20, 2026 | Augusta City, Richmond County, Georgia
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The Augusta Charter Review Committee proposed adding an independent internal audit function to the consolidated charter and establishing a five-member audit oversight committee to ensure audits are objective and free from political interference.
Clarence Lee Powell, chair of the finance subcommittee, said the internal auditor would follow government auditing standards, prepare an annual audit plan, and have authority to examine financial and performance issues across all departments, offices and agencies. "The full committee adopted our recommendations, which included guaranteeing annual funding for the internal audit department and establishing an audit oversight committee," Powell said.
Under the committee’s draft, the audit oversight committee would include the mayor, the mayor pro tem, the chair of the commission finance committee and two at-large residents with expertise in finance or performance auditing; the internal auditor would be appointed by a majority vote of the commission and required to hold professional credentials (for example, certified internal auditor or CPA) and at least five years’ experience in government auditing, evaluation or analysis.
Powell said audit reports would be forwarded to audited departments and the manager, require written departmental responses and be shared with the audit oversight committee, the commission and the public. The internal auditor would also follow up to verify corrective actions. The committee framed the audits as a tool to identify waste, fraud or inefficiency and to improve transparency and public trust.
Powell noted routine state-required financial audits are conducted by outside accounting firms and reminded the audience the fiscal 2024 state audit had not been completed at the time of the hearing and that the fiscal 2025 audit is due to the state auditors on 2026-06-30.
The committee recommended the provisions as part of the charter drafts to ensure independence and continuity in oversight.
Clarence Lee Powell, chair of the finance subcommittee, said the internal auditor would follow government auditing standards, prepare an annual audit plan, and have authority to examine financial and performance issues across all departments, offices and agencies. "The full committee adopted our recommendations, which included guaranteeing annual funding for the internal audit department and establishing an audit oversight committee," Powell said.
Under the committee’s draft, the audit oversight committee would include the mayor, the mayor pro tem, the chair of the commission finance committee and two at-large residents with expertise in finance or performance auditing; the internal auditor would be appointed by a majority vote of the commission and required to hold professional credentials (for example, certified internal auditor or CPA) and at least five years’ experience in government auditing, evaluation or analysis.
Powell said audit reports would be forwarded to audited departments and the manager, require written departmental responses and be shared with the audit oversight committee, the commission and the public. The internal auditor would also follow up to verify corrective actions. The committee framed the audits as a tool to identify waste, fraud or inefficiency and to improve transparency and public trust.
Powell noted routine state-required financial audits are conducted by outside accounting firms and reminded the audience the fiscal 2024 state audit had not been completed at the time of the hearing and that the fiscal 2025 audit is due to the state auditors on 2026-06-30.
The committee recommended the provisions as part of the charter drafts to ensure independence and continuity in oversight.
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