Charter review committee backs independent internal audit office and oversight panel

The Augusta‑Richmond County Charter Review Committee recommended creating an independent internal audit function in the charter, including guaranteed annual funding and an audit oversight committee to review audit plans and protect the office from political interference.

Clarence Lee Powell, chairman of the finance subcommittee, told the meeting the committee had unanimously adopted recommendations to establish an independent audit office and oversight committee to “help rebuild trust between the government and its citizens.” Powell said the internal auditor would have authority to conduct financial and performance audits of all departments, offices, boards, agencies and programs and must follow government auditing standards.

Powell described the oversight committee as a five‑member body composed of the mayor, the mayor pro tem, the chair of the commission finance committee, and two at‑large residents appointed by the governing body who should have expertise in financial and performance auditing. The internal auditor would prepare an annual audit plan, the oversight body would review it, and the commission would approve the auditor’s proposed budget. When an audit is completed the audited department and the manager would be required to submit a written response and the auditor would follow up to verify actions were taken.

Powell noted the city was undergoing multiple audits and that the FY2024 external audit had not been completed by the statutory June 30 deadline but had received an extension because other audits (recreation and housing/community development) were ongoing; he said the FY2025 audit is due 06/30/2026. “Internal auditing is defined as an independent objective assurance and consulting activity designed to add value to the organization's operations,” Powell said.

Some attendees questioned the oversight committee’s composition and whether elected officials on the panel could compromise independence. Dr. Gayle Kesey of the League of Women Voters asked how the oversight committee could be independent if it includes elected officials; the chair and Powell replied the auditor is a separate department head with protections, that CPAs and auditors are bound by professional standards, and that the audit plan and triggers can direct audits as necessary. Powell said Carl Vinson adapted committee language into legal form but that the concept originated with the committee.

Next steps: the audit provisions are included in the committee's recommendations; the Carl Vinson Institute will produce the legal draft to be posted when available and motions related to the charter will appear on the March 5 docket.