Gwinnett County established an internal audit department in 1980, as a result of a grand jury recommendation. For 25 years Gwinnett’s internal audit department was active, until 2006 when Jock Connell with the support of Charles Bannister and the other four commissioners eliminated the audit department.    

The experienced and trained audit employees were laid-off or transferred, and the Performance Analysis group was created in its place. The Performance Analysis group’s mission is limited to measuring performance, reporting performance, improving project oversight, and process improvement. The group has no charter to assess compliance with laws and regulations, to investigate possible fraud, or to independently review how taxpayer money is spent. 

The dissolution in 2006 resulted in another grand jury investigation which recommended the re-establishment of the audit department by July 2007. To date, this recommendation has not been acted on by Gwinnett County’s leadership. 

I don’t know about you, but I’m left wondering why after almost six years the audit department has not been re-established? 

Tomorrow part 3 of 3 -  What’s an Audit Department to Do?