Auditor still up for debate in DeKalb

The county commission has talked about an internal auditor, but done nothing more, for three years. Since August it has debated and postponed action on the call to fill such a post quickly. That's one of the few powers officials have under the current county government structure to create more oversight of daily operations, following the indictment of CEO Burrell Ellis on felony corruption charges.

With no clear movement, though, hiring an internal auditor is stalled until meetings in mid-January.

That’s despite the fact that the expedited hiring of an internal auditor was one of the recent recommendations of a special grand jury.

“As we read the newspapers every single day the necessity for an independent, skilled, third-party internal auditor becomes more and more clear in DeKalb County,” said Commissioner Jeff Rader, who has championed the post for years. “An internal auditor can return real and measurable financial results to the county and to taxpayers.”

An internal auditor, also called a performance auditor, is designed to do more than make sure the county’s books add up. The person evaluates funding but also assesses whether programs are working or if there are structural weaknesses that need to be addressed.

Supporters argue that level of analysis could have revealed the pattern of wrongdoing that Ellis is accused of: steering county contracts to supporters and punishing perceived enemies.

“That’s how businesses work. That’s how the world works. Someone has to keep an eye on things,” said Albert Trujillo, the retiree who served as foreman of the special grand jury. “It’s ridiculous the county has not acted.”

A majority of the commissioners say they want to hire for the job. The 2013 budget had money available to fill the post.

Interim CEO Lee May’s proposed 2014 budget also includes funding – about $130,000 – in the commission’s department spending to hire someone as of April 1.

But neither of two proposals has the four votes needed for action. Rader proposes advertising the job opening. Commissioner Elaine Boyer wants to take bids from firms that would do the work.

Further complicating debate, Boyer and Commissioner Sharon Barnes Sutton have expressed concern about the power an auditor will have, especially when it comes to investigating politicians.

Similar concerns over the threat of political vendettas have also stalled filling every post on the county’s ethics board.

The board will spend most of its time this month focused on finalizing the 2014 budget and advancing its agenda when the state Legislature convenes.

That means the auditor discussion – which has appeared on agendas regularly but often ends up deferred – is likely to continue to be put off indefinitely.

“A delay it may be called, but it’s trying to make sure we have the answers and nuances of what is going on,” said Commissioner Larry Johnson. “It’s a process.”

May has called on the board to “build accountability” by filling the position quickly but has not taken a stance on how the job should be filled.

Atlanta’s auditor recently told commissioners that the structure could be worked out as long as the new auditor had true independence to conduct work.

Leslie Ward has that independence in Atlanta, where she reports to a committee of residents and is partially controlled by City Council. Her appointment lasts for five years – a lag to the local election cycle designed to keep the post from being tied too closely to city politics.

That structure is considered a national model by the Association of Local Government Auditors, the professional group Ward spoke on behalf of in DeKalb.

“There are different examples that will work, as long as you follow standards of independence and competence,” Ward said. “The important thing is to begin the work.”