We call the special search for the city auditor to the February, excuse me, February 4th, 2026 meeting of the special search for the city auditor to order. Um, the clerk will please call the role. >> Council Daw >> present. >> Council Matt
>> present. Council Hegel >> present. >> Council Piscus >> present. And council >> present. Members present. Announcement of open meeting recordings. We do have the open meeting recording notice on the wall over there. Is anyone here recording >> any?
>> Yes, we can. Uh, give us one second, Dette, if you can. Um, hearing none, we want a recording. Uh, the schedule of um our um agenda here is to conduct scheduled interviews. Um, we have with
us here today. Um, hello Donette. How are you? Can you hear us? >> Yes. >> Yes, you can hear us. Oh, there you are. >> Yeah. Can you hear me? >> We can hear you clearly. Welcome. >> Okay. >> So, just little housekeeping. We have to
call this meeting to order to order as it is a a public meeting. So, that was we're just finishing that portion. Um, we are ready really to start the interview here. I can introduce everyone here. Uh, my name is Alexawitz. I'm the chair of the search committee for the auditor. Uh, co-chair is councelor David
Heath. We have councelor Judy Mack, councelor Brad Hegland, and councelor Elizabeth Kazinskis. >> Hello. >> We are five of the 11 members of the full city council. Our role here is to um make potential recommendation for the auditor to the full council. Um it is
the full council's role to decide and and vote on the election of a new auditor here in the city. Um I do have um kind of an overview to read um about the auditor role. I know you um have inquired about it and don't do know the
position but uh the city auditor is one of the three positions that the city um that is elected by the city council. The other two are the city clerk and the city treasurer/collector. The position works under the direction of the city council president functioning as an independent municipal officer accountable to the council
specifically under the oversight of the finance committee which is a three member uh committee under the fin under the city council. Uh the job does require attendance to periodic after hours meetings to support the city. And while the auditor does work regularly with the mayor and department heads to
address budget questions and financial planning, the role does meet remain distinct in it respons in in its responsibility to provide neutral backbased financial guidance. Um along with this introduction, you should have been provided a copy of the questions
we'll be asking today. Did you receive that? >> Did you hear us? >> I'm not sure. >> Did you receive those questions or can you not hear us? >> Me? >> Yes.
>> Um, no, I did not receive them. >> You can try and send them again. Um I think it would be easier for some of the questions are a little lengthier um and have different multiple bullet points um just a couple of them. So a copy of that may be helpful to have in front of you.
I think it was should have been sent to the >> on your whoever yeah det15gmail.com. >> Yes, >> that is correct. It would have been coming from uh TT Sarafan.
>> Are they being sent right now? >> They're being resent right now. Yes. Uh the clerk just went to her desk to >> Can you guys um can you guys activate the captions for me, please? I can't see it on my end.
We'll have to uh ask the the clerk when she returns about activating the captains. I don't know if there's anyone who's team savvy here. >> I think she activates >> teams. I don't know. Teams is weird.
It's not like use it for work, but I don't know. >> Let us know if you can see it now. >> Yes, I can see it now. Thank you. >> Okay, perfect. We'll just wait for the clerk to return.
See if the questions do get to you. If not, hopefully they'll be there in the captions when they're asked, so you will have them in front of you. Clickler said it was reset. So if you can check it now. >> All right. I think I see it.
>> All right. We'll give you a chance to get it open. Once you're ready, just let us know and we can start with the questions. >> Okay. Um whenever you guys are ready. >> Okay. Uh the first question is why do you want to work as an auditor for this
municipality? >> Well, I've been in accounting for 26 years. Um I specialize in um reconciling the balance sheet and income statement. I've been an auditor with the municipality for cities and counties for
about two three years now. Um I also was an auditor for Medicare and Medcal. Um, I am a member of the GFOA and so I do my training with the with the gas the gas
and the yellow rules um as an auditor with them. I just have a passion for auditing um to exercise my skills in like transparency and accountability and my
expertise in treasury. Thank you. Um then what particular draws you to to gardener if anything? >> Um well I used to live in Massachusetts. I lived in Massachusetts about for three
years. I was living in Lakeville, Massachusett. My husband is born and raised in Massachusetts. So um my aunts and uncles are right down this the city right over in Springfield. So, I thought maybe this would be a good opportunity
since you guys had um an available spot as an auditor. >> Thank you, >> Jette. Can you tell us your professional experience in the following area are areas? Developing and managing a budget and how large was the budget?
Um so my most of my experience with budgeting is with Southeast Alaska Regional Health Consortium basically is budgeting their office in office and management budget on a hospital side um specializing in Hersa USDA
um a lot of other mental health um awards as well such as Jasma N um Wick Um so I was had the opportunity to work with many different types of directors
and hospital directors as well um in being an advisor to their budget. So basically I had separated the operating the the payrolls and
basically audited their budget for travels as well and their other expenditures that you need to be calculated for indirect and direct costs um before submission for cumulative financial reports to the office
management budget in the white house. So basically I was doing reports for socks or war um the reportings on a depending on the award whether it's a monthly or quarterly or annually um I was the
submitter for the budget and so what I did with the budget is also which took the draws out to fund the um the programs as well. So in order for me to budget in my submission to the socks
reporting I had to do >> and in in that um position did you develop policies and provide recommendations of how things could be done better? >> Well with the hospital um there was
already set policies because we had I had work with the general council. Um, so basically my Bible was the federal codes. Um, so that's where I used my
and that's where I follow the rules. So um, basically the only things that ever changed was like capital budgets or any projects. I mean there are fixed variables but those don't change and
operating um accounts don't change as well. So the budget was always the same on those ends. Um as far as like billing operations that might flex a little bit but not too much because you can
forecast it within the next like every quarter. Um revenue collections in terms of the hospital was a little bit flexible as well depending how many patients we had and how many um
I guess what else how many patients um random awards depending on on our um philanthropy department if they were able to get extra grants or Um we have
donors. Donors are people who had passed away um to help the hospital. Those were the only flexibilities that I saw. >> Did you have any role in supervision and utilization of the accounting system
within your work your work um experience >> um with that hospital? I only had one person under me and then um basically I collaborated with all the other departments as well which were um a high
higher level. Um so those who was to be vision under their their their management I was to oversee their part on the accounting and
financial side. Um so I guess on management level as an auditor as a controller in my past yes I have managed um a group but it it takes
a lot of teamwork in other departments as well um because there's other directors there's other division managers that needs cooperations as well and they have their own teams So basically it's a lot of
collaborations in terms of management. >> So the next was reconciliation of accounts and cash balance with other departments. So that's what you have to do at the hospital setting. >> Um in all positions I've held in accounting for the last 26 years um
reconciliation is very important. So when I became a municipality auditor for city of Oxnard in California, um the reasons why they needed an auditor at the time when I came in was
because they were not doing resilation. So when I became a management auditor of the city of Lostarn and clean up their books um for a lot of variances and discrepancies and findings that they had
um in 2019 I came on board in 2000 and 2021 somewhere around there. So, my job was to reconcile all the balance sheets and um income statements and clean up any items that needed to be moved and
cleaned up and any findings that I found that would be needed to be addressed to our CFO or a controller. So um
major project reconation is actually a good experience that I've had and it's um something I'm very good at because especially with Excel and formulas with big items especially in the treasury um
department with the municipality since I was in charge of the pool account which consists of variable bank statements. There were probably 10 bank statements. Um, they had CIPs, we
had the licensing, we had um, what else did we have? We have a golf course, we had um, there were different accounts. There were a lot of different accounts. Um, so
and then basically I reconciled the full account which is the main account which consists of everything that comes in and out of the municipality. >> Do you have experience with u working as an auditor with employee benefits such
as health insurance? >> Yes. Um so basically with health insurance um I guess in claims department with the when I was with Sental Health um Santa Barbara
Regional Health Consort I mean Santa Barbara Regional Health Authority. So, they specialize in medical and Medicare. Um, I was technically doing all their salt tax um stuff, all the 1099s that
came in for the claims department for health benefits and well, I mean, health help claims. Um, but I guess your question is more health benefits like payroll. It's it's more like overseeing
like um like a health the health um insurance trust fund. >> Okay. Um so I think that'd be kind of similar to what the claims department is what I was doing in um central health. Um so basically those were all the
benefits and the claims that um the health funds for for well they didn't actually it was all the United States because um a lot of them I had to deal with nationwide it wasn't only California.
>> Can I ask a follow up to that one? >> Yeah. Um when you worked for City of Oxnard were they selfinsured or fully insured? um fully insured. >> Okay. Do you have any experience with anyone who was self-insured?
>> Um we did have contractors, but they were 1099 employees, I believe. >> Okay. >> I did very work with that in particular. Um as people, I just saw I just oversaw the money that comes in and out and did
the reconcilation for it. >> Okay. I just want to circle back to the beginning of my question. How large is the largest budget you've had to oversee? >> Um I have it show on my resume.
The city of Aard is a revenue of 138 million um in 2021. Um, Southeast Alaska, I had about 115
million in 20123. Um, my latest position was Santa Barbara San Regional Health Authority. They had about 772 million in
2023. Um, and what type of auditing software or systems are you familiar with? Are you experienced? You mentioned Excel. What other programs? >> Um, I am familiar with Tyler Munes. I know that's the um software that you
guys use. I have also worked with Central Square um government open government. Um, what else have I um Oh, of course the DOS green screen at one point.
Um, what else have I um I can pick up? Oracle. Oracle is another. And Lawson. Lawson is another. Um, what else? I think that's the only
thing that would be related to the government. >> Great. Thank you. >> I mean, of course, you know, the other ones would be like QuickBooks and stuff, but other than that, >> great. Thank you. Uh, thanks for joining us. Our next question for you is, could
you describe a particularly complex audit you conducted and how you successfully completed it? number four on the list. >> So, okay, I was trying to figure out which question we were on. Um,
so I think every audit is actually um complicated. So, as long as you know what you're looking for, such as like for travel. Um, I think that's one of the complicated part because that's where
budgeting can be flexible depending on whoever's the making the big decision on the may >> just give a second. Usually yeah fix itself
she can see that transaction she'll know that we our connection's good. social speaking. >> Jay is gone. Correct. >> She's still here. It's not covered. >> Just curious if Jay can come in and see
if the connection works for him and then it's definitely her. She's coming back. She's back. >> Hello. >> I think I lost you guys for a little bit. >> You were, I think, talking about the travel portion of the audit.
>> Okay. Sorry, we do have a fire that's going on in my neighborhood. >> Oh, no. >> Sorry to hear that. So I might be losing internet here due to the due to the buyer. Um so basically most complex um audited I would say was
actually traveling because whoever's um because it's a flexible budget and usually depending on who the travelers are within they're staying within their budget if they are um using and
allocating their expenses correctly. um not using it on like alcohol or um going over what they they were intended for the project um or
for the mission um that's where I would say would be where the most complicated part of the budget because or complicated audits because those are very detailed and most auditors do look um at um travel
structure carefully. >> Thank you. Uh and with that, if you know, how would you go about explaining a complicated financial situation or report to those without a financial background? You know, when you're maybe advising the city council, you know, we're not all, you know, in the finance
industry, how might you help us understand something complex? Um I guess depending on the situation, how complex um the financial situation is if we are in a deficit or if we are
on budget to the municipality. Um so it depends on how if we are um growing a city or we're not. um our outlook of
where we are going and how other um collaborative community outsources that combines or or participates into the city to make
revenue. um for example is I'm actually one of the board of directors publicist for the fence of the camera library and so in terms of how we present in the board as the publicist and how we donate
to the city and how we collaborate um in helping the community um is how I see funded to to help the city. But that's a little
track where that question went. >> It's number four. It's bullet one. >> Yeah. Just if you were you if you had a complex situation or you could think of an example where you've had to explain a complex situation in a budget to those without a financial background.
>> Um try to keep it as simple as possible. Um, basically, um, just tell them where we're at, um, as far as we are financially. Um, be more clear about what we have over spent or what we are
over we are um, not spending in. And I mean most of it I would say is not really that complicated just depending on what you're looking at the income statement if we have
over expended in some areas. Um just notify the the audience where we are in terms of financial and the net net income. >> Thank you. appreciate it. Um, and then
just to, you know, and you've touched upon some of it, but what knowledge do you have of state laws and regulations, maybe Massachusetts in particular? >> Um, with Massachusetts, I would say, um, not
very clear on state laws, but as my ex-husband being an attorney um, in Massachusetts, I mean, he would be my definite resource. Um, but I am very familiar with federal codes. Um, I do know how to read um, federal laws and
state laws because I am a um, an attorney spouse and I had that opportunity to work with my ex-husband as well in terms of how to read like state laws and federal codes.
>> Thank you so much. Hello. How are you? Can you hear me? >> Yes. >> All right. So, we're at uh number six on the list over here. We um How do you stay updated with changes in
auditing standards and regulations? Um well as a member of the GFOA most of it don't changes but there are some changes with the um the legislative analysis office due to you know a conflict with Taiwan at the moment and
how a lot of the state budget with healthcare has changed and um even even warfare right now have changed um in terms of how the budgets are and um in California there was a debate yesterday
in the governor's. Um so they were talking also about how it affects the cities and how it affects the counties as well in terms of um stay in compliance and and
in terms of auditing regulations and stuff. So something that they want to look at also as well as accountability and transparency. So um with my background in auditing with um with my
I guess knowledge in terms of all the continuing education I've had and knowledge of the yellow apples. Um, that's how I stay with with the compliances of auditing standards is
just doing the um doing the continuing education and just educating myself and reading what's actually going on in in our community and our state. >> Awesome. That's great. um cuz we know
that the uh standards and uh regulations they change all the time. So continue education is great. Um how do you ensure compliance with state and local regulations during an audit? >> Um
usually there's trainings for that. Um when I lived in Rhode Island as well, I had the opportunity to work with Jenna. She had um her own governor trainings as well that was open to nonprofits.
So usually a lot of local um some local businesses um that does trainings they they open it to the public. Um, and then you know depending on
your company, like I was working for Child and Family Services in Rhode Island, so they opened it to to us who were staffs and if if
as far as I know like with California for state stuff, we have what's a CMSO This stands for I'm not even sure. We had a California municipality officers
um that only concentrate on the state. So with Massachusetts, I'm not familiar, but I'm sure that would be somewhat guided by um the colleagues there as
well or um who's in charge. >> Thank you. Okay, we're moving to question number eight. What is your experience, if any, with GASB, Governmental Accounting Standards Board and GAP generally
accepted accounting principles? >> You kind of touched on it here and there, but just to formally ask the question. >> Okay. Well, I mean, since I've been doing this for quite a while, it might look just familiar to me and it's um
common sense. in terms of GAP and gas fee as well because it's just uniform wise in terms of how expenditures are being allocated and
spent. Um those are some of the things that we auditors actually look at. Um make sure there's no big discrepancies or changes. Like for example, if there was a utility bill that was $500 and
then it suddenly went up to $1,000, that's a red flag, right? Um or some of the things that you might see like in payroll as well is all of a sudden somebody's salary got increased
by another $2,000. Why did they get a bonus? And those are things that gets questioned. Um especially with um capital improvement projects because with um developers you come up with
random random expenses that is not allocated for or it wasn't in part of the budget and all of a sudden they contractors say hey we need to do this we need to do that and so you have to work with the um civil department or
even the code compliance department and see if they're even part of why there's a big discrepancy. Um, and those are things that we look for in GAP and um, as far as consistency and
and rules that needs to be looked out for like um, things that shouldn't be expended like party. You know, in the government, you're not allowed to have expend parties. Um but you are allowed
to in a company like um a profitable company like and Johnson but within a municipality you're not allowed to. Thank you. Question number nine. What are the most important skills an
excellent auditor should possess in your opinion? >> A good eye. Um concentration. Um those are things that I would an auditor would should possess because
um those are things that we as auditors actually look at um very carefully because um if you don't notice it, you might miss it.
>> Thank you. And question number 10, have you ever been responsible for supervising staff? Describe your experience with the managing and directing the professional and clerical staff. We did kind of talk about this earlier, but if you have any specific examples that you'd like to
give regarding supervising staff. >> Um, guess I can use an example since we already spoke about it. Um, I like to be aware of what my staff is doing sometimes as well. I do like their
independence as well. Um, I I do appreciate the recommendations in terms of efficiency and making our spreadsheets looks nicer and just helping out with um
helping out with just time management as well. Um, so to me just supervising my staff, I'd like to have the independence as well as mine along with the oversight.
>> Thank you. >> Thank you. Um, to our final question number 11, do you have any questions for us here today? >> Um, how big is the accounting department? So the auditing the the auditors department is the auditor and then the
assistant auditor. So there's it would be the the auditor. Yeah. Their assistant >> and the retirement our retirement board admin works under the auditing department as well. >> Do you guys have only two staffs or
three steps? Two. >> Give me two. Yeah, there's two. >> No, two there. There are two. >> So, it's the auditor, it's the assistant auditor. That's it. And then there is the um what did you say?
>> Retirement board administrator. >> Retirement board administrator. So, there's three total, but and that's it for the whole that's under the auditing department. >> Okay. And for this petition, which one of them
is the concentration? >> Can you can you explain more what you're asking? >> Um, since you said there's three, there's the retirement, the assistant auditor, and the regular auditor. Which of these the three would have the
concentration that I'm I'm be concentrating on? So you you would oversee the retirement board admin, but um she does work separate outside of the auditing department. So really it would be you and the assistant auditor that
handled the majority of the work of the department. >> Okay. I guess the other question I have is how does because as an auditor some people actually some of the staffs can look at you um with a
grin on their face and not want to listen sometimes and that could be a challenge. How would you guys describe your team efforts with each other? >> Um I think everyone works very well with the auditing department. Um, I think all the department heads really look to the
auditor for assistance working together. Um, I haven't heard of any conflicts or anything along those lines. Um, you know, personally, I'm I work in the HR department, so I work closely with the auditor to ensure um, you know, just double-checking numbers, making sure,
you know, the pay codes are correct. Um, if I have a budget question, just checking in. And I think a lot of department heads really um rely on the auditor to just be checks and balances for our department to make sure we're um in line.
>> Yeah, that's that's important. >> Barry, >> any other questions? >> Um well, how big is the revenue? um with the city and do you guys have and I
guess net income if you guys have it >> um on the top of your head if not fine >> the overall budget's roughly 90 million >> that's including both the school and the city side though
>> and how many cash accounts do um will be audited? >> That that's a question I don't have an answer for you. Um I can get that answer for you though. Um we can ask we have a independent auditing firm a contract out right now
to fulfill the role and we can ask that question to them. >> Okay. I have one more question from a logistic standpoint. Um my question is if we were to move forward with you and you were the selected candidate, what does that
look like logistically? Where as we are in California, um you know, time frame, obviously you'd be relocating. Um what are your thoughts on that? >> I would probably need three weeks because I would be driving, >> okay,
>> back to Massachusetts. Um, so as far as housing and everything, I can always ask a family member as well or I can just stay with a hotel for the time being and then um transition and start looking for housing.
>> Okay. >> Cuz I'm very familiar with the Washington Logan airport already. Um, do you have any further questions for us? >> Uh, no. >> Okay. Well, just want to thank you for um meeting us with you today. We
appreciate that and um obviously have a few other interviews to conduct um as well, but um we will be in in touch. >> Thank you. >> Okay. Well, thank you for the invitation. It was nice to meet you all. Um if I'm not the chosen one, we probably will
see you all in some GFOA um event or something. >> Okay, listen. Stay safe with those fires. Thank you though. >> Thank you. >> Thank you. >> Bye. >> All right. >> Thank you everyone. I would like to um
this point resess the meeting until our next uh scheduled um schedule interview at 5 5:30. Sounds good. >> Agreed. >> I'd like to call the meeting of the special auditor search committee back to
order. Um we have our interview here in person with Karen Butler. We did just briefly make the introductions um to everyone that is here. um the counselors and the members of the city staff um and that the role of the committee is to
make a recommendation to the um for a vote for the full council. Um do we have copies of the questions? So do you have those already? >> No, I don't. >> Okay. >> So um just want to provide a copy of the questions that we're asking because some of them have multiple parts reference
them in front of you. >> Don't have to repeat them over again. um did want to make a brief introduction about the city auditor role that um we put together. Uh the city auditor is one of the three positions that is elected uh by and reporting to the city council. The other two are actually the city
clerk and the city treasurer/collector. The position works under the direction of the city council president uh functioning as independent municipal officer accountable to the council specifically under the oversight of the finance committee. uh job does require attendance to periodic afterhour
meetings to support the city. And while the auditor works regularly with the mayor and the other departments in the city um it to adjust budget questions and financial planning the role remains uh distinct in its responsibility to provide neutral factbased uh financial guidance. Um questions are prepared and
the same for um each each interview. Um, and I will be kicking off the questions with the first one with why do you want to work as an auditor for the city of Gardner and what draws you to to Gardener in general? >> Well, Gardner, I lived in Gardener for a
while. I'm in Templeton. Um, it looks like, you know, you're giving back to the community. Um, you know, you have a new school that you just put up. Two out of my three grandchildren are there now. I've got one more going in this coming year. um you know all the apartments
that were refurbished on uh I always say Main Street. I know it's not Main Street, but and then you know the parks that are on either side and um you know the utilities that were done. So it looks like you're giving
back to the community and you know for public service that that's great. And then um as far as working for a municipality, I like the technical aspects of
auditing. I'm very technical. I can, you know, I use SQL. I can dive into data. I can, you know, manipulate it and figure out, you know, duplicate payments and just, you know, where the risks are and
um, you know, being able to improve um, internal controls and processes. >> Okay. And part of that question as well is your understanding of the role specifically of a municipal auditor. Um, what's your knowledge of that? Um I know you report to the council which would be
the legislative and then the mayor which would be the executive. here. You know, you have to have transparency, nonbias, um independent. Um you also have to
provide provide um uh independent um objective financials. And then for the council, you'd be reporting audit findings,
updates, and then financial analysis. And then working with the mayor, you would be providing um you know, the operation uh the um needs of the operation of the city and budget
priorities. >> Thank you, Council Me. >> Thank you. Um tell us about your professional experience in the following areas and there's a list of budgeted ones and you can do them as you like. Um developing and managing a budget, how
large of a budget have you managed? Developing financial policies and providing recommendations, supervision and utilization of accounting systems. We will start with those. Okay. So developing and managing a bud budget for the last 20 years I've
been working on budgets. Most of them are top down. Um the public companies tend to do it um departmentally and then work on sales after. Um but are you talking gross revenue as far as
>> what's the largest budget? >> Uh 50 thou uh 50 million. >> And have you developed financial policies and provided recommendations in the positions you've held? Yes, I have. um especially during audits
um finding having an audit finding um at Pexco my last employment which was for you know over 10 years we didn't have a quality manager so we were looking for
volunteers and I would volunteer finance for internal auditor and lead auditor and quality manager and I led the audits for seven years there and we would do our own internal
audits. um we would get a an agenda from the NQA which is our ISO um board standards and um so we would make sure that we audited those areas and then along you know with a couple
others and we had a major finding. Um I actually did um ISO is huge on uh training HR records for training and we found um I found I pulled a sample we
had about 140 employees and I took a sample of like 14 I did 10% and uh the the record show sorry I just got over bronchitis >> water. Oh, okay. Thank you. Um, so the,
um, sorry, I lost my train up. So, I found that records before you even step foot on the floor, you need to sign the employee handbook, sign the safety
absolutes, you have to sign the um, PPE policy, and there's like five or six things. and some of them were checked off that they did it, but there was no signatures. The person who did the training didn't sign it. Um and then we
also have um job descriptions for each um job and there was again it needed to be dated signed off by the employee and for the manager who signed them off and we were missing we had I think five HR
people in 10 years. We had a huge turnover in that department and things were just getting missed. So that was a major. So we had to go through you know every single employee file for training and update everything. And then we also
had um some instances where people were bypassing the system. So, our engineers would go out and tell shipping, mail these samples to the customer, and then, you know, a couple
days later, we uh a sales order comes up as past due. And it's like, what happened? And they're like, "Oh, no, that shipped." Well, was there a production order for it? Yeah. Production order wasn't received.
inventory wasn't relieved and shipping shipped it without packing slip. So now we've shipped items that we didn't recognize the revenue nor the costs. So you know obviously financial impact
to that and then you know as far as catching it on time. Um so we put other um policies in place so they wouldn't be you know shipping could not ship anything without a signature from either
operations or finance. >> So that kind of covers the next point of supervision and utilization of an accounting system. So you did look at the policy to make sure things were done in a sufficient >> manner. Okay. Reconciliation of accounts, cash balance with other departments.
>> Yes, I did all the bank accounts when I worked at I mean obviously different positions but at simplex Cornell we they were all um zero balance accounts. So we had like seven of them. We had two different AP accounts. We had two different payroll accounts, one for
cash, one for checks. We had AR, we had lockbox, checks and wires. Everything was separate. And when I would work there, it was both Simplex and Grenell. So there was two of everything as well.
>> So and I used to reconcile all of those. um my variance would be under $1,000 and you're probably talking, you know, 250 million going going through all the
uh banks. Do have you had experience working with the employee benefits uh such as you know overseeing health insurance? Um the auditor here in the city works uh with the retirement department retirement board.
>> Mhm. Um I've had I mean I've audited benefits before. Um again at Simplex Grenell we had um we had a medical audit
>> for medical insurance and dental and you know people had significant others. you know, this was 20some years ago. So, they would have significant others on their insurance and, you know, people that were paying child support, you
know, we needed to go back and, you know, get copies of marriage licenses, get copies of divorce decrees to see if they were supposed to pay. And there was um huge um findings in that.
I have done a pension audit. Um when I was at Cassella waste one of the things here the auditor oversees the um the health trust fund you have to see claims versus what's the
balances and that's >> that's one of the rules. >> Okay. What a auditing systems um or software systems are you familiar with? >> Are you experienc experience with computer programs at this position? Um
the city uses Munice um and there's Excel that is used >> I um I'd say almost expert user in Excel. I use Excel all the time again and I use SQL to run queries and pull data. I mean
I've used D365 if spawn as 400 visual breakpoints JD Edwards. I've done probably seven different imple system implementations. So I'm very good with systems. I'm able to maneuver and get the process of how
transactions flow through the system and you know again be able to identify risks and um come up with stricter policies. >> Do you have any experience with Munice or any government auditing software? I
I worked at CHC, which is nonprofit, and they had I'm trying to think of I can't even remember what system they had, but I know like for
um like capital expenditures and that you had to have four sealed um closed bids and you know, it had to be dates. date and timestamp and I know there's a lot of legalities of that. So
I do um I'm aware of some of it. I haven't used it but Excel. Yes. Thank you. >> Uh so coming up next, can you describe and you've got to I think one that really did with HR sort of issues as well, but a financial audit you
conducted and how you successfully completed it. >> Um yes. So, as far as a financial audit, we did um I always I was controller of two different facilities at Pepsco and I
was a point of contact for the audit. So, I'd make sure, you know, getting screen prints and um making sure everything was was correct. Um
we did have an instance where at year end when we were going through our um physical inventory I found that there was actually uh part
number that we sell it in 100,000 ft and somehow somebody did something in the system and put it as one foot. So the price times 1 versus $100,000 it was like $650,000
that our inventory was inflated. So that was a note on financial. >> Thank you for that. Okay. >> But you know I have my little quirks and everything what I do. um you know
payroll we we have our time system and then we have our payroll system and I'm always you know every every month end couple days before month end I go through and you know run the um census
get their pay rates make sure that the pay rates are the same in both systems make sure um shift differential is up there and so I do a lot of you know pivots vookups and everything to make sure that everything tick and ties and
then you know finding people that didn't have any um PTO time because they forgot to put it in the system and that was kept in the time system not in the HR system. So just finding stuff like that I was like the double check for that.
Um, and then you know I do that and then same thing with all the acred accounts. I'd actually go in get the actual acrruel amounts. You know people leave, you pay them out. You don't adjust the approvals for new people coming in to replace them. So um that those were done
like once a quarter. So, I'd literally get the outstanding balances for everybody and make sure that um you know what we had on the books. Um our policy was we had to have a year's um PTO time on the books. So, I'd always make sure
that I would adjust the standard entries for the approvals to make sure that we were covered so you didn't have a$100 $200,000 swing at, you know, the last month of the year. So, I had like a little nuances then.
>> That's good. >> Thank you. And if you um have you had any situations where you've had to take sort of a complex financial situation and report it to people without a financial background to help walk them through it? >> Yes. >> And could you maybe talk about an example if you have one or >> um
well the um but most of those are but normally what I what I'll do just a higher level I'll you know make sure that um all the make sure that you know I'm
using simple language give an overview of the issue or you know what what you're trying to present use simple language and then um let's see I lost my train of thought I'm
sorry um >> so it's number four bullet two is the a complicated financial situation. Um um and then um so I would start with the big picture, use simple language, and
then break things down to relatable items like maybe a a bank statement or a home budget. Um, I wouldn't I'd make sure I had visuals and you know data at a higher level. I wouldn't go into the
technical data and how it was um reviewed and you know what the findings were and then also you know clear communication make sure they understand do you have any questions and have actionable items.
>> Thank you so much. Um, and in your experience too, do you have any working knowledge of sort of state laws and regulations when it pertains to auditing >> state? I do not. >> Thank you. >> No worries. Thank you.
>> Good answer. >> All right. Um, this is kind of going to back up the question that he said, but not necessarily in the state side, but how do you stay updated with changes in auditing standards and regulations?
Well, for I mean I you know I researched some of the stuff and as far as the regulations um you have your um DLS updates, you have your Fazby publications,
you have workshops, networks, newsletters. Um so there's many ways where you can get the information and then um inspector general um which would be the 30B which would be your
procurement. >> Awesome. So when you say workshops you mean like the ongoing learning things such like that right there. Right. And how do you ensure in compliance with state and local regulations during an audit?
safe and logo. >> I mean, I obviously have uh updated copying. Um we do get like publications in when I was doing payroll and that you always get the newsletters in and make sure
that you um go through them, read the summary, see what your process is currently, and make sure that you make any changes. And then I would go um and inform the employees who it affects and I would have them sign off on any
changes or any updates to the policies that they're using. >> Thank you. >> Okay. Number eight. What is your experience if any with Gatsby and GAP? >> Gap. I know. Yeah,
>> I know um you know I know some of the regulation I know you guys have like chapter 44 which is your financial statements. You have chapter um 39 which is I mean 30B which is the
procurement. You have chapter 149 30 and 39M which is all your capital expenditures. That's a little more involved. And then you have the DLS and gas. Um Gaspo you have uh 34 which
is financial statements. 54 is um funding and 68 I know is pensions. I have reviewed a lot of them. I mean, you know, their
auditing is, you know, a little different, but you know, it's all the same. >> Okay, thank you. Number nine. What are the most important skills an excellent auditor should possess?
>> Um, independence, nonbias. Um you're able to identify um gaps, segregation of duties, um risk assessments,
data analysis, um professional skepticism, um ERP knowledge and um clear communication, report writing,
and being able to um present audit findings in a clear manner. >> Thank you. And number 10, have you ever been responsible for supervising staff? Describe your experience with managing
and directing professional and clerical staff. And just to kind of give you a little bit of info on this, the auditing um office auditing department here is the auditor is the assistant auditor and then there's um another like there's another branch under that umbrella.
Amanda, I'm sorry. What is it again? >> It's the um retirement board administrator. >> The retirement board administrator because there's the board there for retirement benefits and things. So that's that's the department. Um just to give you a point of reference as to where that's coming from. um simplex
granola. I was the AP manager for like two and a half years. We I had 23 employees underneath me. Um that was also when Sarbain Oxley first came out which was in 2002 and I mean we had people that could enter vendors,
process invoices and we had one person that could actually cut checks as well. So um so that was interesting. But I did help set up socks and that. But there was 23 people. So you know just identifying the person's strengths and
you know work with them and you know divvied up the work. You know we had people that could um just enter new suppliers. We had two people that could just cut checks and then all the others
were different invoices >> um that they would process. Okay. And is there anything more in your more recent experience that you have overseeing any staff? >> Yes. Um at Pexco I I oversaw
um customer service, purchasing and the schedulers. >> Thank you. >> Thank you. Um last question we have here is do you have any questions for us? Yeah.
Um what are the top priorities for the position um within the like the first year? >> I would think I think the first immediate thing was going to be familiarizing yourself with the the the city budget and the you know the needs
of the city. Um >> all the departments within city hall that you will interact with. uh especially the chief procurement officer um director, your assistant auditor who has been here for a while who will have invaluable experience and knowledge to
share um the city treasurer. So it's just you know to me it's acclimating yourself and finding and then and you know and then doing a deep dive um because the person's going to come in at the middle of the budget season. Yeah. But then doing a deep dive to say, you
know, to look at the city and see, you know, you know, what things we could do better, you know, and um and just to continue to enhance communication with the city council, the mayor, and um and do, you know,
do the the correct job of auditing so that everyone feels comfortable of our financial. >> Now, do is there an audit schedule that you audit certain areas? I know you'd audit, you know, your procurement, your payroll, your grants, um patch,
>> it it's it's it's ongoing, I guess, is the answer I would give is it's just constant. Um, >> you know, particularly pertaining to the budget, it's it's >> it's a full year, you know. Yeah. >> Um so as council Mack said coming into
like pretty much at the you know the middle of the budget season not for the council necessarily but um it's it's an ongoing situation like you're just you you you man it being the auditor being the person and then having the assistant
auditor. That's it. you are for every account, every department, everything that comes in and out. Like you have so you have all of those um different areas that you're responsible for and like you're it. And so I think also in that first year to kind of go back to your
other question too um I would say when in terms of getting yourself um acclimated with the job it's really going to be also because you are under the oversight of the council and the council president and then also kind of just navigating what that's like between
us and then all the departments the executive branch everything really understanding what those checks and balances are because it is it is a public position Right. >> So, every record, everything is public. Um, and and you know, those checks and balances are really important, but
you're in terms of a schedule, it's I I couldn't speak to the specifics of it, but I would say it is it is just it is constant. If someone asks you for something in that moment, you have to be able to provide up to the date, minute, and hour of, >> you know, whatever that department or
that account or whatever that is. So, um, you just kind of managing that with your assistant auditor and making sure they understand their role or, you know, keeping them up to speed on what you need from them as to way it's going to run, like really establishing it, I would think would be part of it. Um, but I mean, we can even provide you if there
was some type of schedule. I'm just not sure. >> Yeah. >> Specifically within the department what that would be. >> Um, but it is like it's >> Yeah, you don't have a department and a st like a staff whereas you would like at like a credit union or something. It's not like that. That's you're it.
>> Yeah. >> Yep. Oh, I understand that. >> And there's the overarching very correct answer. I know the overarching I know there's a higher level schedule for some tasks that have to be done throughout the year such as getting ready for the um certifying free
cash money that wasn't used during the that was budgeted for but that was unexpended during the year. That has to get sent to the state for certification. So that generally happens in the fall late summer. that process begins. There are a few process like that, but to
council's point, there is the ongoing um always there's not a specific department that gets audited per se, you know, at a certain time. >> Right. Okay. All right. Um as far as like access to staff and
systems and everything, what kind of access did this city auditor have? pretty much everything. >> Yeah. >> Yeah. There was would be access to I don't know were there were there specifics of like type of information access? >> Well, like you know like some of my
little quirky nuances in that you know was the payroll as far as taking do you have a time clock system? >> That's a loaded question. Yeah. um each I don't want to say each department
there are a lot of departments buildings so for example the library tracks their payroll separately than the way the DPW does than the way city hall does and the way the school does PD has their separate system so there are a lot of different there there's some
inconsistencies across the board with how payroll is tracked >> now is payroll done in Munice. >> Yes. >> Okay. So, the actual payroll is done, but the time system Yeah.
>> So, there's no uniform system, >> which is something that could could be a you know, something a new auditor would want maybe want to consider if that's if that's what you you know, you want to see more um >> you know, things done in a consist. >> So, you would have access to each
individual system. Okay. >> All right. That's interesting. >> Y Okay, good question. >> Any other questions? >> Um, what are you looking for in an auditor? City auditor.
>> I mean, my I think someone who has an attent as you said, you know, attention to detail, but um the independence is going to be a big thing. Yeah. Um I think for um for most of the counselors um that you know we need someone who's
going to give us um a true picture of what's going on in the finances which is I think what everyone would want. This is my input there. I I would say u you know the new auditor to work collaboratively with the
department heads but not to be um intimidated by them and create the position to be your own as you feel comfortable doing it. Um, I'm not one to, you know, change is is not a dirty word. You know, if things need to change
to make people, you know, more accountable or make the city uh finances more accountable, but to um, you know, to be willing to come up with new ideas of how things could run more efficiently. Just because it's been done that way for 20 years doesn't mean it has to stay there, right?
>> And everything. And um you know change is always very difficult for people but our our role as the legislature is to make sure the city runs it efficiently in a very um fiscal um responsible manner. Yeah. And that reminds me of um
when I worked at Pep um at Pexes. We were I was probably there 4 months and I went out on the floor and I was just watching the packers and the operators and um we have fence slots and they wrap what packing tape the end and I'm
counting this you know one person doing about 10 the other one's going around and around and around. He's talking to the person next to him and around and around and around and um the supervisor came up to me and said what are you doing? I said just looking. I said just curious. I know it's not an inventory
item, but how many times I supposed to go around the the bags of fence? He says three to five times. I said three to five times. Watch Josh 27 28 times. So I had a meeting with the engineers
and production. I was like, why can't we we use a heat sealing machine on another line? I'm like, why can't we buy heat sealing machines? We s we saved over we spent $200 on each one or $300 I think. So we spent $1,500 because we have five
fence lines and we saved over $100,000 in packing tape. >> Just you know something simple like that. So you just got to know where your risks are and how to um correct them.
And >> I think I would say to answer your question too is just um the independence piece of it cuz you're in we're dependent on your independence and I feel like that's kind of how a lot of the departments is is you have the ability to do that. And then with the
question that we had about um about how you would explain a complex financial situation to like to people who weren't financial people. um just because we work um particularly from the city council side when there's presentations and things at our meetings, those are
publicly broadcasted meetings. Okay. >> And those are meetings that you know we would refer constituents to if they had questions about budget items or particular financial items that um maybe the auditor would have been there to comment on and really provide the facts and the figures and the the answers to
the wise and the hows as to how those numbers got there. And so while speaking to the council whereas we're not necessarily have financial backgrounds or or whatever elected official may not >> um we're accountable to the public that we represent and so that
>> you help us stay accountable to them. So we are dependent on it in that way but also >> it has to be clear if if it's not clear to us we can't say it's going to be clear to the general public. So people can't necessarily understand how we understood it if they don't understand
it. And so that type of presentation and with the things that you had touched upon as well. That's that's really important. Um just being, you know, keeping it clear to just know that you just you're speaking to a broad, you know, population. Um the information though has to be complete and it's still
important. Um but it doesn't have to be um complicated or something that only a particular population can understand. Exactly. You know, pie charts or graphs, something simple. You know, this is where we are. This is um this is where
we were supposed to be and what made that >> grow or shrink, whatever. And just, you know, at a high level and um I believe in like I said, charts and you know, not the technical stuff and make sure you know, hey, you have any questions? Do
you understand? and um >> because the decisions and I'm sure it sounds like you're used to this in a lot of your um work, but the decisions that >> people make or um opinions that they might have are based off of a lot of the financial information. And you know, we're a big the council's a big
oversight of that. Um so, not to say people can't understand it, just saying like if being as straightforward as possible and that is really important. I would want someone who um would, you know, respond within a reasonable amount of time, whether it was to us or a constituent or whoever um with that information so that it was clear and
understood. I think that's an important piece of it. >> I mean, transparency is a big thing with me. Um I I worked at UMass level and I was there for a little over two years
but I couldn't the um we went on this conference and you when you have a expense report you were supposed to put the agenda of the training in there. So you got paid for I mean you um got
breakfast, lunch and dinner. They even had orurves and open bar um beer and wine and it was my first time going and four people, there was four of us that went and they came up to me afterwards and said, you
know, hey, don't forget when you do your expense report, don't put the agenda for the conference and you use $10, $15, and $25 for dinner because that was the max
you could use for without a receipt. So now they're telling us to do this. Well, that was two that was the conference was 4 days. So you're there for 4 days. You're getting an extra $200. So you're getting paid to go there. And I'm like,
yeah, no, that doesn't seem right to me, you know, but just things like that. Um, if it was 80°, if it was higher than 80° in the building, you could go home for the day. I don't know if that's a
municipal thing or just them, but with the unions and that, it was like 78. One of them took a heater, put it underneath the thermostat, >> and said, "Okay, it's 80°. Let's go."
I'm like, I I don't believe in I believe in transparency. No surprises. Um, you know, we had a line that broke. It was our win line. We had $250,000 on that line that we were supposed to
produce and ship that month. We didn't have a motor. The motor was going to take two to three weeks. And then the um electrician has to wire it up. We're down 400,000. I mean, we're down for four weeks. So now I'm calling up the CFO and the director of finance. Hey,
this is what's going on. We've got, you know, 250,000 that we're not going to make budget on. We're trying to see what we can bring in if we have to bring in, you know, material or something else for a higher value um order, customer order
to help, you know, eliminate that gap. So I just believe in transparency, right? I don't um I don't like that. >> Thank you.
>> Any other questions for us? >> Um do you have any concerns or questions about my qualifications? Things something I can elaborate on or something you didn't think I answered? Well,
>> I don't think so. I think I was a little >> because otherwise I don't think you'd be here. >> I was a little nervous speaking in front of everybody intimidating. >> It's different than a typical uh interview >> right different.
>> I'll meet what five or six people but it's always one-on-one and you kind of sit back, relax, not being recorded. >> It is public public is different on the hot side here. But it's it's great practice for for the role of you know
meeting with the entire council which is 11. >> Yeah. You know >> I mean I you know we have our town hall meetings we that's what we call them or you know and I'm the one that gets up and does the financials and goes over
some of our kips and stuff. So I'm not >> I'm used to that but just for interview process a little different. >> Yeah. Can I I can ask you my last follow-up question. If you were to be offered the position, what does your time frame look
like? Do you need to give a notice? Um, logistically, what is what does that look like? >> Two weeks. >> Okay. >> Then being in my position, I think they probably um, you know, we'll pay you your two weeks and
>> I have a lot of access and everything. So, >> true. Okay. >> I'm sure that's what they'll do. >> Okay. Thank you. Appreciate you coming out and um we will be in touch. >> All right. What are the next steps? >> Um we have some more interviews and then
uh this committee's um got to come up with a recommendation of some kind to give the full council um after the interviews are done. Um and then at that point the council will have to make a decision as well. Um the full council needs to vote on the election of the new city auditor.
>> Okay. So those are our next steps. But yeah, we have more reviews to conduct. We will let you know. >> All right. Do you know what the time frame is? We should >> two weeks, one week. >> Um I think we're hoping to have a recommendation at the council
>> soon. So within the next week, I think we'd have an idea. I think so. >> Our next council meeting is um a week from Monday. So, and that would ideally be when we >> give the recommendation. So, that's why we want to meet, but it depends how the
interviews go. And so, >> okay, >> I think that's a good that's a set time frame. We have to follow those meetings. It's by city charter. Like, we can't meet outside that. So, um >> we can, but our official meeting would be >> on what the what um
is talking about. >> I think it's the 16th. >> I'm looking over there. Yeah, they saw like I can read the council meets first third Mondays of the month. >> Oh, okay. >> Yeah. >> All right. >> So, it would be
>> it would be then at the at the earliest would be a vote of any kind, but >> but we still have to deliberate. >> We have to deliberate here too. Um our hope is to do something within by next week sometime um with the interviews. >> Okay. >> Okay. >> Well, thank you very much.
Nice to meet you. That ends our agenda. >> A motion to adjurnn. So moved >> by councelor Gazinskus, second by councelor he to adjurnn the meeting. All those in favor say I. >> Those opposed. >> Motion carries. Meeting stands adjourned. Thank you everyone. >> Thank you.
I'll take the pen just in case