Audit needed to prevent possible problems
At a Century Town Council special meeting Tuesday night, the audit selection committee reviewed submissions to the request for proposals for auditing services and approved HCT Certified Public Accountants and Consultants, LLC, in the council meeting that followed.
The audit selection committee consists of Councilwoman Sandra McMurray Jackson, Century resident Michelle Pace, Councilwoman Dynette Lewis, Council Member Henry Cunningham, Councilwoman Shelisa McCall, Councilwoman Alicia Johnson and Mayor Luis Gomez. Johnson was not present at the meeting.
Interim Town Manager Howard Brown said the town posted a Request For Proposals (RFPs) on DemandStar, a website for companies that perform professional services of various kinds for municipalities, and had no submissions. Brown reached out to two firms, Mauldin and Jenkins and HCT. Each submitted proposals to provide annual auditing and related services to the town. Mauldin and Jenkins fee is $58,700 for FY2023 and $61,000 for FY2024. HCT’s fee is $34,843 per year for FY2023, FY 2024 and FY 2025.
Brown said the accounting firm Warren Averett, the company that has performed the town’s last three years of audits, declined a contract renewal when its contract expired September 2023.
Mayor Gomez expressed concerns that it is vital to get the town’s audit started as soon as possible.
“We are going to get penalized by our past record,” said Gomez. “If we can get an auditor in here for a nice price, that’s going to do us a nice price, that’s something else to consider, price and service.”
Brown said the town needed a company that’s experienced and one that is familiar with north Florida.
Councilman Cunningham asked why the town’s audit is late. Councilwoman McCall said it was because the town did not respond to the previous auditing company’s findings.
Brown stated that audits had repeat findings, but the town did not take actions to address the findings.
“If these findings repeat themselves three times, they have to be reported to the Joint Legislative Action Committee (JLAC),” said Brown. “Then they can take action against the town by withholding gas taxes and other taxes and there are other tools they can use. If we can retain the services of one of these companies, we can go ahead and complete the Fiscal Year 2023 audit. That’s what imminent right now.”
Council members expressed concern about pricing and experience. It was determined that HTC costs less but had more experience, while Mauldin and Jenkins had more experience but cost almost twice what HTC charged.
Roderick Harvey with HTC was on the phone and directed council members who wanted to further research regarding HTC’s experience to its website. Council members explored the website and asked for results from previous audits. There was discussion about the company’s previous audit reports in two Florida cities, Lauderhill and Palatka. The website included their most recent audit report in 2022. Harvey said they have not posted the FY 2023 report yet.
After more discussion and research of the website, the council was satisfied to cast a vote in the council meeting that followed.
During the council meeting that followed, Councilwoman McCall made a motion to approve HCT as the town’s auditor, which was seconded by Councilwoman Jackson. The motion carried unanimously.
