COLUMBUS CONSOLIDATED GOVERNMENT
COUNCIL MEMORANDUM
TO: Mayor/Councilors DATE: September 8, 2006
FROM: Isaiah Hugley, City Manager SUBJECT: Albright, Fortenberry
& Ninas, LLP
Last Tuesday as part of our discussion regarding personnel, I briefed you on
external auditing service and recent discussions I had with our external
auditor Albright, Fortenberry and Ninas, LLP.
I informed you in an initial conversation a few weeks ago that I had spoken to
the auditor about a more detailed review in Revenue Collections. The auditor
informed me at that time that a more detailed review is not a part of our
contracted scope of work and would require additional cost. I had a follow-up
conversation with our external auditor two weeks ago initiated by our auditor.
In that conversation, I thought I understood that they were willing to expand
the scope of work at no additional cost. I immediately shared that information
with the interim finance director and the mayor. We had a meeting at the
auditor?s request last Friday. I was still under the impression that they
would expand the scope of work at no additional cost. In a follow up letter
received from the auditor recapping the meeting dated September 5, 2006, the
auditor indicated, ?the timetable for performing these additional services and
approximate cost will be agreed upon before we begin said services.?
After receiving the letter from the auditors, I called Mr. John Fortenberry to
discuss. We have concluded that somehow there was miscommunication and there
will be additional cost for the expanded scope of service. We will provide
Albright, Fortenberry and Ninas, LLP additional procedures that we would like
performed in the Revenue Collections Division, which are outside the scope of
engagement to audit the financial statements of the CCG for the fiscal year
ending June 30, 2006. They will provide a quote on the cost of this expanded
scope of service. We will provide you this same information for review. You
may want to add to or make changes to this expanded scope. You may also want
us to go through a competitive process for this expanded scope. We want to
hear from you.
Please let me know if you have questions.
/ih
Attachment:
Albright, Fortenberry & Ninas, LLP letter
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