[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6187987,"mediaKeyId","5064158-82d7261e549e944702ab769c184c859f","parentId",5064158,"title","Audit committee to review request for property‑assessor reappraisal audit; committee defers pending review of state audits","audioSeconds",1825,"startMs",394000,"endMs",2219000,"viewUrl","/Search/View?dp=1&key=5064158-82d7261e549e944702ab769c184c859f&start=394&end=2219","thumbnailUrl","https://assets.pipeline.soar.com/5064158-82d7261e549e944702ab769c184c859f/thumbnail_394000.jpg","articleUrl","/articles/6187987/Tennessee/Audit-committee-to-review-request-for-propertyassessor-reappraisal-audit-committee-defers-pending-review-of-state-audits","mediaUrl","https://secure.pipeline.soar.com/6187987-547279f06eee3509e663ee465c1b867b/orig.mp4?Expires=1773574024&Signature=Kg32e7RqWc8ncrL4PPDzKoyByeDe2YiIMhx1~OcaU-gd7HsCtCntGnzyjoagQmCoiRRD3fZIPlxtWg~W0UhY53CunSC1QGzt3wzGsKDubs7eDtzKlv9SdBI-wbJ4gluKbuUtP9~36N4LTWGyfOOx5OfoF71cJIZa0XrlryJACuDKwy2ZcIe-tMq~ageuIITXw5NGGf18zvJkYuMlYGgMNrhXF5anSOlxzWfWjN2iRx0sNjT7O~rqw4GelNF4XNzpIx2irvFDfYitYqGewFlQXK4GKA5kFJudCUO4oGIbjf3-tY7YN-XR1bbduyy-z0DhtflEM2rPGIYljLyRF0m5gA__&Key-Pair-Id=KUT5TJCACFTXG","author","City of Nashville, TN","date","2025-06-25T10:10:23Z","article","The Metro Audit Committee discussed an anonymous request to audit the property assessor’s office reappraisal process and agreed to gather more information from existing state reviews before deciding whether to add a third‑party reappraisal audit to the annual plan.

Lauren Riley, Metro auditor, said the auditor’s office received a request focused on concerns about the reappraisal process. “We looked back at the old audits that we have done. Our most recent audit of the assessor’s office was in 2017,” Riley said, and added that a specialist consultant would likely be needed if the committee adds a technical reappraisal audit to the plan.

The assessor, identified in committee discussion as Assessor Wilhoite, addressed the committee and said the assessor’s office routinely provides data and undergoes reviews by state agencies. Wilhoite said the state Comptroller’s Division of Property Assessment conducts quarterly reviews and that the office recently “passed our audit with flying colors.” Wilhoite also said the office conducts extensive public outreach — “426 outreach presentations since 2016,” she said — and asked for notice of alleged concerns so the office can respond.

Committee members and Finance Director Reid recommended first reviewing state materials already in the public domain — including the division of property assessment’s reviews — and, if helpful, inviting a state representative to explain how the state review works. Several committee members expressed that they did not want to duplicate the state’s work and preferred to understand what the comptroller has already reviewed.

After discussion, a committee member moved to defer a decision while staff gather the state audits, any relevant materials, and clarification of the requester’s concerns; another member seconded. The committee approved the motion by voice vote. The auditors said they will assemble the materials and may call a special meeting in a few weeks to consider the matter sooner than the next regular meeting.

Why it matters: Reappraisals affect property valuations and tax bills across Davidson County; committee members said an independent audit could enhance public confidence but emphasized first checking existing state oversight to avoid redundant work.

The committee did not add a new audit to the plan at this meeting; it directed staff to compile state audit reports, any related documentation, and clarifying details from the requester and to report back at a special meeting or the next regular meeting.","mediaType","Video","parentTitle","06/24/25 Metropolitan Nashville Audit Committee","oneSentenceSummary","The Metro Audit Committee discussed an anonymous request to audit the property assessor’s reappraisal process and deferred action pending review of existing state audits and additional information.","taxTitle","Audit Committee Meetings, Nashville, Davidson County, Tennessee","taxId",69318,"location","Tennessee","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6187991,"Audit committee gets status update on Nashville General Hospital investigation; several recommendations implemented",0,230000,"/Search/View?dp=1&key=5064158-82d7261e549e944702ab769c184c859f&start=230&end=230","https://assets.pipeline.soar.com/5064158-82d7261e549e944702ab769c184c859f/thumbnail_230000.jpg","/articles/6187991/Tennessee/Audit-committee-gets-status-update-on-Nashville-General-Hospital-investigation-several-recommendations-implemented","https://secure.pipeline.soar.com/6187991-90aae02fab775f921efec95dba0411ce/orig.mp4?Expires=1773574024&Signature=CDV0sZcIb8jxYNsMAqd1AWM9MwL~-Ny1WZWWyJwZ0eN8ZyC1mX9-IH-rssAxSdYL4TrAeD2sxY12zYWCnHV6he1RoNKffMQGyhFPKXs8FHii6wEGFY7pQuAhj1TZvNRxIQbPgt0TWcEPnoNCma-rTv42a2J4SoPPUrQL9dN8c62Oj4dIRlUdoCv2PP9HQ0I7tk6hf974kyM0Kd8Um39538OmLUntQ6Arwe0A3Y2Gp~2DYzi5DZTVXsvJANPQOLeWnhZhuDnGYOJELJXwu4sxzvWweF4OKgaM~XIigfedrQb9IhInSUdFppoT~eiypDkaclxVFlju9L5Ab9gaftgaBA__&Key-Pair-Id=KUT5TJCACFTXG","The Metro Audit Committee received an update on the ongoing Nashville General Hospital investigation and the hospital authority’s progress implementing the audit team’s recommendations.

Lauren Riley, Metro auditor, told the committee that the office’s lead investigator, Paul, has been meeting monthly with the hospital’s interim CEO and staff to track remediation. “So far about 5 of the 12 recommendations have been implemented,” Riley said.

The audit team reported contract‑management changes as a significant step. Riley said the hospital canceled a valet contract (one of the actions counted among implemented items) and has canceled or allowed to expire many other contracts that lacked board approval; one or two contracts that hospital staff wanted to keep were later submitted to the board for approval. The hospital has implemented a contract management system and DocuSign to record contract execution; Riley said Paul still needs to verify the DocuSign records.

Riley said hospital managers were investigating whether they can quantify spending related to a doctor who had operated at the facility without a written agreement; the hospital and Meharry Medical College self‑reported violations in that matter and legal processes to recoup funds are under way. On public records, Riley said the hospital has adopted a public‑records policy but the auditor’s office is still verifying whether the new procedure is operating as written.

Committee members urged the auditor’s office to compile a clear matrix of findings and resolutions to track progress. Committee member Jared asked whether the DocuSign rollout at the hospital suggested a broader Metro policy: “Is there an opportunity … to have something like DocuSign, if that’s Metro’s preferred, that we require that it be used?” Cher, another committee member, and Riley discussed that many Metro contracts already come through DocuSign and that lower‑dollar transactions under the Metro procurement threshold (discussed as the $50,000 threshold during the meeting) may still be executed without DocuSign.

Why it matters: The committee established the hospital review as ongoing old business at prior meetings; the check‑in keeps oversight visible while the auditor verifies that the hospital’s policy and process changes are effective. Committee members asked for documentation that will let the auditor verify implemented recommendations and asked staff to continue reporting back at future meetings.

The audit committee did not take formal action on the hospital item at this meeting; the update was for tracking and verification.","The Metro Audit Committee received a progress report on the Nashville General Hospital investigation: about five of 12 audit recommendations have been implemented, a contract-management overhaul and DocuSign rollout are underway, and work continues to recover funds tied to a canceled valet contract and to verify new public‑records procedures.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6187977,"Audit committee approves 2% merit increase for Metro auditor; office reports under‑budget year and new IT risk assessment engagement",735,2914000,3649000,"/Search/View?dp=1&key=5064158-82d7261e549e944702ab769c184c859f&start=2914&end=3649","https://assets.pipeline.soar.com/5064158-82d7261e549e944702ab769c184c859f/thumbnail_2914000.jpg","/articles/6187977/Tennessee/Audit-committee-approves-2-merit-increase-for-Metro-auditor-office-reports-underbudget-year-and-new-IT-risk-assessment-engagement","https://secure.pipeline.soar.com/6187977-af532e208736663662251fd16891e811/orig.mp4?Expires=1773574024&Signature=bmCs2zdPC2cPzCTiGD~6VNe1BhGMfOtq8p6Q3iQgah4-uViuT0bFyVTxUFrBVrNEg8DjbIH1bU4m7yWauY6R1WVPwEOqwvNoVmPd2cz2umk2afHKyUDtrKnFXzYcnCMGHxFWs6H5eAsE6gx3D7ch3QV0gQu7a7fQis8xPBqg2HyvFffZEp4YZLALqEMfz5K2Z0PfV0rxOkFvHfdA9djoyWT0c9rlTCFc3H5r6BHuBYEqu6GMszkO7WlEBfe5HDOhAVS9VeqkjtwVtQ7~dgo9KPS2vuNR0rRWQOl~BbZTEw-~PGGkGZtO8XYBhX1BIPrLIn2siAb9qQi8CxLW80L~qg__&Key-Pair-Id=KUT5TJCACFTXG","The Audit Committee approved a 2% merit increase for the Metro auditor and received updates on the auditor’s office budget, staffing and planned consulting work.

Committee members reviewed the annual performance evaluation process and the auditor’s compensation. The auditor reported that the 2026 salary with no merit increase stood at about $221,000; the committee voted to provide a 2% merit increase. A motion to grant the full 2% merit increase passed by voice vote.

On budget, the auditor reported the office was at roughly 73% of budget coming into the fiscal‑year end, primarily because of open positions earlier in the year. The office said it had available consulting funds and has engaged a consulting firm — identified in discussion as Frasier and Dieter — to perform an information‑technology audit risk assessment to identify IT risks across Metro and propose an IT audit timeline and topics for future audit plans. The office also reported an approved headcount increase in the FY26 budget request for an additional investigator position and funding for staff training.

Why it matters: The merit increase reflects the committee’s authority over auditor compensation; the IT risk assessment is intended to identify high‑risk IT areas so the auditor’s office can prioritize future audits and avoid duplicating work already done elsewhere in Metro.

No other formal committee action was taken on budget matters during this session.","The Audit Committee approved a 2% merit increase for the Metro auditor, received the auditor office’s budget status showing underspend (about 73% used through the fiscal year) due to vacancies, and heard that the office engaged consultants to perform an IT audit risk assessment and secured an additional investigator position in the proposed FY26",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6187981,"Metro auditors pass peer review; two management‑letter comments addressed",287,2245000,2532000,"/Search/View?dp=1&key=5064158-82d7261e549e944702ab769c184c859f&start=2245&end=2532","https://assets.pipeline.soar.com/5064158-82d7261e549e944702ab769c184c859f/thumbnail_2245000.jpg","/articles/6187981/Tennessee/Metro-auditors-pass-peer-review-two-managementletter-comments-addressed","https://secure.pipeline.soar.com/6187981-532903aa35bb3bdb7af00ded142d6a12/orig.mp4?Expires=1773574024&Signature=OL-qq4w~jSRboToAPzPH39KHhcK9cK0RGI~uXF35U7FtVbbszNSxpiUzQZ5TpHet8Fh2vKBbjMOCTTGqi~iwYyL1P0-zoVs3~09i8zbxnwNvIfPPFJURZtGpjQb5JdqOFw2dsME2vM3MLss0LTqhMRSVt95CjMlxioDAtHmA8iyl5FU7qe0DYKkvsKvtwEQ8eMWfOC-u~vGrUZ1avxgVsvfcQwv621n7GxWkkYo9GokqSLQrBrpPGjZ7U-jTgThrgPPxL8YdzCBJG-16-tj4Mwrob09WU3ioq4UJ0nE0rv9EiHRrxScXzaRvA35EDV4MgA-5rcAGByeC5QRS0DtaZw__&Key-Pair-Id=KUT5TJCACFTXG","The Metro Auditor’s Office received a “pass” rating in a peer review conducted under the Association of Local Government Auditors process and reported the results to the Audit Committee.

Lauren Riley, Metro auditor, said reviewers Jenny Scott (Portland) and Matthew Cheetle (Dallas) examined the office’s policies, audit projects and staff understanding of auditing standards (the Yellow Book). The reviewers rated the office “pass” and praised staff competency, organized work papers and audit committee involvement.

The peer reviewers issued two management‑letter comments tied to 2018 audit standards the office had only partially implemented: first, documenting communications that set roles and responsibilities for audits with governing bodies; and second, clarifying how sampling results are reported in audit reports (including methodology and whether results can be projected to a population). Riley told the committee the office has updated its policies and audit templates, begun standard email notices to chairs of boards and commissions describing planned scope and team members, and revised report language on sampling methodology.

Riley said the peer review also produced informal verbal recommendations about operational clarity; the auditor’s office revised the “how to audit” guide to reduce implied language and provide clearer step‑by‑step guidance for staff while preserving audit flexibility.

Why it matters: Peer review under professional standards provides an external check on the auditor’s work and the committee’s oversight. The office implemented the reviewers’ recommendations and said it will continue documenting audit communications and sampling procedures.","A peer review by outside auditors found the Metro Auditor’s Office met professional standards, with two management‑letter comments about documenting communications with governing bodies and clarifying sampling reporting; the office updated policies and templates in response.","actionData","errors"]

Article not found

Audit committee to review request for property‑assessor reappraisal audit; committee defers pending review of state audits

Audit committee gets status update on Nashville General Hospital investigation; several recommendations implemented

Audit committee approves 2% merit increase for Metro auditor; office reports under‑budget year and new IT risk assessment engagement

Metro auditors pass peer review; two management‑letter comments addressed