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External auditors outline FY2024 audit plan, ARPA single‑audit and timeline for Cave Creek
Summary
Lead audit partner Brian Hammerly presented the external audit plan for the fiscal year ending June 30, 2024, describing three deliverables (financial statements, a 'yellow book' compliance report, and a special ARPA/ COVID‑19 spending audit) and a timeline that aims for a final council presentation in December 2024.
Brian Hammerly, the lead audit partner for the town’s external audit, told the audit committee and council that the FY 2023‑24 audit of the Town of Cave Creek will produce three deliverables: audited financial statements, a single‑entity compliance report (the “yellow book” report) and a separate report on ARPA/COVID‑19 spending. The audit is required by state statute and by generally accepted auditing standards.
Hammerly said the audit team began preliminary work in mid‑June, has started…
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