Commission considers forensic audit, review of 2024 purchase orders; finance committee recommends internal review

City staff and commissioners spent substantial time discussing audit options for fiscal procedures and whether to pursue a forensic audit beyond routine audits.

Finance staff presented three audit options proposed by the current auditor: an agreed‑upon procedures review (estimated $15,000–$30,000), a performance/operational audit (estimated $40,000–$60,000), and a forensic audit (estimated $60,000–$100,000 or more). “The agreed upon procedures review, estimated cost of 15 to 30,000, the performance operational audit of 40 to 60,000, and a forensic audit of 60 to 100,000,” Finance Director Kiki said when summarizing the auditors’ estimates.

Staff noted a $60,000 line item is included in the proposed fiscal year 2026 budget to cover audit work; if the commission selects a scope above that amount, a budget resolution or additional appropriation…