Stonecrest commission debates audit deadlines, RFP requirements after multi‑year backlog

The Stonecrest Charter Commission debated on whether the city charter should require fixed deadlines for procuring and completing independent audits after commissioners said the city remains several years behind on audits.

Commissioners and staff discussed inserting language that would require the city to start the procurement process by the end of the first quarter of the fiscal year and place a 12‑ to 18‑month limit on completion in external audit contracts. Several commissioners said a firm procurement timeline would ensure audits actually start and would shift accountability to the contracted auditor rather than leaving the city indefinitely behind.

The discussion centered on section 5.07 of the draft charter, which currently requires an annual independent audit of city accounts by a CPA selected by the city council and references compliance with chapter 81 of title 36 of the Official Code of Georgia Annotated (OCGA). Commissioners said the existing language lacks a concrete start date and contract requirements, and they proposed adding a requirement that the city select a firm and provide all necessary materials by the end of the first quarter so audits can commence promptly.

Commissioners and the city attorney also discussed practical limits. Several members noted that the city cannot control how long an external auditor will take once work begins; auditors typically provide their own project timeline in proposals. Commissioners suggested the charter require that any outside audit contract include a maximum completion time (examples discussed were 12 to 18 months) and that, if the city has not contracted an external firm by the end of the first quarter, responsibility for performing the audit could default to the Georgia Department of Audits and Accounts.

City staff and commissioners described the reasons for the current backlog. The commission heard that the 2021 audit is nearing completion; the city has engaged a firm to complete the 2022 and 2023 audits and staff expect to be caught up by the end of the year. Commissioners and staff attributed delays in part to disputes over CARES Act accounting and interactions with the county and the external auditors, which required extra review and negotiation before audits could be completed.

Commissioners proposed a practical approach: require the RFP process and selection steps to begin by the end of first quarter (March 31), require that RFPs state a maximum audit completion timeline (for example, 12–18 months), and add oversight language providing for monthly status updates to a finance or audit committee. Several members recommended the contract carry the “stick” — liquidated damages or other remedies — while also building a charter fallback that assigns the Department of Audits and Accounts if the city has not contracted by the first quarter deadline.

The commission voted without roll‑call specifics to draft proposed charter language capturing these points and to return the language for formal vote at a later meeting. Commissioners also agreed to require staff to include example RFP language and sample timeline clauses for review.

Why it matters: independent audits are required by state law and are a condition of eligibility for many grants and state funding. Commission members said being current on audits is necessary for fiscal transparency and to avoid losing access to state and federal funds.

What happens next: commissioners directed staff and counsel to draft charter language that (1) requires procurement activity by the end of first quarter, (2) requires audit contracts to include a defined maximum completion time, and (3) specifies that the Georgia Department of Audits may perform the audit if the city fails to procure a contractor by the stated deadline. The commission will consider the draft language at a future meeting.