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Finance committee hears update on firefighters' payroll audit; audit estimated at about $50,000

Westfield Finance Committee · November 25, 2025
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Summary

Clerk-treasurer Marla told the Westfield Finance Committee an audit requested after payroll concerns with firefighters has not yet begun, may require an actuary to evaluate 401(a) impacts and was preliminarily estimated at about $50,000; she urged coordination with the mayor and auditors on timing.

Clerk-treasurer Marla told the Westfield Finance Committee on Nov. 24 that a payroll audit requested in response to firefighters' concerns has not yet begun and must be coordinated with the mayor and the city's current audit schedule.

"I spoke with the mayor about that last week also. No. It's not begun," Marla said, adding that the audit's scope remains under discussion and that funding and scheduling must be clarified before hiring an outside auditor.

When asked about cost, Marla said the current estimate "has been around $50,000," and noted the audit could require an actuary to determine any formula for late 401(a) payments and potential additional liabilities. "So there would be a possibility that...we may owe them more depending on what they find," she said, adding that she could not hazard a precise figure now.

Marla said she and staff had met with Jim Butts, described in the transcript as the fire union president, and Ryan Herron (the DVP). She characterized the meeting as "productive" and said it improved channels of communication, but she warned that launching a separate audit during an active external engagement would complicate timing and resource availability.

Committee members asked whether any outstanding payments to firefighters remained; Marla said she could not confirm that without further work and emphasized the need to coordinate scope and timing with the mayor's office, external auditors and legal counsel. She identified David Corbett of Creague DeVault as the city's legal counsel on the matter.

Several members indicated the payroll audit should remain a high priority. One member said if asked to choose between implementing new financial software and completing the payroll audit, "I would put that first." Marla and other staff recommended discussing scope, funding and timeline with the mayor and administration before engaging external auditors.

The committee did not authorize a contract or take a formal vote on the audit at the meeting; members agreed to continue coordination and return to the matter as the scope and schedule are clarified.