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Madison County picks Malden and Jenkins for three-year audit after heated debate over cost and familiarity
Summary
After extensive discussion and public comment over transparency and capacity to finish delayed audits, the Madison County Board of Supervisors voted to contract Malden and Jenkins for annual audits for FY25'FY27, citing faster timelines and lower cost despite one supervisor's objection about using an out-of-state firm.
Madison County supervisors voted to hire Malden and Jenkins to conduct the county's annual audits for fiscal years 2025 through 2027, approving a three-year contract the board recorded as $217,500 total after extended discussion about timelines, hours and local capacity.
The decision followed more than an hour of deliberations in which Michelle Brandt, the county auditor, outlined the county's audit status and the constraints created by missing reports and pending litigation. Brandt told supervisors she is pressing the state and other providers for documents and said timeliness is critical so the county can certify budgets and taxes. She also described features in Malden and Jenkins' proposal, including a virtual portal and a SharePoint-like site to give supervisors read-only access to audit progress.
Public commenters and several supervisors questioned why no in-state private firms had bid and why the state auditor's office, which quoted about 1,000 hours, had been under consideration. Vicky Brenner, a Winterset resident who addressed the board during the public comment period, said the community needed "full disclosure and crystal clear plans for every dollar," and asked the board to halt the North Annex sale and release outstanding FOIA records about procurement.
One supervisor opposed hiring the private firm on geographic and policy grounds, saying, "I'm opposed, and I'm gonna vote nay because I don't wanna send my taxpayers' money out of state." Supporters argued the private firm's proposal quoted fewer hours (about 550) and an accelerated timeline (Malden and Jenkins proposed completion by June 30 compared with an August 31 target from the state in the RFP response) and that the county needs the work finished quickly after repeated audit delays.
The board's resolution named Malden and Jenkins as the selected independent certified public accounting firm and listed annual fees by year ($70,000 for FY25, $72,500 for FY26, $75,000 for FY27) that together match the three-year total presented during the meeting. Supervisors discussed safeguards: the contract contains a "not to exceed" language in places, and Brandt and others described monitoring options and periodic updates if hours or costs change.
Supervisors also asked for operational access to the audit portal and periodic timeline updates. Brandt offered to serve as an interface point and to provide weekly reports to a designated supervisor or designee so the board can track progress without burdening staff.
The board moved and approved the resolution to contract Malden and Jenkins by voice vote; a single recorded "nay" was voiced during the roll call on the motion, but the motion carried. The board directed staff to notify the firm and to arrange onboarding and access procedures.
What happens next: Brandt said she would contact the selected firm to begin engagement and recommended the board receive regular timeline updates. The county will also compile and provide more details about where the RFP was published and which firms were invited to bid, at the request of public commenters.
