Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Audit topic
No spam. Unsubscribe anytime.
Brockton auditor says FY23 external audit delayed; DOR certification and bond sales at stake
Summary
Brockton's city auditor told the accounts committee the FY2023 external audit remains incomplete because of turnover and extensive documentation requests; the Department of Revenue will not certify the tax rate and the city cannot pursue bond issuance for capital projects until the audit is finished.
The city auditor told the Brockton City accounts committee on Sept. 18 that the FY2023 external audit is delayed and must be completed before the Massachusetts Department of Revenue will certify the city's tax rate and before the city can seek bond financing for capital projects. "It's gonna be complete before the end of the year," the auditor said, noting the delay stems from staff turnover and the volume of material auditors request.
Auditor's office staff outlined how outside auditors—Clifton, Larson, Allen, engaged since 2014—typically provide a list of roughly 135 items requiring documentation, some of which can represent thousands of spreadsheet rows. "If you figure there's 135 items, each item could take a day to a week to several weeks to complete to satisfy the external auditors," the auditor said, highlighting why a full audit can take months.
Why it matters: the Department of Revenue uses the completed audit to certify the city's tax rate, and municipal bond underwriters and rating agencies typically require audited financials before bond issuance. The auditor told the committee that, without the FY23 audit, the city cannot move forward with certain capital financing plans.
Committee members pressed the auditor on internal controls and department-level responsibilities. The auditor said some departments still treat bookkeeping and procurement as "the city auditor's job" rather than their own responsibility and urged departments to build systems that produce the files external auditors need. She also flagged staffing and compensation gaps: "We're offering a salary grossly underpaid for current labor market rates for this type of work," the auditor said, and recommended reviewing bargaining-unit job descriptions to recruit qualified staff.
The committee asked for additional documentation and public-facing materials; the auditor said she will circulate a memo outlining procurement exemptions, allowable reimbursements, and other DOR guidance and expects to follow up with department heads to improve data and workflows. The auditor also agreed to supply requested bills and invoices ahead of planned follow-up meetings with the school department and others.
The accounts committee ended the audit discussion by requesting periodic updates and asking the auditor to prepare supporting materials for planned department-level reviews. The audit remains in progress with no new certification announced at the meeting's close.
