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Dalton finance committee discusses commissioning comprehensive audit of internal financial procedures
Summary
After turnover in several finance roles, the Dalton Finance Committee agreed to gather the annual audit scope and a state report, then meet the town uditor to determine whether to commission a deeper review of internal financial controls estimated at $25,000 nd up.
The Dalton Finance Committee discussed tonight whether to commission a comprehensive audit focused on internal financial procedures after recent turnover among the town's accounting staff.
Chair opened the discussion by distinguishing the standard governmental audit from the fuller procedural review the committee is considering, saying the government audit "is not designed to identify all deficiencies in internal control" and "we do not express an opinion on the effectiveness of the town of Dalton's internal controls." The chair said a broader audit would "examine the procedures that are being done in the financial area to make sure that all bases are being covered." (Chair)
Committee members pressed for clarity on scope and cost. One member said preliminary estimates they had seen place an expanded audit "anywhere between $25,000 to $50,000," and that costs could rise depending on how deeply the committee asked the firm to probe. Members emphasized the standard audit's sampling and reporting practices — for example, randomly sampling invoices and reporting material weaknesses or significant deficiencies — and asked whether those standard procedures already address some of their concerns.
Committee members recommended a two-step approach before deciding to pay for additional work: first obtain the state Department of Local Services (DLS) report and the scope of work the town's current auditor uses for the annual audit; second, invite a representative of the auditing firm (named in the materials as Scandlin/Scanland Associates in the transcript) to meet with the committee to explain what extra procedural work would entail and what it would cost. Members said that would allow the committee to decide whether to bundle extra work with the FY26 audit engagement or to go to a separate procurement process.
No formal motion to commission a new audit was adopted tonight. The committee reached consensus that the chair should obtain the DLS report, request the auditor's scope of work, and schedule a meeting with the auditor so the committee can consider a possible expanded engagement at a later meeting. The chair offered to contact the auditor and report back.
Next procedural steps are limited and concrete: get the two documents (DLS report and auditor scope), meet the auditor for clarification, and return to the committee for a decision if members want to pursue additional audit work.
