The focal point of an annual municipal audit is to identify and eliminate problems in the internal accounting procedures of the city. It is intended to be management tool, not a club to use against departments or employees, let alone the opposing political party. Up until now in Brigantine that has been the case. However, the 2014 audit presentation was clearly used as an attempt to defame.
The “once and future” auditor, who had an unbroken eighteen year history with the city prior to 2013, attempted to paint a picture of utter catastrophe. He cited an incomplete general ledger due to posting errors. He cited inadequate use of the electronic book keeping system. He constantly used the term “a serious finding” without defining the term. He never mentioned the fact that before, when he was auditing the city, the electronic book keeping system had never been updated, let alone used consistently.
The General Ledger merely consisted of a spread sheet updated manually. Apparently he has gained insight during those two years he was not regularly billing the city because these things were simply not problems before.
New Jersey “Best Practice” standards for municipalities instructs that the Municipal Auditor be changed every five years. No mention of that. Remember that this is the man whose firm is barred from doing County work because they broke the pay to play law.