Scottsboro City Hall, photo by G. Morgan
AGENDA
Proposed Auditing Firm brought forward - MDA Professional Group, Local Government Audits, costs discussed, $4K-$8K.
VIDEO
Showing posts with label Forensic Audit. Show all posts
Showing posts with label Forensic Audit. Show all posts
Monday, May 3, 2021
Tuesday, April 20, 2021
April 19, 2021 - Scottsboro, Alabama - Scottsboro City Council Work Session - Porter Road Rezoning and New Subdivision Proposal - Thomas Albritton, Esq., Executive Director , Alabama Ethics Commission Presentation - UPDATE - April 20, 2021 Council Member Tolliver Audit Request, Specifically Financial Accountability
Scottsboro City Hall, photo by G. Morgan
COMPLIANCE vs FORENSIC AUDIT ISSUES
Long term issues within the City of Scottsboro which might warrant a Forensic Audit.
Council Member Tolliver Video at article end, request for Financial Accountability Audit.
All things related to the Scottsboro City Auditing Issues relating to financial accountability on this blog, 12 years of issues: https://arklite.blogspot.com/search/label/Scottsboro%20City%20Audit The issue goes deeper than financial accountability, there have been issues of property accountability/property management - https://arklite.blogspot.com/search/label/property%20management , theft of funds/cash control - https://arklite.blogspot.com/search/label/cash%20control , sexual harassment, false allegations creating a hostile work environment - https://arklite.blogspot.com/search/label/cash%20control and inter-related issues documented on this blog and in the local press which might warrant a Forensic Audit.
Scottsboro, Alabama - City Council Work Session. End of session Thomas Albritton, Esq., Executive Director, Alabama Ethics Commission made presentation (special video). Agenda topics of note: New First Monday Ordinance discussed; audit issue was brought forward once again (special video); rezoning of property on Porter Road for new homes; part time temporary City clerk to be considered; resolution regarding state law and small wireless facilities; Mayor mentions road closures for purpose of resurfacing. Full Agenda, videos and photographs below, with information on Porter Road re-zoning issue and home development project; video of Thomas Albritton, Executive Director Alabama Ethics Commission.
AGENDA
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Porter Road Rezoning Project and Home Development Presentation
(Click on image to expand.)
Map
Proposed Home Examples
MEETING VIDEO
Thomas Albritton, Esq., Executive Director , Alabama Ethics Commission Presentation
PHOTOGRAPHS RELATED TO AGENDA ISSUES
Scottsboro Mayor Jim McCamy explains road resurfacing project.
(photo by G. Morgan)
City Council President and City Clerk Whitney Phillips discuss hire of temporary part time assistant clerk to fill in while Mrs. Phillips will be absent on Maternity Leave.
(photo by G. Morgan)
Scottsboro City Attorney Steve Kennamer discusses Resolution regarding Alabama Act 2021-5 regarding Small Wireless Facilities. (photo by G. Morgan)
UPDATE -APRIL 20, 2021 - COMPLIANCE vs FORENSIC AUDIT ISSUE, FINANCIAL ACCOUNTABILITY
Council Member Nita Tolliver brings forth issue of needing second audit. Issue of Compliance audit vs Forensic audit. Council Member Tolliver requests specifically an audit related to financial accountability. Ms. Tolliver volunteers her council member pay to pay for the audit.
Tuesday, March 2, 2021
March 1, 2021 - Scottsboro, Alabama - Scottsboro City Council Work Session - Agenda, Video, Audit Information -The Scottsboro "State Audit" Affair - Confusion of City Council Member Regarding Audit of City of Scottsboro - UPDATE - March 2, 2021 Regarding Audit Types and 3 Months of Audit Issues
Scottsboro City Hall, photo by G. Morgan
(Updates March 2, 2021 - The Scottsboro "State Audit Affair" with video, and more audit info, with links.)
AGENDA
Item 9 on Agenda - Information on Audits
Types of Audits (The International Standards for the Professional Practice of Internal Auditing.)
- Operational Audits - Examine the use of unit resources to evaluate whether those resources are being used in the most effective and efficient manner to fulfill the University’s mission and objectives. An operational audit may include elements of the other audit types listed below.
- Financial Audits - Focus on accounting and reporting of financial transactions, including commitments, authorizations, and receipt and disbursement of funds. The purpose of this type of audit is to verify that there are sufficient controls over cash and cash-like assets, and that there are adequate process controls over the acquisition and use of resources. Unlike external financial audits, internal financial audits do not prepare or express professional opinions on the fairness of the presentation of financial statements.
- Compliance Audits - Review adherence to laws, regulations, policies, and procedures. Examples include federal and state law, policies, and directives. Recommendations typically call for improvements in processes and controls intended to ensure compliance with regulations.
- Information Systems (IS) Audits - Examine the internal control environment of automated information processing systems and how people use those systems. IS audits typically evaluate system input, output, and processing controls; backup and recovery plan; system security; and computer facility reviews. IS auditing projects can focus on existing systems, as well as systems in the development stage.
- Internal Control Reviews - Focus on the components of the university and auxiliary organization major business activities. Areas such as payroll and benefits, cash handling, inventory and equipment and their physical security, grants and contracts, and financial reporting are usually subject to review.
- Investigations - Seek to establish evidence of impropriety; imply a systematic track-down of information the auditor hopes to discover or needs to know. Investigations include alleged instances of fraud, waste and abuse, and improper governmental activities.
- General Info Link: https://www2.calstate.edu/csu-system/administration/audit-and-advisory-services/Pages/types-of-audits-and-standards.aspxAuditing Info from Cal State Fair Use for non-profit news reporting, education and commentary.
Internal vs. Compliance Audit
Internal audits are carried out by employees of an organization to gauge overall risks to compliance and security and to determine whether internal guidelines are being followed. Internal audits occur throughout the fiscal year and reports can be used by management teams to identify areas that require improvement. Internal audits measure company objectives against output and strategic risks.
External audits are formal compliance audits that are carried out by independent third parties and follow a specific format that is determined based on the compliance regulation being assessed. External audit reports measure if an organization is complying with state, federal or organization regulations, rules and standards.
An auditor's report is used by regulators to assess possible fines for noncompliance, or to prove regulatory compliance.
Compliance Audit Procedures
External audits begin with a meeting between organization/department representatives and compliance auditors to outline compliance checklists, guidelines and the scope of the audit. The auditor conducts reviews of employee performance, studies internal controls, assesses documents and checks for compliance in individual departments.
Auditors review compliance processes as a whole and create a final audit report. Compliance auditors provide details to leadership about the organization's level of compliance adherence, any violations and suggestions for improvement. The audit report is eventually released publicly.
Importance of Compliance Auditing
Compliance auditing, either internal or external, can help identify weaknesses in regulatory compliance processes and create paths for improvement. In some cases, guidance provided by a compliance audit can help reduce risk, while also avoiding potential legal trouble as a result of non-compliance.
Compliance auditing provides an outline of internal organizational processes that can be changed or improved as regulations and requirements change.
Fair use information for non-profit news reporting, education and commentary from Tech Target - Compliance Auditing - Link: https://searchcompliance.techtarget.com/definition/compliance-audit
Three Standards 1) Governance, 2) Risk Management, 3) Controls - Please refer to the links above from Cal State and Tech Target for more specifics.
Link to Rules: https://examiners.alabama.gov/PDF/rules.pdf
Audits of Municipalities
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Scottsboro Audit Issues on this Blog: https://arklite.blogspot.com/search/label/Scottsboro%20City%20Audit
VIDEO
Audit Video, 32 minutes, Scottsboro "State Audit" Affair
Tuesday, February 23, 2021
Scottsboro, Alabama - February 22, 2021 - Scottsboro City Council Meeting Regular Session - Continuation of the Wheeler Affair - Presentation of Garry Morgan in Support of Forensic Audit, Failure to Produce Records per Records Request in Violation of State Law from 2019 Relating to Disciplinary Action as a Result of Sexual Discrimination/Sexual Harassment, Failure to Produce Requested Corrective Actions Records --- Jackson County Commission Meeting - February 22, 2019 - Video Link and Agenda
Scottsboro City Hall, photo by G. Morgan
(Article updated and edited 2-23-21)
The Wheeler Affair, the Cover-up of Sexual Discrimination, Patterns of Organizational Misconduct, Reports and Disciplinary Actions
Think about this fellow citizens - Early in 2019 an attorney who specializes in Sexual Discrimination, Sexual Harassment, Creation of a Hostile Work Environment, Ms. Hope Hicks, Esq., was paid $11,800 to investigate and make Recommendations to the City of Scottsboro. She made her report, it exists within the files of the City of Scottsboro, inquiries reveal it was a scathing report, there were disciplinary actions taken; attempts then and now are made to keep this report and the resulting actions hidden. How many of you fellow citizens have heard about her report and recommendations of disciplinary actions??
Unfortunately, some public officials, elected and appointed, forget who they work for, it is "We the People." Will someone, other than me, please inform Scottsboro Mayor Jim McCamy, that disciplinary records of employees are releasable per official records request, made twice now. Further, Mayor McCamy is the decision maker, the city attorney is his advisor, not the voice in his head telling him what to do.
AGENDA
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VIDEO
PRESENTATION DOCUMENTS - RECORDS REQUEST
(Click on image to expand document) My presentation begins at 10 min. 5 sec. in the above video.
PREVIOUS LETTER TO CITY COUNCIL ON JUNE 24, 2019, (below links listed) REGARDING THIS REQUEST FOR DOCUMENTS DEMONSTRATES NOT ONLY AN INTENTIONAL COVERUP, AND FAILURE TO PRODUCE DOCUMENTS, AN ALLEDGED CRIMINAL ACT, CODE OF ALABAMA 13A-10-12 LINK: https://law.justia.com/codes/alabama/2006/13297/13a-10-12.html#:~:text=2006%20Alabama%20Code%20%2D%20Section%2013A,12%20%E2%80%94%20Tampering%20with%20governmental%20records.&text=(3)%20Knowing%20he%20lacks%20the,for%20examination%20or%20other%20purposes.
REQUIREMENT TO PRODUCE RECORDS REQUESTED
CODE OF ALABAMA 36-12-40
There is no longer an Attorney General's Investigation, which was blocking the disclosure of the documents. Previous letter to council on June 24, 2019 (Click on image to expand document.)
Blog Articles Related to the Wheeler Affair: https://arklite.blogspot.com/search/label/Wheeler%20Affair
***
JACKSON COUNTY COMMISSION
Jackson County Courthouse, North Entrance, photo by G. Morgan
AGENDA
(Click on image to expand.)
There was an Executive Session regarding the good name and character of an individual.
FACEBOOK LINK TO THE JACKSON COUNTY COMMISSION MEETING
Tuesday, February 16, 2021
February 15, 2021 - Scottsboro, Alabama - Scottsboro City Council Work Session - Support of Forensic Audit - Issues of Accountability and Disclosure - Records Requests, The Need for a Forensic Audit
Scottsboro City Hall, photo by G. Morgan
AGENDA
(Click on image to expand view.)
Support of Council Member Tolliver's Request for a Forensic Audit
Presentation by Garry Morgan, begins at 25 min. and 34 sec. in the video.
Items presented which support forensic audit. Elected Officials, Council Members and the Mayor, were informed I would gladly discuss the general matters mentioned in specific terms with any elected officials interested. I will not make a specific presentation of the items listed due to the good name a character of individuals involved.
General subject Matter Regarding the Need for a Forensic Audit: 1) Financial Accountability; 2) Property Accountability; 3) Conflicts of Interest, internal and external; 4) Sexual Discrimination; 5) Violation of Civil Rights; 6) Retirement of Financial Director within the next year. This appears to be disputed, however it is my understanding due to a disciplinary action an agreement was made between the former Mayor and the Financial Director that a retirement would be forthcoming in the 2022 year time frame.
RECORDS REQUESTS - LINKS LISTED TO SPECIFIC ARTICLES
False Allegations, Sexual Harassment, Conspiracy, Investigation by Alabama A.G
Information regarding records request disclosure regarding incident. "Failure to Disclose Records - What is it city officials are attempting to hide?" https://arklite.blogspot.com/2019/06/sunlight-needed-in-scottsboro-city.html
Records were not disclosed in violation of law. Other disciplinary actions of City Department Heads have been disclosed, but not this one. There are other incidents related to this disclosure and possible misconduct. For Example: "SCOTTSBORO MUNICIPAL COURT INVESTIGATION - "NO VIOLATIONS" SAYS MUNICIPAL JUDGE AS REPORTED BY THE ALABAMA ATTORNEY GENERAL INVESTIGATORS. ALLEGATIONS OF FALSE STATEMENTS, SEXUAL HARASSMENT AND CREATION OF A HOSTILE WORK ENVIRONMENT AGAINST FEMALE PERSONNEL HAVE NOT BEEN ADDRESSED IN PUBLIC BY CITY OFFICIALS, NOR HAVE CORRECTIVE ACTIONS BEEN DIVULGED OR DISCUSSED BY CITY OFFICIALS TO THE PUBLIC." https://arklite.blogspot.com/2019/08/scottsboro-alabama-august-19-2019.html
VIDEO
Two specific public records requests related to the "Wheeler Affair."
Date of Records Request - March 19, 2019
Under the Alabama
Open Records Law 36-12-40 et seq., I am requesting an opportunity to inspect or
obtain copies of said public records, (Describe the records or information
sought with enough detail for the public agency to respond.) Also give the reason why you wish to review
these records. (You must give a valid reason)
Dates of Records Requested – September 1, 2018 thru March
15, 2019
**1) Records Requested: Consultation Report, Memorandums of Record,
Human Resource Management Report from Ms. Hope Hicks, Esq., an Attorney hired
to conduct - Inquiry, Findings or Suggestions relating to the Scottsboro
Municipal Court and personnel employed by the City of Scottsboro Municipal
Court, and/or within the City of Scottsboro as an Employer of employees, as a
result of complaints relating to Sexual Harassment, Sexual Discrimination, the
Creation of a Hostile Work Environment, or a violation of Civil Rights as it
relates to employees of the City of Scottsboro.
*2) Records Requested: Complaints of Sexual
Harassment, Sexual Discrimination, and Creation of a Hostile Work Environment
relating to the Employees of the City of Scottsboro working in the Municipal
Court of Scottsboro, Alabama. Complaints made to Mayor, Human Resources
Director, and/or the consulting Attorney, Ms. Hope Hicks, Esq., regarding the
previously mentioned subject matter.
**3) Records Requested: Any Findings,
Memorandums, Documents or Reports related to the subject matter requested
above, within the date range listed above, including documents from City of
Scottsboro’s Mayor, any City Council Member, Human Resource Director, Municipal
Court Judge, or Finance Director.
*NOTE ABOVE: Item 2 was provided, complaint of Ms.
Caroline Starr, Scottsboro city Magistrate. Later documentation from the new
Scottsboro Municipal Judge, Honorable Daryl Eustace with comments from the
State Attorney General was provided clearing Ms. Starr and other female personnel
in the Magistrates Office.) Items 1 and 3 were not provided.
Second Records Request
May 10, 2019 - Public Records Request to the Mayor and City Clerk of the City of Scottsboro, Alabama.
Under the Alabama Open Records Law 36-12-40 et seq., I am
requesting an opportunity to inspect or obtain copies of said public records,
(Describe the records or information sought with enough detail for the public
agency to respond.) Also give the reason
why you wish to review these records. (You must give a valid reason)
Dates of Records Requested – (on or about) February 1,
2019 thru May 3, 2019
1) Records Requested: Reply to Mrs. Caroline Starr’s complaint to
the City of Scottsboro on Municipal Court Letterhead regarding “Harassment,”
alleged false reports by City of Scottsboro Finance Director Rick Wheeler and Former
Municipal Judge Scott Berry. Only date on Mrs. Starr’s complaint is January 8,
2019. (Ms. Starr cleared per email of Honorable Daryl Eustace regarding finding
of the Alabama A.G.. Ms. Starr's complaint was provided.)
2) Records
Requested: Disciplinary Action document, dates between February 1, 2019 and
April 30, 2019 - Written Reprimand from
the Mayor of Scottsboro Robin Shelton regarding Scottsboro Director of Finance
Rick Wheeler involving complaints registered to the City of Scottsboro
involving “harassment,” alleged misconduct toward Mrs. Caroline Starr and/or
other personnel in the Municipal Court.
3) Records
Requested: Scottsboro Director of Finance Rick Wheeler’s reply to Disciplinary
Action document/Written Reprimand addressed to the Mayor of Scottsboro Robin
Shelton, dates between March 1, 2019 and May 1, 2019
Previous Disciplinary Action documents of other department directors were provided. Was there an official reason for not disclosing the records requested in writing as required by the law, i.e. specific legal exemption per law. Inquiries revealed: 1) A cover-up of the events related to sexual discrimination; 2) non-disclosure of secret agreements related to Mr. Wheeler and the City of Scottsboro and 3) Documents related to an investigation, corrective actions recommended, by a hired attorney not disclosed regarding previous records request.
All public records request info:
Tuesday, January 5, 2021
January 4, 2021 - Scottsboro, Alabama - Scottsboro City Council Work Session - Rec-Com Interim Director Appointed
Scottsboro City Hall, photo by G. Morgan
AGENDA
CONGRATS PAM! (on both accounts, referring to the wedding photo and the appointment :) )
Pam Stewart Bradford, Facebook photo, Fair Use for non-profit news reporting and commentary
Scottsboro Mayor Jim McCamy appointed Ms. Pam Bradford as the Interim Director of the Scottsboro Rec-Com until May 1, 2021 as the current Director, Yvonne Yockel is retiring.
VIDEO
Tuesday, December 22, 2020
Scottsboro, Alabama - December 21, 2020 - Scottsboro City Council Work Session and Regular Session - Mayor's Director Appointments
Scottsboro City Hall, photo by G.Morgan
Mayor makes Director appointments, council approved them. Rec-Com Director Yvonne Yockel is retiring after 30 years of service. Maples submits request for vacating a portion of Moody Ridge Road in front of the Maples Plant and reconfigure the road access point. Approval to hire a full time Jailer and 911 Dispatcher. 100% of sick leave benefits to be paid to employee survivors approved retroactive to October 1, 2020.
Mayor Appointments for Directors: City Finance Director - Rick Wheeler; Human Resources
Director - Erin Green; Solid Waste Director - Stacy Ledwell; Street Dept.
Superintendent - Wayne Moore
The Rec-Com Director will be appointed on January 4, 2021
Moody Ridge Road Reconfiguration Plan Map
(Click on image to expand image.)
AGENDA
VIDEO WORK SESSION AND REGULAR SESSION
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