Roosevelt County approves Cordova CPAs audit contract after initial tie vote and re‑vote
April 09, 2024 | Roosevelt County, New Mexico
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The Roosevelt County Commission voted April 9 to award a FY2024 financial audit contract to Cordova CPAs, LLC for $43,639 after an earlier tie vote left the matter unresolved. Commissioner Paul Grider moved to approve the contract and Commissioner Rodney Savage seconded the motion.
On the first ballot the motion resulted in a 2–2 split (Grider and Savage voting yes; Commissioners Tina Dixon and Roy Lee Criswell voting no), and the motion failed. After further discussion about the tradeoffs between continuity and outside review — and with Treasurer Layle Sanchez commenting that a new set of eyes could be helpful but that switching auditors is a heavy lift for staff — the commission held a second vote. The re‑vote passed, 3–1 (Grider, Savage and Criswell voting yes; Dixon voting no). The contract was then authorized at the $43,639 rate.
Commissioner Dixon told colleagues she favored bringing in a different auditor to obtain an independent review. Commissioner Criswell and others raised concerns about potential complacency if the same firm is retained long term; Criswell changed his earlier vote on the re‑vote to support the contract. Hamilton noted the county has used multiple audit firms since 2014 and that staff workloads and transition costs factor into the decision.
The commission did not adopt additional conditions on the contract during the meeting. The county manager and treasurer will proceed with contracting steps and the audit engagement for FY2024.
On the first ballot the motion resulted in a 2–2 split (Grider and Savage voting yes; Commissioners Tina Dixon and Roy Lee Criswell voting no), and the motion failed. After further discussion about the tradeoffs between continuity and outside review — and with Treasurer Layle Sanchez commenting that a new set of eyes could be helpful but that switching auditors is a heavy lift for staff — the commission held a second vote. The re‑vote passed, 3–1 (Grider, Savage and Criswell voting yes; Dixon voting no). The contract was then authorized at the $43,639 rate.
Commissioner Dixon told colleagues she favored bringing in a different auditor to obtain an independent review. Commissioner Criswell and others raised concerns about potential complacency if the same firm is retained long term; Criswell changed his earlier vote on the re‑vote to support the contract. Hamilton noted the county has used multiple audit firms since 2014 and that staff workloads and transition costs factor into the decision.
The commission did not adopt additional conditions on the contract during the meeting. The county manager and treasurer will proceed with contracting steps and the audit engagement for FY2024.
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