Culbertson addresses auditor backlog, approves new auditing contract

Culbertson’s council moved to address a backlog of delayed audits and approved a contract with a new auditing firm to bring the town into compliance.

At the Jan. 8 meeting council discussed concerns raised by the town attorney that the town’s auditor had failed to begin and submit required audits on time under the cited statute (MCA 2-7503(3)(a)) for the fiscal year ending June 30, 2022; the auditor had only submitted the year ending June 30, 2021 by Feb. 8, 2023 and had not finished the 2022 audit. The council directed staff to contact the auditor to encourage completion before pursuing contract termination, noting other towns have found replacing auditors difficult.

By May 13 the town had received a proposal from Denning, Downey & Associates to complete fiscal years 2022–2024 for $75,000. The council later approved a contract with Denning, Downey & Associates on Nov. 12, accepting their proposal to bring audits current and to provide a 2024–2025 audit option. The council recorded receipt of the 2021–2022 audit report from Ross Stalcup and approved the Denning, Downey contract in open session.

Council members noted the statewide auditing capacity issues referenced by the Local Government Services Bureau and requested the town attorney send a letter to the prior auditor as part of the town’s follow-up. The council approved pursuing the Denning, Downey contract to ensure audits are completed and the town is in compliance with statutory timelines.