Commissioner Dunn noted proposals incorrectly stated LHPP managed the
grants, when actually city finance and grants departments managed them. City
Manager Hobbs confirmed the city received the $1.6 million reimbursement
previously outstanding, and explained there would be an audit meeting before
work begins to clarify scope and processes.
Four firms presented:
Perry & Associates (Jeff Sandy): Based in Marietta, Ohio. Emphasized their
forensic audit examines 100% of transactions versus regular audits' sampling.
They use AI program Data Snipper to analyze thousands of documents quickly.
Team includes former West Virginia cabinet secretaries who managed $400+
million in COVID funds with no audit issues. Proposed examining vendors
receiving over $2,000, focusing on the few vendors receiving majority of funds.
Recently completed Baltimore investigation clearing individual of misconduct.
Offered to provide free financial fraud prevention training for elderly residents.
Forvis Mazars (Kim Swain, Eddy Castaneda): Team includes grants
management experts with 20-30 years experience and forensics experts. Firm
manages COVID relief funds for multiple clients including entire states. Local
presence in Fort Lauderdale with extensive Florida governmental experience.
Scored highly on client satisfaction. Emphasized independence checks and
combining both financial and programmatic grant expertise.
EFPR Group (Jim Marasco, Courtney Brock): CPAs and certified fraud
examiners with extensive government experience. Audited billions in COVID
money including $2 billion for District of Columbia. Lower price point at $27,000
for both audits. Focus on following money trail and written documentation.
UHY Advisors (Jack Reagan): Team of 25 specialists monitoring $4+ billion in
COVID relief funds for 25 governments. Plan includes process understanding
and 100% transaction review. Use staff leverage to control costs with senior
staff supervising day-to-day work.
Commissioner Campbell emphasized respecting firms that appeared in person,
showing commitment to understand the city. He preferred firms physically
present for accountability. He raised concerns about local associations
potentially compromising independence, which all firms assured wouldn't be an
issue through conflict checks and professional standards.
Commissioner Campbell asked about differences between HHS and LHPP
grants,
documentation,
understanding
and
of
comfort
federal
with
requirements,
either/both
dealing
audits.
with
Firms
missing
confirmed
understanding and capability for both.
Commissioner Dunn inquired about grant management experience versus just
financial auditing, capacity with current workloads, data analysis technology,
completion timelines, understanding of scope including process evaluation,
strategies when staff no longer employed, hour distributions and staff
qualifications.
After
presentations,
commissioners
deliberated.
Commissioner
Campbell
favored Perry first, Forvis second. Vice Mayor Martin chose EFPR first (lowest
price for both audits) then Perry. Commissioner Dunn selected Forvis