stated it was determined that neither the duties of the City Auditor nor
industry standard require a CPA.
Councilmember Donelson asked what research outside of what was
provided by Natalie Lovell, City Auditor, was conducted by the Human
Resources Department for this proposal. Jack Sullivan, Senior
Compensation Analyst, Human Resources Department, provided an
overview of the role/functions of the City Auditor and compared it to the
Colorado CPA certification requirements.
Councilmember Donelson asked if former or other City Auditors were
asked if a CPA certification should be required of the position. Mr.
Sullivan stated that was not part of their research.
Councilmember Donelson asked if other certifications were required in
other jurisdictions which did not require a CPA. Mr. Sullivan stated there
were no other certifications required in those jurisdictions.
Councilmember Donelson asked if they are following Equal Employment
Opportunities (EEO) if they posted a position with CPA as the minimum
qualification and then remove it after a person is hired. Ms. Romero
stated City Council, the hiring body, has brought this forward, not the
incumbent.
Councilmember Henjum stated City Council received a letter Association
of Local Government Auditors (ALGA) which references the standards
and guidelines for local government auditors and states that leaders of
local government audit functions should demonstrate competency and
professionalism, chief audit executives should possess professional
proficiency for the job, demonstrate proficiency through relevant
certifications such as Certified Internal Auditor, CPA, Chartered
Accountant, or an advanced degree, have at least five years of
experience in government auditing, evaluation, or analysis, should have
a Bachelor’s degree in Accounting, Business Administration, Public
Administration, or related field, and if financial audits are performed, the
Auditor must be a CPA or CA. She stated Ms. Lovell meets the required
qualifications and when they interviewed her, they were looking for a
leader of the department and obtaining a CPA would not be a good use
of her time, especially since the vast majority of audits are not auditing
financial statements which are conducted by external CPA firms, and
that she supports this Ordinance.
Councilmember Donelson stated he feels this is a bait and switch
because his top two candidates for the City Auditor’s position were