Budget Mystery. Who are the new accountant and Auditor?

In the February 2022 Minutes for the February 1, 2022 board meeting is this statement within the Finance Committee's report: "Vernell Butler reported that the committee is seeking quotes from CPAs to conduct the tax preparation and audit for the Association."

An accountant for the Association and an Auditor should be different CPAs. The accountant-CPA guides the HOA manager in properly preparing financial reports to the Board and prepares the information return to the IRS. The accountant gives routine advice and should inform the board if something is not being done clearly and correctly.

The Auditor reports directly to the Board, not to the management company. The Auditor tells the board if the accounting is not being done correctly. The 2020 Audit should not have been a "clean" audit; it should have been "qualified". The Auditor should have pointed out material misstatements in the financials and could (should?) have recommended changes.

'Last year I pointed out errors in accounting procedures to the board. I thought they had gotten corrected. Of course, the board doesn't have to listen to me. I'm just a resident. 

In the March 2022 Minutes of the March 1, 2022 board meeting is this statement within the Finance Committee's report: "Vernell Butler stated that the 2022 budget increased by approximately $3,500.00 from 2021. Our two largest expenses are landscaping contracts and light pole repairs."

What Vernell did not explain is that landscaping contracts increased $67,280 (17%). He did not explain that the budget was not increased for light pole expense. 

If landscaping contracts increased $67,280, how did the budget increase only $3,500? Apparently no one of the board asked that question! Why didn't anyone ask what got cut out of the budget?

Last year I suggested an important column be added to the financial reports - a column for Percentage Change. Any good accountant or auditor would recommend that column. That's where you quickly spot what is changing from one year (or month) to the next.

Also, on March 1st "Vernell stated ... 'An account [sic] has been selected for upcoming tax season; documents are being prepared.'" Obviously the Minutes should read "accountant".

But how did that happen? Doesn't it take board approval to contract an accountant? Shouldn't the board have heard recommendations and cost estimates and then voted on the selection? WHO selected the accountant? WHO is the accountant?

And who will the Auditor be?

What's the secret?

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