We, the undersigned residents, taxpayers, voters, business owners, and concerned citizens, respectfully request a comprehensive, independent forensic audit of the City of Stockbridge, Georgia, covering at least the previous TEN (10) fiscal years.

We, the undersigned residents, taxpayers, voters, business owners, and concerned citizens, respectfully request a comprehensive, independent forensic audit of the City of Stockbridge, Georgia, covering at least the previous TEN (10) fiscal years.

This request is not limited to one mayor, one council member, one administration, or one political controversy.

We are asking for an examination of City finances as a whole — including expenditures associated with the Mayor, every member of City Council, City management, departments, and City operations during the review period.

WHAT WE ARE ASKING TO HAVE EXAMINED

The independent forensic audit should include, but not necessarily be limited to:

• Purchasing cards and City-issued credit cards
  Reimbursements.
• Travel, lodging, meals and entertainment expenses
• Memberships, conferences and training expenses
• Contracts, vendors and contractors
• Procurement and competitive-bidding compliance
• Professional-services and consulting agreements
  Legal fees, outside counsel and special/investigative counsel
• Vendor payments and other disbursements
• Budget amendments and transfers
• SPLOST funds and expenditures
• Change orders and contract amendments
• Payments made on behalf of elected or appointed officials
  Receipts, invoices, approvals and missing supporting documentation
• Repayments or reimbursements made to the City
• Settlements and related expenditures
• Compliance with City purchasing policies, ethics requirements, financial controls and applicable law
• Any other transactions identified by the independent auditor as requiring further examination

WHY TEN YEARS?

As more public records have been examined, it has become apparent that understanding some current financial questions may require reviewing older contracts, expenditures, decisions and transactions.

A five-year snapshot may not provide enough historical context to determine whether something represents an isolated occurrence or part of a longer financial or administrative pattern.

Therefore, we are requesting at least a ten-year forensic review.

Importantly:

The auditor should be authorized to follow the records wherever they lead, including examining transactions or underlying agreements outside the ten-year period when reasonably necessary to fully investigate a transaction, contract, expenditure or financial practice identified within the audit period.

THIS IS NOT THE SAME AS A ROUTINE ANNUAL AUDIT

The purpose of this request is not simply to determine whether financial statements fairly represent the City’s financial position.

We are requesting a forensic examination designed to look more deeply at individual transactions, documentation, authorization, procurement, internal controls and the handling of public money.

The objective should be simple:

Follow the money.
Follow the documentation.
Determine whether the rules were followed.
Report the findings publicly.

INDEPENDENCE MATTERS

The forensic audit should be performed by a qualified independent forensic auditing firm with no current financial, contractual, political or employment relationship with the City officials or transactions being examined.

The final report, findings, methodology and recommendations should be made available to the public, subject only to lawful redactions.

WHO WE ARE ASKING TO ACT

This petition is directed to the Stockbridge City Council and appropriate City officials and is also intended to place the request before the Georgia State Auditor and other appropriate state oversight authorities, with the Governor included among the officials from whom residents are seeking attention to the matter.

This request is bigger than any one elected official.

It is about public money and public accountability.

Whether the forensic audit ultimately finds improper expenditures, inadequate controls, procedural problems or finds that the questioned transactions were entirely proper. Stockbridge residents deserve an independent examination capable of answering those questions.