City Council
Regular MeetingDanbury, CT · February 18, 2025
Minutes
~ COMMITTEE REPORT~
Audit Committee (2023) – Meeting #2
February 18, 2025
Chair Frank Salvatore called the meeting to order at 6:01p.m. on Tuesday, February 18, 2025.
Present were Committee Members Andrea Gartner, Ben Chianese, and Irving Fox; absent was
Member Elmer Palma. From the City were; Dan Garrick, Director of Finance; Joanne Stark,
Assistant Finance Director (Operations); Kara Prunty, Assistant Finance Director (Budgets and
Grants); Taylor O’Brien, Chief of Staff, Mayor’s Office; Robert Alves, Mayor. Also in attendance
were Kara Casimiro, Superintendent, Danbury Public Schools; Michael Weever, CFO, Danbury
Public Schools; Scott Bassett, RSM. Ex Officio members present were Peter Buzaid, Duane
Perkins and Michael Coelho. From the public were Tom Brown and Geoffrey Herald.
Mr. Bassett provided a summary of the Audit report. He identified items a cyber incident on the
public schools’ computer system and the delay of the 2022 Audit as abnormalities. He reviewed
the items having the most impact on the City’s finances. He noted that as an independent auditor
he is required to identify areas of concern, and there were none; he noted strong financial results.
He explained that crediting agencies take special notice of funding progress of the pension plans;
the city’s plans are well funded. Actual revenues exceeded the budgeted amount by $3.8M,
expenditures were under by $9.9M. He emphasized the need for the city to provide a complete
product before the auditors can start their work in the future.
Mayor Alves thanked the Finance Department, Danbury Schools, the Council and RSM for
working together to make great strides in getting caught up. Mr. Garrick pointed to page 7 and 20
of the handout as a good summary of the budget; he noted the City’s classification of AA+ with
the credit agencies; and confirmed a collaborative effort between the city and schools to get this
audit done.
Chair Salvatore asked if there are areas of improvement; Ms. Stark and Mr. Weever confirmed
that the two finance departments have worked well together to catch up. Chair Salvatore asked if
the financial statements present the city’s financial position fairly; Mayor Alves, Mr. Garrick and
Mr. Bassett all answered yes.
Member Gartner asked about materiality changes on page 4. Member Chianese asked about a $9M
excess for Danbury Public Schools (page 129); Mr. Garrick confirmed that those excess
(unassigned) funds go back to the general fund balance and it can be reassigned by the City
Council. Member Chianese asked about the $19.4M expenditures account; Mr. Garrick confirmed
the percentage is similar as other years; He referenced deficit on page 16 of the financial report;
Mr. Garrick confirmed the deficit has decreased. Member Chianese identified a typo on page 56.
Member Fox asked about weaknesses regarding audit readiness; Mr. Garrick identified short
staffing in the city and schools, which has been addressed; Ms. Stark noted the amount of
transactions vs. small adjustments that needed to be made as a positive.
Member Fox asked about past credit ratings; Mr. Garrick stated that the City has been a strong AA
for multiple years, he explained that the AAA qualifications have changed; Mayor Alves noted
that a AAA rating would now require demographic and population changes. Ms. Casimiro spoke
on continued efforts by the schools to address cyber security needs.
Mr. Duane Perkins asked about the affect of staffing needs on getting audits done on time; Mayor
Alves spoke on the expectation of having the next audit completed in 6 months with the help of
CLA, and noted that once audits are caught up, both finance departments should be fully staffed
and able to meet deadlines; Ms. Casimiro confirmed that once the 2024 and 2025 audits are done
she expects staffing to allow for on-time audit submissions.
Mr. Coelho asked about funds that were allocated by the City Council to assist the finance
department; Mayor Alves identified the first request ($100,000) as only partially having been used
for staffing that did not help with the audit, the second request ($100,000) was used to fund CLA
assistance; Ms. Stark estimated that the funds were used equally by CLA to address city and
schools audit needs. Ms. Casimiro identified agency and CLA support with finance needs.
Member Chianese asked about software; Mr. Garrick and Mrs. Stark spoke on MUNIS upgrades
to improve the City’s paycheck system and finance needs. Mayor Alves thanked both Finance
Departments, City Council and Mayor’s staff for their dedicated work over the last 12 months.
A motion was made by Member Chianese, and seconded by Member Fox, to make a
recommendation to the Council as a whole to accept the audit financial statements for the
fiscal year ending June 30, 2023, including all management letters and adjustments as
indicated. The motion carried unanimously.
A motion was made by Member Gartner, and seconded by Member Chianese, to close the 2023
Audit Committee and adjourn. The motion carried unanimously.
Meeting adjourned at 7:06pm
Respectfully submitted
Frank Salvatore, Chair
Andrea Gartner
Ben Chianese
Irving Fox
Agenda
CITY OF DANBURY
155 DEER HILL AVENUE
DANBURY, CONNECTICUT 06810
www.danbury-ct.gov
ELISA ETCHETO PHONE: 203-797-4514
LEGISLATIVE ASSISTANT FAX: 203-796-1529
e.etcheto@danbury-ct.gov
MEETING NOTICE
Who: City Council – Committee Members
When: 6 P.M. – Tuesday, February 18, 2025
Where: 3C, 3rd Floor
City Hall, 155 Deer Hill Avenue
Purpose: Audit Committee 2023 (Meeting #2)
Committee Members, Department Representatives:
Frank Salvatore, Chair
Andrea Gartner, Council
Ben Chianese, Council
Irving Fox, Council
Elmer Palma, Council
Dan Garrick, Finance Director
Posted: Town Clerk Information Board City Website Calendar
Noticed: Kara Prunty, Asst. Finance Director Joanne Sterk, Asst. Finance Director
Scott Bassett, RSM US LLP Mayor’s Office
Michael Weever, Schools’ Chief Financial Officer
~ COMMITTEE REPORT~
Audit Committee (2023)
November 26, 2024
Chair Frank Salvatore called the meeting to order at 6:01p.m. on Tuesday, November 26, 2024.
Present were Committee Members Andrea Gartner, Ben Chianese, Elmer Palma, and arriving at
6:31pm was Irving Fox. From the City were; Dan Garrick, Director of Finance; Joanne Stark,
Assistant Finance Director (Operations); Kara Prunty, Assistant Finance Director (Budgets and
Grants). Also in attendance were Michael Weever, Danbury Public Schools’ CFO; Richard
Jannelli, BOE and Scott Bassett, RSM (attended virtually). Ex Officio members present were Peter
Buzaid and Duane Perkins. From the public were Tom Brown and Al Robinson.
Mr. Garrick provided an overview of the status of the 2023 Audit; he noted some items that are
still outstanding and identified recently submitted reports including the schools’ report and OPEV.
Mr. Bassett explained that both RSM and the city are working hard to get the audit done quickly;
he confirmed that trial balances are just being finalized which will trigger the next phases in the
audit process. He said he has communicated to the state about the city’s ongoing efforts to get the
audits done as quickly as possible.
Chair Salvatore asked for the anticipated completion date; Mr. Bassett expects a final report by the
first or second week of January. The chair asked about challenges that prevented them from getting
the trial balances sooner; Mr. Bassett noted time to perform catch up work as a key factor. Mr.
Weever discussed delays caused by the need to gather information as well and a staff shortage of
one position.
Member Chianese asked about the timeline of getting selections done. Member Palma asked about
any hold ups; Mr. Bassett discussed the process of reviewing submissions, which take time. Ms.
Stark explained that some outstanding items on the city’s side are contingent on the draft audit
report that should be presented in December. Members Gartner and Chianese and Chair Salvatore
asked about the 2024 Audit process; Mr. Weever and Mr. Garrick confirmed that some
simultaneous work does take place.
Ms. O’Brien thanked the Council, the Finance Department and RSM for all their hard work and
support in getting the audits done; Mr. Bassett noted weekly meetings and updates that take place
creating a productive working relationship with the city. Member Palma asked for a checklist of
items that are needed for every audit to help move the processes along; Ms. Stark confirmed that
they are already working on a checklist for 2024; Ms. O’Brien noted a portal that is used to keep
the collection of information organized. Member Chianese asked if CLA has been helpful with the
process; Ms. Stark confirmed their assistance and work as a second reviewer has been helpful.
Mr. Bassett spoke on the importance of a solid closeout that will help with the next audit. Member
Palma asked if the Finance Department foresees any issues that the city will have to address; Ms.
Stark said that she does not have any now but will communicate any that come up as soon as
possible.
Chair Salvatore asked about the need for additional staff at the schools; Mr. Weever noted an open
position and a temp that he hopes to keep. Mr. Duane Perkins asked about grants; Mr. Bassett
confirmed 2022 and 2023 consisted of a lot of grants and noted that there will not be as many in
2024, which could help the process move faster.
Member Fox asked differences in timelines; Mr. Garrick spoke on the expected timeline for a final
report for 2023, he estimates about six months for the 2024 audit; Mr. Bassett confirms a June
timeframe is reasonable; Ms. Stark confirmed that their internal deadline was June; Ms. O’Brien
noted that a more aggressive timeline had been discussed but that June is more realistic.
Chair Salvatore thanked everyone.
A motion was made by Member Chianese seconded by Member Gartner, to continue the
committee subject to the call of the Chair. The motion carried.
Meeting adjourned at 6:38pm
Respectfully submitted
Frank Salvatore, Chair
Andrea Gartner
Ben Chianese
Irving Fox
Elmer Palma
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