Agenda Date: 10/06/2026
Subject:
Title
Motion to approve an amendment increasing the cost of the Plante Moran Engagement for the 2025 Fiscal Year Audit
Body
From: James L. Becklenberg, City Manager Prepared by: Laurie Matta, Finance Director Presentations: N/A
PURPOSE:
Pursuant to Section 33 of the Littleton City Charter, the City is required to engage certified public accountants to conduct an annual independent audit. Council approval is requested to amend the cost of the engagement with Plante Moran to complete the City's 2025 Fiscal Year audit.
LONG-TERM OUTCOME(S) SERVED:
High-Quality Governance
DISCUSSION:
The master agreement with the City’s auditor firm, Plante Moran, anticipates annual audit services for up to five years, from 2023 through 2028. Each year, staff requests Council approval of an engagement letter outlining the services and fees for that year's audit.
The 2025 Fiscal Year audit has required additional time and resources due to financial reporting and reconciliation challenges associated with the City's implementation of Workday. Fiscal Year 2025 is the first full fiscal year in which the City has utilized Workday.
Beginning in October 2025, the City engaged a vendor to assist with Workday configuration challenges. Cost allocations and vendor automations required reconfiguration to ensure revenues and expenditures were accurately reported. The majority of the originally identified corrections were completed by May 1, 2026.
However, the current Workday configuration does not fully support the City's audit reporting requirements. As a result, financial statements have required significant manual preparation. These reporting limitations have continued to affect the Finance Department's ability to reconcile accounts and prepare accurate financial statements in a timely manner.
The resulting delays in the City's financial statement preparation also delayed the auditor's ability to complete audit procedures within the original antic...
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