Kamas council adopts fraud-policy change and asks audit committee to review the policy

The Kamas City Council voted unanimously on Sept. 22, 2026, to adopt Resolution 2026-07, which changes the contact person for the city's fraud hotline, according to the meeting minutes. ^[1]

Councilor Leslie Staples moved to adopt the resolution with the understanding that the audit committee as defined in the Fraud Prevention Policy agree to meet, review the policy, and identify any necessary changes. Councilor David Darcey seconded. All five council members voted yes in a roll call. ^[1]

The discussion

Mayor Matt McCormick explained that the city was changing the hotline contact named in the policy. The policy exhibit lists the new contact as a CPA with Davis & Bott Certified Public Accountants. ^[1][2]

The minutes record that Staples said it was the first time she had seen the policy, that she wanted to make sure Kamas City is complying with its own policy, and that some items might need to be revised. ^[1]

What the policy says

Section 4 of the policy says the city has contracted with an independent CPA to provide internal audit functions. The listed duties include reviewing quarterly financial statements, reviewing budget to actual on a quarterly basis, scanning the general ledger for unusual entries, and reviewing bank reconciliations and cash receipting randomly throughout the year. ^[2]

Section 5 establishes an audit committee consisting of the mayor, a council member chosen by majority vote of the council, and an independent CPA. Its oversight covers internal controls, the independent financial statement audit and the investigation of hotline complaints. ^[2]

Related records

At its June 9, 2026 meeting, the council reviewed the fraud risk assessment that the State Auditor requires each year; the minutes say the city has a very good rating. ^[3]

The fiscal 2025 state compliance audit tested the fraud risk assessment among other areas and found that the city complied in all material respects with the requirements tested. ^[4]