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    Audit Appeal Response by Beverly Moultrie

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    Dan Lehr
    The Chief HR Officer wrote a letter in response to an internal audit's findings regarding her reorganization of the HR department. She argues that the audit's assessment was factually incorrect and incomplete. She states that she discussed the reorganization extensively with city officials over several months and believed it had been fully approved through the budget process. While she acknowledges not obtaining all required signatures on forms, she asserts this was an oversight due to personal and pandemic-related disruptions, not intentional avoidance of policy. She expresses willingness to learn from the audit's critique.

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    Audit Appeal Response by Beverly Moultrie

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    Dan Lehr
    935 views2 pages
    The Chief HR Officer wrote a letter in response to an internal audit's findings regarding her reorganization of the HR department. She argues that the audit's assessment was factually incorrect and incomplete. She states that she discussed the reorganization extensively with city officials over several months and believed it had been fully approved through the budget process. While she acknowledges not obtaining all required signatures on forms, she asserts this was an oversight due to personal and pandemic-related disruptions, not intentional avoidance of policy. She expresses willingness to learn from the audit's critique.

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    The Chief HR Officer wrote a letter in response to an internal audit's findings regarding her reorganization of the HR department. She argues that the audit's assessment was factually incorrect and incomplete. She states that she discussed the reorganization extensively with city officials over several months and believed it had been fully approved through the budget process. While she acknowledges not obtaining all required signatures on forms, she asserts this was an oversight due to personal and pandemic-related disruptions, not intentional avoidance of policy. She expresses willingness to learn from the audit's critique.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    935 views2 pages

    Audit Appeal Response by Beverly Moultrie

    Uploaded by

    Dan Lehr
    The Chief HR Officer wrote a letter in response to an internal audit's findings regarding her reorganization of the HR department. She argues that the audit's assessment was factually incorrect and incomplete. She states that she discussed the reorganization extensively with city officials over several months and believed it had been fully approved through the budget process. While she acknowledges not obtaining all required signatures on forms, she asserts this was an oversight due to personal and pandemic-related disruptions, not intentional avoidance of policy. She expresses willingness to learn from the audit's critique.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    City of Chattanooga

    Human Resources Department

    Beverly L. Moultrie, Chief HR Officer Andy Berke, Mayor

    December 10, 2020

    Anne Wilkins
    Audit Committee Chair

    Re: Response in Opposition to the Office of Internal Audit Findings dated


    September 25, 2020

    Dear Ms. Wilkins:

    In accordance with your request, please accept this letter as my Response in Opposition
    to the Office of Internal Audit Findings Dated September 25, 2020 (“Audit”). 1 As stated in my
    Notice of Appeal, the Audit findings are based on a clearly erroneous assessment of the facts,
    evidence, and an incomplete recitation of the relevant events. This Response is intended to
    provide a more detailed, but concise statement of the facts and relevant events that precipitated
    and preceded the personnel decisions at issue in this matter.

    As the Chief Human Resource Officer, I proposed a reorganization of the Human


    Resources Department after a 2018 needs assessment was conducted. The needs
    assessment confirmed my belief that changes were necessary within my department to provide
    for a more efficient delivery of human resource services to the City of Chattanooga. Following
    the needs assessment, and a critical point which the Audit fails to acknowledge, I had
    numerous discussions and meetings with the Chief Operations Officer and other city officials
    regarding the reorganization of the Human Resources Department. For example, the
    reorganization changes were discussed and reviewed during monthly budget meetings with
    the Deputy Chief Operations Officer, the Chief Financial Officer and the budget team. Finally,
    the reorganization was approved through the budgeting process (BFO) and reaffirmed in the
    current FY Budget. The reorganization was approved to occur in two (2) phases. The changes
    in question were a part of phase 2.

    1
    This response also relies on the responses set forth in the February 26, 2020 email communication from
    Beverly L. Moultrie, Chief Human Resources Officer to Stan Sewell, City Auditor.
    Anne Wilkins
    December 10, 2020
    Page 2
    _______________

    Following the comprehensive and detailed discussions with leadership which transpired
    over several months, I certainly without any equivocation believed that the reorganization of
    the Human Resources Department had been approved.

    Based on these approvals, in my opinion the submission of JAQ forms “ex post facto”
    was not necessary and would have been superfluous. Importantly, prior to the implementation
    of the personnel changes at issue a comprehensive assessment and evaluation of existing
    positions was completed in 2018, which included job descriptions and salary.

    With these approvals in mind, I then followed the applicable policy by executing the
    PARF forms to initiate the reorganization of the Human Resources Department. At no time
    after I executed the PARF forms, until the Audit, was I aware that the remaining authorized
    signatures on the PARF forms had not been obtained. At all relevant times, I believed that
    based on the prior approvals referenced herein, that the PARF forms had also been promptly
    executed as this matter was a fait accompli.

    Because I firmly believed that the reorganization had been approved and the PARF
    forms executed, I authorized the Human Resources Department to process the payrate
    changes. I would not have authorized these changes if I had not concluded, that all necessary
    approvals had been obtained. I am now aware that my conclusion with regard to the execution
    of the PARF forms by the other signatories was erroneous, although at the relevant time I
    believed otherwise.

    With regard to the Audit comment about a delay in providing PARF forms, I affirm that
    this is correct. However, the delay was not intentional, but rather was caused by an emergency
    leave I took for a personal family matter, closely followed by the onset of the Coronavirus
    pandemic and the rolling disruptions to normal work hours. In the midst of these things, my
    commitment to provide the forms merely fell off of my radar.

    My desire to better serve the administration and the citizens of Chattanooga led to my
    aggressive approach in implementing the reorganization which I believed had been approved.
    However, in hindsight, my actions should have been tempered by a more deliberate approach
    to making personnel changes within City of Chattanooga government. I clearly understand that
    the policies and procedures which govern our collective actions are important to achieve an
    effective organization. In this regard, the Audit has provided me with a teachable moment and
    a learning tool. I certainly appreciate the hard work that went into the Audit, and in the future,
    my actions as the Chief Human Resources Officer, will be guided by its critique of this matter
    and the findings.

    Sincerely,

    Beverly Moultrie
    Chief Human Resource Officer

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