21 S. Market St.
Smyrna, DE 19977

Smyrna Town Hall

21 S. Market St.
Smyrna, DE 19977

By Craig Anderson

SMYRNA — Town officials are receiving a requested audit from the state regarding the municipality’s financial inner workings, a state spokesperson said Tuesday.

Through policy adviser Samuel Barry, the Delaware Office of the Auditor of Accounts provided a statement that said, “Earlier this year Smyrna officials approached the Office of Auditor of Accounts. At their request we are performing a performance audit of the town of Smyrna’s internal control structure for fiscal years 2022 and 2023.

“In addition, during this engagement, our office will review American Rescue Plan Act disbursements made by the town of Smyrna to ensure they meet ARPA requirements.”

Additionally, Mr. Barry said, “Smyrna officials have been fully cooperative with our office, and we hope to release an audit report before the end of this year.”

Mr. Barry said the office is following Yellow Book (government auditing standards) procedures during the audit.

He described internal controls as “policies, procedures, mechanisms, rules, etc. implemented by entities like towns or companies to prevent fraud, ensure their financial records are accurate, and that they are in compliance with the law, among other things.”

Smyrna Mayor Robert Johnson said he believes the town will receive audit results sometime in September.

The mayor noted the town has been challenged by a string of town manager and finance director changes.

“I think we’re in a good place now that the state is here reviewing the books,” he said.

“I’m fine because it can only help. We just have to make sure people stay in their positions for more than just a short time.”

Noting that he was speaking for himself only, Vice Mayor Mike Rasmussen said that “other council members might have different feelings.

“My interest is in if we are following our own internal financial controls/policies, and/or have the right financial policies in place to make sure that all of our funds are allocated correctly.”

For the outside audit, Mr. Rasmussen said Tuesday, “Town Council members are not involved in the audit being performed by the state, aside from being informed of the start of the process.

“I have not been contacted by the state auditor’s office in any way regarding this audit but do look forward to the findings.”

Vice Mayor Rasmussen said the town is in the process of completing its own financial audits for the years 2022 and 2023. The 2022 audit is in draft form and is expected to be finalized and presented soon, he said.

“Town council received the draft financial reports (Monday night) and I am in the process of reviewing them,” he said.

“The 2023 audit has started and is expected to be completed in the fall.”