Moss Adams; resetting the piece.

I attended an Audit Committee meeting, during which
APS Chief Financial Officer, Gina Hickman answered
board member questions about the Moss Adams audit
of the APS Finance Division.

During her testimony, she indicated that APS had met some
federal requirement for whistle blower protection,
because of the APS SilentWhistle program.

I have proved that APS' SilentWhistle is no more than
a forwarding mail box. link

Complaints are not guaranteed a principled resolution.

Complaints are forwarded to the very people against whom
they are made.

If the Moss Adams audit indicates that the leadership of
the APS has represented that they have an honest whistle
blower protection program, the audit contains a fraud.

I have contacted Moss Adams to allege that the leadership
of the APS, if they have deliberately misrepresented
SilentWhistle, have materially misled Moss Adams auditors.

Moss Adams apparently, does not want to respond to my
allegation on the record. They are yet to acknowledge
in writing, that they have even received it.

The Audit Committee, according to School Board Policy
has some responsibility with respect to oversight over the audit
and over APS' whistle blower protection program.

APS school board policy, here quoted in significant part;

"An Audit Committee to review and recommend
approval or action(s) ... any employee whistleblower
complaints ..."

It seems to me that the Audit Committee has to sign off on
the handling of my complaints.

If the Audit Committee signs off on a fraud, do they not
become complicit in an effort to materially mislead the
Moss Adams auditors?

The Audit Committee has every obligation to insist that
APS' Chief Financial Officer defend her representation
of the truth about SilentWhistle to Moss Adams auditors.

In an open meeting.

And why in the world, would I not be given the opportunity
during that meeting, to defend my complaints?


It is a simple enough question,

Does the audit represent that,
APS protects whistle blowers and offers principled
resolution of complaints by means of SilentWhistle?

If it does, it contains a fraud.