APPOINTMENT OF AUDITOR
The Role of an Elected Auditor
In 2019, Zon Eastes was Appointed by the Selectboard to fill an Elected Auditor vacancy. His appointement took a total of 2 weeks for the Selectboard to fill. Zon then had to resign from the Auditor position 4 months later when he was Appointed to the Selectboard. That’s because those two offices cannot be held simultaneously by the same individual.
Resident’s Drive Petition for Forensic Audit
Guilford’s Treasurer and Town Clerk positions were both held by a woman named Penny for 12 years. When Penny retired, the Selectboard proposed a ballot initiative to Appoint the next Treasurer instead of the Town Electing their Treasurer.
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The Selectboard, lead by Chairman Eastes, and Guilford's Finance advisory Committee, lead by Chairwoman Sheila Morse, also proposed that the Elected Town Clerk’s budget be reduced, and the Appointed Treasurer and Town Administrator budgets be increased.
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At the all-in-person Town Meeting, Guilford voters approved the the Selectboard's proposal and the Selectboard appointed the next Treasurer with their budget recommendations for all offices.
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Penny’s retirement then created issues with the separation of offices in Guilford. The Town Clerk controls the vaults, and Penny combined Treasurer and Town Clerk documents in both Vaults.
Since the Clerks budget was decreased, she reduced her hours. The appointed Treasurer and Town Administrator, with increased budgets, wanted access to the vaults when the Town Clerk wasn’t there.
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This led to the takeover of Guilford’s Town Vaults which, “Friends and Election Integrity,” explains in detail.
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Residents were particularly concerned about the transition from Penny as their Elected Treasurer of 12 years to Guilford’s first Selectboard appointed Treasurer. Much like a retail store clerk “cashing out” at the end of their shift, residents wanted a clear break between Penny and the new Treasurer.
So, the residents gathered signatures for a ballot article asking the voters of Guilford to consider a type of forensic audit.
After gathering almost twice the signatures required and presenting them to the selectboard, Chairman Eastes and Town Administrator Morse orchestrated the selectboard’s Denial of Petition.
Which leads now to Guilford’s Newly Appointed Auditor
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Chairman Eastes has claimed repeatedly that Vermont statute doesn’t require Elected Auditors to perform their statatory duties as described in the VLCT Selectboard Handbook. He claims that the selectboard’s hired professional auditors perform that function and our elected auditors simply create the Town Report.
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Guilford resident Tammy Sargent challenged Eastes’ position on the elected auditor’s role and wrote a letter to the entire selectboard asking for a public hearing on the topic. She attached the VLCT handbook from 2008 as her reference not recognizing that the VLCT had just updated the book.
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Referring to the 2008 Auditor’s Handbook, that Zon was presented by Tammy, Chairman Eastes stated that the “VLCT doesn’t make them anymore,” and then claimed that “they no longer produce those sorts of handbooks, for a number of reasons.”
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Jason Herron then posted the 2022 version of the VLCT’s Auditor’s Handbook in the chat function of the selectboard meeting which conflicted with Zon’s statements. At the following selectboard meeting, Zon had the Chat Function Removed.
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Residents were now inquiring if the Elected Auditors were performing their statutory duties and being the “Watchdogs of Town Finance" OR were they simply relying on the information the Selectboard's "staff" (Sheila Morse) was giving them.
On April 5, 2024, one of Guilford’s Elected Auditors resigned. Following that resignation, two Guilford residents, Tammy Sargent and Lyndsey Mitchell, offered their services.
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Remember, Zon was appointed by the selectboard after a 2 week delay. (The time between regular selectboard meetings) Instead of appointing either of those qualified women “forthwith” (immediately; without delay) Chairman Eastes offered another option.
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One month after Tammy and Lyndsey submitted their interest, Zon motioned for the selectboard to “define the process.” (seek another candidate) That vote delayed the appointment of anyone while the town administrator created a new “job description.” Following interviews, the board would make their appointment on June 24th.
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Just days before the new deadline, Robert Tucker submitted his “Letter of Interest” in the Auditors vacancy to the town administrator. It reads in part:
I am writing to express my interest in the open Auditor position. (…) I started that position [he was previous town auditor] shortly after the Town moved to (…) professional auditors, (…). Back then, we (…) left the audit to the professionals. (…). Over the years, we did less actual auditing (…)
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In terms of my resume, I worked for Crofter Moving and Storage for 20 years. (…) After that, I transitioned to my own freelance bookkeeping business, (…).
I have been involved with many area businesses and nonprofits (two of which, “Brattleboro Music Center” (...) Which was "run by Zon Eastes, your current Selectboard Chair, who can serve as a reference.)"
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I have never conducted an audit, (…) I do not have any college degree, (…).
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Respectfully submitted for your consideration, Robert Tucker​​
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Now there are three people for the Selectboard to choose from. Lyndsey is an Enrolled Agent with the IRS who ownes a registered bookkeeping business. Tammy was on Guilford's Finance Advisory Committee and had been critical of recient discoveries concerning the Capital, Reserve, and the Waterline Funds. Lastly, Robert Tucker whose qualifications were just disclosed.
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At 55:40, Selectboard member Cheney stated their decision to choose Bob Tucker over Lyndsey and Tammy “was based on who has the most experience in auditing accounting and bookkeeping, Bob has performed over 750 thousand audits multiple times.”
Wait, what? Bob's letter to the Town Administrator clearly states he has "never performed an audit," and was a "freelance bookkeeper" for the Chairman's nonprofit. That nonprofit was The Brattleboro Music Center which was yoked with Zeke and Linda Hecker."
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To add, Chairman Eastes should have disclosed his relationship and recused himself. Insted, Zon voted for his former employee to become Guilford's Town Auditor.
BTW, Bob's Wife sits as the Chairwoman to the Guilford Library Board of Trustees.