In 2023, there were three Lead Auditors who either retired or resigned with a combined 51 years of experience. At the time, Lead Auditor was the highest-ranking member of the career service, audit staff. Certainly, that much talent leaving the office created a void. Most of the current staff are recently hired Auditor 1 or Auditor 2 level members, with six months to 3 years of experience. Stacy Duke, who was our only remaining Lead Auditor after 17 years working her way up, was the exception. 

By the time I was sworn in as Controller on January 2, 2024, the former Audit Manager, the position second “in command” in the office, Anthony Sabino, retired after three decades of diligent service to the County. Certainly, contributing to the diaspora of talent, he left the office, most appreciatively, with lots of instructions and documentation about the inner workings of the Controller’s office —thank you, Tony! My first priority, then, was to fill his appointed position.

Under the Home Rule Charter, Section 403. Powers, the Controller has the power to make one discretionary appointment within the office. Tony left some big shoes to fill and as I considered this appointment, I had some questions. Why is it that the Audit Manager, an appointed position that may change at the pleasure of whomever is the Controller or with an election, has all of the knowledge about the audit functions, schedule and other workings of the office?

In order to take the Audit Manager position, any of the other members of the staff would have had to leave the security of their career service position and subject themselves to the possibility that their job, benefits, retention and longevity within the County could be jeopardized every four years. That doesn’t provide a whole lot of job security or incentive for someone to leave the protections of their career service position. Also, with the newly created term limits of the County Controller, eight years is the maximum amount of time in the position unless the next Controller decides to reappoint that individual. This circumstance created a dilemma about which kind of employee—a career service or appointee—should assume the audit manager duties?

It would seem that if the Audit Manager position holds that much knowledge, then it should be someone hired through the review process to meet the qualifications, experience and certifications required in that position. To me, the obvious solution was to create a career service position that would serve as Sr. Lead Auditor, an individual who would oversee the auditing staff and buffer any disruption in the changing of the guard while preserving the Controller’s freedom to make one discretionary appointment thereby creating stability, continuity and efficiency in the Controller’s office.

We took the idea to reorganize the Auditing Staff to County Council and, after much scrutiny, were given the go ahead to create the position of Sr. Lead Auditor, a promotional position that would be filled from the pool of lead auditors that did not require adding a staff member. After the position was advertised to the public, we awarded the position to our very own Stacy Duke based upon her qualifications, extensive experience and high-quality work in the Controller’s Office. We are grateful for Stacy’s commitment to the Controller’s Office, for her willingness to take on new responsibilities and for her knowledge and expertise.

Duke said, “I am honored to have been chosen for the Sr. Lead Auditor Position and just want to thank Tara and Mark for this great opportunity. I’m excited for my new responsibilities and the new journey I’m starting in my career. I can’t wait to share all the knowledge and experience I have gained in my 17 years tenure in the office with staff in the Controller’s office and Northampton County Auditees."

I also feel it is very important for the Controller to be able to choose his or her own appointment to be his or her second in command, rather than inheriting one. This person should be someone that is trusted and who the Controller can go to as a confidant. This person serves to hold the Controller accountable, while also helping to manage the office. I could think of no one else than Mark Aurand, a local attorney who, in his close to 35 years of practice, had worked in high powered Lehigh Valley Law Firms before starting his own Law Firm, Greater Good LLC, focused on helping build the community by providing lower cost legal services to small businesses and nonprofits. His commitment to public service and the community as well as his experience in law, business, taxes and other critical areas made him a well-qualified choice for my second in command, which we now refer to as Deputy Controller, a title consistent among other counties in PA. Aurand began his position on February 1, 2024.

 “I am excited to serve the residents of Northampton County in the position of Deputy Controller. I am grateful for the opportunity to use my extensive experience in private law practice, running a small business (law firm) and working with nonprofits and small businesses for the benefit of the people of Northampton County," said Aurand, Deputy Controller.

Shortly after we reorganized the management staff, we looked to fill the position remaining to complete our auditing staff— an open entry level position of Auditor 1. We were fortunate to interview Florina Tang for the position. Florina brings her County experience from working in the County Assessment Department. She also has an accounting degree from Baruch College in New York City. , bringing both corporate and banking experience with her as well. We were excited for her to start on March 17th. She has already proven to be a quick learner and a team player.

“I am very excited to join the Controller’s Office staff as an Auditor 1. I am grateful for the opportunity, and I am eager to quickly learn my new duties. The entire staff has been so helpful and welcoming. Together as a team we are helping to make sure that the County resources are used efficiently and in compliance with the law,” said Florina Tang.

The current composition of the staff other than the Sr. Lead Auditor, with three Auditor 2’s and two Auditor 1’s, has lots of room for growth. Each of these positions is promotional and each of them has the potential to become a lead auditor after several years of experience, continued training and passage of the Certified Internal Auditing (CIA) Exam. The vision is to have a team of lead auditors concentrating on internal audits and reviews while the Deputy Controller and Controller supervise the staff, perform the administrative functions of the Office and build relationships with the community to increase the visibility of the Controller’s office.

Very few residents of Northampton County understand what the audit staff does and how important the work of auditing is to build public trust and certify the integrity of County functions, and it is our goal to change that. Our hope is to build on the current auditing schedule and do other meaningful work to be the fiscal watchdogs for the people of Northampton County, helping to make sure County resources are used efficiently and effectively, and in compliance with applicable law. 

NEXT UP: Preparing for the County’s outside auditor.