Who is GARY MOORE HUGGETT?

GARY MOORE HUGGETT, C.P.A., MASTERS, SMITH & WISBY, outside "auditor" for City of St. Augustine


From: easlavin
To: ghuggett
Sent: Sat, Mar 21, 2015 3:29 pm
Subject: Re: Request No. 2015-62: Work Papers, Audits and Compliance Reviews of All 450th and Noche de Gala Spending by Longtime City Auditor, Gary Huggett, CP.A. and Masters, Smith & Wisby, 2007-date

Dear Gary:
1. What annual continuing education courses do you take in government audit work?
2. Please share grades and certificates.
3. What government audits other than the City of St. Augustine have you or your firm perfumed, and when?
4. Please send requested work papers for City of St Augustine audits.
Thank you.
Sincerely,
Ed

-----Original Message-----
From: Gary Huggett
To: 'Ed Slavin'
Sent: Sat, Mar 21, 2015 3:03 pm
Subject: RE: Request No. 2015-62: Work Papers, Audits and Compliance Reviews of All 450th and Noche de Gala Spending by Longtime City Auditor, Gary Huggett, CP.A. and Masters, Smith & Wisby, 2007-date

Ed there are no GASB sections that address this one way or the other that are specific in nature.

Gary M. Huggett, CPA
Partner


From: Ed Slavin [mailto:easlavin@aol.com;]
Sent: Saturday, March 21, 2015 1:41 PM
To: Gary Huggett
Subject: Re: Request No. 2015-62: Work Papers, Audits and Compliance Reviews of All 450th and Noche de Gala Spending by Longtime City Auditor, Gary Huggett, CP.A. and Masters, Smith & Wisby, 2007-date

Please cite any GASB sections upon which you relied for not doing audit work. Thank you.


On Mar 21, 2015, at 1:44 PM, Gary Huggett > wrote:
Ed,

I will speak with City personnel to confirm if there is something unique about the programs you are inquiring about but if not, GASB does not require us to look at any specific programs but rather to perform a risk assessment and structure our audit procedures accordingly. We did no specific work on the programs you mentioned to my knowledge.

Gary M. Huggett, CPA
Partner


From: easlavin@aol.com [mailto:easlavin@aol.com];
Sent: Friday, March 20, 2015 4:06 PM
To: Gary Huggett
Subject: Fwd: Request No. 2015-62: Work Papers, Audits and Compliance Reviews of All 450th and Noche de Gala Spending by Longtime City Auditor, Gary Huggett, CP.A. and Masters, Smith & Wisby, 2007-date

Dear Mr. Huggett:
Please respond to my Open Records request, sent to the City and to you pursuant to F.S. 119.
Thank you.
With kindest regards, I am,
Sincerely yours,
Ed Slavin
www.cleanupcityofstaugustine.blogspot.com
904-377-4998

-----Original Message-----
Sent: Fri, Mar 20, 2015 3:59 pm
Subject: Request No. 2015-62: Work Papers, Audits and Compliance Reviews of All 450th and Noche de Gala Spending by Longtime City Auditor, Gary Huggett, C.P.A. and Masters, Smith & Wisby, 2007-date

Please send. Thank you.