AFS and Associates was asked to carry out the audit on December 7, only days after the tender was awarded to the YMCA instead of the McKenzie family, sparking a public outcry.

AFS and Associates is a Bendigo-based firm of chartered accountants, with specialists in the auditing field.

The audit was requested by the audit advisory committee councillors Judy Verlin, Noel Perry and Craig Fletcher.

The tender decision was made by the council’s special contracts committee, which also includes councillors Verlin and Perry, along with Councillor Ben Taylor.

Committee chair Cr Perry said while he was disappointed the tender was not decided on until late November, the competitive tendering process had to be followed and there would be savings over the next three years under YMCA management.

He also said the correct tender procedure had been followed.

City chief executive officer Anthony Schinck said all the councillors wanted to make sure the process was correct.

“They were very aware of the public sensitivity,” Mr Schinck said. “They wanted to use an independent audit process to validate the tender process.”

He said “gateways” were built into the audit system to ensure it was all done by the book.

“There are a rigorous range of steps that we have to follow. We simply can’t get procurement wrong.”

Mr Schinck said the council acknowledged that the transfer of the pool to the YMCA after nearly 40 years of family management had produced an “emotive” community response.

“But we can’t compromise our standards. You can’t have good governance but then just ignore it when it doesn’t suit you.”