City Manager Chuck Freeman said he made his decision to fire Finance Director Janell Howard after consultation with city counsel Nate McClintock and an attorney from the city’s insurance company.

“The decision wasn’t made lightly or in a vacuum,” he said Friday.

Freeman would not explain the reason for Howard’s termination beyond saying it was a matter of public trust. He said everyone can make a mistake, but when someone is responsible for $50 million of taxpayer money, the stakes are higher.

“You have to have your chief financial officer above reproach,” he said. “As a CEO, I have to be able to trust that person whole-heartedly.”

Freeman contended the city did an investigation of Howard following the Wal-Mart incident, which found at least one additional issue. He said he couldn’t discuss anything because Howard has a right to protection as a city employee.

Howard had previously been the subject of discussion in January 2007, when the city’s auditor, Wall & Wall, quit without completing its report. At the time, accountant Rob Wall said his decision was influenced by comments Howard made that he construed as a threat to his independence as an auditor. He also was concerned by more than 100 last-minute changes to financial documents.

Howard, a certified public accountant, said she never intended her comments to be taken as a threat. Instead, she thought Wall was taking advantage of Joyce Jansen, who was serving as interim city manager following the firing of Scott McClure. McClure’s departure also meant Howard was working 80-hour weeks leading up to the meeting with Wall & Wall.

Freeman hadn’t joined the city yet, but he knew there were some people who questioned her abilities, despite a new auditor finding the city’s books to be clean.

“She rebounded well from the ’06 report,” Freeman said, noting that the audit issue did not factor into his decision.

Freeman is confident the city’s finances are in good order. The city’s auditor plans to conduct “agreed upon procedures” in addition to its audit this year, though Freeman said such procedures are typical when a finance director leaves.

“I’m not expecting anything,” he said. “This is what you do.”