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The committee invited those
involved in the accounting, computer and audit processes to attend
the adjourned county meeting last night. Present were Logan County
Treasurer Mary Ellen Bruns, John Weber from the auditor's office of
Crowe Chizek and Co., and John McKeague of Tectura, consulting in
the use of the Great Plains software. Finance committee members
anticipated there could be problems when the county rolled over to a
new computer and software system two years ago. This is the first
year that the figures from the new accounting system were sent to
the auditor.
The audit process
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The audit is formed
from figures the county treasurer submits to the auditor after
the fiscal year is closed out.
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The county books have
numerous funds that have detailed entries in those funds.
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The auditor chooses
select figures to enter, but not other figures from the books.
Last March, Crowe Chizek returned a long list of items and
entries for Bruns to fix before the audit could be completed. The
auditors' figures were not detailed enough for Bruns to know what
figures had been included and what had not. It was up to Bruns to go
back and figure out what needed to be put in and what needed to be
pulled out.
An outside accounting professional was consulted to help
interpret the problem and determine how to complete the list of
items to the satisfaction of the auditor. It was determined that it
would be necessary to go into the computer and change out some of
the figures.
Tectura was asked in to assist in manually making the changes,
and extra office help was hired to assist Bruns work at the lengthy
task.
There was also a problem created by the manner that the new
system closes out one year and opens a new year; it does not do it
the same way as the old system, resulting in the figures not
matching.
It is now eight months later and past due, and the audit is not
completed.
Tuesday night, board member Bill Sahs asked for a spirit of
cooperation. Both the Tectura and Crowe Chizek representatives were
asked what could be expected on their parts in helping Bruns get the
audit completed.
McKeague said that the accounting software is designed not be
limited in its use, but that means that it requires decision-making
on the entries that are made. He credited Bruns for knowing her job
well and having the insight to identify the problems and find
solutions.
He said that this is an accounting problem, not a software
problem. Tectura is ready to assist in making the entry changes if
asked, but accountants might be of better assistance in this
situation.
He also recalled that the training on the county computer system
was rushed two years ago because of the expiration date of the old
software. Information migration and staff training that would
normally take six months was done in three months. McKeague
suggested that it might be helpful for Tectura to provide more
training for the county staff on making entries and use of the
system. This might prevent future problems.
From the auditor's side, Weber agreed to accept a list of manual
changes.
Once the auditor's figures reconcile with the county figures,
Weber said, they would still need to perform the customary
fieldwork, where they go into the county departments and review
their books. This takes three to five weeks and leads to a draft
report.
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This provided Bruns some relief. She said that it would still take
some work, but she will be getting that list in order. "All the
figures are there," Bruns said. "It's just the way this system does
things and finding how to apply them for the audit to be done. We're
not changing any amounts, just getting them in the right place."
In a meeting earlier in the day, Bruns said that it appears as
though Logan County is the only county in Illinois using full
implementation of the Great Plains software. There are eight
municipalities using it, though she does not know to what degree
they use it; it might be in only one or more modules, she said.
This limits the professional resources she has to consult. She
said she would often bypass the computer consultants and call a peer
in another county to solve small difficulties.
She knows of only one other county using the Great Plains
software, and they are in Wisconsin. Accounting and auditing
requirements could be different for Wisconsin, but they are pleased
with the product.
As the official documentation of the county revenues and
expenditures, the audit serves several functions.
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It is the primary
resource of the county's financial condition.
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The finance committee
uses it as a guide to make future projections.
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The previous year's
audit is used to make the next fiscal year's budget.
The 2005 audit would be used to set the 2007 fiscal year budget.
The county fiscal year runs from Dec. 1 to Nov. 30.
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The audit is also
used in grant applications.
The Logan County Health Department has two grant applications in
process, for which they were allowed to temporarily use the 2004
audit. Those grants could be lost if the 2005 audit does not
come through in time.
The health department's primary funding is from the state and
federal grants. According to the administrator, Mark Hilliard, the
department has been receiving extensions but does not know when
those extensions might be terminated.
Jonathan Wright, assistant state's attorney, advised the board
that Illinois statutes say the county should pass a new budget.
He confirmed when asked that the board can then amend the budget
with a two-thirds vote, up or down, as needed. That is something
that counties are allowed to do at any time, in case revenues should
fall off.
The county has kept ties with the past auditor and is planning to
consult with Andy Lascody to try to keep the process moving forward.
The finance chairman, Chuck Ruben, said: "I just want to make it
perfectly clear that at no time was there any thought that there was
anything wrong in the treasurer's office. It is strictly a technical
issue and not a financial or anything like that."
He would not ask Bruns for a timeline. He knew that she would be
working to get it done as quickly as possible.
[Jan
Youngquist]
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