county audit difficulties comes into sight
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The Logan County Board approved additional funds
to complete a task order from the county's software company, Tectura.
In a recessed adjourned meeting on Jan. 23, the board approved up to
40 hours of additional work, total $6,000, to complete changes to be
made to the 2004-2005 financial books.
They also approved hiring Helen G. Barrick, a certified public
accountant from Clifton Gunderson, to review the figures before they
are sent to the auditor. Gunderson began work to identify fund
balance changes with explanations, and the completed figures were
expected to be in the hands of Crowe Chizek on Monday morning
An expert in the Microsoft Great Plains software and in
accounting, Colleen Pluta, was hired through Tectura to help move
figures around in the computer system when problems with fund
balances were found after the year had been closed out. The original
estimate for the unknown amount of work was for 80 hours. In
November it was not known how much time it would take. The board
approved 80 hours at $150 per hour ($12,000) and six hours of
project management at $150 ($900), for a combined total of $12,900.
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Additionally, the complications with the entries have changed the
process that the auditor will now need to follow. Therefore, Crowe
Chizek has changed their audit fee. The original cost for the audit
was to be $38,000. John Weber of Crowe Chizek told the board this
month that because of the problems with the figures, standards now
require that they take additional procedures. He could not say
exactly how much more they will need to charge until they actually
get into the work. It is dependent on the number of journal entry
changes that have been made. Each change must assessed and followed
back to the fund where it came from. The estimate for the new audit
procedure is $55,000 to $57,000.
This is the last year of a three-year contract with Crowe Chizek.
Rough estimates gathered by county coordinator Dewey Colter for the
next three-year audit contract indicated that prices have gone up
and counties that negotiated new contracts this year are paying
substantially higher prices than in the past, with the average about
The finance committee has received three bids for the next
three-year audit contract, which will be discussed at this month's