Lincoln Daily News
welcomes letters of appreciation, information and
opinion on matters pertaining to the community.
community we need to be able to talk openly about
matters that affect the quality of our lives. The
most effective and least offensive manner to get
your point across is to stick to the issue
and refrain from commenting on another person's
opinion. Letters that deviate from focusing on the
issue may be rejected or edited and marked as such.
Submit a letter to the editor online
You may also send your letters by e-mail to
or by U.S. postal mail:
Letters to the Editor
Lincoln Daily News
601 Keokuk St.
Lincoln, IL 62656
Letters must include the writer's
name, telephone number, and postal address or e-mail address (we
will not publish address or phone number information).
Lincoln Daily News reserves the right to edit letters to
reduce their size or to correct obvious errors.
Lincoln Daily News reserves the right to reject any letter for
any reason. Lincoln Daily News will publish as
many acceptable letters as space allows.
To the editor:
The auditing firm of Crowe Chizek had been engaged
to perform the 2004 and 2005 audits for Logan County. The 2004
audit, including all single audits, was completed on Good Friday
afternoon of 2005. The fixed assets, which were entered in the new
Great Plains system, were not finished till early July, but this was
a new GASB rule and because we had gotten an extension we were fine.
It was not until Crowe Chizek returned in early 2006 that issues
with the software and auditing began to surface. These continued
until 2007. Many attempts were made to by Logan County and Tectura,
the company that had done the conversion, but we were never able to
resolve the problems to Crowe Chizek's satisfaction. Tectura on
different occasions came to Logan County. There were many conference
calls, at our expense, as were the trips by Crowe Chizek and Tectura.
We asked for proposals for the 2006, 2007 and 2008 audit. Clifton
Gunderson was selected. In order to facilitate their audits, they
offered to help with the research to finish the 2005 audit. Crowe
Chizek accepted. Clifton Gunderson began their assistance. The audit
was finally completed and filed in October of 2007. Clifton
Gunderson began to work immediately on the 2006 audit. We expect the
2006 audit to be presented to the county board in April. Clifton
Gunderson expects to begin the preliminary work on the 2007 budget
at the end of March 2008 or early April 2008.
The causes for the delay in the completion of the 2005 audit for
Logan County included the following:
Fund Balance: The
system did not produce the fund balance information in an
acceptable form for Crowe Chizek.
Due to/Due from: Most of the time this
worked fine, but there some entries that were never cleared out.
Tectura had entered the 2004 accounts manually into the systems.
Apparently the system would not recognize manual entries and so
they remained. We explained this to Crowe Chizek, but they felt
they could be corrected by the software people. The other
problem in this area is that this software insists on using one
cash account. We and most counties have multiple bank accounts.
Because entries were made into the cash account that were not
part of the actual bank account, these amounts would never be
cleared out of the Due to/Due from and were accumulated. We
asked Tectura to set up additional banks; this never happened. I
had attempted to; however, I was unable to finish. I asked for
help but nothing was ever done. Had it been done, a lot of this
issue could have been resolved.
[to top of second column in this letter]
Issues stemming from conversion problems: One was a series of
checks were written in December of 2004. The checks were entered
into the expense module; they never made it to the banking module.
When Emma reconciled that month, these checks cleared the bank, but
we had nothing in our banking module. This skewed the bank balance
and we asked that it be corrected, but it was not until in 2007. We
do not feel the system could be corrected, because the correction
that was made put these same checks back on our outstanding check
list when that had cleared the bank in January of 2005. We continue
to deal with them. This was one of many similar issues. We have
backup material on all our problems and we welcome questions.
I want to take this opportunity to thank my staff. I simply could
not have gotten through this if it were not for them. They always
stopped what they were doing if we had to research and prove what we
had done was correct. This happened countless times. My staff was
The treasurer's office has never had any problems with completing
their audits on time until 2005. The 2006 and 2007 delays were
caused by the 2005 audit.
I have worked in the treasurer's office since 1976 and have been
treasurer since 1994. We are confident with our new software,
Kintera (American FundWare), we will not have any auditing problems
again. The county will be saving over $50,000 a year in software
costs and $35,000 in administrative costs. We have an opportunity to
recover if we are careful to watch any unbudgeted spending.
We welcome the opportunity visit with anyone wishing to know more
about this issue. We have an abundance of reports and paperwork to
verify our statements.
Logan County treasurer
March 18, 2008]
Click here to send a note to the editor
about this letter.