$4,325,862.39 Adjustment is Routine
The Sutter County CAO, Larry T. Combs, has decided that transfers totaling $4,325,862.39 is a routine item. Put it on the Consent Calendar to make it more difficult for the public to discuss.
The law of unintended consequences has come home to roost with the Sutter County Board of Supervisors. Sutter County uses the basic philosophy “this is the way that we have always done it, don’t confuse me with the facts.” This rule works until you file criminal complaints against the elected Auditor-Controller for following the philosophy.
In his memo to the Board of Supervisors, Curtis Coad, Assistant County Administrator, states “staff noticed that a final step of the standard closing process had not been completed by the Auditor-Controller.” (emphasis added)
Mr. Coad continues, “The final step, which has been completed by the Auditor-Controller each year since the inception of the Health, Welfare, Trial Court and Public Safety Funds in the early 1990’s, consists of returning any unused General Fund contributions from those funds to the General Fund.”
Apparently Mr. Coad failed to provide the authority for his demand. According to the Auditor, no authority exists. By bringing this item to the Board of Supervisors makes it clear that no authority exists. Did Mr. Combs and Mr. Coad conspire to set-up the Auditor on this issue?
In fact, there may not be a reason to make this adjustment. The Auditor states “If funds can be recorded arbitrarily to achieve a desired budget effect, the public and financial community will lose confidence in the veracity of Sutter County’s financial information.” The Auditor may be giving "Team Sutter" more credit than is due.
Folks, this is the old “use it or lose it” philosophy of government funding. In today’s environment the solution is simple; if you over fund by $4 million in one year you simply reduce funding by that amount in the subsequent year (fund accounting). The County has gone through the 2005-06 budget process and has just now figured out that they have a perceived problem?
Mr. Coad, don’t expect that what you were able to do in the past is what you will be able to do in the future. You simply can’t file criminal charges against the Auditor for doing what he has “always done” and then expect him to do it again in the future.
There is more to come on “Team Sutter”.
The law of unintended consequences has come home to roost with the Sutter County Board of Supervisors. Sutter County uses the basic philosophy “this is the way that we have always done it, don’t confuse me with the facts.” This rule works until you file criminal complaints against the elected Auditor-Controller for following the philosophy.
In his memo to the Board of Supervisors, Curtis Coad, Assistant County Administrator, states “staff noticed that a final step of the standard closing process had not been completed by the Auditor-Controller.” (emphasis added)
Mr. Coad continues, “The final step, which has been completed by the Auditor-Controller each year since the inception of the Health, Welfare, Trial Court and Public Safety Funds in the early 1990’s, consists of returning any unused General Fund contributions from those funds to the General Fund.”
Apparently Mr. Coad failed to provide the authority for his demand. According to the Auditor, no authority exists. By bringing this item to the Board of Supervisors makes it clear that no authority exists. Did Mr. Combs and Mr. Coad conspire to set-up the Auditor on this issue?
In fact, there may not be a reason to make this adjustment. The Auditor states “If funds can be recorded arbitrarily to achieve a desired budget effect, the public and financial community will lose confidence in the veracity of Sutter County’s financial information.” The Auditor may be giving "Team Sutter" more credit than is due.
Folks, this is the old “use it or lose it” philosophy of government funding. In today’s environment the solution is simple; if you over fund by $4 million in one year you simply reduce funding by that amount in the subsequent year (fund accounting). The County has gone through the 2005-06 budget process and has just now figured out that they have a perceived problem?
Mr. Coad, don’t expect that what you were able to do in the past is what you will be able to do in the future. You simply can’t file criminal charges against the Auditor for doing what he has “always done” and then expect him to do it again in the future.
There is more to come on “Team Sutter”.
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