County, GFOA work to improve practices

Whitman County is working with the Government Finance Officers Association (GFOA) to establish more sound financial and reporting practices following audit deficiencies earlier this year.

The county began working with GFOA, which made a series of recommendations for combating the financial woes which have faced the county for more than a decade now. As a first step, the county has worked to clarify roles and responsibilities for several positions.

A 22-page roles and responsibilities report – a supplement to the larger GFOA report – details the steps the GFOA is helping to implement in order to clarify roles and responsibilities.

“A common issue identified in GFOA’s assessment was the lack of clearly defined roles and responsibilities among front-line staff, elected officials and department heads as they relate to finance and IT functions,” the report read.

Clarifying the roles and responsibilities was necessary for several reasons, including a lack of standardization with position descriptions, outdated position descriptions, unclear duties and responsibilities and duties identified, but not followed, according to the report.

“Our analysis is intended to serve as a baseline to help the county define the roles and responsibilities related to its finance and IT functions,” the report read. “Ultimately, the county will need to conduct an internal review of the individual position descriptions so that they align with the related functions of their respective departments.”

County Commissioner Michael Largent said the county is very committed to implementing the recommendations and moving forward.

“This is that first step we need to take in implementing the GFOA recommendations with regard to finance and accounting issues,” said Largent. “We need to take that seriously. We have to start at the beginning to fix the system.”

The report called for the county to create an organizational chart that shows different positions and how they relate.

“The county will need to create an organization chart that outlines how each component of the county relates and interacts. … By creating a visual of the organizational structure, county employees can easily identify the broader relationship and delineation of departments, offices, etc.,” the report said.

That organizational chart has been created and was endorsed by the county commissioners at their regular meeting Monday, Nov. 16.

The report also provided summaries of recommended financial roles and responsibilities and highlighted which position(s) should be in charge of certain roles and responsibilities.

Largent said a project team comprised of county officials from the treasurer’s and auditor’s office has been formed in order to implement the recommendations. He added that the county is following a model which has been attributed to author Ken Miller, who wrote “Extreme Government Makeover” and “Change Agent.” The goal of his books is to make government work better.

We are trying to draw from people’s experience, Largent noted.

County Administrative Director Gary Petrovich, who is the project manager on the project team, said the county is committed to following the GFOA recommendations, but it will not happen overnight.

“It has taken years for the county to get themselves into this mess, and it will take years to get out of this mess,” said Petrovich.

He said Monday at the commissioner’s meeting itwas a big step with the commissioners endorsing the roles and responsibilities recommendations.

“That was saying, ‘This is going to be our path,’” he said.

Petrovich said the “best way” to move forward is by taking seriously the recommendations put forth by the GFOA and making the process transparent. Largent said endorsing the roles and responsibilities was a pre-requisite to following other recommendations and that the county is committed to forward progress.

“This is for me, personally as a commissioner, my most important priority.”