Auditor declines to show at commissioners session

Hoping to discuss the county's plan to address state audit findings and recommendations made by the Government Finance Officers Association, county commissioners Tuesday invited Auditor Eunice Coker to a meeting in their chambers.

“We're trying to move the process forward with the GFOA recommendations, and there's some steps that need to be taken in order to get the system up and all the departments communicating,” said Commissioner Dean Kinzer.

The commissioners last month made the invitation to Coker to meet with them Tuesday this week, and she declined. They subsequently issued a second invitation, again for Tuesday, with the aim of eventually meeting with her on the first board meeting of every month to communicate the county's progress toward a clean audit and meeting the recommendations. The second invitation did not receive a response.

“I've been increasingly swamped by a couple of other things,” Coker told the Gazette. “These are important things.”

Coker told the Gazette she was not aware she was still on Tuesday's agenda after declining the first invite, and she said she felt leaving the meeting on the agenda made it look as though she was absent.

“I acknowledge that I have an invitation to attend, but we're working with the treasurer, the big people, the key people,” she said. “They're making me out to be somebody who says, 'no. I'm not going to play with you.'”

Commissioner Art Swannack said the intention of keeping the item on the agenda was the hope that Coker would change her mind and show up.

“We did that with the hopes that the auditor would accept our invitation,” he said. “In her response for declining the invitation, she listed a bunch of things happening, but we just haven't heard or seen that plan.”

Commissioner Michael Largent said he feels it is important to report any progress toward the goals to the public.

“I am absolutely aware there are some good things going on,” he said. “I think it is time to celebrate the progress that has been made. It would encourage some people to know that people in Eunice's department are making progress on this issue.”

Coker also told the Gazette she did not want to be put on the spot in a public meeting.

“We'll make sure to keep them apprised, but we're not coming to a meeting. We're not going to be in the hot seat with them,” she said. “It could be during a commissioners' meeting if we could sit around the table and have a discussion.”

The Board of County Commissioners is not able to meet outside of a public session, and Largent said he wants the process toward meeting the goals to be a transparent, public process.

“I don't know how to make progress on this issue without talking about it,” he said. “I would prefer a respectful, ongoing, public process to achieve results beneficial to not only the people of Whitman County, but to the organization of Whitman County, with personalities aside.”

The county has not had a clean audit for more than a decade, and after previously being able to supply the State Auditor's Office with the necessary paperwork to complete audits for the past few years, the county was unable to do so for the 2015 audit period, which was performed in 2016.

“2016 was a rough year for our financial department,” said Coker.

State audit findings have included a lack of internal controls, discrepancies in accounting numbers and inaccurate reporting of figures, among other things.

Kinzer said it is important all involved in the process of meeting the budgetary, state auditor and GFOA goals are in collaborative communication.

“We do need to work collaboratively,” he said. “We need accurate numbers in a timely manner, and we're not getting it.”

Coker said her office, with new staff, has been working to address the issues, and she feels as though it is in a better place than it has been in years.

“We're in a position now where for the first time since 2009-10 we've got people up here who know what they are doing,” she said.

The county has recently re-hired Sharron Cunningham, who is now serving as finance administrator. Deborah Parent has also been brought on board as assistant finance administrator.

“We're in such a good spot right now,” said Coker. “She's (Sharron) also not going to sit around and wait for meetings. It's amazing what she has done within a month of being here.”

Largent said that Coker, as an independent elected official, is not obligated to meet with the board in the same way that an appointed department head would, but he does want the meetings to occur.

“I feel we are as much interdependent as independent,” he said.

Swannack agreed.

“We're responsible for the funding, and we're trying to figure out where our priorities are,” he said. “We're just trying to be cooperative in our discussions and hoping the auditor will come meet with us.”

Kinzer also agreed.

“We're not trying to be mean or ornery,” he said. “We're just trying to move things along.”

Coker said she does want to be able to communicate the progress to the public.

“I did not have a person capable of pulling this off up here until September,” she said. “You're right, let's set up a meeting, but let's move forward, cutting back on the meetings that don't go anywhere.”

The commissioners plan to keep a slot open for the auditor at their first meeting of every month. The next meeting is on the agenda for Monday, March 6, at 10:30 a.m. in the commissioner's chambers at the courthouse.