to: Ted Noftall
I expect to have additional information available prior to the City Council meeting on 2/17. We have found nothing to suggest any improprieties. The delay in producing the reports you have been seeking has occurred because we know there are errors in the financial data, but we have not yet been able to determine the correct data so that an accurate report can be produced. Progress on this type of work continues to be hampered by accounting staff vacancies
David Harden; City Manager
from: Ted Noftall
to: David, Robin, Bob, don, Drew, Mayor, Scott
Good morning Manager Harden,
Some time ago you assured citizens from the dais that the Cypress Head golf renovation vote would not be brought before Council until a ‘complete accounting for all golf course operations ‘ had been presented.
At the January 20th 2015 Council meeting the Finance Director purported that her 5 year power point summary did exactly that, when in fact all that was presented was gleaned from the Audit reports for the Kemper Management Services Agreement which the Auditor has said himself does not cover all golf operations.
When I advised in that Jan 20th meeting that the Finance Director was mistaken in her assertion regarding completeness you chose to take no action. When privately I pointed out the patent absurdity of what the Finance Director was asserting by noting that none of the transactions or balances in the Golf Course Clearing or R&R accounts had been disclosed you said you did not believe those accounts were helpful or necessary. Well helpful or necessary or not those accounts exist and their transactions and resulting balances need to be disclosed.
If I am the one who is mistaken would you please direct me to the section of the Finance Director’s 5 year golf report for FY 2010 thru FY 2014 that discloses the following:
* A complete accounting as to where the $ 989,259 the Auditor advises was transferred from the CHGC to the City for this period was expended.
* An accounting for the discrepancy between the 259,396 total rounds played per KSM for this period vs the $ 216,572 paid to the City’s R&R fund per the Auditor @ $1 per 18 rnds played.
* An accounting as to where $ 216,572 paid to the R&R fund as reported by the Golf Course Auditor for this period has been expended.
* An accounting for the FY 2010 thru FY 2013 discrepancy between the $211,697 reported in the CAFR as Golf Course Fund capital acquisitions vs the $86,994 being repaid through lease payments for the same period ( Note FY 2014 CAFR not yet released )
If the Finance Director misspoke and none of this financial information has been disclosed as I am contending will you cause it to be disclosed now in keeping to your commitment to present a ‘complete accounting for all golf course operations ‘ ?
FY 2014 saw the un-explained resignations of the Manager, Finance Director, Comptroller, and several Department Directors, at least one of whom is rumored to have resigned because of what he considered to be improper requests of him from the finance department. We have been encouraged repeatedly to go easy on the new Finance Director because of the ‘ mess ‘ she inherited from the Kisela administration with missing this, and incomplete that.
That go easy sentiment may have been all well and good for the first 3 or 4 months starting in July but it is now some 7 months later and we are now mid way into the 5th month of FY 2015 and we have not been presented with a ‘ complete accounting ‘ for anything related to FY 2014. Why is that, and what financial improprieties if any occurred in FY 2014 ?
When questioned In that same Jan 20th meeting your Finance director said as best I can remember ‘ that she wasn’t releasing anything that she was not 100 % sure was 100% correct ‘. That statement as you know or should know is as likely an admission as possible that Finance is not complying with public records requests as required by Statute.
Accordingly, I would again request a full disclosure of the golf course Clearing and golf course R&R accounts for FY 2014 OR otherwise explain exactly what your Finance department has completed in the past 5 months, and still has to complete as regards closing out FY 2014.
for responsible government – 2016