Whitman County all smiles after audit

COLFAX — A couple of Whitman County officials came close to tears Monday when the county received its cleanest financial audit in more than a decade.

County Auditor Eunice Coker was at a conference last week when she learned the State Auditor’s Office had issued an unmodified opinion regarding the county’s 2017 financial statements, with no major deficiencies or material weaknesses.

“When I heard there were no findings, I cried,” said Coker, whose office has primary responsibility for the county’s finances.

There have been other times over the last decade when she was nearly in tears, for altogether different reasons. In 2014, for example, Whitman County’s financial records were in such disarray it was several months before state auditors could complete their work. The long delay ultimately resulted in the county’s credit rating being suspended.

As recently as two years ago, auditors were unable to issue an opinion because of a $2.5 million discrepancy between the amount of money recorded by the county’s reconciled bank statements and the amount reported through its internal accounting software.

That discrepancy was later resolved, but under-reporting of cash balances continues to be an issue for the county. Even in the 2017 financial statements, there was a nearly $242,000 difference between the bank statements and internal accounts.

“We’re still working with the Treasurer’s Office to clean that up,” Coker said.

Nevertheless, the Whitman County commissioners were quite pleased with the 2017 report, which state auditors presented to them Monday.

“I teared up,” said Commissioner Michael Largent, who was first elected in 2006. “This has been a long time coming. This was my 12th audit report, and it’s been a struggle ever since I became commissioner to achieve the kind of results we achieved today.”

Largent and Coker both credited Finance Director Sharon Cunningham and her assistant, Jessica Jensema, with making the process improvements needed to support the clean audit.

However, Coker said it’s also taken a combined effort from people all across the county, “from the weed department to Public Works,” to make sure any financial information is being reported in a correct and timely manner.

“There’s been a team that Sharon has worked with,” Coker said. “But she’s been the person who was firm enough and had enough knowledge to say this is what we have to do.”

Commissioner Dean Kinzer said he’s not sure all of the county’s accounting problems have been permanently resolved, but based on this latest audit, “I think we’re on the right track.”

Spence may be contacted at bspence@lmtribune.com or (208) 791-9168.