Therefore, we are not sure who the tax identification number is assigned to that is being used on this account.

Transcription

1 From: Judy Hardwicke Sent: Friday, August 23, :02 PM To: Nicola Sapp Cc: Robert Balink; Terry Maketa; Dennis Hisey; Amy Lathen; Jeff Greene; Amy Folsom; Diana May; Sherri Cassidy; Dorene Cardarelle Subject: RE: Hi Nicola, We understand, as Sheriff Maketa explained to Bob, that this account was set-up with the permission of former Treasurer Damron. However, Sandra did not discuss this with anyone in our office, there is no documentation on this account in our office, nor has our office ever received a copy of the bank statement. Therefore, we are not sure who the tax identification number is assigned to that is being used on this account. We became aware of this account while we were preparing the Treasurer s Semi-Annual Financial Statement for the period ended June 30, 2013 as required by statute. There was a large variance in the dollar amount of Sheriff fees collected during this period compared to previous six month periods. The research revealed the variance was due to a $600,000+ check written on an account titled El Paso County Sheriff s Office, Civil Division and deposited with our office by miscellaneous receipt. There was never any implication of wrong doing by Sheriff Maketa or his staff. It was just an inquiry. We became very concerned that these funds were not reported on either the County s Financials or the Treasurer s Report. Sheriff Maketa told Bob that he was told that the Treasurer s Office was claiming the Sheriff set up an illegal account. Nothing could be further from the truth. When the Treasurer s Report was converted to the JD Edwards financial system several years ago, the Finance Department designated what funds should be included in the send-over program from the Treasurer s Report to Finance s reports. We would be more than willing to send over any other funds, including the Cash Fund, if you wish.

2 All of us are responsible and must work together to ensure proper reporting of all county funds, thus our inquiries. We would be happy to meet at your convenience to work collaboratively on the recommendations we proposed. Thank you, Judy Hardwicke El Paso County Deputy Treasurer (719) From: Nicola Sapp Sent: Wednesday, August 21, :36 PM To: Judy Hardwicke Cc: Robert Balink; Terry Maketa; Dennis Hisey; Amy Lathen; Jeff Greene; Amy Folsom; Diana May; Sherri Cassidy; Dorene Cardarelle Subject: RE: Importance: High Hi There Judy, Thank you for your . I support your recommendations and am more than happy to work collaboratively with the Treasurer s Office. I would however, like to clarify the statement in your , Finance had also inquired about this account approximately one year ago but did not share this information because it was felt that this was a matter between two elected officials. When we spoke on August 7 th, I clearly advised was the following: When I became aware of the pending bank balance in the civil account, I asked my Finance Manager, Debbie Laney, if it was a balance that appeared in the Monthly Treasurer s Report (provided to Finance

3 by the Treasurer s Office). Debbie advised that she did not see the balance in the report, but that Finance does not receive all Treasurer bank account information. (This is a fact you confirmed during our discussion.) Therefore, when the County Administrator and myself met with Sheriff Maketa and his Comptroller, Dorene Cardarelle, we asked if the civil account was originally set-up through the Treasurer s Office since it did not appear on our Treasurer Report. Sheriff Maketa confirmed the former Treasurer Sandra Damron assisted his staff in setting up the civil account in 2006 and thus the Treasurer s Office should have full knowledge of the account. As a final request, I asked the Sheriff s Office simply to confirm with the Treasurer s Office. While I agree with you that I will never get in between two elected officials, it is absolutely inaccurate to imply that because of this fact, I was not responsible for proper accounting as required by law. Where in fact, when the Sheriff advised his office set-up the account appropriately through the Treasurer s Office, there was nothing more to discuss. It is my understanding a meeting is going to occur between the Treasurer s Office and the Sheriff s Office and I have no doubt the Sheriff s Office will confirm all of the above. Thank you again for your and please advise as to how you would like to proceed with setting up additionally processes and procedures. Nicola Sapp County Budget Officer El Paso County, Colorado (719) From: Judy Hardwicke Sent: Friday, August 09, :42 AM To: Nicola Sapp

4 Cc: Robert Balink Subject: Hi Nicola, Thanks for taking a few minutes to meet with me on Wednesday. As you know, the County s auditors annually confirm cash balances of all known bank accounts for El Paso County. The Treasurer s office provides a list of known bank accounts to the auditor each year for this process on the auditor s standard form. Their form inquires about other accounts the bank may know about, but it is not clear to our office if the auditor receives notice of additional accounts for El Paso County, either under our taxpayer ID number or a different taxpayer ID number. Language from the Standard Form to Confirm Account we fill out for the auditors: We have provided to our accountants the following information as of the close of business on 12/31,2012 regarding our deposit and loan balances. Please confirm the accuracy of the information, noting any exceptions to the information provided. If the balances have been left blank, please complete this form by furnishing the balance in the appropriate space below.* Although we do not request nor expect you to conduct a comprehensive, detailed search of your records, if during the process of completing this confirmation additional information about other deposit and loan accounts we may have with you comes to your attention, please include such information below. Please use the enclosed envelope to return the form directly to our accountants. As we discussed, per C.R.S , all funds collected by county officers are to be paid over to the County Treasurer. The Treasurer is responsible for opening and monitoring all bank accounts. We also know that the Board of County Commissioners has the authority to pass resolutions authorizing bank accounts, but our office still must be made aware of these accounts. In the past month our office discovered a bank account titled Sheriff s Civil Fund. This account was discovered while doing research

5 for the Treasurer s semi-annual financial statement. This account has not been included in either the County s or the Treasurer s financial statements. While researching this, we learned that Finance had also inquired about this account approximately one year ago but did not share this information because it was felt that this was a matter between two elected officials. We are all responsible for proper accounting as required by law... every office and county administration as well as we must work together to ensure our compliance. In order to prevent this type of problem in the future, we suggest the following steps be implemented: 1. Request all county departments to self-report any and all bank accounts that hold county funds to the Finance Department and the Treasurer s Office. 2. Send balance inquiries to all local banks verifying known accounts as well as inquiring about any other accounts. 3. Our office would like to work with you to establish set policies and procedures for bank accounts that hold county funds. Thanks, Nicola, for helping us with this. Judy Judy Hardwicke El Paso County Deputy Treasurer (719)