Where there’s a Will: The Responsibilities of the Auditor-Controller
The independently “elected” Auditor-Controller is the county’s chief accounting officer. Gina Will’s job is to provide independent accounting and auditing services and monitor internal controls through periodic review and audit.
September 15 Email Request
On Sept. 15, I sent the following email to Gina Will, Auditor-Controller, copied to Craig Greisbach, Director of Office of Emergency Services during the 2022 Measure V campaign. Greisbach was responsible for running Measure V expenses through his budget.
Dear Gina & Craig;
During public comment today at the Board of Supervisors meeting, Michael Taylor requested an accounting of all the expenses surrounding the Measure V tax initiative, including vendor invoices, legal fees, FPPC fine and staff hours.
The departments which used county staff for work on Measure V tasks, and attended the Yes on Measure V committee public meetings, should be figured into the total expenses for Measure V. (see attached 'Tracking Staff Hours' document).
Carissa Binkley, Analyst in the Board of Supervisors office, was in charge of scheduling staff for the Yes on V Committee public meetings. She produced a schedule document. I think the Board of Supervisors Office still has that.
Michael and I would like to meet with you next week to begin documenting expenses. Please give us a date and time that works for you. We would like either Lisa Swarthout or Robb Tucker to be the Board representatives. - Thank you, Pauli
Will’s Response
Will’s response: “As you recall, I met with you and Michael over a year ago to discuss our policies, procedures, and the reports and documents available to meet your needs. At that time, we also explained that timekeeping records related to this project (Measure V) were not created, and therefore our office has no ability to reasonably estimate associated staff expenses. At this point, Director Griesbach and I do not believe we have any additional substantive information to add to the discussion.” - Sincerely, Gina
September 17 Follow-Up
September 17 - Thank you, Gina. We have not seen a comprehensive summary of expenses that would include recent legal fees and fines, let alone staff time
What Michael Taylor requested was basically a 'forensic accounting' of Measure V expenses. Given the fact that government employees are not to work on a campaign during work hours, it begs the question, was the decision not to log in staff hours a deliberate attempt to "circumvent" the reporting of staff hours. Usually, I would think, any special project would log in staff hours to determine the total costs of the project. This is done in any business. It would be accounting practice 101.
Be that as it may, Caleb Dardick, as manager of the Measure V Campaign, spent an entire year working on it. (2022 Salary $181.065 Salary & Benefits $248,958).
So, for starters his entire 2022 salary is certainly one of the costs of the Measure V Campaign. And then we have Department Heads logging in staff time as well as numerous Nevada County staff. I would begin by talking to those staff who were scheduled to work at the Yes on Measure V Campaign public presentations. Trish Tillotson certainly complained about using her staff's hours. Maybe she kept a list of those hours? Ask Carissa Binkley for her staff scheduling document that she used.
Marcia Salter, the previous Auditor-Controller, certainly "hoped" that staff time was being logged in as any good accountant would.
Therefore, our request to completely review all the costs associated with Measure V still stands as there are recent costs that need to be figured in. After all we are talking about "the people's" (taxpayers) money and we deserve to know.
Let us know when we can meet and get started. The Board of Supervisors has a duty to investigate fiduciary negligence. – Pauli
September 18 Reply from Will
Sept. 18 – from Will: “Good afternoon Pauli, Thank you for your comments and recommendations. Should the Board of Supervisors wish to pursue this further, they have the authority to initiate a budget amendment and engage an independent audit firm to perform a forensic audit of these activities. Our external independent auditors have conducted their annual audits in accordance with Generally Accepted Auditing Standards. Their audits of the County’s Annual Comprehensive Financial Reports for the relevant years concluded that the financial statements were presented fairly, in all material respects, and complied with both Generally Accepted Accounting Principles and Governmental Accounting Standards Board requirements”. - Sincerely, Gina
Response to Will
My response: So that's a hard no to taxpayers Gina?
I would think, after all the shenanigans of the Measure V debacle, and the fact that the Board of Supervisors voted unanimously to agree that the County did, indeed, illegally use taxpayer funds for Measure V, that the County would now be bending over backwards to make public amends. I guess the Board of Supervisors is not interested in investigating fiduciary negligence by certain staff. I would think that the Auditor-Controller, an elected office, not beholden to the CEO, would be bending over backwards to find out how this all happened and what it actually cost.
Michael and I would like a clear answer "in writing" directly from the Supervisors, since his request was to them. – Pauli
There never has been an acknowledgement of the requests or a response from the Board of Supervisors.
2022 Emails on Project Control Number (PCN)
On October 17, 2022, Marcia Salter, then Auditor-Controller, asked Caleb Dardick, via email,
“Was a PCN (s) established for tracking all costs related to the Measure V? I am hoping so, but wanted to confirm.”
October 20, 2022
From: Caleb Dardick
To: Tricia Tillotson
Cc: Kit Elliott;(County Counsel) Alicia Chaturvedula; Martin Polt;(Chief Financial Officer) Elise Strickler; Steve Monaghan; Craig Griesbach
RE: Measure V PCN
Trish, To my knowledge, there was no plan to bill staff time to the pre- and post-placement work around Measure V. No one in the CEO's office is tracking time to it, for example. All of the expenses for the public education have been paid through OES.
Elise/OES created a PCN ["the org code is: 0101-20702-414-1000 and the Project Control Number (PCN) is: 41400800... The Org Code is the OES Budget. The PCN title is: Prepare for the Future... Craig and Alex have tracked time to the PCN on their timesheets.]
I think if CDA has other resources to cover staff time, then let’s limit the use of the PCN to OES. - Thanks Caleb
Awareness of Expense Tracking in 2022
In October of 2022, Marcia Salter & Gina Will, (Auditor-Controller’s Office), were aware that the expenses for Measure V, with taxpayer funds, were being misappropriated through the supplies and services line item in the Office of Emergency Services, and not as a special category line item and given an ‘identifying” PCN. Salter, as an “elected” Auditor-Controller, had a fiduciary duty to see that all Measure V expenses, including staff time, have its own PCN designation and line item, and not comingled with Supplies and Services.
Gina Will, who was assistant Auditor-Controller in 2022, was certainly privy to the misappropriation scheme and the fact that it was not corrected at the time. According to a CPA I spoke with recently, an Auditor-Controller can instruct departments to “park” expenses in an alternate category until they determine a correct PCN in which to designate the expenses. This was never done.
Will has the authority to audit the records of the county departments.
Relevant Government Code Provisions
California Government Code § 26883 gives a county board of supervisors the power to require the county auditor-controller to audit the accounts and records of any county department, office, board, institution, or district whose funds are kept in the county treasury.
• Fraud Reporting: If the audit finds evidence of fraud or gross negligence, a copy of the report must go straight to the district attorney.
California Government Code § 8314 makes it unlawful for state and local elected officers, employees, appointees, and consultants to use public resources for campaign activities
• Prohibited Use: Using state or local assets, property, or compensated time for anything outside authorized public business or approved ballot information.
• Public Resources Definition: Includes buildings, land, funds, equipment, supplies, phones, computers, vehicles, and paid working time.
Conclusion
Gina Will took an oath of office and accepted the responsibilities of an independently elected Auditor-Controller. She cannot just pass the buck onto the Board of Supervisors or recommend spending more taxpayer dollars on an external forensic audit. The Board of Supervisors has the authority under Government code 26883 to require Ms. Will to audit the accounts and records of any county department, office, board, institution, or district whose funds are kept in the county treasury.
