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Reasoning behind dismissal Editor: In the Feb. 7 Herald, JoAnna Wheeler made a number of statements including, “former finance director Richard Middleton was cleared of any unlawful actions after being investigated by (Mark) Jackley.” Mr. Middleton was place on administrative leave with pay in mid-February 2006 until his termination March 9. City Attorney Mayo Galindo advised me he had been advised by acting City Manager Jackley that certain procedures utilized by Middleton needed scrutiny by an independent third party. On Feb. 14, 2006, Susan Wooten, CPA, was hired to conduct a review of finance department administrative procedures. Wooten was recommended to Jackley by Matt Smith. A detailed report was provided Feb. 22 to council for discussion in executive session the following day. Most of us reconcile our checkbooks with monthly bank statements. With the city, the monthly financial reports, including the general ledger and the quarterly investment reports, must agree with each other as well as the broker/bank statements. Ms. Wooten reported she compared the Dec. 31, 2005 and the Jan. 31, 2006 information and found that none of the three reports for the periods agreed with each other. There was a difference of $607,215 between the high and low for December 2005; however, the Jan. 31 report indicated a difference of $3.48 million. Yes, the council took action to ensure no funds were missing. What would the residents say if funds were missing, and no action was taken? Financial responsibility has, and will continue to be, priority one with me regarding public funds. Henry O. Edwards Jr. Mayor, Live Oak
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