By MIKE McKIBBIN The Daily Sentinel

 GLENWOOD SPRINGS — A management letter included with Garfield County's 1999 audit identified problems in the Treasurer’s Office that have been resolved, or are continuing problems, the two treasurer candidates claim.

 Republican challenger Cheryl Chandler's recent local newspaper advertisements reprinted a section of the letter from the county's auditor, Chadwick, Steinkirchner, Davis and Co. P.C. It noted problems with bank and monthly cash reconciliations, inaccurate reports, a lack of action on outstanding checks and warrants and an account overseen for the Sheriff’s Department and a security issue about the effective date of transactions.

 Democratic incumbent Georgia Chamberlain said the problems resulted from a combination of events during 1999.

 "We were in the process of preparing for Y2K and had just started using new computer software," she said. "We also had a change in how the county budget process worked and some longtime accounting employees retired at the same time. Then on top of that, we had a change in county management" when former assistant County Manager Allen Sartin came on board to oversee finances.

 "Even the auditors had trouble with the software when they were here doing the audit."

 "Y2K had nothing to do with it," Chandler said. "I don't believe her stories, but if I was in her place I'd probably tell the same ones."

 The letter said the treasurer's six-month report was overstated by more than $1.5 million because of a lack of familiarity and understanding of the new software.

 "That really wasn't an overstatement, it's not like we had $1.5 million we couldn't account for," Chamberlain said.

 The Treasurer’s Office works closely with the accounting department on daily changes. Chamberlain said getting the new software to function correctly and training employees to use it contributed to problems.

 She also pointed out the 2000 management letter from the same auditors was only three paragraphs long, indicating earlier problems had been largely addressed.

 "I have been a little surprised at (Chandler's) tactics," Chamberlain said. "I think qualifications are important when you're dealing with county taxpayers’ money, and that's what I expected to hear more about. But she seems to only want to go after me."

 Chandler said her criticism of how the Treasurer’s Office operates is "nothing personal" against Chamberlain and called the office employees "dynamite."

 "I wouldn't change any of them, she has surrounded herself with good people," Chandler said. "But some of the problems (in the 1999 letter) are still there."

 "I have corrected what I have within my power to correct," Chamberlain said. "And in 1999, no (county department) had a good audit. Audits tend to focus on dollar figures, but they also look at how the minutes are being kept, grants, whether human resources is keeping information confidential, separation of duty. All those things."

GJ Sentinel

-- Anonymous, November 09, 2002