
John
I have had the opportunity to read the article concerning Mr. Garrett, and the slant the writer placed on cronizism. For the record, Mr. Garrett has NEVER been an associate of our firm. I have known him for several years and have had the opportunity to review many of his analytical reports, and, I can assure you and the citizens of Evansville, that we will be well served by his analytical abilities. He was the one that discovered the $1.6 million dollar error concerning the Ford Arena that led to the SBOA’s audit, now underway. I informed our Council President of this situation back in July of 2012. His resume is very clear that he holds a CPA, and CMA certificate. It is well known that CPA’s & CMA’s can be classified in two categories, (1) active, and, (2) Inactive. Every three years, a CPA must submit their continuing professional education [so many hours in tax subjects, and so many in Accounting & Auditing] equaling a total hours of 120. If the CPA wishes to go inactive, meaning that he/she wishes not to maintain the CPE requirements, they will be considered inactive, NOT DISBARRED. The same situation goes for the CMA. So, the C&P’s slant that, somehow, this individual is no longer a CPA/CMA is grossly inaccurate. The council needs a consultant and, I, without any reservation, stake my reputation as a CPA for 35 years, stand behind our decision to engage Mr. Garrett. And the suggestion, that we should bid out this contract, as Mr. Weaver seems to indicate, well, he should review the record. Over the past five years, this City has never required a bid in the utility department relative to services, totaling over $31,000,000. The two accounting firms engaged to reconcile had open ended service arrangements and one still continues, i.e. Harding Shymanski = $76,000 and Umbaugh through December 2012 = $52,000.
Mr. Lloyd referred a document, precisely, the timeline analysis that Mr. Garrett prepared after interviewing Tyler Technologies and other documentation. Consequently, the CP should have his referred document. ( See Attached) His assessment was sent to all council members, mainly to present the landscape and to answer some council members questions on Mr. Garrett’s activities. Unfortunately, it was intended for my review, not the entire council. If the records are in order upon the SBOA arrival, it will only represent an unfortunate, but, forgotten assorted affair.
In summary, John, this article represents a total distraction from what could very well be in store for this community should the Gateway reporting, just days aways, be inaccurate. As such, Mr. Lloyd indicated that the accounts are reconciled through December 2012, off only $4,000, at the last Council meeting, than, Mr. Garrett should be able to begin his analysis forthwith.
As always, please feel free to contact me.
John Friend,CPA and 5th Ward City Councilmen
Foot note: This letter was sent to the CCO by Mr. Friend this evening and he ask us to post it as a letter to the Editor. This letter was sent to Courier and Press writer John Martin. We hereby post it without opinion or bias.