News From Terre Haute, Indiana

Local & Bistate

April 29, 2014

State favors account adjustment, not payback

Neither former treasurer nor other county officials need to reimburse, State Board of Accounts says

TERRE HAUTE — Indiana’s State Board of Accounts is recommending that Vigo County’s Board of Commissioners and the Vigo County Council approve a bookkeeping adjustment to reconcile a discrepancy discovered in 2012 during an audit of the county treasurer’s office — and not to hold county officials, including former treasurer David Crockett, responsible for reimbursing the county’s coffers.

Crockett served as county treasurer from 2006 to 2012. He was elected county clerk in November 2012 and started in that position in January 2013.

The Board of Accounts in an audit from January through the end of December of 2012, reported a shortfall of $26,105.81 for cash on hand in the county’s cash book versus its bank deposit balances.

In an email Tuesday to commissioners, the county auditor and treasurer, the Board of Accounts recommended an adjustment to reconcile the deficiency.

“Our recommendation is for the commissioners and council to approve an adjustment to clear up the cash necessary to balance [the] issue at 12/31/13,” Gina Gambaiani, field supervisor for the State Board of Accounts, stated in the email.

“We are not asking any official or employee to reimburse the county for the cash necessary to balance and are not holding any official or employee personally liable for the cash necessary to balance.

“We believe the county has the right to request reimbursement, but that is not our recommendation at this time,” the email states.

“Our objective is to get the cash necessary to balance [the] issue at 12/31/13 resolved so the county can move forward with the books in balance,” the email states.

A committee of the Vigo County Council discussed the audit at an April 16 meeting, voting to pass the measure to the full council for discussion and action. The committee did not make a recommendation from options suggested in a state audit.

In its audit review, the state suggested options of having former Vigo County Treasurer David Crockett, who is the current county clerk, pay the shortfall; hiring an outside accounting firm to audit past records and if any discrepancies were discovered, then the county or Crockett would be responsible for that amount; or passing a resolution that would simply reconcile the county’s cash books with a record of bank statements.

Those options came before Tuesday’s email from Gambaiani.

Gambaiani, in the email, stated the discrepancy did exist prior to January 2006 and it would be the county’s responsibility, should it decide on an audit, to research back to the start of the errors necessary to balance up to December 2013.

“We are recommending approving the adjustment because we feel it would be very costly to the county to hire someone to identify all the necessary corrections if the records exist to perform the research,” the email states.

Judy Anderson, president of the Vigo County Board of Commissioners, said she had requested a written recommendation from the state agency.

“We don’t feel there is missing money. The issue for us is, are we setting a precedence for making a decision on something that we have absolutely no control about? That position [of treasurer] is elected. Commissioners have no control over any elected officials or their offices,” Anderson said.

Commissioners are the executive branch of county government, but the board, Anderson said, is still reviewing the state’s recommendation. “We may just suggest the state’s recommendation to the County Council. We will have to put in a request to the County Council, and they will also have to approve it.

“We [board of commissioners] have not decided on this for sure. We have received the state’s recommendation,” Anderson said. “We know the Board of Accounts went back seven years [in an audit] and having to go back beyond that would probably cost way more than $26,000.”

Commissioner Mike Ciolli said he first wants Vigo County Attorney Michael Wright to review the state’s recommendation. Ciolli said he will seek Wright’s opinion on the county’s next step.

A voice message seeking comment was left on a cellular phone Tuesday for the third commissioner, Brad Anderson.

Reporter Howard Greninger can be reached at 812-231-4204 or

Text Only | Photo Reprints
Local & Bistate
Latest News Poll
AP Video
Kerry: Humanitarian Cease-fire Efforts Continue Raw: Corruption Trial Begins for Former Va Gov. Raw: Massive Dust Storm Covers Phoenix UN Security Council Calls for Gaza Cease-fire 13 Struck by Lightning on Calif. Beach Baseball Hall of Famers Inducted Raw: Shipwrecked Concordia Completes Last Voyage The Carbon Trap: US Exports Global Warming Israel, Hamas Trade Fire Despite Truce in Gaza Raw: Sea Turtle Hatchlings Emerge From Nest Traditional African Dishes Teach Healthy Eating Raw: Bolivian Dancers Attempt to Break Record Italy's Nibali Set to Win First Tour De France Raw: Airstrike Shatters Fragile Calm in Gaza Fox Dons 'Bondage Strap' Skirt at Comic-Con Raw: Violent Clashes Between Libyan Militias Today in History for July 28th Kangaroo Goes Missing in Oklahoma 12-hour Cease-fire in Gaza Fighting Begins Raw: Israel, Palestine Supporters Rally in US
NDN Video
'Hunger Games: Mockingjay Part 1' Sneak Peek GMA: Dog passes out from excitment to see owner Chapter Two: Designing for Naomi Watts Baseball Hall of Famers Inducted Florida Keys Webcam Captures Turtles Hatching Morgan Freeman Sucks Down Helium on 'Tonight Show' Robin Wright Can Dance! (WATCH) She's Back! See Paris Hilton's New Carl's Jr. Ad Big Weekend For Atlanta Braves In Cooperstown - @TheBuzzeronFox Chapter Two: Becoming a first-time director What's Got Jack Black Freaking Out at Comic-Con? Doctors Remove 232 Teeth From Teen's Mouth Bradley Cooper Explains His Voice in 'Guardians of the Galaxy' Deja vu: Another NYPD officer choke-holding a suspect 'Fifty Shades of Grey': Watch the Super Sexy First Trailer Now! Reports: Ravens RB Ray Rice Suspended For 1st 2 Games Of The Season Air Algerie plane with 119 on board missing over Mali Diamond Stone, Malik Newman, Josh Jackson and others showcase talent Free Arturo - The World's Saddest Polar Bear A Look Back at Batman On Film Through The Years

Click HERE to read all your Parade favorites including Hollywood Wire, Celebrity interviews and photo galleries, Food recipes and cooking tips, Games and lots more.
  • -


    March 12, 2010