Budget dust-up

By BRIAN WALKER

Staff Writer

COEUR d'ALENE — A concern over Kootenai County's total budget amount published in its fiscal 2017 financial report erupted into abrupt meetings involving top officials on Tuesday.

Dan Gookin, running unaffiliated in November's general election to challenge Republican Clerk Jim Brannon, told commissioners the published amount of $96,343,347 under the budget highlights in the Comprehensive Annual Financial Report did taxpayers a disservice. He said the actual, amended budget was $109,660,396 and more accurately reflects all appropriations and amendments.

"(The report is) for the public … and the purpose is to provide an accurate record for the taxpayer to verify what the government has spent money on," said Gookin, currently a Coeur d'Alene City Council member and a longtime advocate of governmental transparency. "My concern is that this document is inaccurate."

Gookin suggested that the county amend the report so it clearly spells out the total amended budget amount.

However, after the commissioner meeting, Brannon, who was not present, fired back and told The Press that $96 million was the adopted amount, not the amended $109 million amount, which was outlined on another page in the report, just not totaled up.

"Mr. Gookin lacks a fundamental understanding of the budget ..." Brannon said in a written statement.

Brannon called the complaints "low-grade political mudslinging."

Commissioners didn't address Gookin's concern specifically, but Chairman Marc Eberlein told him that the Auditor's Office — which is part of the Clerk's Office — would contact him with information.

"There's a lot of funny things when you go into government accounting," Eberlein said. "It doesn't make a lot of sense."

Commissioners Chris Fillios and Bob Bingham referred questions about Gookin's concerns to the Auditor's Office.

Eberlein, who met with Brannon and others about Gookin's remarks after the meeting, said he doesn't have concerns about the report since it was reviewed and verified by what he believes is a well-respected firm in external auditor Eide Bailly. However, he said that since government accounting is unlike most businesses due to revenue carryover figures and such, he intends to invite the auditor to a public meeting so anyone who wants to learn about the budget or wants clarification can attend.

Eberlein said that if transparency can be improved and citizens or government employees alike gain a better understanding of the budget, the meeting will be well worth it.

Gookin said he's not pursuing charges against the county, nor does he intend to file a formal complaint. However, he believes "sloppy accounting" needs to be exposed and the public deserves transparency and clear information about the total final budget amount.

"Let's get it right and be honest with the public," he said before the meeting.

Brannon said Gookin's comments are an insult to the auditor staff and the county's external auditor.

"We have CPAs on staff and we hold our standards high," Brannon said. "If someone wants to come after me, that's fine, but not after my staff. I'm proud of these people. They take our accuracy seriously."

Brannon said he noticed that the same concerns Gookin took to commissioners reflected those a man made in a public records request to the county on Saturday. The same person has made nearly 500 public information requests since Brannon took office in 2014 and more than 700 since 2009.

"If Mr. Gookin wants to see public records (or other information), why not ask the county directly?" Brannon said. "The county clerk is more than happy to respond in the interest of transparency. If I wanted (to obtain information) from the City of Coeur d'Alene, I'd ask for it, not just show up and give a gotcha moment."

Finance Director Dena Darrow said she's "highly offended" at Gookin's remarks and added: "If he wants to understand the CAFR (report), our door is always open if he chooses to use it."

But Gookin accused Brannon of making it difficult for him to converse with members of Brannon's staff.

Brannon and Gookin had differing stances on when amendments to the budget need to be completed.

Gookin criticized the county for not making budget amendments by November, which are required by code. Commissioners approved the amendments in December.

But Brannon said all budget amendments were completed prior to Sept. 30, 2017, and accounts payable by law remain open until the first Monday in November.

"At that time, the year-end closing activities begin with balancing by each elected official and by each of the 29 separate funds," Brannon said. "Two public hearing notices were published according to statute on Dec. 2 and Dec. 4."