What Is Up With Navigation District Financials?

 

What is up with the Navigation District Financials?

 

Nearly 5 months into this year and the only ACND Financial information that I or any other member of the public has is the District’s internal Balance Sheet and Income Statement for year-end 2022.  The other Governmental entities RFISD, City of Rockport, Aransas County, Town of Fulton and Aransas County Appraisal District all had their Financials completed within 3 months or less of their respective year-ends.  They also produce interim financials for their Directors and Commissioners; some monthly and others quarterly.  Not the Nav District. 

At my meeting with Commissioner Dieckow in March of 2023, he made several commitments regarding reporting.  Among them, Financial Statements would shortly be posted on their website.  Fourteen months hence and they are still not on the website.  In fact, it was not until the first week of August that they produced an internal copy at the meeting to discuss the 2024 Budget projections.  I had asked repeatedly for the internal copies and was ignored.  I made a request under the Public Information Act and was ignored.

And what of the Audit of their internal financials.  Harbor Master Keith Barrett told me he had delivered the internal documents in April to the CPA that has performed their Audit for the last several years, yet he refused my request for copies leading to the Public Information Act request above.  I confronted both Commissioner Moore and Mr. Barrett the Friday before the District budget workshop and received a copy at the workshop..

Why the lengthy delay?  The District has the simplest model of all the Public entities with the exception of the Appraisal District.  A competent bookkeeper who has worked with any “Quick Books” style of accounting software could put together the statements I requested within hours of year end.  Emphasis on “competent” and the proper use of any off the shelf accounting software.

Now we are 17 months past year end and the Audit of those financials has not been completed.  County Commissioner Pat Rousseau has publicly asked the status of the 2022 Audit for 5 consecutive months.  Each time the Chairman says, it is being worked on.  At Commissioner Rousseau’s last request, the Chairman told her the original Audit is incomplete and the District has enlisted a different CPA firm to start over.  Several serious questions need to be asked and answered.

Why was a new firm hired?

Was the long-term Auditor fired or did she quit because necessary information was not provided?

Was the initial Audit left incomplete?

Were any reports issued?

Was there perhaps information reported that certain individuals would prefer to keep secret?

Is the District possibly “opinion shopping” by switching Auditors?

Have any employees resigned on short notice?  If so, why?

This is a disturbing situation for someone familiar with Audits and the procedures used in conducting them.  Auditors ask questions, a lot of questions and they conduct tests to determine the confidence in the entity being audited.  It occurs to me that the information the Auditor requested was either insufficient or the request was ignored by the District just as they have ignored Public Information requests.  I know that even Food Truck owners count their cash, receipts and expenses more often than once a year.