If Numbers on the General Ledger are Valid there are Files Containing Backup Documentation in both the Finance and Individual Departments.
The City either has backup documentation to justify every Journal Entry, or the City is forging their Financial Documents. There is no alternative world.
A review of the City’s General Ledger for Fiscal Year 2014/2015 showed that Finance Director 4th Melana Taylor simply plugged in the same numbers that Finance Director 1st Bill Aylward had previously forged.
A Public Records Request to produce the backup documentation necessary to justify the entries Taylor repeatedly replied: ” this is a general ledger function that allows entries to be made to a previous period (but only one year). This is an automatic system entry and has no other substantiation.”
No, a ‘Finance Director’ can not ‘plug-in’ millions of dollars onto a general ledger when, regardless of her bimbo intent, the results are fraud. $12 Million ‘Cash Brought Forward’ can not be ‘innocently’ plugged in when there is no cash to ‘bring forward’.
The City also plugged in $1,380,000 in ‘Overhead Allocation’. To arrive at this number there must be individual employees named, hours logged, projects/work completed.
‘…All Invoices, documentation, spreadsheets including name of Employee, Job title, and hours worked in Departments to justify Overhead Allocation:
#275073, 09/30/2014, 01-1200-9801-0000, ADMIN OVERHEAD ALLOCATION, $540,000
#282570, 12/31/2014, 01-1200-9801-0000, ADMIN OVERHEAD ALLOCATION, $540,000
#307863, 06/30/2015, 01-1200-9801-0000, ADMIN OVERHEAD ALLOCATION, $150,000
#307863, 06/30/2015, 01-1200-9801-0000, ADMIN OVERHEAD ALLOCATION, $150,000
The City’s response was: “A spreadsheet of all employees, job titles and hourly rate has been provided previously in your request on May 17, 2016. Please see below for a brief explanation for the transactions in question:…’
This money was specifically allocated based on wages paid to reimburse the work – there has to be a submission of work along with the dates and times expended.
We want all communication to/from department heads to finance department, spreadsheet/workpapers recording the employee name, job title, projects, date, and hours worked…
And we want all communication to/from office of city clerk to each department head that submitted Overhead Allocation Reimbursement to And and All other Funds including, but not limited to CFD Fund, Sewer Fund, and Transit Fund..
If the numbers of the General Ledger are valid; then there are big thick files in both the finance department and the individual departments to verify the entries.
If the numbers on the General Ledger are plugged; there is no backup documentation….simple as that…
O’ yea, there is no ‘finance department’ or ‘city clerk department’.
Does that mean ‘the city doesn’t have to produce documents they don’t have’..?
No, that means that the City is forging their financial documents… as Council Directed and Approved.
Every Journal Entry must have backup documentation to verify the entry or it is a fraudulent entry.
And no, it is not everyone else’s burden to prove; it is the City’s burden to prove they are properly operating the city and maintaining records.