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Records to receive overhaul

Firm to reconstruct sheriff's bookkeeping

The Butler County commissioners Wednesday hired a Pittsburgh accounting firm to reorganize the sheriff's office records.

The firm of Grossman, Yanak & Ford will reconstruct the sheriff's office records from 2003 through 2009 at a rate of $95 an hour to ensure they are in a form that can be audited. The board put a maximum cost on the work of $95,760.

County Commissioner Dale Pinkerton, board chairman, said the move was done to comply with state law as Mike Slupe will take over the office after Sheriff Dennis Rickard retires at the end of the year.

However, county Controller Jack McMillin said the work needed done anyway because of poor record-keeping.

McMillin said his office has helped every county office at one point or another, but the sheriff's office is the only one not maintaining records in a form that can be audited.

"They've been assuming the responsibility to maintain their records," he said about other offices. "That's been the one distinction."

McMillin said the Butler firm of Maher Duessel also has not been able to audit Rickard's records while being able to audit every other office.

Rickard said there's a big difference between records being auditable and accountant-friendly.

He said the state auditor general previously determined the records could be audited.

"They're auditable, but not in the format a CPA would like to have them," Rickard said.

Slupe, who did not attend the meeting, said he would ensure records will be more accountant-friendly.

"We're looking into a new software program for the office that, it's my understanding, will make it more easily auditable for the controller and auditing firm," he said.

Pinkerton said during the meeting the Pittsburgh firm offered a rate lower than the standard one because it has done similar work for the county in the past, including a recent review of Children and Youth Services' documents.

The county previously spent $65,000 to have the same firm rework the sheriff's office records from 1999 to 2002.

McMillin said the same problem existed then.

He credited the two newest commissioners, Pinkerton and Jim Lokhaiser, for taking the initiative to address the unresolved issue.

McMillin said this and other problems were left by previous commissioners for them to handle.

"In my honest and objective opinion, they inherited a train wreck," he said.

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