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<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>My recommendation is:<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Adobe Acrobat 7.0 Professional<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><a
href="http://store.adobe.com/store/main.jhtml">http://store.adobe.com/store/main.jhtml</a><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>This complete software can be ordered
online for $449.00 or the upgrade version can be ordered online for $159.00.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>I use Adobe Acrobat 6.0 Professional for
converting any file into PDF format. It is quick and easy. PDF
files and Adobe Acrobat Reader is becoming the de-facto standard for almost all
download sites.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>I strongly recommend it.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Tom Hansen<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=2
color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'>Moscow</span></font></st1:City><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'>, <st1:State
w:st="on">Idaho</st1:State></span></font></st1:place><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy'>We could learn a lot from crayons: some are
sharp, some are pretty, some are dull, some have weird names, and all are
different colors....but they all exist very nicely in the same box. </span></font><o:p></o:p></p>
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<p class=MsoNormal><b><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma;font-weight:bold'>From:</span></font></b><font size=2
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'>
vision2020-bounces@moscow.com [mailto:vision2020-bounces@moscow.com] <b><span
style='font-weight:bold'>On Behalf Of </span></b>Jeff Harkins<br>
<b><span style='font-weight:bold'>Sent:</span></b> Saturday, January 29, 2005
1:11 PM<br>
<b><span style='font-weight:bold'>To:</span></b> Mark Solomon;
vision2020@moscow.com<br>
<b><span style='font-weight:bold'>Subject:</span></b> Re: [Vision2020]
limitations of local government</span></font><o:p></o:p></p>
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<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'>Nez Perce is a good example - although they have not yet produced
digital financial statements, they have provided budgets for the last five (5)
years. Also, they have a rather complete presentation of the
Comprehensive Plan, the Ordinances and other supporting materials. They
are ahead of us by alot. For those that want to check it out for
themselves, here is the link:<br>
<br>
<a href="http://www.co.nezperce.id.us/" eudora=autourl>http://www.co.nezperce.id.us/<br>
<br>
</a>Pdf would be a good format and the auditor should provide that without
charge or a very minimal charge.<br>
<br>
You raise another issue - I don't know who is doing the write up and
compilation work for the financial statements. In concept, the financial
statements should be prepared by the staff and management of the governmental
entity as their assertion of the fiscal status of the entity. This set of
assertions should then be audited by the independent CPA. The auditor
attests to the fairness of the presentation in accordance with generally
accepted governmental accounting standards.<br>
<br>
All too often, governmental entities do not have the staff fully trained in
governmental accounting to provide the appropriate compilation of the financial
statements - and engage the audit firm to prepare the statements for
them. This does create some "control" issues for the process -
generally I do not find this arrangement to be of consequence - but it could
be! I don't know what the process is for <st1:place w:st="on"><st1:PlaceName
w:st="on">Latah</st1:PlaceName> <st1:PlaceType w:st="on">County</st1:PlaceType></st1:place>.<br>
<br>
At 11:20 AM 1/29/2005, you wrote:<br>
<br>
<br>
<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'>Jeff,<br>
<br>
Unless budget/financial sheet software has changed significantly since my
tenure at the courthouse, it would not be available in a digital format that
could be accessed by other users. At that time (pre-PC, mainframe only) it was
proprietary software, not off the shelf. Given the inertia of local government,
it is more likely to have been tweaked rather than replaced over the years but
I could certainly be wrong. Wouldn't be the first time.<br>
<br>
Not sure if you're referring to the annual audit when discussing the CAFR, but
if so, back then it was prepared and delivered by the outside auditor in hard
copy which would require copying and subsequent fee. I don't see any reason
these days that report couldn't be formatted to pdf as a part of the audit
contract.<br>
<br>
I've gone down with this ship before, but I'll say it again: to address the
valid issues that you raise requires both clear direction from county
commissioners who can devote enough time to the work of the office to achieve
the consensus necessary (full-time in my opinion), trained staff and the
monetary resource to devote the time needed. Space at the courthouse to breathe
would help, too. <st1:place w:st="on"><st1:PlaceName w:st="on">Kootenai</st1:PlaceName>
<st1:PlaceType w:st="on">County</st1:PlaceType></st1:place>, with its
explosive growth rate, much greater population and subsequent increase in
property tax base is not the county I would choose for comparison. How is Nez
Perce County handling these information issues?<br>
<br>
Mark Solomon<o:p></o:p></span></font></p>
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