<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML xmlns="http://www.w3.org/TR/REC-html40" xmlns:v =
"urn:schemas-microsoft-com:vml" xmlns:o =
"urn:schemas-microsoft-com:office:office" xmlns:w =
"urn:schemas-microsoft-com:office:word" xmlns:st1 =
"urn:schemas-microsoft-com:office:smarttags"><HEAD>
<META http-equiv=Content-Type content="text/html; charset=iso-8859-1">
<META content="MSHTML 6.00.2900.2523" name=GENERATOR><!--[if !mso]>
<STYLE>v\:* {
BEHAVIOR: url(#default#VML)
}
o\:* {
BEHAVIOR: url(#default#VML)
}
w\:* {
BEHAVIOR: url(#default#VML)
}
.shape {
BEHAVIOR: url(#default#VML)
}
</STYLE>
<![endif]--><o:SmartTagType name="State"
namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType
name="City"
namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType
name="PlaceType"
namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType
name="PlaceName"
namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType
name="place"
namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><!--[if !mso]>
<STYLE>
st1\:*{behavior:url(#default#ieooui) }
</STYLE>
<![endif]-->
<STYLE>
<!--
/* Font Definitions */
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman";}
a:link, span.MsoHyperlink
{color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{color:blue;
text-decoration:underline;}
span.EmailStyle17
{mso-style-type:personal-reply;
font-family:Arial;
color:navy;}
@page Section1
{size:8.5in 11.0in;
margin:1.0in 1.25in 1.0in 1.25in;}
div.Section1
{page:Section1;}
-->
</STYLE>
</HEAD>
<BODY lang=EN-US vLink=blue link=blue bgColor=#ffffff>
<DIV><FONT size=4>All,</FONT></DIV>
<DIV><FONT size=4></FONT> </DIV>
<DIV><FONT size=4>There is an academic version of this software (Adobe Acrobat
7.0) available for a very low price. Students, faculty, and staff of most
academic institutions are eligible for this low price. This software has,
among other things, program inserts for many popular applications which allow
immediate productions of pdfs from within those applications. Using this
software , the county could make pdf files of the information Jeff Harkins
mentions and post it in almost no time at all.</FONT></DIV>
<DIV><FONT size=4><BR>Art Deco (Wayne A. Fox)<BR><A
href="mailto:deco@moscow.com">deco@moscow.com</A><BR></FONT></DIV>
<BLOCKQUOTE
style="PADDING-RIGHT: 0px; PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: #000000 2px solid; MARGIN-RIGHT: 0px">
<DIV style="FONT: 10pt arial">----- Original Message ----- </DIV>
<DIV
style="BACKGROUND: #e4e4e4; FONT: 10pt arial; font-color: black"><B>From:</B>
<A title=thansen@moscow.com href="mailto:thansen@moscow.com">Tom Hansen</A>
</DIV>
<DIV style="FONT: 10pt arial"><B>To:</B> <A title=jeffh@moscow.com
href="mailto:jeffh@moscow.com">'Jeff Harkins'</A> ; <A
title=msolomon@moscow.com href="mailto:msolomon@moscow.com">'Mark Solomon'</A>
; <A title=vision2020@moscow.com
href="mailto:vision2020@moscow.com">vision2020@moscow.com</A> </DIV>
<DIV style="FONT: 10pt arial"><B>Sent:</B> Saturday, January 29, 2005 1:37
PM</DIV>
<DIV style="FONT: 10pt arial"><B>Subject:</B> RE: [Vision2020] limitations of
local government</DIV>
<DIV><BR></DIV>
<DIV class=Section1>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">My recommendation
is:<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Adobe Acrobat 7.0
Professional<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><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 face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">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 face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">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 face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">I strongly recommend
it.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Tom
Hansen<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><FONT face=Arial
color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Moscow</SPAN></FONT></st1:City><FONT
face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">, <st1:State
w:st="on">Idaho</st1:State></SPAN></FONT></st1:place><FONT face=Arial
color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; 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></DIV>
<DIV>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT
face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">
<HR tabIndex=-1 align=center width="100%" SIZE=3>
</SPAN></FONT></DIV>
<P class=MsoNormal><B><FONT face=Tahoma size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">From:</SPAN></FONT></B><FONT
face=Tahoma size=2><SPAN style="FONT-SIZE: 10pt; 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></DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt">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 face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt">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></DIV>
<P>
<HR>
<P></P>_____________________________________________________<BR> List
services made available by First Step Internet, <BR> serving the
communities of the Palouse since 1994.
<BR>
http://www.fsr.net
<BR>
mailto:Vision2020@moscow.com<BR>ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ<BR></BLOCKQUOTE></BODY></HTML>