State award really counts. City receives honor for fiscal accountability

News-Times reporter

City auditor Dave Kukucka has a lot to smile about these days.

That's because the city of Amherst has received an award from state auditor Mary Taylor for which less than five percent of municipalities statewide qualify.

"I commend the city of Amherst for its commitment to fiscal accountability," Taylor said. "I congratulate them on all of their hard work and for being trustworthy stewards of taxpayer dollars."

On Friday, Feb. 19, a representative from Taylor's office presented Kukucka with the Making Your Tax Dollars Count Award for excellence in financial reporting for fiscal years 2007 and 2008. Amherst is the only city in Lorain County to receive the honor from the state.

"She just showed up unbeknownst to us and said 'look what you got, we have an award for you,'" Kukucka said. "Usually she just comes and brings us a calendar."

The award is based upon information listed in the city's Comprehensive Annual Financial Report (CAFR) which has to be submitted to Taylor, as well as the Government Finance Officers Association (GFOA) in Chicago by June 30.

The city's independent auditors -- Piketon, Ohio-based Balestra, Harr & Scherer -- act as Kukucka's extra set of eyes. The certified public accountants crunch the numbers again to make sure there are no negative findings or issues present in the audit report. And, they make sure there are no concerns involving the city's finances or procedures.

"They basically take some of our practices and then they run them against the government practice," he said. "They call it tests. They run tests against how we do it verses what the standard is. If they have findings they let us know so we can made adjustments or make corrections. We haven't had any and that's the reason why we got this award."

It usually takes about six months for Taylor's office to review the 150-page document. The paperwork must demonstrate a city's commitment to careful spending, accurate fiscal recording and efficiency to be considered a candidate for the award. Amherst has met or exceeded all the indicators.

"I'm particularly proud of Rich (Pless), Keri (Celik) and Carol (Shawver) because they're the ones who do it all day," Kukucka said.

The GFOA also recognizes municipalities for their annual financial reports. Since 1999, the city of Amherst has received nine Certificate of Achievement for Excellence in Financial Reporting awards.

"The Certificate of Achievement is the highest form of recognition in the area of governmental accounting and financial reporting and its attainment represents a significant accomplishment by a government and its management," Stephen Gauthier, the director of technical services for the GFOA said in a written statement.

Before any awards are issued, the city's CAFR is first judged by an impartial panel. The report must have a "spirit of full disclosure" to clearly communicate its financial story and to "motivate potential users and user groups to read the CAFR."

The not-for-profit professional association serves nearly 17,500 government entities. There offices are located in Chicago and Washington D.C.