This column was contributed by a association member.
Beaumont has artificial a absolute of $400 Actor in Basic Assets on their 2017 Audited Banking Statements.
The Burghal of Beaumont has appear the Annual of Avenue Basic Assets acclimated to coin the 2017 Audit. It is above Accounts Director’s William Aylward’s Annual of Avenue Basic Assets with an added $145 Actor acquainted in.
The Burghal is claiming they are afterward GASB 34 Item154 and 156, Free Major General Basement Assets, as their alibi for accomplishment the City’s Basic Assets.
The aphorism acutely states that estimates are accustomed on basement complete BEFORE 1980. Beaumont’s Avenue Basic Asset Annual does accommodate an itemized annual of Assets for items purchased in the 1980’s. But by the mid 2000’s the Burghal was accepting and embezzling so abundant band money Aylward aloof active in numbers to try to adumbrate the embezzlement.
The $400 actor that should acquire congenital Beaumont’s basement was acquired amid 1993 to 2015, so ciphering is not allowed, the Burghal charge appearance absolute receipts and affidavit of purchase.
Furthermore, the estimates are to accede with the absorbed of the law and the absorbed of the law is to accurately annual for basic assets. Beaumont’s Band Armamentarium Accounts and Requisitions prove that the money was paid out to assorted carapace companies formed by the City’s Staff, best conspicuously Urban Logic Consultants.
$133,023,060.90 in Basement Avenue Lines has been added to the Basic Asset List. Approximately $2 Actor account of Avenue Lines was originally on the annual of Equipment. The burghal again plugs in $131 Actor as ‘Sewer Line Connections’.
The Burghal additionally acquainted in addition $13.47 Actor for Lift Stations that are already claimed in the Accessories area of the Basic Asset List.
Former Accounts Administrator William Aylward accepted and absolution the Band Armamentarium Accounts assuming that that the $60 Actor he artificial on the Avenue Basic Asset Annual from January, 2006 through January 2014 was absolutely paid to Urban Logic Consultants.
On July 5, 2016, Beaumont Burghal Board Agenda Account 3.c Accounts Administrator Melana Taylor presented the Beaumont Utility Authority Banking Abode claiming that Engineering Services were classified as ‘Machinery and Equipment’: http://www.ci.beaumont.ca.us/DocumentCenter/View/27786
When it was acicular out that the Avenue Accouterment and Accessories numbers were acquainted and all of the money was Embezzled by Urban Logic Consultants Ms. Taylor declared that Engineering Services was advised Basic Assets.
‘Council Approved’ the Artificial Avenue Accouterment and Accessories entries.
July 5, 2016 Beaumont Burghal Board Meeting Transcript:
26:00 Melana Taylor: I was able to put calm a Banking Report, based on advice that’s available, aloof for the Avenue Funds so we can see area it stands. What I basic to do aboriginal is aloof appearance you what it is that’s in this Abode and we’ll altercate it, acquaint you what it means, and what the important facets are afore we allocution about any particulars or adapted Items that we charge to apparently attending at. First; I took advice from the absolute Accounting Arrangement and I placed it in a ‘report format’ for June of 2011, 2012, 2013, 2014, and 2015 as it stands adapted now and as it was at the year-to-date for the accepted year. So we acquire bristles abounding years and a partial, about abounding year for this year.
27:00 Melana Taylor: The aboriginal Statement, folio 1, is the Statement of Net Position; that’s government ogue for a ‘Balance Sheet’. The Balance Sheet has our absolute banknote balances that has been allocated to this accurate fund. It includes pulled cash, some advance cash, and again there is additionally a baby advance because there was a Band for the Wastewater Fund.
27:30 Melana Taylor: Again there are the Basic Assets; those are the anchored assets or the building, the land, the improvements, any of the machinery, equipment, engineering, annihilation abroad that may acquire been advised a basic asset, not article that would be advised aliment or repair, which would be expensed. Again we acquire a abbreviate area at the basal for added assets.
28:00 Melana Taylor: The added assets is area that baby advance is because at the time that these were done it was advised a abiding advance that wasn’t activity to be activity abroad anon alike admitting it did, which we’ll allocution about as well. There’s the band arising cost, the beating cost, the deferred accident on refunding, all of those things are accompanying to the band as well, and so aback the band got paid off; all of those items go abroad as well. But the Asset ancillary is what we acquire and it’s at a accurate point in time, so it’s not what is it for the aftermost three years. It’s what were the balances as of that date; June 30, 2011, June 30, 2012 and so on. There are additionally at actual cost; so this isn’t what is it account now, what’s the amount of this. It’s how abundant did the Burghal pay for, or how abundant do they absolutely acquire captivated in U.S. dollars at that point in time.
37:00 Melana Taylor: So the things to attending at; aboriginal is to verify the anchored assets that acquire been recorded. As I said; that’s activity to be a time-consuming activity and it will booty a while to amount that out. We do charge to verify the assets that are captivated there to actuate if they’re still of amount or if we charge to aish some of them or be replace. We apperceive the wastewater assay bulb needs to acquire some things done and I’m academic it apparently needs to go hand-in-hand. We don’t appetite to over-record the books for things that acquire no amount to the avenue at this point. The added affair is the adjustment of the band and it took me a little while, but what happened, what I can acquaint with the banknote flow, is that $5,069,509 access in cash. That came from the affiliated funds captivated in the CFD funds.
38:00 Melana Taylor: So the money confused over from the CFD in the affiliated cash, so it didn’t appear from Union [Bank], it came beeline about from the affiliated banknote at Citibank. [big lie] All it is is a simple alteration on the books, so that’s what happened. Originally it was recorded as assets to the wastewater fund, and that’s an incorrect way to almanac that, so instead I recorded it as due aback to the City. Wastewater assay bulb can not accumulate that money, it wasn’t to be acclimated to pay off the bonds, it needs to be paid back. As continued as the banknote position for wastewater assay bulb stays absolute for the end of 2016; I’m assuming that we’re repaying the absolute $5 Actor aback by June 30, 2016 to put the CFD funds aback accomplished and accumulate the wastewater assay bulb in the adapted state.
39:00 Melana Taylor: That would leave it with a little beneath banknote that we would hope, but it will leave the added funds absolutely adjourned aback to its aboriginal place, it shouldn’t acquire been taken in the aboriginal place.
39:50 Judy Bingham: This is a artificial government document. If the Burghal had purchased $2 – 3 Million/year in accouterment and accessories for the accomplished 5 years there would be RFPs, Contracts, Invoices, and payments on the Check Warrants.
40:00 Judy Bingham: There are no receipts or invoices to verify the acquirement of Avenue accouterment and equipment. The City’s Banking Statements ascertain the Activity of accouterment and accessories as ‘3-15 years’. Above Accounts Administrator Bill Aylward has already accepted several years ago that the amounts entered beneath ‘Sewer Accouterment and Equipment’ were artificial – I acquire copies of them if you appetite copies of that information, and the money was instead paid to Urban Logic Consultants. The 2001 Wastewater Band was Called in December, 2014 afterwards it was appear that all the money was funneled to Urban Logic and a ‘state of the art’ recycled baptize ability was never built.
41:00 Judy Bingham: A contempo Almanac Request for the Burghal to verify the artificial avenue accouterment and accessories numbers alternate a acknowledgment that our Accounts Administrator thinks it is acknowledged to bung artificial numbers if it’s the aboriginal time she’s apparent it.
It is actionable to coin government documents. Period. There are no excuses for accomplishment government documents. The accomplishment this Certificate is a forerunner to accomplishment the Banking Statements. Federal Law adapted that an Auditing Firm abode artificial government Banking Statements. SEC 2002 Law Area 10A requires the Auditing Firm to book a Complaint with the Commission aback an Issuer is advisedly accomplishment banking statements.
42:00 Judy Bingham: The Auditing Firm of Van Lant & Fankhanel has already accustomed verification, as has your Burghal Manager, that the Avenue Accouterment and Accessories numbers are forged. The Auditing Firm has no best but to abode to the SEC the Burghal of Beaumont’s counterfeit Banking Statements. Board can not acquire a artificial document. You can not abide on with Aylward’s lies.
42:50 Councilman White: I’d like Mr. [City Manger] Warne to abode Ms. Bingham’s comments about artificial documents, what this certificate is apery here.
43:00 Burghal Manager Warne: There are no artificial documents. No one is carefully aggravating to misrepresent, accepted agents isn’t aggravating to adulterate anything. Some things happened in the accomplished and the city’s activity of reconciling the assorted accounts and funds, and that activity is advancing and we bare things that should acquire been handled differently. We’re accomplishing it and I anticipate a acceptable archetype of that is the abode that is accustomed by our acting accounts administrator area we bent that $5,069,000 was swept out of the CFD funds and beatific to the baptize armamentarium to accomplish the band payments. Our assay showed that could not be justified, there’s no antecedent for that, so one of the things that – on our own – Melana has gone advanced and antipodal that.
44:00 Burghal Manager Warne: So in 2016 that we’re affective the money aback out of the baptize activity armamentarium and aback into the CFDs area they belong. As we abide our audits, as we abide to accretion things, we’re activity to accomplish adapted adjustments. There is no accomplishment to try to adumbrate anything, affectation anything, or awning up any accurate amiss doing. We can’t allege for some of the things that happened in 2011 or 2012, but if we do bare annihilation as far as our audits go; we are authoritative adjustments. We’re currently in the activity of auditing the 2014/2015 books and there acquire been a cardinal of adjustments that acquire been fabricated by the Auditors to accomplish corrections; so that activity is ongoing. If anyone knows about annihilation that is inappropriate again amuse appear allocution Melana and I and we’ll accomplish any adjustments that acquire to be made.
44:00 Judy Bingham: I’ve accustomed you the information.
Councilman White: Acquire you apparent annihilation from Ms. Bingham aback you’ve taken office? [May 17, 2016]
Warne: Not apparent it.
Judy Bingham: I gave it to you the aboriginal night you were here. Remember; I handed you a packet about the audit. I gave it to you.
Warne: I don’t anamnesis annihilation that she has and we’ll do adapted investigations.
46:30 White: Is there an assay of the avenue armamentarium ongoing?
Warne: Yes, we’re accomplishing the 2014/2015 assay adapted now, again adapted afterwards that we’re activity to move and do 2015/2016.
53:40 White: You acquire bristles years of history here. There’s information, as Ms. Bingham brought up, for machinery, buildings, You said that you dug into accounting details. Area do you get those numbers; 2011, 2012, 2013?
54:00 Taylor: The accretion of anchored assets; that’s activity to be artlessly the way that’s it’s been journalized in the system, so I can see anchored assets went up $100,000; $50,000 of that was in machinery, and $20,000 of that was in automobiles. But I haven’t gone aback and said ‘okay, I acquire now these account entries; now go aback from there; what ties to the account entry. Usually I can’t accretion anything, but I get advantageous sometimes and I can accretion an balance or I can accretion addendum again I can dig aback added to accretion what was it, what was it actually. As the anchored asset capitalized on the books; one of the things that happens is that we accumulate a abuse agenda and there IS one for the Burghal of Beaumont for the wastewater fund. So there’s a annual of what was advised assets anniversary year. Unfortunately; it’s a actual actual ambiguous description and it doesn’t advice me apperceive absolutely what was it exactly.
55:00 Taylor: From what I can acquaint they’re mostly maybe a redefining of what they advised engineering amount for the wastewater assay bulb that they again capitalized as allotment of the advancing facility, but I haven’t gotten into that detail to verify what was that cost. What was it, can I accretion article to abutment it. I haven’t gone that far.
55:15 White: Okay, and lets say that you are either never able to accretion abstracts to abutment it or you acquire no aplomb in those numbers. What does an Accountant do at that point? Do you aloof aish all the antecedent years and alpha with zero?
Taylor: Well, you can’t do that. If we go to the wastewater assay plant; it exists. There’s things there and one of the things we charge to attending at for the city, and we can attending at all the wastewater assay plant, is we charge to addition who specializes in free asset values. Not what it can be awash for, that’s not how it’s done. It’s added what you showed you paid for.
56:00 Taylor: Let’s attending at this and see how it matches up. What you acquire actuality is 20 years old, it should apparently acquire a actual book amount of; and they amount all of these things and we would acquire to acclimatize to some affectionate of adviser abode and go on from there.
White: And your abuse are based on above-mentioned deprecation?
Taylor: It’s on the schedule, right. Best assets will acquire a 10-15 year life. The barrio usually 20-30. I’d acquire to go aback and see, but I anticipate it was set up with a 20 year, I can’t recall.
57:00 White: Mr. Warne, this is not an audit, right?
Warne: These are not an audited.
White: This is a banking report.
Warne: That is Correct. We’re in the activity of finishing the 2014/2015 Assay in activity now and the 2013/2014 audit, as I’ve been told, is alone in abstract anatomy because there was no aplomb because of the bodies that had done the audit. Above-mentioned to that you do acquire assay letters by the above-mentioned administering and who they choose.
White: So if we accept and book this, we accept and book it, do we accelerate this Abode to someone, put our signature on it and say ‘here’s what we know’..
White: ..this is confident?
58:00 White: The activity of chief to pay aback the $5 Actor the Burghal paid to retire the bond; that commonly is not done this way. Commonly what would acquire happened, if I accept it, is at the time the Board decides to pay off that band that we would at the aforementioned time canyon a Resolution on how we’re activity to accord the city, or the CFD, I apperceive the CFD is restricted. We would acquire done article that said at assertive times we’re activity to put money aback into the CFD, into the city.
Warne: Well, to pay off the band and to alteration the money of that magnitude, in my opinion, would crave burghal board action. There would acquire been an aching item, there would acquire been a agents report, there would acquire been an account on what was demography place. I don’t apperceive absolutely how they did it, but our assay shows that it absolutely needs to go back.
1:03:30 Mayor Lara: I’ll accomplish a Motion to Acquire and Book
White: I’ll Second that.
Thanks for your feedback.
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