Glass

July 28, 2016 at 4:25 p.m.

By -

Editor, Times-Union:

It appears Silver Lake's 2008 budget has been overbudgeted and that Clerk Angela Glass used incorrect numbers to determine tax rates, as happened the past three years. Overbudgeting and incorrect numbers have a direct effect on what we pay in property tax. Glass prepared estimates of expenses and revenues, the council reviewed them and can make changes until budget adoption Sept. 11.

Overbudgeting examples: Salaries, raises set at 2.5 percent -budgeted 4 percent; Street light cost, approximately $16,500 -budgeted $25,000; Trash removal cost, approximately $30,000 -budgeted $36,000.

Per July meeting minutes, according to the auditor, the town can't donate to the Food Pantry unless there's a contract. I.C. 36-10-2-4 allows towns to aid community programs. Donations to Silver Lake Days, Food Pantry and Lake Weed Kill were dropped from the budget. Also dropped was professional services, which are grant writer, accountant, computer tech, etc. Added was clerk's attorney, meaning another attorney to perform the same services as the town attorney. Attorney costs were increased $5,500.

These are only some of the overbudgeting and changes made to the budget. I understand Glass has told the council it's too late to make any other changes.

I believe Glass mislead the council on the budget and mislead everyone when she ran for office and stated she was qualified. Her work hasn't reflected being qualified. After attending clerk training and numerous other conferences, at the town's expense, she still doesn't seem to understand basic bookkeeping. The clerk's manual and state codes set out guidelines for performing the clerk's duties.

The 2004 Audit included these noncompliance findings: bank balances not agreeing with town records, December 2004 had a $25,606 difference; claims (bills) paid that were never given to the council for approval and others paid before approval; variances in gallons of water billed versus pumped.

Glass' response to SBOA was: records balanced at the end of 2004 and she is reconciling to the bank and fund report every month; claims are being processed properly and a log is being maintained to track gallons used compared to billed.

The 2005 and 2006 reports show: bank deposits made but not entered into records; receipts and expenditures deleted, even though deposits were made and checks cashed; "negative" expenditures; August and December 2006 bank balances were $11,596 and $20,976 less than the records, reconciliations were used to make them look in agreement.

Paying bills without or before the council approval continued. A person who knowing violates I.C 5-11-10-1.6 commits a Class D felony.

Last year had a large drop in recorded water/sewer collections. Comparing gallons billed to amounts collected shows 2006 had more gallons billed than 2004, but $23,635 less collected. Collected: 2003 - $378,477, 2004 - $375,098, 2005 - $375,922, 2006 - $351,463. The number of customers hasn't changed. Recorded monthly customer payments don't always match the monthly deposits.

Compliance with guidelines doesn't seem important to Glass. The 2007 reports show: questionable bookkeeping, wrongful bill paying practices and failure to follow guidelines all continuing.

Glass has been paid $91,103 to perform duties she hasn't properly executed.

Brenda L Wadkins

Silver Lake, via e-mail

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Editor, Times-Union:

It appears Silver Lake's 2008 budget has been overbudgeted and that Clerk Angela Glass used incorrect numbers to determine tax rates, as happened the past three years. Overbudgeting and incorrect numbers have a direct effect on what we pay in property tax. Glass prepared estimates of expenses and revenues, the council reviewed them and can make changes until budget adoption Sept. 11.

Overbudgeting examples: Salaries, raises set at 2.5 percent -budgeted 4 percent; Street light cost, approximately $16,500 -budgeted $25,000; Trash removal cost, approximately $30,000 -budgeted $36,000.

Per July meeting minutes, according to the auditor, the town can't donate to the Food Pantry unless there's a contract. I.C. 36-10-2-4 allows towns to aid community programs. Donations to Silver Lake Days, Food Pantry and Lake Weed Kill were dropped from the budget. Also dropped was professional services, which are grant writer, accountant, computer tech, etc. Added was clerk's attorney, meaning another attorney to perform the same services as the town attorney. Attorney costs were increased $5,500.

These are only some of the overbudgeting and changes made to the budget. I understand Glass has told the council it's too late to make any other changes.

I believe Glass mislead the council on the budget and mislead everyone when she ran for office and stated she was qualified. Her work hasn't reflected being qualified. After attending clerk training and numerous other conferences, at the town's expense, she still doesn't seem to understand basic bookkeeping. The clerk's manual and state codes set out guidelines for performing the clerk's duties.

The 2004 Audit included these noncompliance findings: bank balances not agreeing with town records, December 2004 had a $25,606 difference; claims (bills) paid that were never given to the council for approval and others paid before approval; variances in gallons of water billed versus pumped.

Glass' response to SBOA was: records balanced at the end of 2004 and she is reconciling to the bank and fund report every month; claims are being processed properly and a log is being maintained to track gallons used compared to billed.

The 2005 and 2006 reports show: bank deposits made but not entered into records; receipts and expenditures deleted, even though deposits were made and checks cashed; "negative" expenditures; August and December 2006 bank balances were $11,596 and $20,976 less than the records, reconciliations were used to make them look in agreement.

Paying bills without or before the council approval continued. A person who knowing violates I.C 5-11-10-1.6 commits a Class D felony.

Last year had a large drop in recorded water/sewer collections. Comparing gallons billed to amounts collected shows 2006 had more gallons billed than 2004, but $23,635 less collected. Collected: 2003 - $378,477, 2004 - $375,098, 2005 - $375,922, 2006 - $351,463. The number of customers hasn't changed. Recorded monthly customer payments don't always match the monthly deposits.

Compliance with guidelines doesn't seem important to Glass. The 2007 reports show: questionable bookkeeping, wrongful bill paying practices and failure to follow guidelines all continuing.

Glass has been paid $91,103 to perform duties she hasn't properly executed.

Brenda L Wadkins

Silver Lake, via e-mail

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