He has Deputy Auditor sign Annual Financial Report as “CPA”, but legally cannot do so
Champaign, IL Nov 1, 2016: The office of current Champaign County Auditor John Farney violates Illinois Public Act 095-0386 by holding out his Chief Deputy Auditor as a Certified Public Accountant on the first page of each of the three following Champaign County Comprehensive Annual Financial Reports (2013 through 2015):
Farney has also explicitly made this declaration in his News-Gazette candidate questionnaire by referring to:
“My chief deputy, Barbara Ramsay, CPA, is an internationally respected government accountant…”
As the Illinois CPA Society states,
“In 2006, it became law that in order for anyone to hold themselves out as a CPA to the public in Illinois, they must have an active license or registration with the IDFPR [Illinois Department of Financial and Professional Regulation].”
John Farney’s Chief Deputy Auditor is not registered in the IDFPR, as can be ascertained online:
The Champaign County Chief Deputy Auditor had no history of holding herself out as a CPA at her prior position as Director of Finance for Champaign Unit Four Schools, for which she issued financial reports:
This could suggest that the Auditor is constraining his own deputy to accede to his inflation of her credentials, thereby putting her at risk (though not himself – he’s not an accountant) of appearing to violate both Illinois state law and the “Acts Discreditable Rule” of the accounting profession’s Code of Conduct:
Moreover, Farney has broken faith with the County Board by disregarding their requirement that a CPA be the Accounting Manager (policy shown in the illustration above as well as here.)
When I am auditor, I will make sure that all Continuing Professional Education requirements are met and that both my accounting manager and I keep our licenses current. This is the expectation of the county, which has spent nearly $20,000 on the auditor’s office in the last four years for conferences and professional dues—without avail so far.
See the middle of page 78 (digital page 100) of the County Budget for this expectation:
The largest non-personnel expense is for conferences & training. The County Auditor is required byhttps://www.champaigncountyclerk.com/county_board/budgetshttps://www.champaigncountyclerk.com/county_board/budgets/2016/2016_budget_full.pdf
state statute to receive 20 hours of Continuing Professional Education (CPE) annually, and the Chief
Deputy Auditor is required to receive 40 hours of CPE training annually to maintain a CPA title.