Don't Worry, It's Just Politics as Usual in Highlands County

On Tuesday, January 6 2009, newly elected Highlands County Clerk of Courts, Bob Germaine, fired Director of Compliance and Internal Audits and his opposition during the elections, Mary Wilson. Mr. Germaine claims that the removal of Ms. Wilson is in no way a result of her decision to oppose him in the November 2008 Elections.

However, in an interview with the News-Sun, Ms. Wilson says, "I was genuinely surprised because Bob (Germaine) kept reassuring me that I was not going to be fired because I ran against him for Clerk of Courts. I have done nothing wrong. I was a model employee and have never received a write-up or probation. I was never reprimanded, so it was a shock when this happened."

On Wednesday, Mr. Germaine appointed Heather Woods to be the new Director of Compliance and Internal Audits. Germaine cited Ms. Woods' standing as a Certified Auditor and her previous employment with the Highlands County, performing audits under the term of previous Clerk of Courts, Luke E. Brooker.

Now I should point out that over the course of the election season, I hosted 3 candidate forums in Highlands County. Mr. Germaine and Ms. Wilson were among a short list of candidates that graciously agreed to attend all 3 events. Mr. Germaine stated during at least, 2 of those event that all of the employees within the Clerk of Courts were a team and all of them were doing a great job. I must now ask, what happened?

In the Thursday edition of the Highlands Today, Mr. Germaine stated that, "had no complaints about Wilson's performance and that he didn't have a working relationship with her since their positions didn't involve working together."

So how can a person evaluate someones performance if they have not worked together on any issues?

Mr. Germaine also made the claim during the forums that he had the number 1 ranked jury management system in the State of Florida. I conducted a Google search for the rankings and as of writing this, have been unable to find any such rankings.

One issue that was raised in Ms. Wilson's termination is that she was not a certified auditor. Ms. Wilson is a certified fraud examiner. So it is reasonable to ask, what is the difference?

The Association of Certified Fraud Examiners lists qualifications for becoming a CFE as, "Before you may apply for the CFE Exam, you must meet the following requirements:

• Be an Associate Member of the ACFE in good standing
• Meet minimum Academic and Professional requirements
• Be of high moral character
• Agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners

Academic Requirements
Generally, applicants for CFE certification have a minimum of a Bachelor's degree (or equivalent) from an institution of higher learning. No specific field of study is required. If you do not have a Bachelor's degree, you may substitute two years of fraud-related professional experience for each year of academic study. For example, if you successfully attended college full-time for only two years, you would need an additional four years of professional experience to qualify for the education requirements.

When you apply, you will be awarded qualifying points for the specific level of education you claim.

Professional Requirements
At the time you are certified, you must have at least two years of professional experience in a field either directly or indirectly related to the detection or deterrence of fraud.

The Board of Regents has established the following categories as acceptable fraud-related experience:

• Accounting and Auditing: You may qualify if you have experience as an accountant or auditor (e.g., internal or external auditor), and have certain responsibilities for the detection and deterrence of fraud by evaluating accounting systems for weaknesses, designing internal controls, determining the degree of organizational fraud risk, interpreting financial data for unusual trends, and following up on fraud indicators.
• Criminology and Sociology: Only those professionals with education or research in the fraud and white-collar crime dimensions of sociology or criminology may claim experience under this category. An experienced background in general sociological fields is insufficient.
• Fraud Investigation: Experience in the investigation of civil or criminal fraud, or of white-collar crime for law enforcement agencies or in the private sector, qualifies. Examples include federal, state, or local law enforcement (e.g., IRS, inspectors general, and district attorney investigators). Insurance fraud investigators and fraud examiners working for corporations, businesses, or associations qualify as well.
• Loss Prevention: Security directors for corporations and associations who deal with issues of loss prevention may claim this experience as credit. Security consultants dealing with fraud-related issues also are eligible. Experience as a security guard or equivalent is not acceptable.
• Law: Candidates with experience in the legal field might qualify, provided the experience deals with some consideration of fraud. Examples include prosecuting lawyers, fraud litigators, and others with an anti-fraud specialization.

If your experience does not fall into one of the above categories, but your responsibilities include the detection, investigation, or deterrence of fraud, you may submit your application and fee along with a detailed description of your background."

The Institute of Internal Auditors describes a certified internal auditor as, "The Certified Internal Auditor^® (CIA^®) designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. Candidates leave the program enriched with educational experience, information, and business tools that can be applied immediately in any organization or business environment."

Their website did not list detailed requirements for taking the CIA exam, but it did list the six steps to preparing for the test, " Six Steps to Earning a Certification in Internal Auditing

Below are the six steps an internal auditor should review when making the decision to become certified in the profession.

Step 1: Decide Which Certification Is Right for You
The IIA's Certified Internal Auditor^® (CIA^®) certification is the only globally accepted designation for internal auditors. It is a four-part exam that remains the standard by which individuals demonstrate their comprehensive competence and professionalism in the internal auditing field.

The IIA also offers three specialty certifications: 1. Certification in Control Self-Assessment^® (CCSA^®); 2. Certified Government Auditing Professional^® (CGAP^®); and 3. Certified Financial Services Auditor^® (CFSA^®). Individuals may choose to take a specialty exam as credit for Part IV of the CIA exam or individuals who do not meet the CIA program education and experience eligibility requirements may wish to take one of the specialty certifications, which are one-part exams.

Step 2: Determine Your Eligibility and Skill Level
Each of The IIA certification programs has unique and specific education eligibility requirements that a candidate must meet to take the exam. In addition, you may want to assess your skill level by taking a practice test using the sample questions on the Web site. Although your score on a practice test will not necessarily indicate what your score would be on a certification exam, a practice test may assess your readiness and lets you know in what areas you need improvement. Click on exam links in Step 1 for more about eligibility requirements.

Step 3: Register for the Exam
The IIA's certification exams are now offered through computer-based testing, year-round at more than 500 locations worldwide.
Apply and register for the CIA exam.
Apply and register for the CGAP exam.
Apply and register for the CFSA exam.
Apply and register for the CCSA exam.

Step 4: Prepare for the Exam
You determine the method(s) in which you need to prepare for the exam. We provide you with a list of available resources for your consideration. Click on exam links in Step 1 to find preparation resources.

Step 5: Take the Test
With the transition to computer-based testing (CBT), The IIA's certification exams are administered through the worldwide network of Pearson VUE Testing Centers. The Pearson VUE network increases the availability of the exam from approximately 250 exam sites to over 500 exam sites. For more information on the testing experience, read the Candidate Handbook.

Step 6: Receive Your Certificate
Once you have passed the exam and met all other program requirements, your certificate will be issued to your local IIA institute for distribution."

So, it appears as though anyone can study and take the test to become a certified internal auditor. In contrast, to become a certified fraud examiner one must come from a very specific background. Both programs require two years experience in the field, however, a person is able to take the CIA test and then obtain the two years experience. To become a CFE, you must already have the two years experience.

I am not an expert by any means, I am simply a guy with a keyboard and some time to kill, who believes in the betterment of Highlands County. But it appears to me that a person that holds the fraud examiner designation would be qualified to perform audits, possibly even more so than the certified auditor.

My opinion is, was, and will remain that Ms. Wilson was removed for two reasons. She had the desire to run for public office against the wrong man and her audits had revealed some possible misdeeds in various county departments; including the public library, road and bridge department, and gas theft by various county employees. And the powers that be in Highlands County could not have this lady pulling the curtain back on Oz.

Public reaction has been mixed to the dismissal of Ms. Wilson. Those that felt her audits were a waste of time and resources are very pleased that Mr. Germaine's first official act was to remove "the evil within". And there are those that are outraged and feel that the dismissal was politically motivated. There are even some that say, "Oh well, it is just politics as usual in Highlands County."

I have been informed by several sources that Ms. Wilson is in the process of retaining legal council. I am also afraid that her dismissal may have more effects on the county than what they realize. For instance, would it now be possible for a wrongful termination lawsuit of former county employee Theresa Handley to be won? An audit revealed that there was, allegedly, misuse of the county's instant messenger system by Mrs. Handley and two other employees. They were dismissed and their appeals were denied by County Administrator Michael Wright. I am not a legal expert but using the popular opinion that Ms. Wilson was not qualified to hold the position that she held as Director of Compliance and Internal Audits, could it be possible to argue that the audits were not conducted in a proper manner?

A person posted on an online forum, that there is no way they would run for public office in Highlands County, especially if they are a county employee. I would have both agree and disagree with that statement. If I were a county employee and wanted to run for public office, I would make sure that I was not running against a supervisor or anyone that could seek retribution against me.

It's just politics as usual, which is really frightening.

Sources used:
http://www.newssun.com/0107-eb-Wilsonfired

http://www2.highlandstoday.com/content/2009/jan/08/la-mary-wilson-loses-clerks-auditor-job/news/

http://www.acfe.com/

http://www.theiia.org/

Merry Christmas

I just wanted to take a few moments, during my recovery of Santa's visit, to wish all of you a Merry Christmas. Last evening, I attended a candlelight Christmas Eve church service at my church, First United Methodist Church of Avon Park (www.fumcap.org). I was blessed to have my mother, step-father, brother, and his partner attend with us. Pastor Gary performed an uplifting sermon about the birth of Jesus. He touched on how Mary must have felt on the inside during the turmoil that was surrounding her at the time of the birth. But how she knew that the child she was carrying was the Son of the Most High.

The church also presented a Living Nativity, which in all of my 35 years, was without a doubt the most inspiring Living Nativity that I have witnessed. Mary, Joseph, and the Shepperd were dressed in white, complete with white face paint. I cannot find the words to describe the scene but my mother was also awe inspired by the sight.

The highlight of the service for me was Reverend James Parker singing "O Holy Night". Reverend Parker has an amazing voice that filled the sanctuary beautifully. It was a spiritual night, to say the least.

So, as I get ready to enjoy some Christmas ham. If you have not already, please take a moment today and remember why we celebrate Christmas.

God Bless

Who Throws a Shoe?

On Sunday, President Bush was holding a press conference in Iraq with Iraqi Prime Minister Nuri al-Maliki, when a journalist from the audience sprang to his feet and hurled a shoe at the President. Not just one shoe, but he threw the other at President Bush. As I sit here and watch replays of the video on Fox News, there is one glaringly disturbing thing that the video illustrates to me. Why was the reaction time of the Secret Service Agents in the room so delayed that a second shoe was allowed to be thrown?

Currently on Fox News, there is a Secret Service Expert making excuses for the delay. He is actually saying that egos may have come into play and that because the Secret Service may have viewed the event as a secure area. I am not a Secret Service Expert by any means, but I have been involved in some security training and self defense tactical training in my younger years. And I can tell you without a shadow of a doubt, had I been the man responsible for the security of an individual and that happened while I was on watch and my response been that delayed, I would have been "relieved of my contractual obligations" on the spot.

Now, hypothetically speaking, what if there had been some type of sharpened edge to the shoes? And President Bush had not been proficient at dodge ball. Let's not forget that a few years ago there was a man on a plane that had bombs built into his shoes. And due, mostly to his inability to light a lighter, he was unable to ignite the bomb and blow the plane up. So, shoe technology has grown over the years.

I am not making light of the situation, really I'm not. This is a serious breach in the protocol of the Secret Service and all agents involved in the issue should be brought in and reevaluated before President-elect Obama takes office. If you recall during the Presidential election, there were two men that were arrested for planning an attack to kill Mr. Obama. I told several friends after that incident, "The ones you have to worry about are the ones that aren't bragging about it to their drinking buddies." There are some very dangerous people out there in the world. And they are highly trained and sophisticated, believe me. The attacks in Mumbai are an example of how a few trained men with technology can cause havoc and take many innocent lives in the process.

A shoe is not a deadly weapon, but the human mind can be and has been.

Blogs and Forums...Are they Free Speech Zones?

Recently in my home county, one of the local papers had an interesting thread that was started on their online forum. Now, I will not divulge the name of the paper or the persons involved, but I will talk about the details as much as possible and will remain factual as to avoid any potential legal action against me or my family.

There was an accusation made of censorship lobbed against a former reporter for the paper. A thread began where, as usual, there were folks espousing without fact, and with a certain arrogance due to this being the internet. One person, whom is very well known in Highlands County, in fact some may say more infamous than famous, was accused of being a sexual predator by one of the persons posting on the thread. They even posted a link to an arrest record from the Highlands County Sheriff's Department that if they would have taken about 3 minutes, they could have looked up the Florida Statutes that were listed and found what the charges were. But they did not do that, they began a lengthy argument that eventually resulted in the threat of a lawsuit.

Now, I do not believe this to be an empty threat. And apparently neither did the individuals involved. There were public apologies made and all was forgiven. Now, I found this entire exchange very entertaining for several reasons. The largest reason being, three of the persons involved with posting the misleading statements have notoriously been abusive at times on the forum. However, when the shoe was placed on the other foot, they quickly folded like a deck of cards. They initially spouted claims of Freedom of Speech and that there was nothing that they had said that was incorrect.

This leads me to my question, are blogs and forums, such as the one you are ready, free speech zones? Short answer, no. I am responsible for every statement that I place on this blog. I try to be factual and make it very clear that I am simply stating my opinion. I would have no problem in printing a retraction or issuing an apology if it were determined that I had made misleading or untrue statements. But there are those that feel that the anonymity that the world wide web provides releaves them of the responsibility of existing in a realm of factual and responsible information and the reporting thereof.

I regularly utilize a plethora of different news sources, individuals, or my own personal experience. I normally do not use real names here, unless it is a news story where the person accused of a crime has already been identified. Now, I know that I am far from a reporter and in fact, I do not know how many people are actually reading this blog. But I strongly believe in being factual when possible and making it clear that I am expressing my opinion only.

This is not a free speech zone, it is simply my zone for speech. Besides, we have always been told, nothing worth having is ever free. Right?

A wave of corruption and fraud crackdowns

Just today, Illinois Governor Rod Blagojevich and Chief of Staff John Harris were arrested and accused of corruption charges. While the details of this event are still being revealed and the extent of the corruption investigation are not known at this time, this event is one of several recent fraud and corruption related news items over the last few months. The recent events can be best described as a crackdown on corruption and fraud in government.

Mr. Blagojevich, 51 and Mr. Harris, 46, have both been charged with conspiracy to commit mail and wire fraud and solicitation of bribery. Mr. Blagojevich is accused of attempting to solicit bribes for the Senate seat that was left vacant by the election of Barack Obama in November. As I write this, the main stream media is reporting that it does not appear as though President-elect Obama was involved in this issue in any way.

Of course, we all remember the drama surrounding the race for the Senate seat in Alaska that was held by Ted Stevens. For those of you who have forgotten, Senator Stevens was convicted on charges that he failed to report gifts that he had received from VECO Corporation. Senator Stevens lost his bid to return to the Senate to Mark Begich.

The misdeeds of the rich and powerful have even stretched into Highlands County with the recent arrest of Dan Andrews on counts of embezzlement, fraud, and theft. Mr. Andrews has his initial hearing on December 22.

Over the course of American history, there have been many people that hold a position of power that have fallen prey to the lure of easy money. The lengths at which some have and will go to protect their socio-economic status is astounding. The old adage that "absolute power corrupts absolutely" has never been more true than it is now.

I suppose that people who yearn for power and wealth have had to do things outside the moral fabric to get where they are. I am not naive enough to think that everyone in business and politics always play fair and do not break the rules. But the amusing part to me is always when they fall from grace and immediately become the victim. The image that pops into my head right now is that of a teary eyed, sobbing Jimmy Swaggert as he reveals that he has succumbed to the sins of the flesh.

"I have sinned against you," he says. No, Mr. Swaggert you have sinned against your morals and your God. But He will forgive you, He always will forgive. I firmly believe that a man of God should not be placed on higher moral ground than a "regular" man. Everyone is human, even men and women of the cloth.

So why, I ask, do we place our spiritual and government leaders on a higher moral ground? Why do we want to believe that they are incapable of committing the same crimes and sins that the average person can commit?

Because we want them to be better than us. I do not mean that in a negative way. Each of us feel that a person in a position of power should be able to withstand all temptation and make the correct ethical, moral, and financial decision every time without a misstep. Of course, deep down inside, we all know that it is impossible. And that is where our own sins come into play.

There are many in society that enjoy watching the mighty fall from grace or power. It reaffirms the belief that we are all human and we all make mistakes. So why do we bang the drum when they make the mistakes and then laugh when they fall? Because we to are human.

Happy Thanksgiving

The Highlands Informer would like to take a moment and wish each and every one of our readers a very Happy Thanksgiving. This is a weekend to surround yourself with family and friends. A time to forget about the world as we know it for a little while and just enjoy the little things.

So please, eat plenty of turkey and ham, enjoy the football games (even if one of them includes Detroit), and savor every moment that you have with your family. These are the days that form memories for our children that they will keep with them their entire lives.

Finally, please say a prayer for all our men and women whom are serving our country overseas protecting our freedoms.

Governor Issues Executive Order Suspending Dan Andrews

At 3:08 PM, Governor Charlie Crist's office release an Executive Order in which Dan Andrews was suspended from his position on the Sebring City Council.

The order cites the three felony charges that Mr. Andrews is facing.

"Where as it is in the best interest of the residents of Sebring and the citizens of the state of Florida, that Daniel Farmer Andrews be immediately suspended from public office, which he now holds upon the grounds set forth in this executive order."

Mr. Andrews is also prohibited from performing any official act, duty or function. Also from receiving any pay or allowance and from being entitled to any privileges and benefits of public office during this suspension.

The Governor may choose to reinstate Mr. Andrews with an additional Executive Order once he has gone through the criminal proceedings.

Mayor George Hensley states, ""We regret the circumstances that Dan is in and I always say we're in America where a person is innocent until proven guilty. The governor's office made the decision it needed and the council could not make."

The City Council will most likely take up this issue at their December 4 meeting. Until then the City will consult the charter and the city attorney into what steps they may make. This is uncharted territory for the City of Sebring.

Mr. Andrews was arrested on Monday following a lengthy investigation by the State Attorney's office into his term as Executive Director of the Sebring Chamber of Commerce. Mr. Andrews was charged with embezzlement, fraud, and theft. If convicted he is facing a maximum sentence of 15 years and/or a fine of $15,000.