Essay on auditor-controller qualifications – YubaNet

The first day of a trial regarding the qualifications for Rob Tribble’s job as Nevada County’s next auditor-comptroller is in the books. Tribble won the June election, but his opponent, current assistant auditor-comptroller Gina Will, maintains that he does not have the necessary qualifications to be elected.

Before the start of the trial, the two parties jointly submitted a stated statement of facts – a recitation of the facts on which they have agreed. While being questioned as a witness today, Tribble contradicted two of the stipulated facts, saying he performed certain duties not listed in the stipulation.

On the other hand, he admitted that the two projects he is currently working on do not have offices, employees or product. His own consulting business is not a corporation or LLC and he does not have a Dba (Doing business as). There are no employees and he does not file separate tax returns for his personal taxes.

However, when James Sutton, the attorney representing Gina Will, asked, “Do you believe you are qualified to be the auditor-controller?” Tribble replied, “Oh, absolutely.”

Gina Will, in response to a question, gave a brief overview of her qualifications: “I have a Bachelor of Science in Accounting. I have been the Assistant Audit Controller since July 2020, reporting to Marsha Salter, the current Audit Controller. Before that, for twelve years, I was the chief financial officer of the town of Paradise. When asked why she sued, Will replied, “I was very concerned that the person who serves as Auditor-Comptroller for Nevada County had the experience and qualifications to handle the office appropriately. Many responsibilities are required to provide proper financial reporting, to provide all the services our office provides to schools, cities, special districts and the county.

Will’s attorney also called two expert witnesses, both auditor-monitorers in two California counties, both of whom testified that they did not consider Tribble qualified for the position under 26945 b. [see below for the full statute]

Nevada County Superior Court Judge Tice-Raskin asked both parties to be briefed Friday on two issues: “The court received various expert opinions, including expert testimony. Today, I need the parties to provide me with the legal authority that would allow this tribunal to consider these types of expert opinions when engaging in the process of interpreting the law in case, taking into account the rules of interpretation that this court is required to follow in this process. Second, the parties must address the issue of redress. If the court finally concludes that the candidate has discharged her burden, what recourse is required in a situation like this? Should the court simply declare the election void? Should the court declare that there was a winner? »

Closing arguments from both parties will be heard on November 8, 2022 at 9:00 a.m. Once the arguments are concluded, the court has ten days to rule in favor of contestant Gina Will or defendant Rob Tribble. Each of the parties has the possibility of appealing the decision before the Court of Appeal.

County auditor-controller qualifications are codified in the state government code:

26945. No one shall be elected or appointed as a county auditor of a county unless they meet at least one of the following criteria:

(a) The person has a valid certificate issued by the California Board of Accountancy under Chapter 1 (beginning with Section 5000) of Division 3 of the Business and Professions Code indicating the person to be, and a license authorizing the person to practice as a chartered accountant or in the capacity of a chartered accountant.

(b) The person holds a bachelor’s degree from a four-year university, college or other accredited institution, with a major in accounting or its equivalent, as described in subdivision (a ) section 5081.1 of the Business and Professional Code, and has within the last five years held a financial management position in a county, city or other public body, private company or non-profit organization , assuming similar tax responsibilities, for a continuous period of at least three years.

(c) The individual has a certificate issued by the Institute of Internal Auditors stating that he or she is a designated professional internal auditor, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing or finance.

(d) The person has served as a county auditor, deputy chief county auditor or deputy chief county auditor for a continuous period of at least three years.

(Amended by Stats. 2000, Ch. 1055, Sec. 37. Effective September 30, 2000.)

Elna M. Lemons