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Former auditor explains fund balances

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To the editor:
I would like to offer a few words of explanation in defense of Hillsboro's current city auditor. 
At a recent budget hearing before city council, Kirby Ellison made accusations regarding unencumbered balances not matching up from one report to another. There is no reason why these numbers should match — unless they are photocopies of the same report.
To put this in perspective, think of your own checkbook. Every time you make a deposit or write a check, the balance changes. The same thing is true of the city's checkbook. And the city's books can change drastically from one week or one day to the next because of the volume of checks that must be written and deposits that are entered. 
As circumstances change, the auditor's predictions must also change.
One would think, considering most city officials' experience, that they would know that.
Sincerely,
Rosemary Ryan
Hillsboro
(Former Hillsboro auditor)
To the editor:
I would like to offer a few words of explanation in defense of Hillsboro's current city auditor. 
At a recent budget hearing before city council, Kirby Ellison made accusations regarding unencumbered balances not matching up from one report to another. There is no reason why these numbers should match — unless they are photocopies of the same report.
To put this in perspective, think of your own checkbook. Every time you make a deposit or write a check, the balance changes. The same thing is true of the city's checkbook. And the city's books can change drastically from one week or one day to the next because of the volume of checks that must be written and deposits that are entered. 
As circumstances change, the auditor's predictions must also change.
One would think, considering most city officials' experience, that they would know that.
Sincerely,
Rosemary Ryan
Hillsboro
(Former Hillsboro auditor)
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