ROANOKE TIMES
Copyright (c) 1996, Roanoke Times
DATE: Friday, November 8, 1996 TAG: 9611080071
SECTION: VIRGINIA PAGE: B-1 EDITION: METRO
SOURCE: DAN CASEY STAFF WRITER
A feud between two city government offices has caused months of delays in answering a seemingly simple question: How well does Roanoke's system for taxing cars and trucks work?
That's what the municipal auditor's office was trying to find out last fall when its staffers began an audit of the Roanoke Commissioner of Revenue's Office. But a year later, they're not much closer to an answer.
In June, Commissioner of the Revenue Marsha Compton Fielder kicked the auditors out of her office.
Then she sent a letter to City Council complaining that an audit office employee had called commissioners of revenue in other jurisdictions "requesting information about me personally, and about procedures in place in this office." The employee has denied it.
Fielder also asked council to keep city auditors out of her office. Citing an opinion of the Virginia attorney general in a Chesterfield County case, she argued that her office isn't subject to a municipal audit because it's a state constitutional office independent of the city government's management and control.
Since June, the dispute has been alternately refereed by City Councilman William White and City Attorney Wilburn Dibling. Negotiations have dragged on uneasily.
On Oct. 1, meanwhile, Municipal Auditor Bob Bird took the extraordinary step of issuing a "letter of engagement," which is essentially a formal contract for auditing a department. Bird, whose office routinely audits city departments, agencies and the other constitutional officers, has never before had to issue such a letter.
The audit still hasn't resumed, White said on Wednesday. That's because Fielder hadn't signed the letter of engagement.
"This is just a normal routine audit we do for all departments," White said. "It's something we've done before. I'd say we are being a little more careful. Marsha has cooperated fine. I don't have any problems with her."
Bird and Deputy Auditor Tom Baldwin, who was heading up the audit of Fielder's office, declined to comment on the specifics of the dispute.
Fielder characterizes it as a series of misunderstandings. She contends that her books and procedures are subject to review only by an independent auditing firm hired by the city or the state Auditor of Public Accounts, not local government.
But that argument seemingly conflicts with the city charter. It states: "It shall be [the municipal auditor's] duty to examine and audit all accounts, books and records of the city that reflect transactions involving financial activities of the city, including those for which the city has a responsibility as an agent, custodian or trustee [the auditor] shall have access at any and all times to all books, records and accounts of each department, office, officer, employee or agency of the city subject to examination or audit by him."
Some city officials have taken the auditor's side in the dispute. One of them is Mayor David Bowers. Fielder says he told her she was "all wrong" in resisting the audit. In part because she feels cornered, she says she'll sign the letter of engagement by today.
"I have absolutely nothing to hide down here," she said. "The approach and the way it was handled [by the auditors] was what I didn't care for. But if I didn't work with [the auditor's] office, then what would the public's perception be of this office?"
Fielder, a Democrat, says this is the first audit of her office since she became commissioner of revenue in 1994. She acknowledges she's unfamiliar with auditing procedures. And she believes changes she's made since her election may have ruffled some feathers.
Under one of them, called "filing by exception," motor vehicle and boat owners don't have to file a personal property tax return annually unless they've bought or sold a vehicle or boat within the year. The change has "saved tons of taxpayer dollars," she said.
"Maybe I tried something that's really new," she adds. "Maybe I tried to implement it faster than somebody's comfortable with."
None of the other current Roanoke constitutional officers have forbidden city auditors from poking around in their books.
"Heavens no," said city Treasurer David Anderson. "We encourage the auditor to be very participative down here. I can't say enough positive things as far as the auditor's staff is concerned, and that goes back 18 years."
"It's been a good relationship," said Circuit Court Clerk Arthur "Bert" Crush. "They come here and they do their work very quietly."
"I request to be audited every year," said Sheriff Alvin Hudson. " I want to make sure there's nothing going on that I don't know about."
LENGTH: Medium: 86 lines ILLUSTRATION: PHOTO: (headshot) Fielder. color.by CNB