BOCC Finance Director Clown Show:
Epp Folds and Then Bivins Goes Bye Bye!
Can We Finally Now Get a Qualified Director?

by George Gramlich,
News and Commentary
What goes around, comes around, I guess. The Finance Director/Failed Audit saga was the subject of the December 12, 2023 Custer County Board of County Commissioners’ meeting and it did not disappoint. But, unknowing to our beloved Commissioners, an earthquake was going to happen the next day that upset the plans of two of the all knowing Commissioners.
All three Commissioners were at the meeting: Chair Kevin Day and members Bill Canda and Lucas Epp. The meeting eventually covered the posting of the job of Finance Director (which Canda and Epp had already voted to do a few weeks ago but it never happened). Also, much time was spent on the 2022 audit failings, the actual job description/duties of the Finance Director, and the functions of the Finance Department itself.
[The two main issues were the job qualifications for the Finance Director and the failed audit. The Finance Director oversees a county budget of around $9 million a year and a whole bunch of departments. The prior director, Braden Wilson, had virtually no accounting experience and did not have an accounting degree. The current Finance Director, Lisa Bivins, has some basic
bookkeeping experience (based on comments made in BOCC meetings) but no accounting degree. Canda, and to a certain extent Epp, have been pushing to hire a new Finance Director with at least an accounting degree with some serious experience. They would move Bivins back to Assistant Finance Director. Apparently, the new assistant Bivins recently hired also does not have any serious
accounting background. So, the county has gone years without any experienced accountant running the ship. Why we keep
hiring people with no or little real accounting knowledge is a question that nobody is asking.]
Canda opened the meeting stating that he had re-searched four counties, some larger than us and one smaller, about the job qualifications for their Finance Directors. He said every one has a real accountant at the helm and they all require an accounting degree.
Canda then got into the 2022 audit mess problems and the upcoming deadline dates that the county has to meet re fixing the issues. Canda said he spoke with our auditor, Sam DiNardo, about the big three issues, missing leases, adjustment journal entries, and G/L reconciliation.
Canda stated our annual audit usually costs around $45k. He also said that DiNardo could help us fix the issues but that might compromise the auditor’s independence. Putting that aside, Canda said DiNardo was willing to come in and help us fix the problems for a paltry $72k (which is supposedly a discounted price).
Finishing, Canda moved to hire a new Finance Director using the new job description. He proposed a salary range of $80k to $90k. Epp then talked a bit and after that Canda handed out the Finance Department Director job descriptions of the four counties he had researched. (Each one required an accounting degree.) He suggested the county brings in a CPA level consultant to help fix the problems as it might take a long time to find a qualified candidate.
Epp then added that there is an accounting firm that specializes in the government finance issues and we might be able to use them. He then segued to the possibility of getting a new accounting system as the current one, CIC, has been a problem.
Day then spoke saying he wanted somebody to come in and “look us over” and see “where we are”.
Epp then got into the time it will take to get a new Finance Director and that could be a problem. Epp said the salary range he was looking at for the job was $60k to $75k. He then talked about posting the Finance Director’s now and keeping it posted to the end of February.
Canda then again stated that the “bottom line is the county needs an accountant/CPA. We know we need a new Finance Director”.
Even with the failed audit, the poorly performing accounting system, and the failure of the last two non-accountant Finance Directors to make any progress on these major issues, Day said he needed more data before making that call. He said, “ I disagree with the fact that we decided to get a new Finance Director. We need somebody to come here and help us make this decision. Until I have that, I won’t support going out getting a certified accountant to run this department. So we have an independent look at our processes and how we can change that.  In the interim, we can get somebody in here to fix these short term issues.”
Epp then noted that the “Finance Department is doing the best they can”.
Canda then made another pitch for getting a new Finance Director with an accounting degree and real experience, saying, “We’re gonna fail the next audit if we don’t hire somebody.”
(What is happening at the meeting now is that Day doesn’t want to make a move on hiring a new Finance Director until an outside consultant tells him it is needed. Canda is saying we need to do two things now, find and hire a new Finance Director because it is obvious we need one and also hire a consultant to come in now to help fix the problems.) Canda said, “The dual path is warranted. I wish we had a CPA now. We passed that about a month ago.”
Day then said, “I want somebody to come in and tell us what to do, black and white. I believe the motion on the floor now is a knee jerk reaction. We need somebody in here. I support getting somebody in now to help us and if this includes bringing in a (new) Finance Director, I won’t support it.”
Public Comment was then opened up. It was quite interesting as several retired successful business people commented. The consensus was to hire a consultant now to help fix the audit issues and then look at the Finance Director issue.
After Public Comment, the vote to post and hire a new Finance Director was made. Day voted no. Canda voted yes. And, contrary to his vote a few weeks ago to hire a new Finance Director, and his statement at the beginning of the meeting about wanting to hire a new Finance Director, Epp voted no. So, the county will not be looking for a new Finance Director for a while.
Or maybe not. What goes around comes around.
There was a regular BOCC meeting the next day. Usual stuff. But, right after the meeting ended, according to a very reliable source, and confirmed later, Lisa Bivins, our current Finance Director, handed in her resignation letter to the three commissioners! The terms are not known but this could be a HUGE problem as the only other person in the department is a recent hire with no accounting experience. So, WHO is going to get things done” Payroll, accounts payable, etc. Could be a BIG mess. Looks like Day and Epp made a boo-boo in not posting for a new Finance Director. However, now we WILL get a qualified, experienced accountant in here. Hopefully, in the end, with a qualified Finance Director on board, the ship will be righted and it will be smooth sailing in Happy Valley again.