"The December Event"

The “Devil Is In The Details” 

In December, Oro Valley Council Member Tim Bohen confronted Assistant Town Manager Chris Cornelison at the town's Pusch Ridge Golf Course. The confrontation was the culmination of months of fruitless effort by Bohen to get substantiation of the reported rounds and revenue at the facility. Bohen did not believe the numbers reported to town by facility operator Indigo Golf.

Bohen searched for answers regarding Pusch Ridge rounds and revenue accounting

From June 2023 through early September, Tim Bohen tried in vain to get answers from town staff on the manner in which Pusch Ridge Golf rounds are gathered. Then, while listening to a September 19 town Budget and Finance Commission meeting, he learned that the town was going to have a special procedures audit performed on Indigo Golf financial information. This was a month and a half after the audit firm of Baker Tilly had already been engaged and actively working on the project.

As it turns out, Indigo Golf is the only organization that could provide answers to Bohen’s questions. In an email to Baker Tilly, Deputy Finance Director Wendy Gomez noted: "We wouldn’t have any of the contractor’s transaction data in our financial software system. We receive their monthly financials and book the activity in our system. Actual transaction data would need to come from [Indigo Golf]." (Source: Email from Gomez to Barter [Baker Tilly Employee], 8-31-23). Thus, Bohen sent emails to the audit firm with questions because they were going to have the access to the information he needed.

Bohen either did not get answers to his questions or received answers that were generic in nature. Indeed, the town may have played a role in that. Town Finance Director David Gephart told Baker Tilly not to respond to Bohen's questions because “…his questions only serve to generate additional questions.” (Source: Email from Gephart to Barter, 1-4-24).

(All of this is documented in the correspondence between the Town, Bohen and Baker Tilly.)

Bohen's frustration got the best of him

It was now December 18. Bohen still had no answers. The town scheduled a tour of the Pusch Ridge Golf facility to look at possible capital improvements. Bohen saw this as his chance to get his questions answered. 

According to Chris Cornelison, Bohen said that "... he didn't need the tour because he had already seen it... he wanted to see the clubhouse...he brought a list of questions he wanted to ask." Cornelison told him "... there is a process and protocol for getting those types of items...Bohen then started yelling at him." (Source V23120927). 

Three days later, Cornelison reported the incident to the police. He said he felt threatened. That was around the same time that Town Manager Wilkins told Bohen that he would need an escort to enter town facilities.

Bohen understands that his expression of anger towards anyone is unacceptable.  He has issued a statement regarding this (See panel).

Bohen never did get his questions answered...

 …even when the Baker Tilly auditor reported the results of their special procedures audit to the town at the January 10 town council meeting, Bohen's inquiries were abruptly curtailed by the Mayor. The matter should have been discussed first in a study session to give Bohen ample opportunity to ask questions because he had many.

Questions that are still reasonable to ask

At that meeting, Town Manager Wilkins told the town council that the special procedures audit gave a 'thumbs up' to the Indigo Golf reported financial results. That is an overstatement, according to the remarks of Baker Tilly partner Hemmerle.  Hemmerle stated repeatedly to the council and in communications with town staff that his firm could not express an opinion as to the fairness of the Indigo Golf provided  numbers... nor could he guarantee that there was no fraud. They had not performed an audit of the reported results. Indeed, the numbers have never been audited.

So, we will never know about the veracity of the past or future golf financial results...

… as reported by Indigo Golf to the town. The numbers have gone unaudited in the past. And as reported in a previous article, the town does not provide oversight of the numbers. As Ms Gomez said in her August email, the Town accepts the numbers and inputs them into the town's ledger.

Instead, we have Council Member Solomon leading the charge to punish Bohen

The council never did focus on what Bohen was trying to accomplish. Led by Council Member Steve Solomon, who is no stranger to threatening controversy, the council instead focused on punishing Bohen for his behavior. He was censured by the council and ordered to attend the next two council meetings by zoom or phone. The council also ratified the town manager's decision that Bohen must now be accompanied on any visits to any town facility.

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