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Board rejects immediate removal of elected treasurer, orders sworn reconciliations and hires outside accounting firm
Summary
After a heated debate, the Kalkaska County Board of Commissioners voted down a motion to remove elected Treasurer Valerie Tracey but passed a motion under MCL 46.11(k) requiring sworn bank reconciliations by May 11 and approved retaining Maner Costerisan for ongoing accounting support.
The Kalkaska County Board of Commissioners debated and rejected a motion to remove County Treasurer Valerie Tracey from office, then approved ordered measures to secure the county’s finances.
Commissioner Robert Baldwin moved "to initiate whatever administrative or legal procedures necessary to remove the current Kalkaska County Treasurer, Valerie Tracey, from office immediately, remove her access to any and all financial data in BS&A, any access to Kalkaska County bank records, and remove her network access as well." The motion failed on a 4–3 roll call (Baldwin, Sieting, Bicum, Persons yes; Comai, Matley, Fisher no). Baldwin framed the motion as a fiduciary necessity after 15 months of what he described as incomplete reconciliations and unreliable reports.
Following the failed removal effort, the board approved a separate motion under MCL 46.11(k) that requires Treasurer Tracey to provide a sworn report by close of business May 11, 2026. The motion, moved by Commissioner David Comai and supported by Commissioner Scott Matley, lists two required items: (1) bank reconciliations for all accounts from December 2024 through March 2026, balanced to zero or accompanied by accurate explanations of any unbalanced amounts; and (2) evidence that bank statements for all accounts are uploaded into the BS&A software. The motion passed 5–2 (Comai, Matley, Baldwin, Bicum, Fisher yes; Persons, Sieting no).
The board also voted to enter into an agreement with accounting firm Maner Costerisan, dated April 15, 2026, to provide ongoing services on a monthly basis to assist with reconciliations and the 2025 audit, with costs to be reviewed monthly by the Finance Committee. The motion to retain Maner Costerisan carried 4–3. County Administrator/CFO Patrick Whiteford told commissioners the firm’s involvement aims to "accomplish the 2025 audit and verify to the public that the reported finances are accurate."
