We will soon have auditors here for a week or two. They are presently scheduled to be here the week of December 17 to do the fieldwork. That always makes most of us work extra to keep up with our regular work and to look up information requests from the auditors.

Most of you may not know why we have to have certified audits. The main reason is that the Iowa DOT requires one and also our Bankers want our financials to be certified by an Independent Auditor. We use Clifton, Gunderson & Co. from West Des Moines. The original company was one that Junie and Merlin used when they started to need a certified audit. One member of that firm, Ron Nielson, started working on the Manatt account in 1964 and is still very active today helping us with the many things we have to do. Ron and I went to school together in 1962 - 1964 so it is like old home week with us when we work together.

We will be making some changes in the accounting department next year. At the request of the employees, Angie Hawkins will be going to part-time since she is attending college to become a Music teacher. For those of you who know her, you know she is very talented in that area. Best of Luck Angie! ! ! Lex Alig will be in training this winter to take over the Credit area for us. Angie will continue to work 20 hours a week for at least a year. Sue McCoy will assume the total responsibility of the Accounts Payable department. We will have to hire a full-time seasonal worker to help her next spring.

One of the biggest problems that we have in accounting is the parts and supplies that are sent out to the jobs. We are working on that area and plan on having some major changes in place by next spring. BK and the parts department are working with us to get that accomplished.

We are also working with Greg Ollinger to better our Trucking Department accounting.