William ‘Bill’ White: 2024 candidate for DuPage County Auditor

Bio

Party: Democrat

Office Sought: DuPage County Auditor

City: Downers Grove

Age: 65

Occupation: DuPage County Auditor since 2020

Previous offices held: Downers Grove Village Board and Downers Grove Community High School District 99 board

Why are you running for this office, whether for reelection or election for the first time? Is there a particular issue that motivates you? If so, what?

I first ran for county auditor to help DuPage County operate effectively, efficiently, and economically. As an internal auditor, the mission of the county auditor is to strengthen the organization’s ability to create, protect, and sustain value, delivering fair value to our community, in exchange for our tax dollars.

An organization the size of the DuPage County government requires strong, documented internal controls. Internal controls help ensure that government objectives are achieved effectively. These include efficiency, accuracy, avoidance of material risk, and transparency.

A key priority for FY2025 is a comprehensive assessment of the documentation of our county government’s internal controls. Well documented internal controls can be better evaluated than informal controls and are more easily communicated consistently and accurately to everyone in the organization. Documentation also ensures that organizational knowledge is retained after retirements and staff turnover.

If you are an incumbent, describe your main contributions. Tell us of any important initiatives you've led. If you are a challenger, what would you bring to the board and what would your priority be?

One of my key long-term initiatives has been strengthening the information systems capabilities of the auditor’s office. I replaced essential but obsolete software compatible only with the highly outdated Windows 7. I initiated a records management review last done by the auditor’s office in 2002.

I also initiated a searchable database of adopted county board resolutions to allow convenient and accurate retrieval of this information.

My most important information systems initiative has been the procurement of automated audit workpapers. Automated workpapers allow for more efficient and better-documented audits and will be invaluable for completing a countywide assessment of internal control documentation.

In the rapidly evolving field of information systems, continuous learning is essential. My current coursework at Rutgers Business School focuses on the management of information systems and demonstrates my commitment to this essential skill for DuPage County’s chief audit executive.

What special qualifications does a county auditor need that may not apply to other county offices? What professional qualifications or experiences do you possess that will help ensure your success as an auditor?

County auditor responsibilities require a unique blend of qualifications, including understanding business operations and controls, law, accounting, and governance. Internal auditing focuses on operations and controls, and my Certified Internal Auditor credential is the gold standard for internal auditors. My law degree and legal experience are invaluable for interpreting contracts, statutes, and ordinances.

I hold an advanced accounting certificate, and I am eligible to take the CPA exam. To supplement the basic CPA curriculum, I am in my third semester at Rutgers Business School, enrolled in a master’s program that is laser-focused on government accounting and auditing. I also understand governance issues in local government, having served as District 99 school board president and Downers Grove’s mayor pro tem. Effective county auditors have leadership experience, strong communication skills, intellectual curiosity, a commitment to continued learning, and professional courage.

To what extent must an auditor remain independent of other county offices and officials, and how will you ensure the appropriate level of independence in this office?

I am committed to auditor independence, a key theme for both the Certified Internal Auditor exam and the CPA ethics exam. I am a Certified Internal Auditor and a licensed Illinois attorney, and I have taken and passed the CPA ethics exam. Ethics, objectivity, professional independence, and professional courage are core attributes of each of these professions.

In January 2024, the Institute of Internal Auditors released updated internal audit standards emphasizing professional courage. The IIA wrote: “In simple terms, internal auditors are expected to tell the truth and do the right thing, even when it is uncomfortable or difficult.”

A personal motto is: “Friends tell friends the truth.” To help the DuPage County government “create, protect, and sustain value,” I cannot allow personal or political pressure to alter my professional judgment. During my first term as county auditor, I believe I have demonstrated professional courage.

Describe your position regarding the allocation of resources in the auditor's office. Are personnel allocated as they should be? Are there capital expenses or other budgetary items that the office must address, and, if so, how do you propose to address them?

The mission of the auditor’s office cannot be carried out by a single individual. The office needs a robust staff with the proper resources, tools, and work environment to successfully carry out their roles. My audit team is well-positioned for an effective and productive FY2025.

At the end of June 2024, I submitted my FY2025 budget request, which will be incorporated into the FY2025 budget to be adopted in November 2024. This includes an organizational chart that describes the allocation of personnel. Without requesting a material increase over prior years, my proposed budget provides appropriate and adequate funding for our plan to undertake a comprehensive assessment of countywide internal controls.

This plan also allocates personnel as they should be allocated, with an acknowledged vacancy in the position of senior staff auditor. I look forward to having my audit team leverage the automated workpaper software in the upcoming year.