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yc. \ STATE OF COLORADO TIMOTHY M. O'BRIEN, C.P.A.
O , :L 1Q, ,. .Tv State Auditor
OFFICE OF STATE AUDITOR or. 'r0
�* cn"' */ (303) 866-2051 -,2001 East 14th Avenue Building
*1876 FAX (303) 866-2060 240 East ofr 802
7 LI 9D5gver, Colorado 80203-2211
April 3 , 1992
CLERK
TO THE BOARD
Board of County Commissioners
Weld County RE: #576
P. O. Box 758
Greeley, Colorado 80632
Dear Board Members:
The Colorado Local Government Audit Law (Section 29-1-607, C.R.S . )
directs the State Auditor to examine the audits of all local
governments in Colorado. In compliance with this law, we have
reviewed the audited financial report of Weld County for the year
ended December 31, 1990 . We found your report to be well-prepared
and informative. We noted the following items that we believe
deserve your attention.
Information provided to our office discloses the existence of the
Beebe Draw Law Enforcement Authority and the Weld 911 Emergency
Telephone Service Authority. Please expand the reporting entity
disclosure in future annual audit reports to include discussion of
the relationship and accounting treatment of these entities with
respect to the County.
The accounting treatment of the Office of the District Attorney,
including the Victim' s Compensation and Victim' s Assistance Funds,
is not clear within the County' s financial statements. CASE 14 was
issued in 1991 to provide additional guidance on how to include
various forms of government within a primary government' s financial
statements . Although CASE 14 is not effective until 1993 , we
believe the guidance provided is very helpful . Please readdress
this issue in future audit reports.
Information provided to our office discloses the existence of
Local Improvement Districts - Weld County Basswood Avenue #1990-2,
Weld County 83rd Avenue #1991-1, and Weld County Roads 15 & 84
#1991-2 . To enable us to compile statewide data on various types
of debt issued, please mention these improvement districts by name
in future audit reports .
Congratulations on your receipt of the GFOA Certificate of
Achievement For Excellence in Financial Reporting for your 1989
report .
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04.3.31 (' ( 00�) 920600
Weld County
April 3 , 1992
Page Two
If we may be of any assistance to you, please feel free to call us .
Very truly yours,
.eve. ,a(itee
Linda Greenly, CPA V
Director of Local Government Audits
LG:y
cc: Deloitte & Touche
Certified Public Accountants
Division of Local Government
Doug Mackey
Department of Social Services
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