HomeMy WebLinkAbout20242032.tiffBOARD OF COUNTY COMMISSIONERS
PASS -AROUND REVIEW
PASS -AROUND TITLE: Extension Request to File 2023 Fiscal Year Audit
DEPARTMENT: Accounting DATE: July 24, 2024
PERSON REQUESTING: Christopher D'Ovidio
Brief description of the problem/issue:
Colorado state statute requires that an annual audit be completed and filed with Colorado Office of State Auditor
by the following July 31St for fiscal years ending December 31St This statute requires the County's 2023 fiscal
audit be completed and filed with the state auditor office by July 31, 2024.
We are requesting an extension of time to file our 2023 Audit. In addition to a key staff position being vacant
since March 2023, we have been working through the implementation of a new payroll and HCM ERP system,
and the implementation of a new GASB standard
The eligibility requirements for the extension are that the extension is filed by the July 31St deadline, the
government is currently with state audit law, and the extension is signed by a member of the of the governments
governing body The extension would extend the filing due date to September 30, 2024, but our expectation is
that the audit would be filed no later than August 31st.
What options exist for the Board?
Sign the extension request for an additional 60 days to file the county audit in compliance with state audit
law.
Consequences:
Filing the county audit with the Colorado Office of State Auditor after July 31st. 2024, without an extension
would cause the county to be out of compliance with state audit law. However. the extension would keep
the county compliant during the 60 -day period ending September 30, 2024.
Impacts:
If the county is deemed out compliance with the state audit law, the state will instruct the Treasurer's
Office to withhold any local property tax distributions to the county until the county is compliant with state
law.
Recommendation:
Recommend Approval and the Board sign the extension request.
Support Recommendation Schedule
Place on BOCC Agenda Work Session Other/Comments:
Perry L. Buck. Pro-Tem
Mike Freeman
Scott K. James
Kevin D. Ross , Chair
Lori Saine
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Cheryl Hoffman
From:
Sent:
To:
Cc:
Subject:
I approve
Kevin Ross
Kevin Ross
Wednesday, July 24, 2024 7 24 PM
Cheryl Pattellr. Cheryl Hoffman
Karla Ford
Re Urgent - Pass around request
From: Cheryl Pattelli <cpattelii@weld.gov>
Sent: Wednesday, July 24, 2024 4:42:43 PM
To: Cheryl Hoffman <choffman@weld.gov>
Cc: Karla Ford <kford@weld.gov>; Kevin Ross <kross@weld.gov>
Subject: Urgent - Pass around request
Cheryl,
We have an urgent need to have this pass around completed/signed by end of week. We have to have the extension
request on the BOCC agenda for Monday, July 29 (Chris is working with Houstan to get this done). Can you please have
the BOCC members review and approve/disapprove by Friday?
Thanks so much!!
Cheryl (the 2nd)
From: Chris D'Ovidio <cdovidio@weld.gov>
Sent: Wednesday, July 24, 2024 4:39 PM
To: Cheryl Pattelli <cpattelli@weld.gov>
Subject: RE: Request for Extension for filing Weld Audit.docx
Christopher D'Ovidio
Accounting Department
1150 O Street
Greeley, CO 80632
tel: 970-400-4447
email: cdovidio@co.weld.co.us
Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
1
Cheryl Hoffman
From:
Sent:
To:
Cc:
Subject:
4 approve
Thank you
Sent from my iPhone
Perry Buck
Thursday, July 25, 2024 7 48 AM
Scott James
Cheryl Hoffman; Kevin Ross; Mike Freeman; Lon Saine; Esther Gesick; Karla Ford
Re Urgent - Pass around request
On Jul 25, 2024, at 7:44 AM, Scott James <sjames@weld.gov>wrote:
I approve - thanks.
Scott K James
Weld County Commissioner, District 2
1150 0 Street, P O Box 758, Greeley, Colorado 80632
970 336.7204 (Office)
970 381 7496 (Cell)
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Confidentiality Notice This electronic transmission and any attached documents or other writings are intended only
for the person or entity to which it is addressed and may contain information that is privileged confidential or
otherwise protected from disclosure If you have received this communication in error, please immediately notify
sender by return e-mail and destroy the communication Any disclosure, copying, distribution or the taking of any
action concerning the contents of this communication or any attachments by anyone other than the named recipient
is strictly prohibited
On Jul 25, 2024, at 7:37 AM, Cheryl Hoffman <choffman@weld.gov>wrote:
Good morning, Commissioners,
Please review the attached URGENT PASSAROUND and indicate whether you approve its placement on
your BOCC Agenda for Monday?
Thanks so much!
Cheryl L. Hoffman
Deputy Clerk to the Board
1150 0 Street/P.O. Box 758
Greeley, CO 80632
Tel: (970) 400.4227
choffmanta weld.gov
Cheryl Hoffman
From:
Sent:
To:
Cc:
Subject
Scott James
Thursday, July 25, 2024 7:44 AM
Cheryl Hoffman
Kevin Ross; Perry Buck; Mike Freeman; Scott James; Lori Saine; Esther Gesick Karla Ford
Re: Urgent - Pass around request
Importance: High
I approve - thanks.
Scott K. James
Weld County Commissioner, District 2
1150 O Street, P.O. Box 758, Greeley, Colorado 80632
970.336.7204 (Office)
970.381 7496 (Cell)
Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or
entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you
have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any
disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by
anyone other than the named recipient is strictly prohibited.
On Jul 25, 2024, at 7:37 AM, Cheryl Hoffman <choffman@weld.gov>wrote:
Good morning, Commissioners,
Please review the attached URGENT PASSAROUND and indicate whether you approve its placement on your BOCC
Agenda for Monday?
Thanks so much!
Cheryl L. Hoffman
Deputy Clerk to the Board
1150 O Street/P.O. Box 758
Greeley, CO 80632
Tel: (970) 400.4227
choffman@weld.gov
From: Cheryl PatteIli <cpattelli@weld.gov>
Sent: Wednesday, July 24, 2024 4:43 PM
To: Cheryl Hoffman <choffman@weld.gov>
1
Cheryl Hoffman
From:
Sent:
To:
Cc:
Subject:
Approve
Sent from my iPhone
Mike Freeman
Thursday July 25 2024 8:01 AM
Cheryl Hoffman
Kevin Ross; Perry Buck; Scott James, Lori Saine, Esther Gesick, Karla Ford
Re: Urgent - Pass around request
On Jul 25, 2024, at 7:37 AM, Cheryl Hoffman <choffman@weld.gov>wrote:
Good morning, Commissioners,
Please review the attached URGENT PASSAROUND and indicate whether you approve its placement on
your BOCC Agenda for Monday?
Thanks so much!
Cheryl L. Hoffman
Deputy Clerk to the Board
1150 O Street/P.O. Box 758
Greeley, CO 80632
Tel: (970) 400.4227
choffman@weld.gov
From: Cheryl Pattelii <cpattelli@weld.gov>
Sent: Wednesday, July 24, 2024 4:43 PM
To: Cheryl Hoffman <choffman@weld.gov>
Cc: Karla Ford <kford@weld.gov>; Kevin Ross <kross@weld.gov>
Subject: Urgent - Pass around request
Importance: High
Cheryl,
We have an urgent need to have this pass around completed/signed by end of week. We have to have
the extension request on the BOCC agenda for Monday, July 29 (Chris is working with Houstan to get
this done). Can you please have the BOCC members review and approve/disapprove by Friday?
Thanks so much!!
Cheryl (the 2nd)
From: Chris D'Ovidio <cdovidio@weld.gov>
Sent: Wednesday, July 24, 2024 4:39 PM
OFFICE OF THE STATE AUDITOR LOCAL. GOVERNMENT AUDIT DIVISION
KERRI I.. HUNTFR, CPA, CFF STATE AUDITOR
Request for Extension of Time to File Audit for Year End December 31, 2023
ONLY
Requests may be submitted \ilituriiut portal': littps://anDs.leg.co.govi/osailg.
Government Name:
Name of Contact:
Address:
City/Zip Code
Phone Number:
E-mail
Fiscal Year Ending (mrnjdd,/yyyy) :
Amount of Time Requested (in days):
(\O1 I' ) cm cud 60 Gilt:t i(lar (1<I\ �)
Comments (optional):
(_Quip}()I \Veld
Cllristop lcr 1)'O\ icli0
11;50 ( ) Street
(reek}, CO 8063 I.
970- BOO-. l 1. [ 7
c (lc)\ is1u)'Psvul(I.gO\
12/31/2023
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edit Due:
September 30, 2021
`Vu arc requesting atl(1 extension of
time lo Lk our 2023 .Nudit. In
addition l0 a key surf(` position being
vacant II silky March 2023, we have
t)cCr1 working tllrou};li tie
implementation of -
a LLCM payroll and
I ICM l.iillP syslcrli, awl the
implementation O1 a new GASH
slalldar(I.
I understand d [hat ii the ati(lit is iR)t stii)nhitte(l cUith L1c' ;ujt11mud c\tensio l oI tim , the
Stgtl.itttrc
!'Iltitu(l Name: Kevin 1). 2us
litLu:
Date:
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Chair, Board or \\ ckl Comity ('ottln)issiorlcrs
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mid llic State Auditor shall Lake further ;Lttcrp"i fD, r '��$ri 29-1-ti06(3)(1)),
Must be signed by a member of board.
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