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JOSEPH BROUGH AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
GREELEY,COLORADO
Report
On The Audit Of
WELD COUNTY GENERAL HOSPITAL
Greeley. Colorado
December 31. 1970
'SLATE OF COLORADO {
COUNTY OF WELD se.
Filed tore th, Clerk of the Lloard
of County Commission_-s
MAY 3 1971
/7/6 OOO �xo eic�ronr
CJ , Deoud
7n..*
JOSEPH BROUGH AND CO.
CERTIFIED PUBLIC ACCOUNTANTS
FIRST NATIONAL BANK BUILDING
GREELEY, COLORADO 80631
Joseph W.Brough,Jr.,C.P.A. Suite 313-317
Edward M.Boggess,C.P.A. Tel.303-352-1700
April 28, 1971
Board of County Commissioners
Weld County Colorado
Greeley, Colorado
Gentlemen:
Enclosed are two (2) copies of the audit of the Weld County General
Hospital for the year ended December 31, 1970.
The Board of Trustees of the hospital wished to have us convey to
you its feeling in regards to submission of this report to the State
Auditor. At their suggestion, we are enclosing a copy of our most re—
cent correspondence (December 17, 1970) to the auditor's office for your
edification. The Board of Trustees feels that its audit report should
not be submitted voluntarily to the State Auditor at this time.
If you have any questions concerning the audit please feel free to
consult directly with this office.
Very truly yours,
oterk zc,. . e c.;24,J9oseph W. Brough, Jr. , C. P. A.
Joseph Brough and Company
Certified Public Accountants
JWB/do
Enclosure
c.c.s Richard Stenner
Sheldon Brooks
D
COUNTY OF WELD ".
Flied with the Clerk of the Board
of County Commisslo^^rs
MAY 31971
/^
COUNTY CLERK AND RECORDCR
By Deputy
0
COUNTY OF WELD se.
Filed with the Clerk of the Board
of County Comm!ssicrers
MAY 3 1971
G-.../.4.-„,„ December 17, 1970
COUNTY CLERR//RRO RECORDER
By Deputy
C James N. Tinsley, C. P. A.
Deputy State Auditor
144 State Capitol
Denver, Colorado
Re. #3029 - Weld County General Hospital
0 Dear Mr. Tinsley.
Your letter of December 7, 1970 has been received and reviauid by the
County Attorney, Samuel S. Telsp. "The Local Government Budget Law of
Colorado" as set forth in Chapter 88, C. R. S. 1963, As 'Wended, Article 1
and "Colorado Local Government Audit Law" as set forth in Chapter 88,
C. R. S. 1963, As Mended, Article 6 have both been re-examined by his.
He has advised this office and consequently the bard of Trustees
J of the Mold County General Hospital that section 88-1-2 of the "budget"
law and 88-6-2(e) of the "audit" law set forth the governmental units
to which these laws apply. In both instances, he points out, the law
specifically refers to "subdivisions which have power to appropriate
money or levy taxes" or to "units having the authority under the general
Y laws --- to tax or impose sssessmsnts".
We have reviewed the "budget" law and agree with the interested
parties that should they prepare a budget as indicated in BB-1-7 they
would be in violation of 88-1-9, Se-1-10, $8-1-11 and would not have
the authority to enact an ordinance as set forth in 8i-1-12. They
would further be in violation cf 88-1-14, 88-1-17 and 88-1-19.
The County Attorney, Samuel S. Tslep, 212 First National Bank Bldg.,
Greeley, Colorado has suggested that I instruct you to correspond
directly with him setting forth the specific law upon which you have
based your interpretation of the law. No informs this office that the
law as he has read it is clear and precise. It it hes been changed,
modified or interpreted in any other appropriate manner he would certainly
wish to have that brought to his attention.
Page 2 Decouber 17, 1970
As you are well sari, we ars net attorneys and do not interpret
laws for others. We ars placid in the position of heeding legally
constituted officers of the County. 1p do not wish to belabor the
issue, but the facts are clear that for 1960 and 1969 the "budget"
law end "audit" law have not boon followed as you how interpreted
those laws.
Ws would appreciate a resolution of this matter as soon as possible.
Very truly yours,C . Joseph W. Srough, Jr., G. P. A.
Joseph *sough and Company
Certified Public Accountants
JVIR/do
0 c.c.s Richard Stenner
Sheldon brooks
Samuel S. Telep
t7
it
Report
On The Audit Of
WELD COUNT! GENERAL HOSPITAL
Greeley. Colorado
December 31, 1970
1
yv
Table of Contents
Paae
Text 1
Exhibit A - Balance Sheet 2
Exhibit B - Summary of Changes in Fund Balances 3
Exhibit C - Summary of Changes in Plant Fund Property 4
t
i Schedule 1 - Statement of Income 5
Schedule 2 - Statement of Expense 6
Schedule 3 - Mead Hall Rental Income 7
Schedule 4 - Reese Properties Rental Income g
,—\
March 26, 1971
Board of Trustees
Weld County General Hospital
Greeley, Colorado
We have examined the balance sheet of the Weld County General
Hospital as of December 31, 1970 and the related statements of income
and fund balances for the year then ended. Our examination was made
in accordance with generally accepted auditing standards, and according-ly ing included such
procedresastwetconsideredccounting necessary records
inthe circumstances. audit-
The statements do not reflect an additional amount due the Colorado
Hospital Service for contract adjustment for the la
st six montix hs ssof
for
1970. This amount could be in dispute. The physical
drugs and supplies were not observed by us.
In our opinion, subject to the foregoing comments, the accompanying
balance sheet and statements of income and fund balances present fairly
the financial position of the We'd County General Hospital at December
31, 1970, and the results of its operations for the 1(earthen
ended,
in conformity with generally accepted accounting principles applied
on a basis consistent with that of the preceding year.
Respectfully submitted,
/4Coma
Certified Public Accountants
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i,. ,"-",,
WELD COUNTY GENERAL HOSPITAL
Greeley. Colorado
Statement of Income
For The Years Ended December 31. 1969 and 1970
199 _ 1970
Amount Percent Amount Percent
Income
Routine Day Service 2,705,199 52.94 3,256,020 54.98
Operating and Emergency Rooms 406,696 7.96 511,181 8.63
Recovery Room 57,920 1. 13 117,850 1.99
Delivery Room 54,447 1.07 75,064 1.27
Intensive Care 30,482 .60 38,270 .65
Cardiac Care 46,330 .91 75,075 1.27
X-Ray 447,517 8.76 480,989 8.12
Laboratory 748.762 14.66 718,660 12.13
Physical Therapy 37,257 .73 37,459 .63
Pharmacy 403,132 7.89 460,387 7.77
Anesthesia 48,392 .95 65,556 1. 11
Eye Room 44 - 138 -
Electroencephalography 4,235 .08 10,059 .17
' Blood Bank and Services 51,315 1.00 59,505 1.00
Inhalation Therapy 82,530 1.62 84,858 1.43
Medical Supplies 192,690 3.77 218,419 3.69
Telephone 683 .01 545 .01
Laundry 1,083 .02 422 .01
Cafeteria and Snack Bar 70.134 __-1.3? 79,946 1.35
Total 5,388,848 105.47 6,290,403 106.21
Less: Special Allowances 279.394 _ 5.47 367.52,5 6.21
Balance 5,109,454 100.00 5,922,878 100.00
Expenses - Schedule 2 4,880,897 95.53 5,552,456 93.75
Net Income from Operations 228,557 4.47 370,422 6.25
Other Income
Discounts 'Taken 9,600 . 19 12,100 .21.
Miscellaneous 22,036 .43 23,777 .40
Net Income - Hospital 260, 193 ,5,.O9 406,29 , 6.8¢
Rental Income
Mead Hall - Schedule 3 7,038 8,560
Reese Property - Schedule 4 2,236 2,823
Net Income 269.467 417.682
Schedule
5
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WELD COUNTY GENERAL HOSPITAL
Greelev. Colorado
Mead Hall Rental Income
For The Years Ended December 31. 1969 and 1970
1969 1421
15,790 14,966
Income from Rentals
Exoenses 1,969 1,977
Utilities 969 177
Laundry 335 125
Housekeeping 335 649
Telephone 2,O06 1,204
Maintenance and Repairs 360 339
Insurance 3.160 1.360
Supplies 8,752 6,406
Total Exoenses
Net Rental Income
Note:
No provision has been made for depreciation of the buildings and equipment.
Schedn1e 3
}
WELD COUNTY GENERAL HOSPITAL
G;eelev. Colorado
Re?se Properties Rental Income
For The Years Ended December 31. 1969 and 1970
1969 1970
Income from Rentals 14,330 15,022
Expenses
Interest 5,250 4,884
Insurance 240 240
Maintenance and Repairs 2,255 2,550
Supplies and Miscellaneous Expense 1,617 1,821
Utilities 2.704
Total Expenses 12,094 12,199
Net Rental Incojnc 2,236 2,823
Note:
No Prov; sion has been made for depreciation of the buildings, improvements.
and equipment.
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