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Home My WebLink About700500.tiff ,. �I F • . WELD COUNTY HEALTH DEPARTMENT I ACCOUNTANTS' REPORT II and FINANCIAL STATEMENTS ti, December 31, 1970 }}Y ' Y A' "1 I r • . 1� .+� 'f .. ny .4 1 *f� i41N w,\,. TwIhyN the onn of �, , ' Of County COpn ' JUL 271971 1 • , .. • ry 1 ANDERSON, HUNTER,THOMTE a KURTZ CCfl r.cO OUliUC ACCOUNTANTS y1 t41 To the Board of Directors of r� Weld County Health Department We have examined the balance sheet of the Operating Fund and the Plant Fund of the Weld County Health Department as of December 31, 1970, and the related statements of revenue and expenses and changes in fund balance for the year then ended. Our examination was made in accordance • with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we NI considered necessary in the circumstances. The Health Department may be in violation of state law in that 1, actual expenditures exceeded appropriations by $ 78,996. This over- expenditure was due primarily to certain activities which are financed entirely from state sources not being included in the budget submitted to Ithe Board of County Commissioners. The Home Health Care income of the Weld County Health Department consists largely of reimbursements from the Medicare and Medicaid programs. Reimbursable costs from these programs are subject to audit by the Colorado Hospital Service and the federal government. The Colorado Hospital Service 1 has completed its audit of Health Department records through 1969; however, no audit has been performed by the federal government. The audit adjust- ments by these agencies may have a material effect on the accompanying financial statements . In our opinion, subject to any audit adjustments regarding the , ' Medicare and Medicaid programs , the accompanying financial statements referred to above present fairly the financial position of the Operating Fund and Plant Fund of the Weld County Health Department at December 31, 1970 and the results of their operations for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. ' ANDERSON, HUNTER, THOMTE & KURTZ April 28, 1971 • ' Greeley, Colorado 1 • • 1 :1. ;1 I ?I,I FINANCIAL STATEMENTS I F� I • • • I ;, i' • • WELD COUNTY HEALTH -DEPARTMENT Balance Sheet December 31, 1970 and 1969 ASSETS 1970 1969 I. OPERATING FUND Cash $ 35 $ 35 Cash on deposit with County Treasurer 45,186 Accounts receivable 57,115 24,424 Total Operating Fund $ 57, 150 $69,645 1* II. PLANT FUND • Property Furniture and equipment--at cost $52,615 S50,300 Less accumulated depreciation 44,228 42645 Total Plant Fund $ 8,387 $ 7,655 • I Exhibit'A • . • I e LIABILITIES AND FUND BALANCE 1970 1969 I. OPERATING FUND ' Overdraft with.County Treasurer S 14,144 Accounts payable 447 $ 750 Payroll taxes payable 4,101 3,206 IOperating Fund balance--Exhibit B 42.462 65.689 Total Operating Fund $ 57, 150 569,645 I II. PLANT FUND Plant Fund balance--Exhibit B S 8,387 $ 7,655 Total Plant Fund $ 8,387 S 7,655 I I ,1 • a ', r1. • WELD COUNTY HEALTH DEPARTMENT ' Summary of Changes in Fund Balances For the Year Ended December 31, 1970 Operating Plant Fund Fund FUND BALANCES--January 1, 1970 S65,689 $7,655 ADDITIONS Depreciation not funded 1,583 Property assets purchased 2 315 Total balances and additions 67,272 9,970 DEDUCTIONS Net loss for the year ended December 31, 1970--Exhibit C 23 ,466 Property assets purchased from Operating Fund 1,344 Depreciation 1 ,583 1 Total deductions 24,810 1 ,583 FUND BALANCES--December 31, 1970 $ 42,462 S8,387 ,1 • 1 ( I 2 Exhibit B I . - . . WELD COUNTY HEALTH DEPARTMENT I Statement of Revenue and Expenses--Actual and Estimated For the Years Ended December 31, 1970 and 1969 I1970 1969 _ Actual Budget _ Actual Budget I OPERATING REVENUE Home Health Care service $ 90,801 $ 54,000 $ 58,876 $ 61,022 State of Colorado Migrant Labor Program 26,576 26,978 28,098 Intensified Tuberculosis Control 11,810 9,028 12,896 Family Planning 18,364 I Air Pollution Control Federal grant 15,498 15,000 13,693 14,275 County appropriation (matching funds) 5,166 5,000 4,564 4,758 I Certified copies 4,590 4,330 4,500 Permits and licenses 7,212 8,517 3,500 Miscellaneous 1,014 947 I State appropriation 30,448 26200 26,200 Total operating revenue 211,479 74,000 153, 133 155,249 -.I OPERATING EXPENSES BEFORE DEPRECIATION--Schedule 1 418,196 339,200 345,549 356.630 •I NET OPERATING INCOME (LOSS) Before depreciation ( 206,717) ( 265,200) ( 192,416) ( 201,381) Less depreciation 1,583 - 1,523 - NET OPERATING INCOME (LOSS) ( 208,300) ( 265,200) ( 193,939) ( 201,381) ' ADD NONOPERATING INCOME County apportionment 184,834 190,000 185,435 185,242 NET INCOME (LOSS) (S. 23,466) ($ 75,200) ($ 8,504) (S 16,139) :11',- I 1 Exhibit C •I • • WELD COUNTY HEALTH DEPARTMENT ' Statement of Operating Expenses (Excluding Depreciation)--Actual and Estimated For the Years Ended December 31, 1970 and 1969 • 1970 1969 Actual Budget Actual Budget Salaries IDirector $ 22,053 $ 22,053 $ 21,000 $ 21,000 • Nursing supervision 28,294 22,920 25,620 25,920 Nursing 121,756 94,626 92,960 101,778 Technical 74,977 64,806 71,950 73,196 Other 39,947 33,049 35,407 37,569 I Employee benefits 22,369 21,870 - 20,951 21,840 Travel 37,434 25,885 24,825 26,855 Rent 1,620 1,620 1,418 1,100 Utilities 4,745 4, 130 4,491 4,550 Repairs and maintenance 1,503 1,500 718 500 Books and subscriptions 429 400 387 350 • Public health meetings 1,913 600 603 6o0 Insurance 1, 188 1,200 980 980 Telephone 2,999 2,625 2,865 2,375 ;, Office supplies and expense 5, 132 3,750 3,890 4,900 Bad debts 7, 107 1,243 Miscellaneous 2,290 3, 166 3,189 2,878 liCapital outlay 970 1,000 1,273 1,000 ` Training 549 335 600 Supplies - Medical and clinical 5,629 3,500 4,308 4,264 ll Laboratory 2,285 2,600 1,588 1,300 Patients 17,875 11,700 11,032 9,000 ,' Professional services 4,312 1,800 5, 182 3,075 Veterinary services 6,814 8,000 7,464 8,500 X rays 1,507 2,000 1,870 2,500 I Rabies control 957 3,400- Mosquito control 1,542 Comprehensive planning 1,000 ,;i Total operating expenses (excluding depreciation) $418, 196 $339,200 $345,549 $356,630 • t' `' Schedule 1 • • . n • ,A WELD COUNTY HEALTH DEPARTMENT Statement of Departmental Expenses (Excluding Depreciation) For the Years Ended December 31, 1970 and 1969 Health Department Home Health Care l• 1970 1969 1970 _ 19.69 • Salaries Director $ 19,848 S 19,950 , Nursing supervision 15,274 17,220 S 8,820 S 8,400 Nursing 71,229 59,195 24,190 17,681 1. Technical 56,704 55,310 4,358 Other 27,000 24,776 5,389 4,771 Employee benefits 16, 112 16,634 2,623 1,742 Travel 19,828 14,477 6,482 3,462 �- Rent 1,320 1,118 Utilities 4,745 4,491 Repairs and maintenance 1,502 713 Dues, subscriptions and books 377 387 52 Meetings and conferences 1,885 603 28 Casualty insurance 1,188 980 Auditing 585 1,540 Telephone 2,698 2,865 7 Office supplies and expense 4,470 3,890 170 Bad debts 1,401 5,705 1,243 Miscellaneous 2,072 2,161 54 274 Capital outlay �4' Training Supplies Medical and clinical 2,276 1,892 1,970 1,558 MI Laboratory 2,285 1,573 Patients 16,376 11,032 Professional services 1,524 1,424 Veterinary services 6,814 7,464 X rays 1,507 1,870 Rabies control 957 Mosquito control 1 ,542 Comprehensive planning Total departmental expenses (excluding depreciation) $ 264,558 $ 239 ,583 $76� $51,703 t », Schedule 2 ,i I • • I I Migrant Labor Intensified Family Program Tuberculosis Control planning Air Pollution Control 1970 1969 1970 1969 1970 1970 1969 I $ 2,205 $ 1,050 S 4,200 1 $ 15,167 S11, 143 $ 7,558 S4,941 3,612 923 6,290 2, 114 10,878 10,350 2,192 1,305 2,053 2,911 1,243 2,070 1,644 1 418 832 833 689 1,005 1,379 1,054 4,752 4,321 1,283 423 1,878 3,211 2,142 • 300 300 I 1 287 7 222 73 151 44 1 128 596 9 64 28 94 971 1,273 ,1 549 335 • 974 858 409 15 ' 1,499 1,513 1 ,633 1,276 1 • 1 $ 26,576 $ 26,978 $ 11,809 $9,028 $ 18,365 $ 20,664 $ 18,257 • I I , I IWELD COUNTY , COLORADO IPLANNING COMMISSION I ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31 , 1970 I I .' .: ,, .1 • IANDERSON, HUNTER,THOMTE & KURTZ Ctwtln[O uuauC AC•OOVNtANT. I I To the Honorable Board of I County Commissioners of Weld County, Colorado I We have examined the statement of cash receipts, disbursements and balance of the Weld County Planning Commission for the year ended December 31 , 1970. Our examination was made in accordance with generally Iaccepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. I In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Planning Commission for the year ended December 31 , 1970, and the cash balance at that date on a basis consistent with that of the preceding year. " ANDERSON, HUNTER, THOMTE & KURTZ February 10, 1971 Greeley, Colorado 1 I ';1 • 'I •. • WELD COUNTY , COLORADO I PLANNING COMMISSION Statement of Cash Receipts, Disbursements and Balarce For the Year Ended December 31 , 1970 RECEIPTS I Building permits S 43,739 • Sale of zoning regulations 324 Change of zone fees 1,150 Maps and miscellaneous 109 Mobile home permits 1,130 Variance and special reviews • 1,095 1 Special use permits 57 • Contributions--Project "701" 2.863 ' Total receipts 50,467 l' DISBURSEMENTS .� Remitted to County Treasurer 50,477 NET DECREASE DURING YEAR ( 10) ,• 1 CASH BALANCE Beginning of year 10 IEnd of year - I I I ' 1 ,1 s 1 • • Reserve for Unexpended encumbances Unencumbered Expenditures balance 12-31-66 balance I S 19, 500 4,641 S 859 S 859 24, 141 859 859 I 27,025 4,295 4,295 4,152 ( 3,412) ( 3,412) ' 34,811 7,549 7, 549 14,515 ( 2,435) $ 15 ( 2,450) ' 66,255 3, 185 3, 185 10, 177 ( 1,793) ( 1 ,793) I19,321 ( 136) ( 136) 29,942 ( 361) ( 361) I31 ,666 194 194 2,853 ( 115) ( 115) I9,252 1 , 128 1, 128 1,840 ( 40) ( 40) ' 2.51,809 8,059 15 8, 044 1 46,659 ( 114) ( 114) 14,444 556 141 415 61 , 103 442 141 301 ' 112,313 14, 597 14, 597 19,215 1,455 96 1 ,359 8,273 6727 6,727 139801 22,779 96 22,683 I 15,340 120 120 I 1 ,689 151 151 17,029 271 — 271 ' Page 16 s 0 I WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1966 Appropriation Reserve for l" for encumbrances - 1966 1-1-66 Total GENERAL GOVERNMENT (Continued) Grounds and buildings Salaries $ 82,120 $ 82,120 I� Expenses 62,400 w, 62,400 Total grounds and buildings 144,520 144,520 Administrative Special attorney 2,500 2,500 Auditing 9 ,500 9,500 Dues and meeting expense 4 ,000 _, 4e 000 Total administrative 16,000 - 16,000 County attorney I Salary 2,400 2,400 Expenses 5,000 ..S2.02_ , Total county attorney 7 ,400 - 7,400 Total general government S 693,220 $ 993 $ 694,213 I JUDICIAL AND LAW ENFORCEMENT District court Salaries $ 83,650 $ 83,650 Expenses 40,240 40,240 Library fund 3,500 3,500 Total district court 127,390 127,390 District attorneyI Salaries 34,500 34,500 Expenses 7 ,980 7,980 — Total district attorney 42,48Q - 42,480 1< County court Salaries 52,180 52,180 I. Expenses 10,160 10,160 — Total county court 62,340 62,340 I County sheriff Salaries 122,400 122,400 1 Expenses 17,000. $ 5 .17,005 Total county sheriff 139 ,400 5 139,405 County jail expenses 11,000 - 11,000 I Schedule 3-2 1 I • o I Reserve for Unexpended encumbrances Unencumbered IExpenditures balance 12-31-66 - _ balance I S 80,054 $ 2, 066 $ 2,066 59 ,870 2, 530 $ 91 2,439 139 ,924 4, 596 91 4 , 505 I 250 2,250 2,250 I 9, 500 2,637 1 ,363 1 ,363 12,387 3,613 - 3,613 2,400 I6,$06 ( _ 508) ( 508) 7,908 ( 508) ` ( 508) IS654,102 $ 40, 111 $ 343 S39,768 $ 83,283 S 367 $ 367 31,275 8,S65 $ 240 8,725 ' 6,770 ( _3,270) _ ( _-3 270) 121 ,328 6,062 240 5,822 34,500 6,756 1 ,224 1, 224 I41,2$6 1 ,224 1 , 224 1 50,830 1,350 1,350 9,245 915 27 888 ' 60,075 2,265 27 2,238 114,583 7,817 7,817 15,869 1 , 136 35 1 , 101 130,452 8,953 35 8,918 1 7,684 3,316 3,316 IPage 17 . WE!D COUNTY , COLORADO I. GENERAL FUND I Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1966 Appropriation Reserve for I for encumbrances 1966 1-1-66 Total JUDICIAL AND LAW ENFORCEMENT (Continued) I County coroner Expenses $ 5,500 - S 5,500 Total county coroner 5,500 5,500 �` Jury commissioner Salary 1,750 1,750 i' Expenses 768 _ 768 Total jury commissioner 2,518 - 2,518 Probation department Salaries 40,620 40,620 , Expenses 4 ,700 4,700 Total probation department 45,320 _� 45,320 Total judicial and law enforcement $ 435,948 $ 5 $ 435,953 t` AUXILIARY PURPOSES Extension service Salaries S 31,000 $ 31,000 Expenses 15,640 $ 16 15,656 Total extension service 46,640 16 46,656 County projects ,. Mimeograph department Salaries 3,780 3,780 PBX operator Salaries 4,360 4,360 Expenses 17,460 17,460 Civil defense Salary 3,000 3,000 Expenses 300 300 Inventory I; Salary 1 ,200 1,200 Expenses 50 50 , Total county projects 30, 150 - 30.150 Weed control Salaries 24,260 24,260 I Expenses 20,375 20,375 — Total weed control 44,635 44,635 Schedule 3-3 ' 1 I • • I 1 Reserve for Unexpended encumbrances Unencumbered 1 Expenditures balance 12-31-66 balance ' S 6, 503 ($ 1 ,003) (S 1 003 6, 503 ( 1 ,003 ( 1,003) 1 Ill1,425 325 325 740 28 28 I2, 165 353 - 353 II 38,396 2, 224 2, 224 3.903 797 $ 32 765 42,299 3, 021 32 2,989 ' $411,762 $ 24,191 S334 S23,857 I $ 28,097 $ 2,903 $ 2,903 1 13,521 2,135 _ 2135 — 41,618 5,038 S�038 I 3,780 4,440 ( 80) ( 80) 16,337 1,123 1,123 3,000 1,744 ( 1,444) ( 1,444)I 1 ,200 • 136 ( 87 ( 86 I6 30,637 ( 487) ( 487) I19,586 4,674 4,674 20, 288 87 87 ' 39 ,874 4,761 4,761 Page 18 • WPD COUNTY , COLORADO • GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated I` For the Year Ended December 31 , 1966 Appropriation Reserve for I for encumbrances 1966 1-1-66 Total AUXILIARY PURPOSES (Continued) ,'_; Veterans' office Salaries S 4,500 S 4,500 Expenses 400 400 1 Total veterans' office 4,900 4,900 Planning commission I.-; Salaries 5,700 5,700 Expenses 8,100 8,100 — Total planning commission 13,800 13,800 Nursing home Salaries 325,260 325,260 Food 44,000 44,000 Medical supplies 6,000 6,000 Repairs 1 ,000 1,000 Miscellaneous supplies 15,000 15,000 Refunds 1,000 1,000 II Other 5,000 5,000 — Total nursing home 397,260 - 397,260 Mental health II Expenses 18,000 18000 Total mental health 18,000 18,000 II Miscellaneous Social Security 42,000 42,000 _ Supplies--revolving fund 4,000 4,000 Insurance and bonds 50,000 50,000 Publishing and advertising 3,000 3,000 1 Other expenses 6,000 6,000 Total miscellaneous 105,000 105,000 County library 85,000 85,000 Health department 185,000 185,000 Junior fair 8,000 8,000 I ; Harvest fair 6,000 6,000 Airport 8,972 8,972 Public trustee expenses 250 250 Blood alcohol tests 5,000 5,000 Special salaries 4,000 4,000 Schedule 3-4 11' 1 1 • • 1 IlReserve for Unexpended encumbrances Unencumbered ' Expenditures balance 12-21-66 balance 1 S 4,500 350 S 50 $ SO 4,850 50 50 I 1,758 3,942 3,942 I 5,726 2,374 $ 347 2,027 7,484 6,316 347 S,969 1 308,230 17,030 17,030 40,816 3,184 3, 184 1 4,245 1 ,755 1,755 675 325 325 8,684 6,316 6,316 I574 426 426 4,004 996 996 367.228 30,032 - 30,032 18,000 - - I 18,000 ' , 46,843 ( 4,843) ( 4,843) 3,971 29 99 ( 70) 51,098 ( 1,098) ( 1 ,098) I2,769 231 231 4, 591 1 ,409 12 1,397 I109,272 ( 4, 272) 111 ( 4,383) 85,000 I 194,475 ( 9,475) ( 9,475) 8,019 ( 19) ( 19) 6,000 a8,972 212 38 38 2,148 2, 852 2,852 1 1 ,998 2,002 2,002 IPage 19 WELD COUNTY , COLORADO• GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated I" For the Year Ended December 31, 1966 Appropriation Reserve for I for encumbrances 1966 1-1-66 Total AUXILIARY PURPOSES (Continued) 11 Chamber of Commerce S 1,000 S 1,000 Engineering department 3,000 3,000 Miscellaneous 2,000 2,000 Total auxiliary purposes S 968,607 S 16 S 968,623 1 CAPITAL OUTLAY County commissioners S 1,500 S 1,500 County clerk and recorderit Clerk and auditor 1, 500 1,500 Recording 4,000 4,000 Motor vehicle 4,000 S 6,065 10,065 Election and registration 500 500 Drivers' division 425 425 Total county clerk and recorder 10,425 6,065 16,490 County treasurer 10,815 10,815 County assessor 12,168 12,168 Superintendent of schools 195 195 Grounds and buildings 20,000 20,000 District court 5,380 5,380 District attorney 250 250 County court 2, 580 2,580 County sheriff 10,420 10,420 County coroner 800 800 ,M Jury commissioner 200 200 Probation department 1,800 1,800 Extension service 500 500 a County projects Civil defense 8,493 8,493 u Mimeograph department 600 • 600 Inventory 50 100 150 Total county projects 650 8,593 9,243 lit Weed control 4, 200 4,200 Planning commission f 00 400 Nursing home 5,C00 5,000 , Mental health 1,C20 1,000 Total capital outlay $ 88,203 S 14,658 $ 102,941 atir Grand total S 2,186,053 $ 15,672 $ 2,201,730 Schedule 3-5 ', I • • I Reserve for Unexpended encumbrances Unencumbered IExpenditures balance 12-31-66 balance $ 1 ,000 $ 1,000 S 2,299 701 701 2, 112 ( 112) ( ___111) ' 1 S 930, 198 $ 38,425 $ 458 $ 37,967I - S 879 $ 621 $ 621 678 822 S15,777 ( 14,955) I 2,608 1,392 1, 392 9,090 975 4,432 ( 3,457) 552 ( 52) ( 52) I 414 11 11 13,342 3, 148 20,209 ( 17,061) 13,122 ( 2,307) ( 2,307) I 12,737 ( 569) ( 560) 90 105 105 17,064 2,936 2,936 I3,224 2, 156 151 2, 005 250 250 2,909 ( 329) ( 329) I6,827 3,593 3,593 153 647 647 192 8 8 I642 1 ,158 1,158 236 264 264 ' 11, 100 ( 2,607) 5,415 ( 8,022) 600 236 364 50 100 100 I11 ,150 ( 1,907) 5,651 ( 7,558) 3,082 1,118 1,118 482 ( 82) ( 82) I5,824 ( 824) ( 824) 1 ,000 1,000 I $ 91,955 $ 10,986 $ 26,658 ($ 15,672) $ 2,088,017 $ 113,713 $ 27,793 $ 85,920 IPage 20 •• WELD COUNTY , COLORADO ' ROAD AND BRIDGE FUND Statement of Changes in Unappropriated Surplus For the Year Ended December 31j 1966 Budget Budget for over (under) 1966 Actual actual UNAPPROPRIATED SURPLUS--January 1, 1966 $ 175,000 $ 325,830 (S 150,830) ' ADD • Revenue--Schedule 4 1,667,042 1,674,603 ( 7,561) I Account receivable--highway users tax 53,198 ( 53,198) Total additions 1, 667,042 1 ,727,801 ( _ 60,759) Total 1 ,842,042 2, 053,631 ( 211 ,589) DEDUCT IExpenditures--Schedule 5 Road district #1 528,987 434,368 94,619 Road district #2 532,209 498,090 34,119 Road district #3 603,871 576,053 27,818 County shop 76,975 88,088 ( 11,113) Total expenditures 1 , 742,042 1,596,599 145,443 IReserve for encumbrances @ 12/31/66 96,516 ( 98,516) Total deductions 1 ,742,042 1, 695,115 46,927 IUNAPPROPRIATED SURPLUS--December 31, 1966 $ 100,000 S 358,516 (S 258,516) ' NOTE--Budget amounts shown above vary from the 1966 budget as originally adopted by the Board of County Commissioners. The differences exist due to several resolutions approved by the Commissioners in which estimated revenue and budgeted expenditures were increased because of the receipt of flood disaster relief funds. Exhibit C Page 21 I • • WELD COUNTY , COLORADO I ROAD AND BRIDGE FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31, 1966 IBudget Budget for Actual over (under) I1966 revenue actual GENERAL PROPERTY TAXES Current year's levy S 420, 000 $ 427, 140 ($ 7,140) I Prior year's levy 1,500 1,994 494) Interest and penalties 1 ,000 1 , 204 ( 204) Total general property taxes 422,500 430,338 ( 7,838 ISTATE SOURCES Highway users tax 870, 556 829,715 40,841 1 Specific ownership tax "A" 37,000 57,360 ( 20,360) Motor vehicle special assessment 35, 000 34,410 590 Total state sources 942,556 921,485 21 ,071 IFEDERAL SOURCES Mineral leasing act 650 1,369 ( 719) IOTHER SOURCES Specific ownership tax "B" 25, 000 27, 268 ( 2,268) IOperator and chauffeur licenses 18,000 22,645 ( 4,645) Miscellaneous revenue--Schedule 4-2 (NOTE) 258,336 271,498 ( 132162) Total other sources 301 ' ,336 321 ,411 ( 20,075) Total revenue $ 1 ,667,042 $ 1,674,603 (S 7,561) I I I I I I NOTE--The budget estimate of miscellaneous revenue shown has been revised to reflect changes made through Commissioner resolutions in regard to flood relief funds received from other government agencies. Schedule 4-1 Page 22 IPELD COUNTY , COLOR?, ROAD AND BRIDGE FUND Statement of Miscellaneous Revenue by Districts For the Year Ended_December 31, 1966 District Number County 1 2 - 3 shop Total I REVENUE Sales to others Mixed oil and paving $ 155 $ 2 ,355 $ 1 ,875 S 4,385 ' Materials 998 2,459 6,205 $ 2,987 12,649 Gasoline 9,450 9,450 State of Colorado--motor fuel tax refunds 17,995 17 ,995 Flood relief 47,361 47,340 125 ,272 2,315 222,288 Insurance rebates, refunds, claims, etc. 2,004 892 906 929 4,731 Total--to Schedule 4-1 $ 50,518 $ 53,046 $ 134,258 $ 33,676 $ 271 ,498 • I 1 Schedule 4-2 Page 23 a e I WELD COUNTY , COLORADO • ROAD AND BRIDGE FUND Road District *1 I. Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1966 I Appropriation for Unexpended 1966 Expenditures balance I. ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION Salaries Supervision $ 5, 160 $ 5 ,220 (S 60) Labor 191,000 192,836 ( 1 ,836) Engineering and survey 1,000 48 952 ''_ Materials--road oil 40,000 50,939 ( 10,939) Materials--other 40,000 16,722 23,278 Total road and bridge maintenance and construction 277,160 265,765 11 ,395 EQUIPMENT MAINTENANCE AND OPERATION I Gasoline, oil and antifreeze 30,000 29,373 627 Tires 7,475 7, 178 297 Equipment repairs, parts, etc. 45,000 38,915 6,085 Total equipment maintenance and operation 82,475 75,466 7 ,009 CAPITAL OUTLAY I, New equipment 93,000 66,182 26,818 Rights-of-way and other property 6, 100 2,627 3,473 , Total capital outlay 99, 100 68,809 30,291 ADMINISTRATION Employees' health and life insurance ( 6,974) Property and liability insurance 14,000 - ( 1,320) - 1 ,749 Workmen's compensation ( 3,957) f Social Security 9,000 7,959 1,041 Other expense 4,500 4,118 382 Total administration 27,500 24,328 3,172 Im SUPPLEMENTAL APPROPRIATIONS* 42 ,752 - 42 ,752 �` Total $ 528,987 $ 434,368 $ 94,619 li * Additional appropriations were made during 1966 to permit It expenditure of flood disaster relief funds received. Schedule 5-1 I,'" I 1 s 1 • 1 Reserve for I encumbrances Unencumbered 12-31-66 balance (S 60) ' ( 1 ,836) 952 ' ( 10,939) $24 ,223 ( 945 24,223 ( 12,828) 1 627 ' 297 6 ,085 1 - 7 ,009 1 25,800 1 ,018 3473 25,800 4,491 1 1 ,749 1 ,041 1 - 382 3,172 ' - 42 ,752 $ 500,02233 344 ,596 1 Page 24 • Ili WE. COUNTY , COLORADO ROAD AND BRIDGE FUND Road District #2 I Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1966 Appropriation for Unexpended a, 1966 Expenditures balance it ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION Salaries 1 Supervision S 5,160 S 5,220 ($ 60) Labor 195,000 184,594 10,406 Engineering and survey 1,000 200 800 Materials--road oil 45,000 55,440 ( 10,440) Materials--other 40476 _70,756 ( 30,280) Total road and bridge maintenance and construction 286,636 316,210 ( 29,574) EQUIPMENT MAINTENANCE AND OPERATION I, Gasoline, oil and antifreeze 35,000 29,412 5,588 Tires 6,000 6,148 ( 148) ' Equipment repairs, parts, etc. 40,000 44,721 ( 4,721) Total equipment maintenance and operation 81,000 80,281 719 CAPITAL OUTLAY New equipment 85,000 70,218 14,782 Rights-of-way and other property 7a 100 8 ,472 ( 1,372) , Total capital outlay 92, 100 78,690 13,410 ADMINISTRATION Employees' health and life insurance ( 6,404) Property and liability insurance 14,000 - ( 1,320) - 2,319 Workmen's compensation ( 3,957) Social Security 8,000 7,504 496 Other expense 4,500 3,724 776 Total administration . 26,500 22,909 3,591 I SUPPLEMENTAL APPROPRIATIONS* 45,973 - 45 ,973 '' Total $ 532,209 $ 498,090 $ 34,119 I * Additional appropriations were made during 1966 to permit 1 expenditure of flood disaster relief funds received. Schedule 5-2 I 1 • • 1 1 Reserve for encumbrances Unencumbered 12-31-66 balance (S 60) 1 10,406 800 ( 10 ,440) $28,866 ( 59 146 28,866 ( 58,440) 5 ,588 ( 148) ( _1,121) 719 15,110 ( 328) 1 ( 1,372) 15,110 ( 1 ,700) 1 2 ,319 496 1 - 776 3,591 ' - 45 973 543 ,976 (5 9 ,857) 1 Page 25 W!D COUNTY , COLORADO ROAD AND BRIDGE FUND Road District #3 Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1966 1 Appropriation for Unexpended 1966 Expenditures balance ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION Salaries "''. Supervision $ 5,160 $ 7,333 ($ 2, 173) Labor 182,000 189,286 ( 7,286) Engineering and survey 250 918 ( 668) Materials--road oil 45,000 70,273 ( 25,273) Materials--other 59,825 127,279 ( Alai) Total road and bridge maintenance and construction 292,235 395,089 ( 102,854) EQUIPMENT MAINTENANCE AND OPERATION I` Gasoline, oil and antifreeze 30,000 23,960 6,040 Tires 6,000 10,985 ( 4,985) 1,, Equipment repairs , parts , etc. 45,000 69,245 ( 24,24S) Total equipment maintenance and operation 81,000 104, 190 ( 23, 190) CAPITAL OUTLAY ' New equipment 80,000 39,869 40, 131 Rights-of-way and other property 7 ,500 _n al 033 ( 4 533 . Total capital outlay 87 ,500 51,902 35,598, ';, ADMINISTRATION I. Employees' health and life insurance ( 6,392) Property and liability insurance 14,000 - ( 1 ,320) - 2,331 Workmen's compensation ( 3,957) �" Social Security 8,000 7,826 174 Other expense 3,500 5,377 ( 1,877) Total administration 25,500 24,872 628 SUPPLEMENTAL APPROPRIATIONS* 117,636 - 117,636 Total $ 603,871 $ 576,053 $ 27,818 I * Additional appropriations were made during 1966 to permit Ily expenditure of flood disaster relief funds received. Schedule 5-3 I" I I � Reserve for I encumbrances Unencumbered 12-31-66 balance ($ 2,173) ' ( 7,286) ( 668) ( 25,273) ( _§.7_21k)1 - ( 102,854) 6,040 ( 4,985) ( 24 245 ' - ( 23,190) ' $2,997 37, 134 1 ,520 ( 6 053 4,517 31,081 2,331 174 - ( _Lan 628 - 117,636 $ 4 517 $ 23 301 Page 26 I WELD COUNTY , COLORADO ROAD AND BRIDGE FUND County Shop Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1966 Appropriation for Unexpended �+ 1966 Expenditures balance EQUIPMENT MAINTENANCE AND OPERATION Salaries Supervision $ 5,160 S 5,220 ($ 60) Labor 5,800 5,188 612 Gasoline, oil and antifreeze 700 217 483 Tires 360 184 176 I' Equipment repair, parts, etc. 3,000 3,559 ( ___ 1) Total equipment maintenance and operation 15,020 14,368 652 OTHER OPERATING COSTS Salaries ( 10,307) Motor fuel and lubrications 35,000 - ( 28,336) - ( 13,249) Equipment repairs, parts, etc. ( 9 606 Total other operating costs 35,000 48,249 ( 13,249) ', CAPITAL OUTLAY New equipment 5,000 576 4,424 I ADMINISTRATION Salaries 9,780 13,172 ( 3,392) ,,, Employees' health and life insurance ( 1 ,851) Property and liability insurance 4,000 - ( 432) - 398 Workmen's compensation ( 1,319) Social Security 2,200 2 ,683 ( 483) Other expense 4,000 5,438 ( 1 438 Total administration 19,980 24,895 ( 4,915) SUPPLEMENTAL APPROPRIATIONS* 1 ,975 - 1 x975 Total $ 7- 6 $ 881088 ($ 11 ,113) I. t * Additional appropriations were made during 1966 to permit I expenditure of flood disaster relief funds received. Schedule S-4 I' I Reserve for I encumbrances Unencumbered _ 12-31-66 balance I ($ 60) 612 I 483 176 ( _§12) - 652 ( 13,249) I - ( 13,249) 4,424 I ( 3,392) I398 ( 483) ( _Lao ( 4,915) - 1 ,975 ($ 1U11a I Page 27 •ELD COUNTY , COLORAI SPECIAL ROAD AND BRIDGE FUND (NOTE) Statement of Revenue, Expenditures and Fund Balance For the Year Ended December 31 , 1966 REVENUE - IEXPENDITURES--to Road and Bridge Fund $ 73 ,863 NET DECREASE DURING PERIOD ($ 73,863) IFUND BALANCE Beginning of year 106,202 End of year $ 32,339 I I I I I NOTE--On October 6, 1965 , the Board of Weld County Commissioners by resolution I established the "Special Road and Bridge Fund". This fund is to be used to account for all disaster monies granted Weld County under Public Law No. 875 and State Project No. 9031. Funds may not be transferred until the project is completed and approved by the State Co-ordinator. Exhibit D Page 28 ' WELD COUNTY , COLORADt PUBLIC WELFARE FUND Statement of Changes in Unappropriated Surplus For the Year Ended December 31, 1966 ' Budget Budget for over (under) 1966 Actual actual UNAPPROPRIATED SURPLUS-- ' January 1, 1966 $ 57,000 $ 67,312 (S 10,312) ADD ' Revenue--Schedule 6 2, 568,333 2, 542,576 25,757 Accounts receivable at January 1, 1966 140,850 ( 140,850) Reserve for encumbrances-- January 1, 1966 1,459 ( 1,459) Total additions 2, 568,333 2,684,885 ( 116,552) Total 2,625,333 2,752, 197 ( 126,864) DEDUCT Expenditures--Schedule 7 2,596,300 2,490,851 105,449 Reserve for encumbrances-- December 31, 1966 730 ( 730) ' Total deductions 2, 596,300 2,491 ,581 104 719 UNAPPROPRIATED SURPLUS-- December 31, 1966 $ 29,033 S 260,616 ($ 231,583) 1 1 i Exhibit E Page 29 I "VELD COUNTY , COLORADO I PUBLIC WELFARE FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31 , 1966 IBudget Budget for Actual over (under) 1966 revenue actual I GENERAL PROPERTY TAXES Current year's levy S 776,773 S 785,952 ($ 9,179) I Prior year's levy 4,000 3,420 580 Interest and penalties 1 ,500 2 ,215 ( 715) Total general property taxes 782 ,273 791 ,587 ( 9,314) IOTHER LOCAL TAXES Specific ownership taxes 47,000 50,175 ( 3,175) ISTATE SOURCES Administration 338,960 315,478 23,482 I Aid to dependent children 996,000 960,228 35,772 Aid to blind 23,200 15,961 7,239 Aid to needy disabled 256,000 262 ,019 ( 6,019) I Child care 81 ,700 107 ,156 ( 25,456) Tuberculosis assistance 13 ,200 1 ,250 11 ,950 Total state sources 1,709 ,060 1 ,662,092 46,968 I REFUNDS 30 ,000 38,722 ( 8,722) ITotal revenue $ 2 ,568,333 $ 2 5112 ,576 $ 25 757 I 1 I I I I Schedule 6 1 Page 30 WE!D COUNTY , COLORADO 'Y PUBLIC WELFARE FUND Statement of Expenditures and Encumbrances--Actual and Estimated I! For the Year Ended December 31, 1966 Budget Reserve for I for encumbrances 1966 1-1-66 Total ADMINISTRATION - I Salaries $ 340,000 $ 340,000 Travel 20,000 20,000 Employee benefit plans I' O.A.S.D.I. 15,200 15,200 Workmen's compensation 1,500 1,500 Medical examinations 4,000 4,000 Postage 6,000 6,000 Telephone 6,000 6,000 I` Printing 4,500 4,500 Office supplies 3,000 3,000 Equipment 5,000 S1,459 6,459 Legal services 8,000 8,000 Service machines 2,500 2,500 Credit bureau 500 500 Books 250 250 Blue Cross 4,600 4,600 Group insurance 650 650 I Commodity expense 700 700 Miscellaneous 1 ,500 1 ,500 Total administration 423,900 1,459 425,359 i_. GENERAL ASSISTANCE Cash 3,000 3,000 ' Assistance 85,000 85,000 Colorado general 10,000 10,000 Doctors 54,000 54,000 Dentist 10,000 10,000 Optometrists 7,500 7,500 Drugs 37,000 37,000 1 Nursing home care 1,000 1,000 Ambulance 3,500 3,500 Burials 4,000 4,000 �; County hospital 95,000 95,000 ' Commodity distribution 6,000 6,000 1 Miscellaneous medical services 1,000 1 000 Total general assistance 317,000 - 317,000 1t Schedule 7-1 Is" I" I • • I Reserve for Unexpended encumbrances Unencumbered IExpenditures balance 12-31-66 balance $ 320,081 S19,919 $ 19,919 1 16,453 3,547 3,547 13,214 1,986 1,986 I 747 753 753 2,455 1,545 1,545 4,836 1,164 1,164 I 6,626 ( 626) ( 626) 4,846 ( 346) ( 346) 3,310 ( 310) ( 310) 1 2,397 4,062 $ 730 3,332 5,192 2,808 2,808 1,922 578 578 1 278 222 222 196 54 54 4,479 121 121 I 627 23 23 474 226 226 I 795 705 705 388,928 36,431 730 35,701 I515 2,485 2,485 49,924 35, 076 35,076 I 5,370 4,630 4,630 52,700 1 ,300 1,300 10,000 7,451 49 49 I33,349 3,651 3,651 1 ,848 ( 848) ( 848) I 1,950 1, 550 1,550 1,745 2,255 2,255 86,376 8,624 8,624 ' 4,732 1,268 1, 268 338 662 662 256, 298 60,702 - 60,702 I IPage 31 I WElD COUNTY , COLORADO . PUBLIC WELFARE FUND Statement of Expenditures and Encumbrances--Actual and Estimated 11. For For the Year Ended December 31, 1966 - Budget Reserve for If for encumbrances 1966 1-1-66 _ Total AID TO DEPENDENT CHILDREN 1 Assistance $ 1, 150,000 $ 1,150,000 Medical 95,000 95,000 Total aid to dependent children 1, 245,000 - 1,245,000 vir AID TO BLIND Assistance 14,500 14,500 Ill` Medical 9,300 9,300 Treatment 5,000 5,000 Burials 200 200 Total aid to blind 29,000 - 29,000 AID TO NEEDY DISABLED 1,. Assistance 255,000 255,000 Medical 64,000 64,000 Burials 1 ,0.00 1,000 '" Total aid to needy disabled 320,000 - 320,000 CHILD CARE I Reimbursable 181,000 181,000 Nonreimbursable 9,000 9,0.00 Total child care 190,000 - 190,000 TUBERCULOSIS ASSISTANCE Hospitalization 26,000 26,000 Transportation 200 200 Burials 200 200 Total tuberculosis assistance 26,400 - 26,400 ,` MEDICAL INDIGENT Hospitalization 45,000 45,000 Total $ 2,596,300 $ 1 ,459 $ 2,597,759 1 I Schedule 7-2 1 I . • I ' Reserve for Unexpended encumbrances Unencumbered IExpenditures balance 12-31-66 _ balance $ 1,113,229 $ 36,771 $ 36,771 I 109, 198 ( Jilt?) ( 14 198 1,222,427 22, 573 22,573 10,386 4, 114 4,114 7,809 1 ,491 1,491 I 1,327 3,673 3,673 200 200 19,522 9,478 - 9,478 245,876 9, 124 9,124 I84,596 ( 20,596) ( 20,596) 1,000 ___ 1 ,000 330,472 ( 10,472 - ( 10,472) 225,152 ( 44,152) ( 44,152) 1 10,399 ( i 399 ( _11.119_) 235,551 ( 45, 551) - ( 45,551) 2,531 23,469 23,469 1 200 200 200 200 2,531 23,869 - 23,869 35,122 9,878 9,878 I $ 2,490,851 $ 106,908 $ 730 $ 106,178 I I Page 32 • • WELD COUNTY , COLORADO ' PUBLIC WELFARE FUND--ECONOMIC OPPORTUNITY ACT #5 Statement of Revenue, Expenditures and Fund Balance For the Year Ended December 31 , 1966 IREVENUE Federal apportionment $ 264,723 Refunds 457 Total revenue $ 265, 180 I EXPENDITURES Assistance in kind 187,277 Medical 7,918 Administrative Salaries 14,703 Employee benefits 656 ' Travel 296 Office expense 8,027 Equipment purchase and rental 2,300 ' Vocational education program 22,335 Other 12,901 Total expenditures 256,413 EXCESS OF REVENUE OVER EXPENDITURES 8,767 ' FUND BALANCE Beginning of year ' End of year $ 8767 1 I 1 i i NOTE--The transactions shown above regarding the Economic Opportunity Act #5 are being handled as a part of the Public Welfare Fund, but are presented in this ' statement in order to prevent distortion of the Public Welfare Fund. As of May 1 , 1967 , the E.O.A. Program was scheduled to become a separate fund of Weld County. Exhibit F Page 33 1 WELD COUNTY , COLORADO ' OLD AGE PENSION FUND Statement of Revenue, Expenditures and Fund Balance For the Year Ended December 31, 1966 IREVENUE State allocation $ 2,058,301 ' Reimbursements 8 ,428 Total revenue $ 2,066,729 I EXPENDITURES Class A 1,881 , 192 Class B 185,354 Burials 1 ,200 Total expenditures 2,067,746 INET DECREASE DURING YEAR ( 1 ,017) FUND BALANCE ' Beginning of year 3 ,036 End o£ year $ 2 ,019 1 1 Exhibit G Page 34 Ask' i WELD COUNTY , COLORADO ' PUBLIC WORKS FUND Statement o£ Changes in Fund Balance For the Year Ended December 31, 1966 ' Hospital Hospital County Building Addition Buildings Total FUND BALANCE--January 1, 1966 $ 149,469 $ 18,484 ($ 70,599) S 97,354 I ADD Revenue--Schedule 8 131,791 45 ,741 118,956 296,488 ' Total 281 ,260 64,225 48,357 393,842 ' DEDUCT Expenditures--Schedule 8 189,684 50 ,000 6,631 246 315 FUND BALANCE--December 31 , 1966 $ 91 , 576 $ 14,225 $ 41 ,726 $ 147,527 1 1 1 Exhibit H Page 35 WELD COUNTY , COLORADO ' PUBLIC WORKS FUND--HOSPITAL BUILDING Statement of Revenue and Expenditures--Actual :.nd Estimated For the Year Ended December 31, 1966 ' Budget Budget for _ over (under) I 1966 Actual actual REVENUE Funded depreciation--hospital $ 100,800 $ 92,400 $ 8,400 Rent for nurses' residence (net after expenses) 13,832 ( 13,832) Donations 5,000 10, 180 ( 5,180) ' Interest on investments 379 ( 379) Transfer from hospital operating fund 1S,000 ( 15,000) Total revenue $ 105,800 $ 131,791 ($ 25,991) EXPENDITURES ' Reimbursement of apartment expenses $ 11,965 S 7,146 $ 4,819 Hospital equipment 115,000 131,389 ( 16,389) Debt service Principal payments 19,877 ( 19,877) Interest 6,300 ( 6,300) Construction (radiology department) 19, 138 ( 19,138) ' Architectural services 5,834 ( 5,834) Total expenditures $ 126,965 $ 189,684 ($ 62,719) 1 1 1 1 ' Schedule 8-1 Page 36 WELD COUNTY , COLORA• ' PUBLIC WORKS FUND--HOSPITAL ADDITION Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31 , 1966 Budget Budget for over (under) I1966 Actual actual REVENUE General property taxes ' Current year's levy $ 40,378 $ 42,697 (S 2,319) Prior year's levy 197 ( 197) Interest and penalties 120 ( 120) ' Specific ownership tax 2,622 2,727 ( 105) Total revenue S43,000 $ 45,741 ($ 2,741) IEXPENDITURE Construction--buildings - - $ 50,000 ($ 50,000) 1 1 1 Schedule 8-2 Page 37 i 1 WELD COUNTY , COLORADO PUBLIC WORKS FUND--COUNTY BUILDINGS Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31,_ 1966 1 Budget Budget for over (under) 1966 _Actual actual I REVENUE General property taxes Current year's levy $ 108.333 $ 110,708 (S 2,375) Prior year's levy 845 ( 845) Interest and penalties 313 ( 313) Specific ownership tax 8,000 7,090 910 Total revenue 8116,333 $ 118,956 (S 2,623) IEXPENDITURES Services building improvements S 5,000 S 1,468 S 3,532 ' Library building repairs 1,000 850 150 Nursing home improvements 19,000 4,312 14,688 Library lease 1 ( 1) Total expenditures S 25,000 S 6,631 S18,369 IDEBT RETIREMENT Services building payment S 83,333 S 83,333 - 1 1 1 1 1 1 i Schedule 8-3 1 Page 38 • WELD COUNTY , COLORADO ' VOTING MACHINE BOND REDEMPTION AND INTEREST FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1966 ' Budget Budget for over (under) I 1966 Actual actual REVENUE General property taxes ' Current year's levy $ 24,000 $ 25,647 ($ 1,647) Prior year's levy 134 ( 134) Interest and penalties 72 ( 72) ' Specific ownership tax 1,000 1 ,636 ( 636) Total revenue $ 25,000 $ 27,489 ($ 2,489) EXPENDITURES ' Bond redemption $ 20,056 $ 22,000 ($ 1,944) Interest Ss 821 3,877 1 ,944 Total expenditures $ 25,877 $ 25,877 1 ' Statement of Changes in Unappropriated Surplus For the Year Ended December 31 , 1966 UNAPPROPRIATED SURPLUS--January 1, 1966 $ 5,500 $ 7,046 ($ 1,546) ADD Revenue (as above) 25,000 27,489 ( 2,489) Total 30,500 34, 535 ( 4,035) IDEDUCT Expenditures (as above) 25,877 25,877 - IUNAPPROPRIATED SURPLUS--December 31, 1966 $ 4,623 $ 8,658 ($ 4,035) Exhibit I Page 39 ' • • WELD COUNTY , COLORADO CONTINGENT FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31 , 1966 - Budget Budget for over (under) 1 1966 Actual actual REVENUE ' General property taxes Current year's levy $ 535,000 $ 538, 196 (S 3,196) Prior year's levy 2, 165 ( 2,165) Interest and penalties _ 1, 517 ( 1,517) Specific ownership tax 34,358 ( 34,358) ' Total revenue $ 535,000 $ 576,236 ($ 41,236) EXPENDITURES - - - 1 Statement of Changes in Unappropriated Surplus For the Year Ended December 31 , 1966 UNAPPROPRIATED SURPLUS--January 1, 1966 $ 262,244 $ 262,244 - ADD Revenue (as above) 535,000 576,236 ($ 41,236) Total 797,244 838,480 ($ 41,236) ' DEDUCT Transfer to General Fund 50O 000 500,000 - UNAPPROPRIATED SURPLUS--December 31 , 1966 $ 297,244 $ 338,480 ($ 41,236) i Exhibit J Page 40 I WELD COUNTY , COLORADO I TRUST AND AGENCY FUNDS Statement of Receipts, Disbursements and Fund Balances For the Year Ended December 31 , 1956 IFund Fund balances Add Deduct balances 1-1-66 receipts disbursements 12-31-66 County general hospital S 216,413 $ 3, 151,769 S 3,199,048 $ 169,134 I County health department 25,007 241,880 230,091 36,796 Library 5,995 85, 000 85,303 5,692 Library--special 33,784 69,996 51, 106 52,674 1 Library--N.C.F.C, 6,003 72,089 71,182 6,910 Old age pensioners--personal 6,393 10,848 10,802 6,439 Airport 328 149 477 ' Deed costs 247 730 593 384 Unclaimed funds 46 46 Motor vehicle (1965) 1,833 1,833 I Motor vehicle (1966) 533, 094 531,399 1,695 Operator and chauffeur 22,793 24,358 22,646 24,505 Operator and chauffeur--state 1,343 16,964 17,036 1,271 ICertificate of title 871 13,931 13,919 883 City specials 3,731 13,993 14,447 3,277 State funds 2,957 1 , 216 4,013 160 IPredatory animals 122 2,052 2, 176 ( 2) Beer and liquor licenses 2,401 4,550 4,869 2,082 I Specific ownership tax 739,869 739,869 1965 taxes collected in 1965 70, 152 70, 152 1966 taxes collected in 1965 322 84,920 85,242 1 Corporate collections 73,202 73,202 Advertising 3,789 3,789 Interest on delinquent taxes 33,695 33,695 I Delinquent taxes 66,085 66, 085 Rebates 3,323 3,323 Redemptions--individuals 3,507 73, 035 76,475 67 I Redemptions--pending 3,686 89,192 83, 130 9,748 County public schools 1,731,409 1,731,409 Special school control 251,220 10,993,055 10,942,773 301,502 I School bond and interest fund 307,699 3,344,049 2,577,776 1,073,972 Town control account 30,911 1 ,247,500 1 ,245,260 33,151 Irrigation districts 9,870 409,777 413, 189 6,458 I Fire protection districts 6,035 117,051 118,436 4,650 Sanitation districts 7,384 56,410 52,846 10,948 1 Totals S1,021,053 $ 23 ,308,980 S 22,491,872 $ 1,838,161 I Exhibit K Page 41 I (LLD COUNTY , COLORAD I Statement of General Bonded Debt and Interest December 31 , 1966 I AMOUNT AVAILABLE AND TO BE PROVIDED FOR TEE PAYMENT OF GENERAL BONDS AND INTEREST: I Bond principal Amount available in Voting Machine Bond Redemption and Interest Fund S 8,658 I To be provided in future years 123 342 Total $ 132,000 Bond interest ITo be provided in future years 10,698 Total available and to be provided $ 142,698 I IGENERAL BONDS AND INTEREST PAYABLE IN FUTURE YEARS: General bonds payable S 132,000 IInterest payable in future years 10,698 ' Total general bonds and interest payable $ 142,698 I ' NOTE--Original issue consisted of 221 bonds of $1, 000 each and one I bond for $130 with maturity of outstanding bonds and interest as follows: IYear Principal Interest _ Total 1967 S 22, 000 S 3,273 S 25, 273 • I 1968 22,000 2,673 24,673 1969 22, 000 2,079 24,079 1970 22,000 1,485 23,485 I 1971 22, 000 891 22,891 1972 22,000 297 22,297 ' Total $ 132,000 S10,698 $ 142,698 IExhibit L IPage 42 • • WELD COUNTY , COLORADO ' Statement of General Fixed Assets December 31 , 1966 GENERAL FIXED ASSETS Land $ 403,430 Buildings 2,396, 110 Furniture, machinery and equipment--Schedule 9 3977,228 Total general fixed assets $ 6,776,768 ' INVESTMENT IN GENERAL FIXED ASSETS From general bonds $ 221,130 From current revenues 6,537,582 From gifts 7,812 From grants 10,244 ' Total investment in general fixed assets $ 6,776,768 1 1 1 1 1 'I Exhibit M Page 43 • • I - WELD COUNTY , COLORADO GENERAL FIXED ASSET FUND Summary of Furniture, Machinery and Equipment by Departments December 31 , 1966 Balance 1-1-66 Additions Deletions County commissioners $ 45,100 $ 2,065 $ 2,192 1 County clerk and recorder Voting machines 249, 274 ,: Other 130,545 13,307 2,991 Treasurer 19,472 13,415 35 Assessor 51, 525 12,854 10,753 1, Superintendent of schools 4,804 30 Grounds and buildings 14,625 4,473 2,498 Inventory clerk 813 61 200 ! District court 82,661 3,619 1,244 Probation department 9,188 654 , County court 13, 561 2,909 5 District attorney 732 Sheriff 49, 500 12,084 9,910 Coroner 2,731 153 ,; Extension service 35,775 4,137 40 Mimeograph 4,273 Civil defense 1, 752 11 ,100 Veterans' affairs 776 Planning commission 1,391 507 , Nursing home 70,371 5,824 873 Mental health 1,067 318 County library 44,622 3,5$5 149 Health department 51,538 913 665 �`' Public welfare department 44,904 2,597 397 Sub total 931,000 94,665 31,952 1 Road district *1 1 ,036,251 87,752 42,050 Road district *2 826,988 76,994 16,826 Road district *3 807,976 50,955 27,024 Road district *2 and *3 combined 119,439 ,' County shop 62,484 576 Total--to Exhibit M $ 3,784, 138 $ 310,942 $ 117,852 1.; I I 'r, Schedule 9 I I * • I ITransfers Transfers Sub total in out 12-31-66 I $ 44,973 $ 828 $ 84 $ 45,717 I 249,274 249,274 140,861 36 828 140,069 32,852 32,852 I 53,626 53,626 4,894 4,894 16,600 84 454 16,230 I674 418 1,092 85,036 85,036 9,842 9,842 16,465 16,465 732 732 I 51 ,674 51,674 2,884 2,884 39,872 39,872 4,273 4,273 12,852 12,852 776 776 1 ,898 1,898 75,322 75,322 1 ,385 1,385 48,058 48,058 51,786 51,786 47, 104 47, 104 I 993,713 1,366 1,366 993,713 1,081,953 1,081,953 887, 156 887, 156 I 831,907 831,907 119,439 119,439 63,060 63,060 I $ 3,977,228 S1,366 $ 1,366 $ 3,977,228 I I I IPage 44 I • e • WELD COUNTY , COLORADO I Statement of Taxes Levied and Collected For the Year Ended December 31, 1966 I Levy Amount mills Levied Collected TOTAL COUNTY VALUATION-4170,811,050 ICOUNTY FUNDS General Fund 5.00 5 854,055 S 854,419 I Road and Bridge Fund 2.50 427,028 427,232 Public Welfare Fund 4.60 785,731 786,121 Public Works Fund IHospital additions 25 42,703 42,738 County buildings .65 111,027 111,077 Bond Redemption and Interest Fund .15 25,621 25,651 I Contingent Fund 3,15 538,055 _En.1 Total county funds 16.30 2,784,220 2,785,549 ISPECIAL FUNDS Irrigation districts revenue 274,828 276,489 Drainage districts revenue 3,554 3,554 I Predatory animal tax 2,003 2,002 N.C.W. conservancy district taxes 129,655 128,718 I Fire district taxes 116,302 116,001 Sanitation district taxes 49,658 49,382 Total special funds 576,000 576,146 ICITY AND TOWN FUNDS 1,169,904 1,164,467 I SCHOOLS School District Funds 5,905,390 5,905,679 County Public School Funds 1,721,775 1,722,542 ITotal $ 12,157,289 S12,154,383 Percentage of collections--99.98% I NOTE--The amounts shown as levied are per assessor's 1965 abstract I of assessment. These amounts do not reflect any additions or abatements made to the 1965 tax roll subsequent to certification to the Colorado State Tax Commission. 1 I • Schedule 10 IPage 45 i • r. DIRECTING CLERK OF THE BOARD TO MAIL REPORT OF EXAMINATION TO AUDITOR OF STATE DECEMBER 31, 1967: BE IT RESOLVED, that the Board of County Commissioners of Weld County, Colorado, in compliance with Chapter 110, Article 1, Section 6 of the Colorado Revised Statutes, 1963, authorize and direct the Clerk of the Board to mail a copy of the report of examination for the year ending December 31, 1967, as complied by Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants, to the Auditor of State. The above and foregoing resolution was, on motion duly made and seconded, adopted by the following vote: >/l I �> AYES:2 1 O./Kb , (?�J�rYo ezgre',7-1/"Zietr-i 174 / // Aim 7:2 'THE BOARD BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO DATED: JULY 31, 1968 MB 35: _Pei, F:Audits: II JOHN P. PROCTOR, C.P.A. @ALS ,�h State Auditor "1 t` O1'!T 1 Y_ OFFICE OF STATE AUDITOR 119 &TATC CAPITOL DCNVBw, COLONADO e0203 August 6, 1968 RE - #576 Board of County Commissioners Weld County County Court House Greeley, Colorado 80631 Gentlemen: We wish to aclmowledge receipt of the audit report of Weld County for the year ended December 31, 1967 as prepared by Anderson, Hunter, Thomte & Kurtz, Certified Public Accountants. Our original program under the 1965 Local Government Audit Law was to review the reports received prior to acknowledgment of receipt. The local governmental units' response to the requirements of this law has made it impossible to maintain this schedule. Should our subsequent review of the report require further information or clarification, we will advise you. Thank you very each for your excellent cooperation. gry truly yours, 1-4%. 6 1 Ser.2 . OHN F. PROCTOR, CPA State Auditor .7PF/ak cc: Anderson, Hunter, Thomte & Kurts, CPA's VIREOCo. vKISS10NERS , GBCOLBY,r_C17. RECEIV SO YPE AUG 3 4369 �1Z11�1@I141”.0.204M1410) 4 411 1 14 vr .6 MME ;4'0 vA+ ! : c < ry u e ^Sr f*'..� C' kinT. +�`, Yv , -f .yka '! rOFAOOIf WM p- _ •`fir YVa-�ir:• .'\+� '�.,4 4Y e�y T to 41 .Vvrszw ` + • tr 4[ 3 • O OA W11Riay,Cw1W � �*d/ :rvw , C,,%:„•�*?L' 1VrR� � rj.\w w\W�4 '+ , �}F�$4w<��` q'\ � +I Z , Il yv�.F .�T'.'A✓�1-,' +4 Rr"Sv"'.. +ur I, .� 4. RECEIPT FOR CERTIFIED MAIL-300 SE /OSTMARr( MI TO)G /�� OR WR STREET AVID NO. LC) P.O.,STAR,ANO ZIP COOE LZTM SERVICES VOe ADDITIOMI VIES IEE ro '&4 II.I.rw livedow I wdr«.«Of ly $Aean eaate 5datt te, ro whom, end died tleN, li a ed sot Iee Slivered delivered ❑ lot Iee D 350 tee Z POD form 3100-.No 111NOTUNon Iu1ETL11NAT1EINAL MAirr- (See other side) Mx.1%6 /9671 . • • 1 WELD COUNTY , COLORADO DEPARTMENTAL STATEMENTS ACCOUNTANTS' REPORT ' December 31 , 1967 1 1 1I t 1 1 1 I • • we ANDCR$ON, HUNTCR,THOMTC 8 KURTZ ccnt,Y,W rV5LIC AGCOYNTANTO I To the Honorable Board of County Commissioners of IWeld County, Colorado We have examined the statements of cash receipts, disbursements and fund balances for the year ended December 31 , 1967, of the following departments: County Treasurer Clerk and Recorder Clerk of District Court District Court--Probation Department c'ti ) Clerk of County Court Sheriff \;•1$ •1$• Health Department County Library—General 41, County Library--Special Planning Commission Extension Service Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the statements of cash receipts, disbursements and fund balances present fairly the cash transactions of the various departments listed above for the year ended December 31, 1967, and the cash balances at that date. ANDERSON, HUNTER, THOMTE & KURTZ IMay 31, 1968 Greeley, Colorado Ij I ---" -_'—._--'-------._._.-...yam. w AI . • ' 1 1 WELD COUNTY , COLORADO ACCOUNTANTS' REPORT December 31 , 1967 1 , • • ' -WELD COUNTY , COLORADO TABLE OF CONTENTS Page Accountants' Opinion and Comments 1-9 Financial Highlights 10-11 Exhibit A Balance Sheet 12 ' Exhibit B General Fund Statement of Changes in Fund Balance 13 ' Schedule 1 General Fund Statement of Revenue--Actual and Estimated 14 Schedule 2 General Fund Statement of Expenditures and Encumbrances-- IActual and Estimated 15-19 Exhibit C Road and Bridge Fund ' Statement of Changes in Fund Balance 20 Schedule 3-1 Road and Bridge Fund IStatement of Revenue--Actual and Estimated 21 Schedule 3-2 Road and Bridge Fund ' Statement of Miscellaneous Revenue by Dis+sicts 22 Schedule 4-1 Road and Bridge Fund ' Road District #1 Statement of Expenditures and Encumbrances-- Actual and Estimated 23 Schedule 4-2 Road and Bridge Fund Road District #2 Statement of Expenditures and Encumbrances-- Actual and Estimated 24 Schedule 4-3 Road and Bridge Fund Road District #3 Statement of Expenditures and Encumbrances-- 1 and Estimated 25 Schedule 4-4 Road and Bride Fund County Shop Statement of Expenditures and Encumbrances-- ' Actual and Estimated 26 I • • WELD COUNTY , COLORADO TABLE OF CONTENTS (Coned) Exhibit D Special Road and Bridge Fund IStatement of Revenue, Expenditures and Fund Balance 27 Exhibit E Public Welfare Fund IStatement of Changes in Fund Balance 28 Schedule 5 Public Welfare Fund ' Statement of Revenue--Actual and Estimated 29 Schedule 6 Public Welfare Fund I Statement of Expenditures and Encumbrances-- Actual and Estimated 30-31 I Exhibit F Public Works Fund Statement of Changes in Fund Balances 32 I Schedule 7-1 Public Works Fund--Hospital Addition Statement of Revenue and Expenditures-- Actual and Estimated 33 I Schedule 7-2 Public Works Fund--County Buildings Statement of Revenue and Expenditures-- IActual and Estimated 34 Exhibit G Voting Machine Bond Redemption and Interest Fund Statement of Revenue and Expenditures-- Actual and Estimated Statement of Changes in Fund Balance 35 I Exhibit H Officials' and Employees' Retirement Fund Statement of Changes in Fund Balance 36 I Exhibit I Contingent Fund I Statement of Revenue and Expenditures-- Actual and Estimated Statement of Changes in Fund Balance 37 IExhibit J Trust and Agency Funds Statement of Receipts , Disbursements and Fund Balance 38 IExhibit K Statement of General Bonded Debt 39 ' Exhibit L Statement of General Fixed Assets 40 1 • • ' WELD COUNTY , COLORADO TABLE OF CONTENTS (Cont'd) Page Schedule 8 General Fixed Asset Fund Summary of Furniture, Machinery and Equipment by Departments 41 ' Schedule 9 Statement of Taxes Levied and Collected 42 Notes to Financial Statements 43 • 1 1 i • j ANDERSON, HUNTER,'Nowt a KURTZ CC1ltiFICD IVSLIC ACCOWNTANTD I r ' To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the balance sheets of the various funds of Weld County, Colorado as of December 31, 1967, and the related statements of operations for the year then ended. Our examination was made in accordance with generally accepted auditing standards , and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. j The general fixed assets shown on Exhibit L are valued at cost, 1 appraised values (in the case of land) , insurance coverage (in the case of buildings) , estimated acquisition cost or, in some instances, at current replacement costs. As values other than cost are material in the valuation ' of the general fixed assets, we are unable to express an opinion as to the fairness of the balance sheet of the General Fixed Asset Fund as presented in Exhibit A. The accompanying statements do not reflect assets, liabilities, fund balances nor revenue-expenditures of the Weld County General Hospital since ' the hospital is covered by a separate audit report directed to the Trustees of Weld County General Hospital. Also, the financial transactions of the jointly financed Weld County Municipal Airport are accounted for through ' the City of Greeley and, therefore, are not included herein. The County may be in violation of state law in that the Road and ' Bridge Fund expenditures and encumbrances exceed the amounts budgeted and appropriated by $ 5-,557! The expenditures of the Public Works nand-- Hospital Addition exceed the amounts appropriated by $ 336 . The transfers from the Contingent Fund, although budgeted and approved by the Colorado Tax Commission, may not represent qualified expenditures of this fund as provided in the statutes. r � 1 1 s I ' In our opinion, with the exception of the General Fixed Asset Fund as noted above, the accompanying balance sheets and related statements of operations present fairly the financial position of the various funds for Weld County, Colorado at December 31, 1967 , and the results of their operations for the year then ended, in conformity with generally accepted e accounting principles , applied on a basis consistent with that of the preceding year. 1 ANDERSON, HUNTER, THOMTE & ICURTZ May 31 , 1968 Greeley, Colorado t 1 1 I 1 i . ' Page 2 1 COMMENTS The following comments are presented for supplementary analysis purposes. GENERAL COMMENTS ' As of January 1, 1966, the books and records of Weld County, Colorado were converted from the cash basis of accounting to the accrual basis of accounting. A special report reflecting this conversion is on file with the Clerk and Recorder. This conversion was necessary to comply with the Colorado ' Local Government Audit Law. In general this law requires reporting of financial position as well as the results of operations of the various funds of the County. ' Accordingly, these statements reflect revenues (income earned) rather than cash receipts , expenditures and encumbrances (expenses incurred) rather than cash disbursements , and the recording of such assets and liabilities as accounts receivable, delinquent taxes receivable, due from other funds, inventories, ' accounts payable , notes payable, due to other funds, bonds payable, reserve for encumbrances and other sundry assets and liabilities. The financial position of each fund of Weld County is summarized in ' the combined balance sheet (Exhibit A) . Comments regarding the individual funds and their operations are described in detail in the following paragraphs. GENERAL FUND The total assets of the General Fund amount to $ 438,789, with liabilities of $ 25 , 144 and a reserve for encumbrances of $ 12,557, leaving a ' fund balance of $ 401 ,088. The fund balance shows an increase of $ 97,780 and is summarized in Exhibit B. ' Page3 • • The fund balance statement of the General Fund shows revenues of S 1,743 ,933 and a transfer of $ 515 ,000 from the Contingent Fund. The trans- fer was necessary because of the statuatoxy mill levy limitation for General Fund ' purposes . A three-mill levy was made for the Contingent Fund to fund the $ 515,000 ' transfer. Expenditures of S 2 , 176,389 and year-end encumbrances amounting to $ 12,557 are shown as deductions in the fund balance statement. The details of the expenditures and encumbrances are presented in Schedule 2. Actual revenue exceeded anticipa'Led revenue by $ 102 ,242 and actual expenditures and encum- brances were $ 37 ,473 less than budget estimates. We note that the District ' Court expenditures exceeded the appropriation by $ 22,944 or approximately. 20% of the court's budget. ' ROAD AND BRIDGE FUND 1 The total assets of the Road and Bridge Fund amount to $ 400,964, with liabilities of $ 74,652 and a reserve for encumbrances of $ 24,938, leaving a fund balance of S301,374. During 1967 the balance of S34,545 in the "Special Road and Bridge Fund" was transferred to Road and Bridge Fund. This concludes the flood disaster relief fund reimbursements after S 3,819 of claimed expendi- tures were disallowed. The Road and Bridge Fund is budgeted separately in ' four sections, namely District No. 1 , 2, 3 and County Shop. The appropriation, i expenditures and encumbrances of each are shown separately in Schedule 4. Total expenditures and encumbrances exceed appropriations in the amount of S 5,557; as stated in the accountants' opinion, this may constitute a violation of state law with regard to overexpending of the appropriations. 1 Page 4 1 PUBLIC WELFARE FUND ' Assets of the Public Welfare Fund totaled $ 440, 177 with offsetting liabilities of $ 41,491, leaving a fund balance of $ 398 ,686. This fund includes only those welfare programs in which the County participates wholly or partially ewith the State Department of Public Welfare. The Economic Opportunity Act Title V Program as well as the Old Age Pension Fund are not accounted for as ' part of the Public Welfare Fund but are reported as trust and agency funds in ' Exhibit J. Actual revenues were $ 429,720 less than budget estimates and actual expenditures were $ 597,374 less than anticipated. PUBLIC WORKS FUND 1 The Public Works Funds consist of the Hospital Addition Fund and ' County Buildings Fund with year end fund balances of S 10,583 and S 116,444 respectively. The changes in these funds' balances are summarized in Exhibit F. ' The Hospital Building Fund, which has been shown in prior years as a part of the Public Works Funds, has been transferred to the trust and agency ' group of accounts as these funds are controlled by the Weld County General 1 Hospital Board and are included in the hospital audit report. The Hospital Addition Fund collected a .25 mill levy in 1967, which completed the financing ' of the fifth floor wing of the hospital. A balance of $ 10, 156 of the fund was transferred to the Hospital Building Fund on January 17 , 1968. BOND REDEMPTION FUND The Bond Redemption Fund contains assets of S 11 ,388 which are ' available to retire bonds and interest in future years on bonds issued June 1, 1962, w 3 J I -Y J Page 5 to purchase voting machines. Bonds amounting to $ 22,000 and interest of $ 3 ,273 were paid during 1967 . 1 RETIREMENT FUND ' A "Weld County Officials' and Employees' Retirement Fund" was estab- lished by commissioners resolution dated November 1 , 1967 and approved a transfer of $ 50,000 from the Contingent Fund at that time . The transfer entry was made January 4, 1968 and is shown as a "due from Contingent Fund" as of December 31, 1967. This fund will be financed in future years by a .50 mill levy. CONTINGENT FUND Total assets of the Contingent Fund amount to $ 383,868 with liabilities of $ 51,000 , resulting in a fund balance of $ 332,868. As explained in the ' General Fund comments, a 3.00 mill levy was made in 1967 to provide additional funds for operation of the General Fund. The legality of the transfer may be questionable although it was made upon the recommendation of the Colorado Tax Commission. COUNTY OFFICERS' FEE FUND The total cash of the County Officers' Fee Fund amounted to $ 69,685. This consisted of cash in custody of the following departments whose fees become revenue of the General Fund: ' Page6 Clerk and Recorder $ 4,712 Sheriff 1 ,000 District Court 57,728 District Court--Probation Department 3 ,506 County Court 2,379 Planning Commission 360 Total $ 69 ,685 The details of the County Officers' Fee Funds, as well as other depart- mental items are shown in a separate report. TRUST AND AGENCY FUNDS Trust and agency funds, as shown in Exhibit J, are composed of various tfunds for which the County serves as a clearing agent. This is primarily due to the fact that several of the funds are authorized to levy taxes for which the ICounty is collector. Other funds are required by law to transact their business Ithrough the County Treasurer and these transaction totals are reported in this exhibit. 1 GENERAL BONDED DEBT FUND eThe General Bonded Debt Fund consists of the general obligation voting emachine bonds , series June 1 , 1962, in the original principal amount of$ 221,130, ■ bearing interest at the rate of 2.7%. The bonds outstanding as of December 31, 1 1967, amounted to $ 110,000. Details as to the future annual requirements are 1 shown on Exhibit K. Bonds numbered 113 to 222 inclusive, maturing on or after June 1, 1968, are subject to redemption prior to maturity at the option of the County in inverse 1 Page 7 • • numerical order on June 1 , 1967 , and on any interest payment date thereafter in the principal amount plus accrued interest thereon plus a premium of one and ' one-half percent. GENERAL FIXED ASSET FUND The General Fixed Asset Fund contains property assets as shown in I Exhibit L in the total amount of $ 7,018 , 194. As stated in our opinion, the assets pertaining to the Weld County General Hospital are included in a separate report, as is the airport property jointly owned by the City of Greeley and Weld County. 1 Property asset accounting lacks internal control and adequate accountability. The lack of cooperation between the inventory clerk, department heads and officials makes the accounting for property assets extremely difficult. Definite policies and procedures should be spelled out regarding the responsibilities of everyone involved with property assets. 1 OTHER Property taxes collected during 1967 amounted to S 13,082,060 compared with an c 'mated total of $ 13 ,153,201 for a 99.46 percentage of collection. Additions to the 1966 tax rolls amounted to $ 64,000 and advance collections amounted to approximately $ 7,000. Approximately $ 44,000 of taxes for 1966 were abated during the year 1967 . These additions and deletions to the 1966 tax roll resulted in a net increase of approximately $ 27,000. As in the past few years, adjustments to the tax roll are still increasing. Automation of 1 records of the Assessor's Office should help to reduce the amount of adjust- ments to the tax roll. 1 Page 8 1 • • I The purchase order system appears to be working rather well for the I General Fund. The system is unsatisfactory as to the Road and Bridge Fund. The policies and procedures should either be adhered to or completely eliminated. The transactions regarding the various departments within the General Fund are included in a separate report. We would like to take this opportunity to thank all County personnel I for their cooperation and assistance during the course of our audit engagement. This is very much appreciated. 1 _ ANDERSON, HUNTER, THOMTE & KURTZ 1 1 i 1 1 i 1 1 ' Page 9 • i 1 1 1 411 i FINANCIAL HIGHLIGHTS AND 1 STATEMENTS I r 1 1 1 1 1 1 1 1 WELD COUNTY , COLORADO. FINANCIAL HIGHLIGHTS 1 1960 1961 1962 _ ASSESSED VALUES (in millions) S 148.734 5152.785 S 153.366 I' I LEVIES General Fund 5.00 3.50 5.25 Road and Bridge Fund 2.00 3..00 3.50 Public Welfare Fund 4.00 4.00 4.00 Public Works Fund Hospital Additions 1.50 1.50 .75 County Buildings Voting Machine Bond Redemption and Interest Fund Contingent Fund _ _ Total _ 12.50 12.00 13.50 I PERCENTAGE OF TAXES COLLECTED 99.65 99.50 99.43 1 1 YEAR END FUND BALANCES* I General Fund $ 504,275 $ 314,984 $ 259,188 Road and Bridge Fund ( 268) 35,219 252,636 Special Road and Bridge Fund 1 Public Welfare Fund 83,129 58,778 20,950 Retirement Fund Contingent Fund 321 ,664 324,692 324,692 1` Public Works Funds Hospital Additions 385,608 123,981 1 ,413 County Buildings 57 ,367 52,729 52,628 Voting Machine Bond Redemption and Interest Fund 14 Total $ 1 ,351 ,775 $ 910 ,383 $ 911 ,521 I *Amounts shown for the years 1966 and 1967 are obtained by using the accrual method of accounting whereas all prior year fund balances are based upon the cash method of accounting. 1'i I II1963 _ 1964 _ 1965 1966 1967 IS156.014 $ 163.178 $ 165. 174 $ 170.811 S 174.858 II II5.55 6.85 7.78 5.00 5.00 3.25 2.50 2.50 2.50 2.50 3.80 4.55 4.65 4.60 4.60 Il .25 .25 .25 .25 II .75 1 .00 1.00 .65 .50 .20 .20 .12 .15 . 15 I3. 15 3.00 13.55 15.35 16.30 16.30 16.00 II II99.69 99.32 99.32 99.98 99.46 ll II $ 166,366 $ 143,645 $ 255,625 $ 303,308 $ 401 ,088 160,726 151,976 187,077 358,516 301 ,374 1 106,202 32,339 11,771 44,149 101,536 260,616 440,177 50,000 I284,263 262,244 262,244 338 ,480 332,868 43,315 18,185 14,225 10,583 II11,510 24,585 8,694 41,726 116,444 4,514 12, 159 6,902 8,658 11 ,388 II $ 639, 150 $ 682 073 $ 946 465 $ 1 ,357,868 $1 ,663 ,922 II Page 10 • • WELD COUNTY , COLORADO FINANCIAL HIGHLIGHTS - r 1960 1961 162 REVENUES* General Fund $ 1 ,406,039 $ 1 ,173,634 $ 1,459,709 Road and Bridge Fund 1 ,195 ,694 1 ,321,418 1 ,481,483 Special Road and Bridge Fund , Public Welfare Fund 1 ,535 ,371 1,677,609 1 ,843,572 Contingent Fund 58 3,028 Public Works Funds Hospital Additions 253,299 913,617 350,904 County Buildings Voting Machine Bond Redemption and Interest Fund 14 Total revenues $ 4,390,461 $ 5 ,089,306 $ 5 ,135,682 Ir I: EXPENDITURES General Fund S1 ,305,242 S1 ,362,925 S1 ,515,505 I. Road and Bridge Fund 1 ,374,940 1 ,285,931 1 ,264,066 Special Road and Bridge Fund Public Welfare Fund 1 ,476,096 1 ,701 ,960 1 ,881 ,400 1 Contingent Fund (including transfers) Public Works Funds , Hospital Additions 94,770 1 ,175,244 473,472 County Buildings 101,802 4,638 101 Voting Machine Bond Redemption and Interest Fund Total expenditures $ 4,352,850 $ 5 ,530,698 $ 5,134,544 I I I I *1966 and 1967 revenues and expenditures have been determined under the accrual method of accounting whereas all prior year amounts are based upon the cash method. 1 I I 1963 1964 1965 _ 1966 1967 ll $ 1 ,551 ,407 $ 1,834,286 $ 2,062,010 $ 2 , 147;945 $ 2,258,933 1,386,885 1,394,365 1 ,438,700 1 ,674,603 1 ,574,775 I 125 ,200 2,206 2, 147,914 2 ,247,406 2 ,305 ,139 2,542,576 2,874,942 19,571 6,125 576,236 559,557 I43 ,326 44,018 45,741 46,638 125,080 173 ,581 176,107 118 ,956 93 ,275 33 ,266 34,740 21 ,226 27,489 28 ,011 L $ 5 ,264,123 $ 5 ,733 ,829 $ 6,172 ,400 $7 133 ,546 $ 7 ,438,337 1 I $ 1,644,229 $ 1 ,857 ,007 $ 1 ,950,030 $ 2,088,017 $ 2,176 ,389 1,478,795 1 ,403 ,115 1 ,403,599 1 ,596,599 1 ,705,495 18 ,998 73,863 34,545 1 2 ,157 ,093 2,215 ,028 2,247 ,752 2,490,851 2,737 ,603 60 ,000 28 ,144 500,000 565,169 1 1 ,413 11 69 ,148 50 ,000 50,280 166,198 160,506 191 ,999 6,631 18,557 II28 ,766 27 ,095 26 ,483 25 ,877 2281 $ 5 ,536,494 $ 5,690 906 $ 5,908,009 $ 6,831 ,838 $ 7 ,313,319 I II II I iPage 11 WELD COUNTY , COLORADO Balance Sheet December 31 , 1967 Road and Public Public General Bridge Welfare Works Fund Fund Fund Fund CURRENT ASSETS Cash and cash items $ 381,644 $ 128,415 $ 243,967 $ 124,892 Delinquent taxes receivable 11,970 5,334 9,816 1,930 Less estimated uncollectible delinquent taxes ( 2 ,678) ( 1,048) ( 1,921) ( 467) �' Accounts receivable 46,800 59,785 188,315 Due from other funds 1 ,053 672 ■ Inventories 208,478 S" Amount available for retirement of serial bonds Amount to be provided for retirement of serial bonds Total current assets 438,789 400,964 440,177 127,027 11, PROPERTY--Exhibit L Land t Buildings Furniture, machinery and equipment Total property - - - - Total $ 438,789 $ 400,964 $ 440 ,177 $ 127,027 LIABILITIES Accounts payable $ 22 ,185 $ 37,326 $ 41 ,491 Notes payable 37,326 Due to other funds 2,959 General obligation bonds payable Funds held in trust Total liabilities 25,144 74,652 41 ,491 RESERVES AND FUND BALANCES Reserve for encumbrances 12,557 24,938 Investment in property Fund balance 401 ,088 301,374 398,686 $ 127,027 Total $ 438,789 $ 400 ,964 $ 440,177 $ 127 ,027 ' r 'sc See notes to financial statements. Exhibit A I 0 I IBond County Trust and General General Redemption Retirement Contingent Officers' Fee Agency Bonded Debt Fixed Asset Fund Fund Fund Funds Funds Fund Fund I510,134 $ 379,528 $ 69 ,685 $ 1 ,486,845 326 4,763 I ( 72) ( 423) ll 1 ,000 550,000 2 ,959 1 ,094 I $ 11,388 98,612 1 11 ,388 50,000 383,868 72,644 1 ,487,939 110,000 - S 403,430 2,409,547 ' - - - - - - 4 ,205,217 7 ,018,194 $ 11 ,388 $ 50,000 $ 383 ,868 $ 72,644 $ 1 ,487 ,939 $ 110 ,000 $ 7 ,018, 194 I I $ 51,000 $ 2,147 $ 672 $ 110,000 I 62,313 - - 51,000 64,460 672 110,000 - I $ 7,018,194 I $ 11,388 $ 50,000 332,868 8,184 1 ,487 ,267 511 ,388 $ 50,000 $ 383 868 $72 ,644 $ 1 ,487 ,939 $ 110,000 $7 ,018, 194 I I Page 12 e • • WELD COUNTY , COLORADO I GENERAL FUND Statement of Changes in Fund Balance For the Year Ended December 31, 1967 ' Budget over (under) Actual _ Budget actual FUND BALANCE--January 1, 1967 $ 303 ,308 $ 160,459 ($ 142,849) IADD Revenue--Schedule 1 1 ,743,933 1 ,641 ,691 ( 102,242) Transfer from Contingent Fund 515,000 515,000 Reserve for encumbrances-- January 1, 1967 27 ,793 ( 27,793) Total additions 2,286,726 2, 156,691 ( 130,035) Total funds available 2,590,034 2,317 , 150 ( 272,884) I DEDUCT Expenditures--Schedule 2 2,176,389 2,226,419 50,030 Reserve for encumbrances-- I December 31, 1967 12,557 ( J..1„.1.52) Total deductions 2 ,188,946 2 ,226 ,419 87,473 IFUND BALANCE--December 31, 1967 $ 401,088 $ 90,731 ($310,357) 1 I 1 I Exhibit B Page 13 I • • WELD COUNTY , COLORADO I GENERAL FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31, 1967 IBudget over (under) I Actual - Budget actual GENERAL PROPERTY TAXES Current year's levy $ 875 ,851 $ 874,291 ($ 1,560) Prior year's levy 5 ,000 5,000 Interest and penalties 2 ,400 ( 2 400 Total general property taxes 878,251 879,291 1,040 IOTHER LOCAL TAXES Specific ownership tax 54,302 60,000 5,698 IFEES OF COUNTY OFFICERS Clerk and Recorder 146,732 150 ,000 3,268 ITreasurer 97,935 90,000 ( 7,935) Sheri££ 11 ,471 12,500 1,029 District Court 42,211 44,650 2,439 I District Court--Probation Department 6,623 6,000 ( 623) County Court 54,729 47,500 ( 7,229) IPlanning Commission 10 ,753 ( 10,753) Total fees of county officers 370,454 350,650 ( 19,804) REVENUE FROM USE OF MONEY AND PROPERTY IInterest income 106,985 58,000 ( 48,985) Nursing Home 291,297 245,000 ( 46,297) U.S. Public Health Service rental 1,350 1 ,800 450 IOil, gas, mineral lease rentals and royalties 6,612 10 ,700 4,088 1 Total revenue from use of money and property 406,244 315 ,S00 ( 90,744) I REVENUE FROM OTHER SOURCES Motor vehicle penalty assessment 13,369 13,400 31 Advertising 3,401 2,000 ( 1,401) I State Probation Department reimbursement 8, 133 4,800 ( 3,333) Civil Defense refund 2,053 2,000 ( 53) Veterans' office allotment 600 600 I Motor fuel refunds 141 600 459 Licenses 814 ( 814) Miscellaneous 6 ,171 12,850 6,679 ITotal revenue from other sources 34,682 36,250 1,568 Total revenue 31 ,743 ,933 $ 1 ,641 691 ($ 102,242) I Schedule 1 Page 14 • • I. WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated II For the Year Ended December 31, 1967 Appropriation Reserve for 1 for encumbrances 1967 1-1-67 Total GENERAL GOVERNMENT County Commissioners Salaries S 19,500 S 19,500 II Expenses 5 ,500 5 ,500 Total County Commissioners 25 ,000 - 25,000 • County Clerk and Recorder �'' Clerk and Auditor Salaries 32,256 32,256 1 Expenses 500 500 Recording Salaries 44,544 44,544 I Expenses 12,080 $ 15 12,095 Motor vehicle Salaries 72,308 72,308 ; Expenses 8,295 8,295 Election and registration Salaries 14,292 14,292 Expenses 2,400 2,400 Drivers' division Salaries 33,552 33,552 Expenses 2,675 2,675 Information retrieval Salary 10,908 10,908 I,, Expenses 1 ,800 1,800 Total County Clerk and Recorder 235 ,610 15 235,625 a County Treasurer Salaries 48,609 48,609 1Expenses 15 ,000 141 15,141 Total County Treasurer 63,609 141 63,750 County Assessor Salaries 135, 178 135,178 Expenses 23 ,670 96 23,766 II Assessment contracts 12,000 12,000 Total County Assessor 170,848 96 170,944 Superintendent of Schools I Salaries 16,036 16 ,036 Expenses 1 ,750 1,750 ■ Total Superintendent of Schools 17,786 - 17,786 it Schedule 2-1 I i • • 1 1 Reserve for Unexpended encumbrances Unencumbered 1 Expenditures balance 12-31-67 balance 1 $ 19 ,500 5,252 $ 248 $ 6 $ 242 24,752 248 6 242 i 1 29,949 2,307 2,307 22 478 478 II 36,642 7,902 7,902 9,606 2,489 360 2,129 1 71,800 508 508 9,436 ( 1,141) ( 1,141) I14,609 ( 317) ( 317) 2,927 ( S27) 6 ( 533) 1 26,390 7,162 7 ,162 1,664 1,011 1 ,011 1 11,030 ( 122) ( 122) 1 ,790 10 10 1 215,865 19,760 366 19,394 I 48,794 ( 185) ( 185) 14,561 580 12 568 63,355 395 12 383 I 132,446 2,732 2,732 I 33 ,497 ( 9,731)5 980 6 020 12 ( 9,743) , , 6020 171 ,923 ( 979) 12 ( 991) I 15,875 161 161 I 1 ,387 363 - 363 17,262 524 524 1 Page 15 • • WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated 1 For the Year Ended December 31, 1967 Appropriation Reserve for I for encumbrances 1967 1-1-67 Total GENERAL GOVERNMENT (Continued) II Grounds and buildings Salaries $ 89,108 $ 89,108 ! Expenses 56 ,900 $ 91 $6 991 Total grounds and buildings 146,008 91 146,099 Administrative I Special attorney 2,500 2,500 Auditing 7,500 7,500 1, Dues and meeting expense 4,000 4,000 Total administrative 14,000 - 14,000 County Attorney I Salary 2,400 2,400 Expenses 5 ,000 5,000 Total County Attorney 7 ,400 - 7,400 Total general government $ 680 ,261 $ 343 $ 680,604 JUDICIAL AND LAW ENFORCEMENT IDistrict Court Salaries S 81 ,166 $ 81,166 Expenses 37,740 $ 240 37,980 , Library fund 6 ,000 6,000 Total District Court 124,906 240 125,146 District Attorney I'' Salaries 34,932 34,932 Expenses 7 X980 ____21181 II Total District Attorney 42,912 - 42,912 1'` County Court Salaries 53,260 53,260 Ill Expenses 10, 160 27 10,187 Total County Court 63,420 27 63,447 County Sheriff Salaries 123,396 123,396 1:≤ Expenses 17 ,000 35 17 ,035 Total County Sheriff 140,396 35 140,431 Schedule 2-2 �" I 1 • • I Reserve for Unexpended encumbrances Unencumbered Expenditures _ balance 12-31-67 balance $ 82,981 $ 6, 127 $ 6,127 57,672 ( _ 681) ( 681 140,653 5,446 - 5 ,446 1 75 2,425 2,425 ll 7,500 2 ,059 1 ,941 1 ,941 9,634 4,366 - 4,366 I 2,400 I 7,901 ( 2,901) ( 2 901 10,301_ ( 2,901) - ( 2,901) I $ 653,74S $ 26,859 $ 396 $ 26,463 II $ 84,200 (S 3,034) ($ 3,034) ' 56,431 ( 18,451) ( 18,451) 7,459 ( _1,459) ( 1 459 148,090 ( 22,944) - ( 22,944) I 39,432 ( 4,500) ( 4,500) I 9,634_ ( _1_,J141) _ ( _LASS 49,066 ( 6,154) ( 6,154) 1 54,273 ( 1,013) ( 1,013) 9 ,459 728 $ 118 610 I63,732 ( 285) 118 ( 403) 114,652 8,744 8,744 22,796 ( 5/761) 158 ( _§_i_212). 137 ,448 2,983 158 2,825 Ill ' Page 16 WD COUNTY , COLORADO 1. GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated 1 For the Year Ended December 31, 1967 Appropriation Reserve I for encumbrances 1967 1-1-67 Total JUDICIAL AND LAW ENFORCEMENT (Continued) ' County Tail expenses $ 11,000 - $ 11,000 County Coroner ''3 Expenses 5 ,500 5,500 Total County Coroner 5,500 - 5,500 1 Jury Commissioner Salary 1,762 1,762 Expenses 465 46S Total jury Commissioner 2,227 - 2,227 Probation Department ,+ Salaries 40,500 40,500 Expenses 4,700 S 32 4,732 ,,. Total Probation Department 45 ,20.0 32 45,232 Total judicial and law enforcement $ 435,561 $ 334 S 435,895 t AUXILIARY PURPOSES Extension service I. Salaries $ 31,576 $ 31,576 Expenses 15,640 15 ,640 Total extension service 47,216 - 47,216 '5• County projects Mimeograph department I. Salaries 4,800 4,800 PBX operator Salaries 4,564 4,564 ,: Expenses 17,460 17,460 Civil Defense Salary 3 ,000 3,000 '; Expenses 300 300 Inventory Salary 3 ,840 3,840 , Expenses SO _ 50 Total county projects 34,014 - 34,014 Weed control Salaries 24,260 24,260 Expenses • 20,375 _ 20,375 it Total weed control 44,635 - 44,635 Schedule 2-3 ,'a il IIReserve for Unexpended encumbrances Unencumbered IIExpenditures balance 12-31-67 _ balance $ 8,653 $ 2,347 - S 2,347 III 5 ,765 ( 265) ( __1§2) ' 5 ,765 ( 265) - ( 265) Ill 1 ,475 287 287 715 ( 250) ( _21C1) 2,190 37 - 37 1 40,200 300 300 ll4, 176 556 $ 14 542 44,376 856 14 842 ' $ 459 ,320 ($ 23,425) S 290 ($ 23,715) ' $ 30,436 $ 1,140 $ 1 ,140 II 13154 2,486 - 2, 486 43,590 3,626 3,626 ll 4,800 I4,763 ( 199) ( 199) 19,092 ( 1,632) ( 1 ,632) ' 3,000 1,737 ( 1,437) ( 1,437) li3,840 74 ( 24) ( 24 II37,306 ( 3,292) - ( 3,292) ll 19,976 4,284 4,284 18,313 2,062 $ 1 ,550 512 38,289 6,346 1,550 Page 17 4,796 • • '' WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated It For the Year Ended December 31, 1967 Appropriation Reserve for li for encumbrances 1967 1-1-67 Total _ AUXILIARY PURPOSES (Continued) 1' Veterans' office • Salaries $ 4,728 S 4,728 �'. Expenses 400 400 Total veterans' office 5 , 128 - 5, 128 Planning commission 1 Salaries 7,500 7,500 Expenses 8, 100 $ 347 8 ,447 I: Total planning commission 15,600 347 15,947 Nursing Home Salaries 345,484 345,484 11 Food 44,000 44,000 Medical supplies 6,000 6,000 II Repairs 1 ,000 1 ,000 Miscellaneous supplies 15,000 15,000 Refunds 1,000 1,000 Other 5,000 5 ,000 MI' Total Nursing Home 417,484 - 417,484 Mental health ,' Expenses 20 ,500 20 ,500 Total mental health 20,500 - 20,500 I, Miscellaneous Social Security 55,000 55,000 Supplies--revolving fund 4,000 99 4,099 Insurance and bonds 53,000 53,000 , Publishing and advertising 4,000 4,000 Other expenses 8 291 12 8 303 Total miscellaneous 124,291 111 124,402 County Library 88,524 88,524 Health Department 182,500 182,500 junior fair • 8,000 8,000 1 Harvest fair 6,000 6,000 Airport 8,955 8,955 Public trustee expenses 250 250 Blood alcohol tests 5,000 5,000 Special salaries 6,500 6,500 Schedule 2-4 I • • I 1 Reserve for Unexpended encumbrances Unencumbered IExpenditures balance _ 12-31-67 balance li S 4,728 386 $ 14 $ 14 5 ,114 14 - 14 I 4,123 3,377 3,377 10,966 ( 2,519) ( 2 519 15,089 858 858 II341,235 4,249 4,249 38,635 5,365 5 ,365 1 4,978 1,022 1 ,022 2,054 ( 1,054) ( 1 ,054) 11 ,602 3,398 3 ,398 I337 663 663 3 ,777 14,223 1 ,223 402,618 14,866 - 14,866 20 ,500 II - - 20 ,500 I52,672 2,328 2,328 1,958 2, 141 2,141 ' 60,429 ( 7,429) ( 7 ,429) 3,102 898 898 6,553 1 ,750 1,750 124,714 ( 312) - ( 312) II 88,524 1 182,500 8,604 ( 604) ( 604) 6,000 ' 8,955 564 ( 314) ( 314) 2,382 2,618 2,618 ' 4,905 1,595 1,595 Page 18 D COUNTY , COLORAD' I W GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated ,`, For the_Year Ended December 31, 1967 Appropriation Reserve for for encumbrances 1967 1-1-67 Total AUXILIARY PURPOSES (Continued) It' Chamber of Commerce $ 1,000 $ 1 ,000 Engineering department 3,000 3,000 Miscellaneous 2,000 2,000 It Total auxiliary purposes $ 1 ,020,597 $ 458 $ 1 ,021,055 CAPITAL OUTLAY County Commissioners $ 14,000 S 14,000 County Clerk and Recorder Clerk and Auditor 1,000 S 15,777 16,777 Information retrieval 530 530 a Recording 250 250 Motor vehicle 3 ,810 4,432 8,242 Election and registration 150 150 Drivers' division 660 660 al 1``. Total County Clerk and Recorder 6,400 20,209 26,609 County Treasurer 2,880 2,880 County Assessor 3,062 3,062 Veterans' Office 100 100 Grounds and buildings 25,000 25,000 District Court 6,000 151 6,151 District Attorney 250 250 County Court 1,467 1,467 II,, County Sheriff 12,270 12,270 County Coroner 2,100 647 2,747 Jury Commissioner 200 200 ', Probation Department 2,000 2,000 Extension service 600 600 County projects Civil Defense 4,421 5,415 9,836 Mimeograph department 300 236 536 Inventory 50 SO Ia Total county projects 4,771 5,651 10,422 Weed control 2,000 2,000 Planning Commission 400 400 Nursing Home 5,000 5,000 Mental health 1 ,500 1,500 Total capital outlay $ 90,000 $ 26 ,658 $ 116,658 �' Grand total $ 2,226,419 $ 27,793 $ 2,254,212 I Schedule 2-5 I • • I IReserve for Unexpended encumbrances Unencumbered 1 Expenditures balance 12-31-67 balance $ 1,000 I 3 ,000 2,591 ($ 591) ($ 591 I $ 996,245 $ 24,810 $ 1 ,550 $33,/260 S 1, 117 $ 12,883 $ 170 812,713 16,027 750 750 I 394 136 136 798 ( 548) ( 548) 4,747 3,495 3,495 I 150 162 ( 162) 660 383 277 22,116 4,493 545 3 ,948 I 2,880 2,880 2,212 $50 850 136 ( 36) ( 36) I 8,687 16,313 16,313 630 5,521 5,521 164 86 86 ll 1,654 ( 187) ( 187) 8,099 4,171 9,606 ( 5,435) 1,023 1,724 1 ,724 I30 170 170 1,592 408 408 2,218 ( 1,618) ( 1,618) I 6,S92 3 ,244 3 ,244 335 201 201 I 50 50 6,927 3,495 - 3,495 2,000 2,000 1,521 ( 1,121) ( 1 ,121) 8,953 ( 3,953) ( 3,953) I1 ,500 1 ,500_ $ 67 ,079 $ 49,579 510,321 $39 ,258 I $ 2, 176 ,389 $ 77 ,823 $ 12,557 $ 65 ,266 Page 19 1 • WELD COUNTY , COLORA O ROAD AND BRIDGE FUND Statement of Changes in Fund Balance For the Year Ended December 31 , 1967 1 Budget over (under) 1 Actual Budget actual _ FUND BALANCE--January 1, 1967 $ 358,516 $ 230,856 ($ 127,660) 1 ADD Revenue--Schedule 3 1 ,540,230 1 ,507,470 ( 32,760) 1 Reserve for encumbrances @ 1-1-67 98 ,516 ( 98,516) Transfer from Road and Bridge Special Fund--NOTE 34,545 ( 34 545 Total additions 1 ,673 ,291 1 ,507,470 ( 165,821) Total funds available 2,031,807 1,738,326 ( 293,481) IDEDUCT Expenditures--Schedule 4 ' Road District *1 551,442 501,920 ( 49,522) Road District *2 545,260 528,220 ( 17,040) Road District *3 528,008 521,220 ( 6,788) 1 County Shop 80,785 _ 75000 ( 5,785) Total expenditures 1 ,705 ,495 1,626,360 ( 79,135) 1 Reserve for encumbrances 24,938 _ ( 24938 Total deductions 1 ,730 ,433 1,526,360 ( 104,073) FUND BALANCE--December 31, 1967 $ 301 ,374 S 111 ,966 (S 99,408) 1 i 1 1 NOTE--Commissioners resolution dated June 28, 1967 authorized the transfer of S 34,545 from the Special Road and Bridge Fund to the Road and Bridge Fund. 1 This transfer completes the reimbursements for flood disaster relief. Exhibit C Page 20 I • • WELD COUNTY , COLORADO I ROAD AND BRIDGE FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31 , 1967 IBudget over (under) I Actual Budget actual GENERAL PROPERTY TAXES Current year's levy $ 437,774 $ 437,145 ($ 629) IPrior year's levy - 2,300 2,300 Interest and penalties 1 ,201 800 ( 401) Total general property taxes 438,975 440,245 1,270 ISTATE SOURCES Highway users tax 845,742 884,770 39,028 ' Specific ownership tax "A" 62,851 60,000 ( 2,851) Motor vehicle special assessment 35,865 30,000 ( 5,865) Flood disaster relief 37,550 ( 37,550) I Total state sources 982,008 974,770 ( 7,238) FEDERAL SOURCES IMineral leasing Act 1,003 600 ( 403) OTHER SOURCES Specific ownership tax "B" 27,151 26,000 ( 1,151) Operators and chauffeurs licenses 24,397 20,000 ( 4,397) Miscellaneous revenue--Schedule 3-2 66,696 45,855 ( 20,841) Total other sources 118,244 91,855 ( 26,389) Total revenue $ 1 ,540,230 $ 1,507,470 (S 32,760) I I I I I I Schedule 3-1 IPage 21 • • WELD COUNTY , COLORADO ' ROAD AND BRIDGE FUND Statement of Miscellaneous Revenue by Districts For the Year Ended December 31 , 1967 District Number County 1 2 3 shop Total I REVENUE Sales to others Mixed oil and paving $ 1, 212 S 1,212 Materials S 3,110 1,895 S1 ,847 S 2,152 9,004 Gasoline 11,180 11,180 Equipment 4,100 3,660 7,760 ' Street repairs 1 ,000 1,000 Truck rental 230 230 State of Colorado--motor ' fuel tax refunds 29,746 29,746 Insurance rebates, refunds, claims, etc. 3,882 1 ,251 1 , 105 326 6564 Total $ 11 ,092 $ 5,358 $ 6,842 $ 43,404 $ 66,696 Schedule 3-2 Page 22 111 WrLD COUNTY , COLORAD' ROAD AND BRIDGE FUND Road District *1 1 Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1967 Appropriation Reserve for for encumbrances II: 1-1-67 Total ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION Salaries Supervision S 5,220 $ 5,220 Labor 200,000 200,000 Engineering and survey 1,200 1,200 i` Materials--road oil 45,000 45,000 Materials--other 45,000 $ 24,223 69,223 Total road and bridge maintenance ': and construction 296,420 24, 223 320,643 EQUIPMENT MAINTENANCE AND OPERATION I Gasoline, oil and antifreeze 35,000 35,000 Tires 6,000 6,000 Equipment repairs, parts, etc. 48,000 48,000 I. Total equipment maintenance and operation 89,000 - 89,000 14 CAPITAL OUTLAY New equipment 80,000 25,800 105,800 Rights-of-way and other property 4,000 4,000 IL Total capital outlay 84,000 25,800 109,800 ADMINISTRATION ,^` Employees' health and life insurance 9,000 9,000 e Property and liability insurance 4,000 4,000 a Workmen's conpensation 5,000 5,000 Social Security 10,000 10,000 Other expense 4,500 4,500 Total administration 32,500 - 32,S00 Total $ 501 ,920 $ 50,023 $ 551 ,943 1 1 I : Schedule 4-1 I • I Reserve for I Unexpended encumbrances Unencumbered Expenditures balance 12-31-67 balance ' S 5,484 ($ 264) 212,718 ( 12,718) ($ 718) ( 12,718) I 426 774 774 36, 098 8,902 8,902 ' 34,191 35,032 35,032 288,917 31, 726 - 31 ,726 36,636 ( 1,636) ( 1,636) , 6,019 ( 19) ( 19) 45,876 2, 124 2,124 88,531 469 - 469 I 145,054 ( 39,254) ( 39,254) 4,256 ( 256) ( _/§§) 149,310 ( 39,510) - ( 39 , 510) I 6,570 2,430 2,430 I 2,771 1 ,229 1 ,229 3,222 1,778 1,778 9,064 936 936 il3,057 1,443 1 ,443 24, 684 7,816 - 7,816 I $ 551 ,442 $ S01 $ - $ 501 I I Page 23 Ian W*D COUNTY , COLORADO • ROAD AND BRIDGE FUND Road District #2 1. Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1967 I. Appropriation Reserve for for encumbrances 1967 1-1-67 _ Total ,t% ROAD AND BRIDGE MAINTANANCE AND CONSTRUCTION Salaries 1i Supervision S 5, 220 $ 5,220 Labor 200,000 200,000 Engineering and survey 1,000 1 ,000 1 Materials--road oil 50, 000 50,000 Materials--other 50, 000 $ 28,866 78,,866 Total road and bridge maintenance ,` and construction 306,220 28,866 .335,086 EQUIPMENT MAINTENANCE AND OPERATION 1',; Gasoline, oil and antifreeze 40, 000 40,000 Tires 8,000 8,000 Equipment repairs, parts, etc. 45,000 45,000 a": Total equipment maintenance and operation 93,000 - 93,000 Iz CAPITAL OUTLAY New equipment 85, 000 15, 110 100, 110 Rights-of-way and other property 12,000 12,000 1:. Total capital outlay 97,000 15, 110 112,110 ADMINISTRATION ,' Employees' health and life insurance 10,000 10,000 Property and liability insurance 3, 000 3,000 Workmen's compensation 4,000 4,000 Social Security 10, 000 10,000 Other expense 5, 000 5,000 ' Total administration 32 000 - 32,000 Total $ 528,220 \43,976 \) $ 572,196 I I 1; Schedule 4-2 '1 • e 1 II Reserve for 1 Unexpended encumbrances Unencumbered Exyenditures balance 12-31-67 balance 1 S 5,484 ($ 264) (S 264) 1 201 ,356 ( 1,356) ( 1 ,356) 1 ,403 ( 403) ( 403) 26, 576 23,424 23,424 1 138,402 ( 59, 536) ------ ( 59 536 373,221 ( 38,135) - ( 38,135) I 30,078 9,922 9 ,922 1 9,550 ( 1, 550) ( 1,550) 42,746 2,254 2,254 1 82,374 10,626 - 10,626 I 65,486 34,624 524,938 9,686 244 11 ,756 11 ,756 65,730 46,380 24,938 21,442 I 1 7,100 2,900 2,900 2,058 942 942 3,222 778 778 8,528 1 ,472 1 ,472 1 3,027 1 ,973 1 ,973 23,935 8,065 8,065 II5545,260 526,936 524,938 51,998 Y w I I I 1 Page 24 Wit COUNTY , COLORADO I ROAD AND BRIDGE FUND Road District #3 Ii Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1967 I,: Appropriation Reserve for for encumbrances 1967 1-1-67 Total I, ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION Salaries I , Supervision S 5,220 S 5,220 Labor 192,000 192,000 I''. Engineering and survey 1,000 1 ,000 Materials--road oil 50,000 50,000 Materials--other 81 ,000 81,000 Total road and bridge maintenance 1_ and construction 329,220 - 329,220 EQUIPMENT MAINTENANCE AND OPERATION 1" Gasoline, oil and antifreeze 28,000 28,000 Tires 12, 500 12,500 Equipment repairs, parts, etc. 60,000 6.0.0.00 ilu Total equipment maintenance and operation 100, 500 - 100,500 CAPITAL OUTLAY New equipment 60,000 S 2,997 62,997 Rights-of-way and other property 6.000 1 .520 7,520 I. Total capital outlay 66,000 4,517 70,517 ADMINISTRATION I'= Employees' health and life insurance 8,000 8,000 Property and liability insurance 2,500 2,500 I, Workmen's compensation 4,000 4,000 Social Security 8,500 8,500 Other expense 2,500 —.-. . 2,500 I. Total administration 25,500 25,500 Total $ 521 ,220 S 4,517 $ 525,737 I 1 I'" Schedule 4-3 • • I I Reserve for Unexpended encumbrances Unencumbered I Expenditures balance 12-31-67 balance I $ 10,968 ($ 5, 748) ($ 5,748) 197,027 ( 5,027) ( 5,027) 813 187 187 28,927 21,073 21,073 I52,917 28,083 28,083 290,652 38,568 - 38,568 I 34,373 ( 6,373) ( 6,373) I12,476 24 24 68,382 ( _5_,,a2) ( 8,382) I115,!231 ( 14,731) - ( 14,731) II93,034 ( 30,037) ( 30,037) 4,458 3,062 3,062 97,492 ( 26,975) - ( 26,975) 7,209 791 791 II 2,385 115 115 3,222 778 778 8,699 ( 199) ( 199) II —ILIA ( 618 ( S 24,633 867 867 I5528,008 ($ 2,271) - ($ 2,271) I I Page 25 WED COUNTY , COLORADO ROAD AND BRIDGE FUND County Shop Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1967 Appropriation Reserve for for encumbrances 1967 1-1-67 Total EQUIPMENT MAINTENANCE AND OPERATION Salaries Supervision Labor Gasoline, oil and antifreeze �? Tires Equipment repair, parts, etc. Total equipment maintenance and operation S 15,000 - $ 15,000 OTHER OPERATING COSTS Salaries Motor fuel and lubrications 1 . Equipment repairs, parts, etc. Total other operating costs 30,000 - 30,000 CAPITAL OUTLAY New equipment - - - ADMINISTRATION Salaries Employees' health and life insurance Property and liability insurance Workmen's compensation Social Security Other expense Total administration 30,000 30,000 Total $ 75,000 - $ 75,000 1 1.. Schedule 4-4 • • 1 Reserve for II Unexpended encumbrances Unencumbered Expenditures balance 12-31-67 balance S 5,484 ' 5, 523 257 129 I 2,578 13,971 S1,029 - $ 1,029 6,206 ' 26,783 4,662 37,651 ( 7,651) - ( 7,651) 1,869 ( 1,869) - ( 1,869) 1 14,679 2,094 686 1,074 II25,,976497 27, 294 2,706 - 2,706 IS 80,785 ($ 5,785) - (S 5,785) 1 i 1 ' Page 26 WELD COUNTY , COLOR.O ' SPECIAL ROAD AND BRIDGE FUND Statement of Revenue, Expenditures and Fund Balance For the Year Ended December 31, 1967 REVENUE ' Federal flood disaster relief $ 2,206 EXPENDITURES ' Transfer to Road and Bridge Fund (NOTE) 34,545 EXCESS EXPENDITURES OVER REVENUE ( 32,339) 1 FUND BALANCE Beginning of year 32,339 ' End of year 1 1 1 1 1 INOTE--See note on Exhibit C. Exhibit D Page 27 WELD COUNTY , COLORADO I PUBLIC WELFARE FUND Statement of Changes in Fund Balance For the Year Ended December 31i 1967 IBudget over (under) Actual _ Budget actual FUND BALANCE--January 1 , 1967 $ 260 ,616 S 29,585 ($ 231,031) IADD Revenue--Schedule 5 2,874,942 3 ,304,662 429,720 I Reserve for encumbrances-- January 1 , 1967 730 ( ____219) Total additions 2,875 ,672 3 ,304,632 428,990 ITotal 3 ,136,288 3,334,247 197,959 I DEDUCT Expenditures--Schedule 6 2,737,603 3,334,247 596,644 Reserve for encumbrances-- ' December 31, 1967 - - - Total deductions 2 ,737 ,603 3,334,247 S96,644 FUND BALANCE--December 31 , 1967 S 398,685 - ($ 398,685) I I I I I I I Exhibit E ' Page 28 I LLD COUNTY , COLORA• I PUBLIC WELFARE FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31 , 1967 IBudget over (under) I Actual Budget actual GENERAL PROPERTY TAXES Current year's levy S 805 ,796 S 804,347 ($ 1,449) Prior years' levies 4,500 4,500 I Interest and penalties 2x210 1,500 ( 710) Total general property taxes 808,006 810,347 2,341 ' OTHER LOCAL TAXES Specific ownership 49,958 48,000 ( 1,958) 1 STATE SOURCES Administration 368,468 463,635 95,167 I Aid to dependent children 1 ,075 ,237 1,456,000 380,763 Aid to the blind 15,958 20,960 5,002 Aid to needy disabled 289 ,689 268,800 ( 20,889) I Child care 200,867 192,000 ( 8,867) Tuberculosis Assistance 21 ,849 9,920 ( 11,929) Total state sources 1 ,972,068 2 ,411,315 439,247 IREFUNDS 44,910 35,000 ( 9,910) I Total revenue $ 2,874,942 $ 3 ,304,662 5429,720 I I I 1 1 I 1 Schedule 5 Page 29 I I W•D COUNTY , COLORADO • PUBLIC WELFARE FUND Statement of Expenditures and Encumbrances--Actual and Estimated ', For the Year Ended December 31, 1967 Budget Reserve for ,r' for encumbrances 1967 1-1-67 Total ADMINISTRATION r: Salaries $ 465 ,047 $ 465,047 Travel 22,000 22,000 II Employee benefit plans 3' O.A.S.D.I. 20,000 20,000 Workmen's compensation 1,000 1,000 Blue Cross 5,000 5 ,000 ,': Group insurance 700 700 Medical examinations 4,000 4,000 Postage 6,000 6,000 a Telephone 7,200 7,200 Printing 5 ,700 5,700 Office supplies 3,000 3,000 Er Equipment 5,000 S 730 5,730 Legal services 8,000 8,000 ,^ Service machines 2,500 2,500 Credit bureau 500 500 Subscriptions and books 250 250 ' Commodity expense 1,000 1,000 Tuition fees and dues 700 700 Uncollectible delinquent taxes 8,347 8,347 I. Miscellaneous 1 ,000 1,000 Total administration 566,944 730 S67 ,674 GENERAL ASSISTANCE I Cash 2,000 2,000 Assistance 38,903 38,903 Colorado General 10,000 10,000 Doctors 61,000 61,000 Dentists 11,300 11,300 Optometrists 8,500 8,500 Drugs 39 ,500 39,500 Nursing Home care 1,500 1;500 11, Ambulance 3,500 3,500 Burials 4,000 4,000 County hospital 100,000 100,000 I. Commodity expense 5 ,000 5 ,000 Birth control 1,500 1 ,500 ' Miscellaneous medic,' services 1 ,000 1.,000 — Total general assiste ice 287,703 - 287,703 Schedule 6-1 It: I O I IReserve for Unexpended encumbrances Unencumbered IExpenditures balance 12-31-67 balance _ 5368,721 S 96,326 I17, 210 4,790 15,777 4,223 I 782 218 4,570 430 703 ( 3) I 2,329 1 ,671 5, 068 932 7,336 ( 136) ' 5,652 48 2,704 296 5,062 668 I 7,429 571 1,820 680 286 214 I 241 9 929 71 150 550 II 241 8, 106 664 336 447,674 120,000 - $ 120, 000 I 34 1 ,966 I 15,293 23,610 10,615 ( 615) 61,045 ( 45) I 11,300 7,549 951 22,710 16,790 1 269 1,231 2, 176 1,324 1,974 2,026 I83,242 16,758 344 4,656 54 1,446 667 333 217,272 70,431 - 70,431 I ' Page 30 I WID COUNTY , COLORADO. PUBLIC WELFARE FUND Statement of Expenditures and Encumbrances--Actual and Estimated '- For the Year Ended December 31 , 1967 Budget Reserve for , _ for encumbrances 1967 1-1-67 Total AID TO DEPENDENT CHILDREN ':s Assistance 51 , 100,000 $ 1, 100,000 Medical 120,000 120000 , Total aid to dependent children 1 , 220,000 1 , 220,000 AID TO DEPENDENT CHILDREN-- UNEMPLOYED II- Assistance 500,000 500,000 Medical 100,000 ___ 100,000 Total aid to dependent children-- unemployed 600,000 - 600,000 AID TO THE BLIND I Assistance 11,000 ' 11,000 Medical and nursing home care 15,000 15,000 11 Burials 200 200 Total aid to the blind 26, 200 - 26,200 AID TO NEEDY DISABLED I Assistance 255,000 255,000 Medical and nursing home care 80,000 80,000 II Burials 1 ,000 1 ,000 al — Total aid to needy disabled 336,000 - 336,000 CHILD CARE ll` Reimbursable 230,000 230,000 Nonreimbursable 10,000 10,000 I- . Total child care 240,000 240,000 TUBERCULOSIS ASSISTANCEIlfr Hospitalization 12,000 12,000 ' Transportation and burial 400 400 Total tuberculosis assistance 12,400 12,400 I MEDICAL INDIGENT Hospitalization 45,000 45,000 '`'— Total $ 3,334,247 $ 730 53,334,997 • Schedule 6-2 ,' 1; • • 1 1 Reserve for Unexpended encumbrances Unencumbered IExpenditures balance 12-31-67 , balance $ 1 ,092,427 $ 7,573 I 113,688 6,312 - 1,206,115 13,885 $ 13,885 I 147,437 352,563 I12,010 87,990 159,447 440, 553 - 440,553 II 11,226 ( 226) 1 9,043 5,957 200 20,269 5,931 - 5,931 II 253,047 1,953 I109,771 ( 29,771) 200 800 363,018 ( 27,018) - ( 27,018) 259,082 ( 29,082) II 16,337 ( 6,337) 275,419 ( 35,419) - ( 35,419) ll 28,086 ( 16,086) 1 400 28,086 ( 15, - 686) ( 15, 686) II20,303 24, 697 24,697 1 $ 2,737,603 $ 597,374 - $ 597,374 I ' Page 31 WELD COUNTY , COLORAtO PUBLIC WORKS FUND Statement of Changes in Fund Balances For the Year Ended December 31, 1967 Hospital Hospital County Building Addition Buildings Total IFUND BALANCE--January 1 , 1967 $ 91,576 $ 14,225 $ 41 ,726 $ 147 ,527 IADD Revenue--Schedule 7 - 46,638 93 275 139,913 Total funds available 91,576 60,863 135,001 287,440 DEDUCT Expenditures--Schedule 7 50,280 18,557 68,837 Transfer to Trust and Agency Fund (NOTE) 91 ,576 91 ,576 IFUND BALANCE--December 31, 1967 - 510,583 $ 116 444 $ 127,027 I I I I 1 ' NOTE--The Hospital Building Fund is transferred to Trust and Agency Funds as this fund is administered by the Weld County General Hospital Board. Exhibit F Page 32 WELD COUNTY , COLOR$O PUBLIC WORKS FUND--HOSPITAL ADDITION Statement of Revenue and Expenditures--Actual and Estimated For the year Ended December 31 , 1967 Budget over (under) Actual Budget actual I REVENUE General property taxes $ 43,804 $ 43,715 ($ 89) I Interest and penalties on taxes 120 2 ( 120) Specific ownership tax 714 2,746 32 Total revenue 46,638 46,461 ( 177) IEXPENDITURES Construction--buildings 50,270 49,161 ( 1 ,109) Uncollectible property taxes 10 _ 783 773 Total expenditures 50,280 49 944 ( 336) IEXCESS EXPENDITURES OVER REVENUE ($ 3 ,642) ($ 3 ,483) $ 159 I I Schedule 7-1 Page 33 I • WELD COUNTY , COLORA O I PUBLIC WORKS FUND--COUNTY BUILDINGS Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1967 IBudget over (under) Actual Budaet actual I REVENUE General property taxes $ 87 ,605 S 87,429 (S 176) I Interest and penalties on taxes 240 1,000 760 5 Specific ownership tax ,430 7 ,000 1 ,570 Total revenue 93,275 95,429 2,154 IEXPENDITURES Voting machine building 9,773 50,000 40,227 I Probate courtroom improvements 3,541 5,000 1,459 Nursing Home repairs 64 10,000 9,936 Court House alterations 181 ( 181) I Library building repairs 3,449 15 ,500 12,051 Service building repairs 1,046 20,000 18,954 4-H building repairs 482 ( 482) I Uncollected property taxes 21 929 908 Total expenditures 18 ,557 101 ,429 82,872 IEXCESS REVENUE OVER EXPENDITURES $ 74 718 ($ 6,000) 080,718) I I I I I I I Schedule 7-2 Page 34 IWELD COUNTY , COLORAAO I VOTING MACHINE BOND REDEMPTION AND INTEREST FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1967 IBudget over (under) I Actual Budget actual REVENUE General property taxes $ 26,309 $ 26,229 ($ 80) I Interest and penalties on taxes 72 ( 72) 1 ,6 Specific ownership tax 30 1,000 ( 6303 Total revenue 28,011 27 ,229 ( 782) IEXPENDITURES Bonds redeemed 22 ,000 22,000 I Interest on bonds 3,273 3 ,273 Uncollectible property taxes 8 729 721 Total expenditures 25 ,281 26 ,002 721 IEXCESS REVENUE OVER EXPENDITURES $ 2 ,730 $ 1 ,227 ($ 1 ,503) I I Statement of Changes in Fund Balance For the Year Ended December 31, 1967 - 1 FUND BALANCE--January 1, 1967 $ 8,658 $ 6,412 ($ 2,246) I ADD Revenue (as above) 28,011 21 `229 ( 782) Total funds available 36,669 33 ,641 ( 3 ,028) I DEDUCT Expenditures (as above) 25 ,281 26,002 721 I FUND BALANCE--December 31, 1967 $ 11 ,388 S 7 ,639 ($ 3,749) I I I 1 Exhibit G IPage 35 WELD COUNTY , COLORRO OFFICIALS' AND EMPLOYEES' RETIREMENT FUND Statement of Changes in Fund Balance For the Year Ended December 31 , 1967 FUND BALANCE--January 1 , 1967 - IADD Transfer from Contingent Fund (NOTE) $ 50,000 IFUND BALANCE--December 31 , 1967 $ 50,000 1 i e i NOTE--The transfer of funds from the Contingent Fund was authorized on November 1, ' 1967 although the transfer on the Treasurer's records was not actually made until January 4, 1968 . Exhibit H Page 36 AP WELD COUNTY , COLORADO ' CONTINGENT FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1967 1 Budget over (under) Actual Budget actual REVENUE General property taxes $ 525,535 $ 524,574 (S 961) Interest and penalties on taxes 1 ,441 ( 1,441) Specific ownership tax 32 ,581 35,000 2,419 ' Total revenue 559,557 559 ,574 17 EXPENDITURES ' Uncollectible property taxes 169 5,574 5,405 Unforeseen contingencies 310 ,000 310,000 Total expenditures 169 315 ,574 315,405 IEXCESS REVENUE OVER EXPENDITURES $ 559 ,388 $ 244,000 ($ 315,388) 1 ' Statement of Changes in Fund Balance For the Year Ended December 31 , 1967 IFUND BALANCE--January 1, 1967 $ 338,480 5335,299 (S 3, 181) ' ADD Revenue (as above) 559 ,557 559,574 17 Total funds available 898,037 894,873 ( 3,164) DEDUCT ' Expenditures (as above) 169 315,574 515,000 315,405 Transfer to General Fund 515,000 Transfer to Retirement Fund 501000 50,000 ' Total deductions 565, 169 880,574 315,405 FUND BALANCE--December 31, 1967 $ 332,868 S 14,299 ($ 318,569) 1 Exhibit I ' Page 37 • WELD COUNTY , COLORA• TRUST AND AGENCY FUNDS IStatement of Receipts, Disbursements and Fund Balances For the Year Ended December 31 , 1967 IFund Fund balances Add Deduct balances 1-1-67 _ receipts disbursements 12-31-67 I Hospital Building Fund $ 91 ,576 S 127,494 $ 120,148 $ 98,922 ICounty general hospital 169 ,134 3 ,798,005 3,571,369 395,770 Library 5,692 88,524 88 ,875 5,341 Library--special 52,674 49,136 71,092 30,718 Library--N.C.P.C . 6 ,910 191 ,988 173,433 25,465 IOld age pension 20,918 2,031 ,004 2,031,025 20,897 Old age pensioners--personal 6,439 16,771 17 ,355 5 ,855 Airport 477 99 576 I Deed costs 384 3 ,461 3,721 124 Unclaimed funds 46 115 2 159 I Motor vehicle (1966) 1 ,695 1,695 Motor vehicle (1967) 549,094 547 ,389 1,705 Operator and chauffeur 24,505 26,547 24,397 26,655 I Operator and chauffeur--state 1,271 20,441 21 ,112 600 Certificate of title 883 14,301 14,344 840 City specials 3 ,277 58,254 56,380 5,151 I State funds 1.60 175 304 31 Predatory animals ( 2) 1 ,451 1 ,427 22 Beer and liquor licenses 2 ,082 5 ,425 4,298 3,209 I Specific ownership tax 779,880 779 ,850 30 1966 taxes collected in 1965 85 ,242 85,242 1967 taxes collected in 1967 58,103 58,103 I 1968 taxes collected in 1967 218 218 Advertising 3 ,407 3 ,407 Interest on delinquent taxes 35 ,451 35,451 I Delinquent taxes 45,021 45,021 Rebates 6,591 6,591 Redemptions--individuals 67 87 ,932 87,932 67 IRedemptions--pending 9,748 106 ,981 93,564 23,165 County public schools 1,787,295 1,787,295 Special school control 301 ,502 11, 195,884 11,133 ,524 363,862 I School Bond and Interest Fund 1,073 ,972 2,667 ,364 3,460,459 280,877 Town control account 33,151 1,275,355 1,290,247 18,259 ' Irrigation districts 6,458 434,397 432,106 8,749 I Fire protection districts 4,650 118,952 119,478 4,124 Sanitation districts 10 ,948 57 ,310 56,490 11,768 Extension service 35,149 19 ,526 15,623 I Mental health center 92,654 87,761 4,893 County Health Department 36,796 269 ,093 264,323 41,566 E.O.A. Title V 8 ,767 58,084 57,928 8,923 IAims College — 65 ,000 40,000 25 ,000 Total $ 1 ,959 ,422 $ 26,162,406 $ 26,634,561 $ 1 ,487,267 IExhibit i Page 38 I • WELD COUNTY , COLORA& I Statement of General Bonded Debt December 31 , 1967 I AMOUNT AVAILABLE AND TO BE PROVIDED FOR THE PAYMENT OF GENERAL OBLIGATION BONDS: I Bond principal Amount available in Voting Machine Bond Redemption and Interest Fund $ 11,388 ITo be provided in future years 98,612 Total available and to be provided $ 110 ,000 _I I GENERAL OBLIGATION BONDS PAYABLE IN FUTURE YEARS: General obligation voting machine bonds S 110,000 I NOTE 1--Original issue consisted of 221 bonds of $ 1 ,000 each and one bond for $ 130 Iwith maturity of outstanding bonds and interest remaining as follows: Year Principal Interest Total 1968 S 22,000 $ 2,673 $ 24,673 I1969 22,000 2,079 24,079 1970 22,000 1 ,485 23 ,485 1971 22,000 891 22,891 1972 22,000 297 22,297 Total $ 110 ,000 $ 7 425 $ 117,425 ' NOTE 2--Bonds maturing on or after June 1 , 1968 are subject to redemption prior to maturity at a premium of 1.5% of the principal amount redeemed. I I ' Exhibit K I Page 39 • WELD COUNTY , COLORAt ' Statement of General Fixed Assets December 31 , 1967 ' Balance Balance 1-1-67 Additions Deductions 12-31-67 GENERAL FIXED ASSETS Land $ 403 ,430 $ 403 ,430 Buildings 2 ,396,110 $ 13 ,437 2,409,547 Furniture, machinery and ' equipment--Schedule 8 3 ,977, 228 484,292 S 256 ,303 4,205 ,217 • Total $ 6 ,776,768 $ 497 ,729 S 256,303 $ 7 ,018 ,194 1 I INVESTMENTS IN GENERAL FIXED ASSETS From general bonds S 221,130 From current revenues 6,776,503 From gifts 7,812 From grants 12,749 ' Total $ 7 018, 194 1 I Exhibit L Page 40 I 0 WELD COUNTY , COLORAA I GENERAL FIXED ASSET FUND Summary of Furniture, Machinery and Equipment by Departments December 31 , 1967 IBalance Balance 12-31-67 Additions Deletions 12-31-67 ICounty Commissioners $ 45 ,717 $ 24,701 $ 19,831 $ 50,587 County Clerk and Recorder I Voting machines 249 ,274 249 ,274 Other 140,069 6,088 146, 157 • Treasurer 32,852 32,852 I Assessor 53,626 2,212 10 55 ,828 Superintendent of Schools 4,894 4,894 Grounds and buildings 16 ,230 1,785 18,015 I • Inventory Clerk 1 ,092 1,092 District Court 85,036 2,530 641 86,925 Probation Department 9,842 1 ,652 198 11,296 I County Court 16,465 1,836 482 17,819 District Attorney 732 164 896 Sheriff 51,674 13,552 10,447 54,779 I Coroner 2,884 1 ,023 3,907 Extension service 39,872 7,033 2,504 44,401 Mimeograph 4,273 350 123 4,500 I Civil Defense 12,852 6,591 19,443 Veterans' affairs 776 136 77 835 Planning Commission 1 ,898 1 ,496 3,394 I Nursing Home 75 ,322 2,673 402 77,593 Mental health 1,385 4,727 6, 112 County Library 48,058 2,765 504 50,319 I Health Department 51,786 1 ,656 77 53,365 Public Welfare Department 47 , 104 4,704 1 ,461 50 ,347 Sub-total 993 ,713 87,674 36,757 1,044,630 I Road District #1 1 ,081,953 181 ,024 81 ,723 1 ,181,254 Road District #2 887, 156 86,762 66,470 907,448 Road District #3 831 ,907 126,079 68,804 889, 182 I Road District #2 and #3 combined 119,439 119,439 County Shop 63 ,060 2 ,753 2,549 63,264 ITotal--toExhibitL $ 3 ,977,228 $ 484,292 $ 256,303 $ 4,205 ,217 I I ISchedule 8 Page 41 IIVELD COUNTY , COLORAP I - Statement of Taxes Levied and Collected For the Year Ended December 31 , 1967 I Levy - Amount mills Levied Collected ITOTAL COUNTY VALUATION--$ 174,858, 110 COUNTY FUNDS I General Fund 5 .00 $ 874,291 $ 869,999 Road and Bridge Fund 2.50 437 ,145 434,999 Public Welfare Fund 4.60 804,347 800,403 I Public Works Fund Hospital additions .25 43,715 43,510 County buildings .50 87,429 87,017 I Bond Redemption and Interest Fund IS 26,229 25,133 Contingent Fund 3.00 524 ,574 523 ,018 Total county funds 16.00 2,797 ,730 2,784,079 ISPECIAL FUNDS Irrigation districts revenue 296,546 295,094 IDrainage districts revenue 3 ,093 3,093 Predatory animal tax 1 ,571 1,439 N.C.W. Conservancy district taxes 132,757 133,430 IFire district taxes 118,970 117,895 Sanitation district taxes 54,291 53,792 Total special funds 607,228 604,743 I CITY AND TOWN FUNDS 1,201 ,173 1,193,742 I SCHOOLS School District Funds 6,761,769 6,722,876 ICounty Public School Funds 1�78S,301 1 ,776,620 Total $ 13, 153 ,201 $ 13 ,082,060 I IPercentage of collections--99.46% I NOTE--The amounts shown as levied are per assessor's 1966 abstract of I assessment. These amounts do not reflect any additions or abatements made to the 1966 tax roll subsequent to certification to the Colorado State Tax Commission. ISchedule 9 Page 42 • • WELD COUNTY , COLORA'BO Notes to Financial Statements NOTE 1--Contingent liabilities On January 12, 1968 the Board of County Commissioners, et.al. , were named as defendants in a $ 1 ,250,000 damage suit filed in the U.S. District Court, Denver, Colorado. That suit was decided in favor of the defendants, although further litigation is reported to be pending. The County Attorney • has advised that he considers the case to be entirely without merit. I 1 1 -- c 1 1 Page 43 ' r ItSLD COUNTY , COLORAI'JS EXTENSION SERVICE--SPECIAL ACCOUNT IStatement of Cash Receipts , Disbursements and Fund Balance For the Year Ended December 31, 1967 IBalance Balance Jan. 1 , Dec. 31, _ _ 1967 Receipts Disbursements 1967 • Weed control $ 8,996 S 7 ,471 $ 4,608 $ 11,859 Rodent control 2 ,666 428 319 2,775 - -• ISeed show--State Fair 1 ,755 3,308 3,073 1,990 Dairy herd improvement (NOTE 1) _ General 36 920 956 ISocial Security 304 1 ,148 1,452 Meters ( 208) 313 105 Miscellaneous 218 858 1 ,512 ( 436) _ 4-H 476 61888 7 ,998 ( 634 Total $ 14,243 $ 21 ,334 $ 20,023 $ 15,554 • I I NOTE 1--On April 7 , 1967 the dairy herd improvement monies were transferred to the newly formed Weld-Adams Dairy Herd Improvement Association. I e o WELD COUNTY , COLORADO ' ACCOUNTANTS' REPORT CLERK AND RECORDER December 31, 1967 1 1 i I 1 ANDERSON, HUNTER, THOMTE 8 KURTZ CtRTt►it0 Ria.C ACCOV NTANTS • 1 I To the Honorable Board of County Commissioners of ' Weld County, Colorado We have examined the statements of cash receipts, disbursements ' and fund balances for the year ended December 31 , 1967, of the following I departments: ' County Treasurer Clerk and Recorder Clerk of District Court District Court--Probation Department Clerk of County Court ' Sheriff Health Department County Library--General ' County Library--Special Planning Commission Extension Service Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting ' records and such other auditing procedures as we considered necessary in the circumstances. ' In our opinion, the statements of cash receipts, disbursements and fund balances present fairly the cash transactions of the various departments listed above for the year ended December 31, 1967, and the cash balances at that date. ANDERSON, HUNTER, THOMTE & KURTZ May 31, 1968 Greeley, Colorado 1 I • - • WELD COUNTY , COLORADO 1 CLERK AND RECORDER FEE FUND Statement of Cash Receipts , Disbursements and Fund Balance For the Year Ended December 31, 1967 IFees for For county others Total I RECEIPTS - Recording $ 48 ,455 $ 48,455 Certified and photostat copies 1,254 1,254 I Microfilming services 3,760 3,760 Marriage licenses 2,430 2,430 Certifications and searching 2,354 2,354 • I Clerk hire 23 ,446 23,446 Motor vehicle chattels 14,992 14,992 Special permits 2,823 S 2,823 5,646 I Motor vehicle titles 27,967 13,983 41,950 Duplicate titles and 1.D. numbers 1 ,416 318 1,734 Specific ownership tax 17,834 779,880 797,714 I Aircraft 99 99 Motor vehicle licenses 546,272 546,272 Operator and chauffeur licenses 26,547 20,442 46 ,989 ' Total receipts 173,278 1 ,363,817 1 ,537,095 DISBURSEMENTS IRemitted to County Treasurer for: Fees 1.46,327 146,327 Motor vehicle licenses and permits 549,054 549,054 ISpecific ownership tax 779,850 779,850 Titles and I.D. numbers 14,344 14,344 Aircraft 99 99 IOperator and chauffeur licenses 26,550 20,466 47,016 Total disbursements 172 ,877 1 ,363,813 1 ,536,690 INET INCREASE DURING YEAR 401 4 405 FUND BALANCE IBeginning of year 3,321 986 4,307 ' End of year $ 3,722 $ 990 $ 4,712 REPRESENTED BY ICash on hand--regular account $ 1,691 Cash on hand--operator and chauffeur account 171 I Cash on hand--change funds 350 2 Cash on hand--Revenue Stamp Fund ,500 ' Total $ 4,712 I I • . - . . • WELD COUNTY , COLORADO I COUNTY LIBRARY--GENERAL Statement of Cash Receipts, Disbursements and Fund Balance--Actual and Estimated For the Year Ended December 31, 1967 Budget Budget for over (under) I1967 Actual actual RECEIPTS--Budgeted in County General Fund $ 88,524 $ 88,524 - IDISBURSEMENTS Operating expenses I Salaries 53 ,052 53,466 ($414) Books and periodicals 18,880 18,494 386 Bookmobiles and auto expense 1 ,300 1 ,173 127 I Supplies 1 ,800 1 ,683 117 Audio-visual 300 322 ( 22) Social Security 2,312 2,259 53 , I Blue Cross 1 ,570 1 ,478 92 Insurance--other 800 1 ,407 ( 607) Maintenance and janitorial supplies 800 944 ( 144) I Telephone and utilities 3, 100 2,971 129 Mileage and travel 800 741 59 Equipment rental 230 57 173 • I Dues 80 91 ( 11) Miscellaneous 100 11 89 Northern Colorado Processing Center 3 ,200 3,200I _ Total operating expenses 88,324 88,297 27 Capital outlay 200 204 ( Total disbursements 88,524 88,501 23 INET INCREASE DURING YEAR - 23 ( 23) I FUND BALANCE Beginning of year - _2, ( _J) IEnd of year - $ 25 ($ 25) IREPRESENTED BY Cash on hand--petty cash fund S 25 IOn deposit--Weld County Treasurer - Total $ 25 I I •WELD COUNTY , COLORADO COUNTY LIBRARY--SPECIAL FUND ' Statement of Cash Receipts , Disbursements and Fund Balance For the Year Ended December 31 , 1967 IBalance Receipts Disbursements Balance 1-1-67 1967 1967 12-31-67 Grants-In-Aid (NOTE 1) ' State $ 3,513 $ 6,011 $ 7,822 $ 1 ,702 Federal--Regional Materials Center 16,495 16,495 High Plains Public Library System 21,746 29,060 36, 146 14,660 Central purchasing and processing 957 12,886 10,342 3,501 ' Permanent fund (NOTE 2) 2,833 761 557 3,037 Office and equipment rental 2,876 162 50 2,988 Platteville Public Library 30 256 258 28 Gifts 166 166 I Totals $ 48,616 $ 49 , 136 $ 71 ,670 526,082 I I FUND BALANCE REPRESENTED BY Cash on hand--High Plains System $ 25 Cash on deposit--Weld County Treasurer 26,057 ITotal $ 26,082 I I I I NOTE1-Grants-in-aid are distributed on a June 30 fiscal year basis. At December 31, 1967, a total of $ 31,838.25, representing one-half of the state and High Plains System grants for the fiscal year June 30 , 1968, had not yet been I received. As of July 1, 1967 , Regional Materials Center and High Plains Public Library System grants were combined. I NOTE 2--As of December 31 , 1967, $ 672 remains due the Public Works Fund-- County Buildings, from federal grant appropriations regarding the addition to the library. I • . . • WELD COUNTY , COLORADO HEALTH DEPARTMENT IStatement of Cash Receipts, Disbursements and Fund Balance--Actt;al and Estimated For the Year Ended December 314_1967 IBudget Budget for over (under) 1967 Actual actual IRECEIPTS Budgeted in County General Fund $ 182,500 $ 182,500 State Health Department 22 ,007 23,548 ($ 1 ,541) I Vital statistics 4,200 4,382 ( 182) Sale of permits 3,000 4,800 ( 1 ,800) ' Migrant Labor Program 21,068 23 ,213 ( 2 ,145) Home health care service 9,666 23,878 ( 14,212) Air Sampling Program 28b ( 288) I Water pollution laboratory 2,000 ( 2,000) Tuberculosis project 3,597 ( 3,597) Miscellaneous 887 ( 887 ITotal receipts 242,441 269,093 ( 26,652) DISBURSEMENTS I Salaries 189,780 151 ,475 ( 38,305) Travel 21,007 14,253 ( 6,754) Tuberculosis DC-rays 1 ,000 1 ,985 985 I Utilities and elevator maintenance 5 ,000 4,644 ( 356) Vet travel and meat inspection 8,000 8,799 799 Payroll taxes, PERA and insurance 15,420 17,370 1,950 I Telephone and telegraph 2,400 2,274 ( 126) Office supplies and postage 3,000 2,519 ( 481) Equipment purchases 500 366 ( 134) I Laboratory supplies and expense 1,200 1,135 ( 6S) Rent (Ft. Lupton) 900 750 ( 150) M.C.H. professional services 1,500 1,646 146 I Public health meetings 600 35 ( 565) Medical and clinical supplies 2,000 1,960 ( 40) Migrant Labor Program 23,852 23,852 I Air Sampling Program 282 282 Home health care service 23,588 23 ,588 Water pollution laboratory 1,542 1 ,542 I Tuberculosis project S ,543 5 ,643 Insurance 1,579 1 ,579 Miscellaneous 5,368 2,910 ( 2,458) ITotal disbursements 257 ,675 268,507 10,832 NET INCREASE (DECREASE) DURING YEAR ( 15 ,234) 586 ( 15,820) 1 FUND BALANCE Beginning of year 15,234 22,736 ( 7,502) IEnd of year - $ 23,322 ($23,322) *WELD COUNT? , COLOR*O PLANNING COMMISSION FEE FUND I Statement of Cash Receipts, Disbursements and Fund Balance For the Year Ended December 31, 1967 Fees for For county others Total RECEIPTS Building permits S 9,653 S 9,653 Sale of zoning regulations 97 g7 Mobile home permits 25 25 Change on zone fee 525 525 Special review 453 453 Health permits $ 1 ,875 1,875 Total receipts 10,753 1 ,875 12,628 DISBURSEMENTS IRemitted to County Treasurer 10,567 10,567 Remitted to County Health Department 1 ,800 1,800 Total disbursements 10,567 11 800 12,367 INET INCREASE DURING YEAR 186 75 261 IFUND BALANCE Beginning of year 99 - 99 IEnd of year S 285 S 75 $ 360 IREPRESENTED BY Cash on hand $ 285 S 75 $ 360 I i I I • r WELD COUNTY , COLORADO SHERIFF'S FEE FUND IStatement of Cash Receipts, Disbursements and Fund Balance For the Year Ended December 31, 1967 • IFees Other Total RECEIPTS I Civil collections Service and mileage S 9,797 S 9,797 Expenses $ 727 727 I Attachments, executions, etc. 238 238 Criminal collections Service and mileage 1 ,782 1,782 I Criminal expense 1,681 1,681 Investigation expense 829 829 Total receipts 11,579 3,475 15,054 IDISBURSEMENTS County Treasurer 11,471 11,471 I Civil expense 553 553 Criminal expense 1,681 1,681 Investigation expense 829 829 I Attachments, executions, etc. 238 238 11 ,471 3 Total disbursements ,301 14,772 INET INCREASE DURING YEAR 108 174 282 FUND BALANCE IBeginning of year - 1,000 End of year $ 108 S 174 $ 1,282 I I REPRESENTED BY Cash on hand $ 287 Demand deposit--Greeley National Bank 713 ' Due County Treasurer 282 Total (NOTE) $ 1�2.82 I ` I I INOTE--The fund balance is a S 1,000 .00 Revolving Fund and does ' not represent any receipts of the current period. I • o WELD COUNTY , COLORADO I COUNTY TREASURER Statement of Cash Receipts , Disbursements and Fund Balance For the Year Ended December 31 , 1967 ' RECEIPTS General property taxes I Current year levy $ 13,082,989 Prior year levy 40,469 City specials 58, 117 I Interest and penalties 31 ,780 State allocations 8,275,422 Specific ownership 779,850 ' Redemptions 106,981 Miscellaneous 7,796,351 Cash clearing 36,475 Total receipts $ 30,208,434 DISBURSEMENTS 1 Warrants paid 30,374,381 Redemptions 87,932 Cash clearing 36 ,475 ITotal disbursements 30 498,788 NET DECREASE DURING YEAR ( 290,354) I FUND BALANCE ' Beginning of year 3 398 877 End of year S 3 ,108,523 1 REPRESENTED BY I Cash on hand S 45,728 Demand deposit--First National Bank 475,993 Demand deposit--Greeley National Bank 379,945 I Demand deposit--Greeley National Bank 124 Savings account--Northern Colorado Savings and Loan 15,000 Savings account--Empire Savings 15,000 I Savings account--Mountain Savings and Loan 15,000 Certificates of deposit (various banks) 2, 161 ,733 Total S 3 ,108,523 office of "ley, Colorado rt BOARD OF COUNTY COMMI�lONERRS VELD County ti , 19 1 _f.; - ..�I-/�"_e V '�-C.-: .10 • / . BOARD OF COUNTY COMyISSIONERs VELD COUNTY, COLORADO CLERK ill JOHN P. PROCTOR, C.P.A. 0�' `•+ ® State Auditor _y�� 1.1 t6 a ,:Y OFFICE OF STATE AUDITOR Ito STATE CAPITOL DENVER. COLORADO !0209 August 9, 1968 Board of County Commissioners RE - 576 Weld County Greeley, Colorado 80631 Gentlemen: We have reviewed the audit report of Weld County for the year ended December 31, 1967 as prepared by Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants. In reviewing this report we have noted the following items which we feel are deserving of comment. The auditors indicate that this report does not cover the opera- tions of the Weld County General Hospital since the hospital is covered by a separate audit report. They also point out that a separate report was made of the County Officers Fee Funds, "as well as other departmental items". We also note in reviewing the Trust and Agencies Funds schedule that the following activities are listed which appear to be in whole or in part county operations. These are: the Library Fund, Library - Special Fund, Library - N.C.P.C. Fund, the Mental Health Center and the County Health De- partment. The Local Government Audit Law requires that annual audits be made of "all funds and activities" of the county. We therefore would appreciate it if at your convenience you would advise us as to which of the Trust and Agencies Funds indicated above are a part of county operations and if they are audited sep- arately. We would appreciate also receiving copies of all such separate audit reports including specifically the reports on the Weld County General Hospital and of the County Fee Funds so that our records on Weld County will be complete. Your cooperation in this area will be very much appreciated. Very truly yours, WELD CO. • CO Si0NE1R OnE6LEYLcv,COW. RECEIVED AUG 1? JAMES M. TINSLEY, CPA �y �p a 68'4 Deputy State Auditor jitillAIVC/CC Andes IsbE ITli ei'Zgat Kurtz ' c-,40.272 Py3 /A� DIRECTING CLERK OF THE BOARD TO MAIL REPORT OF EXAMINATION TO AUDITOR OF STATE DECEMBER 31, 1966: BE IT RESOLVED, that the Board of County Commissioners of Weld County, Colorado, in compliance with Chapter 110, Article 1, Section 6 of the Colorado Revised Statutes, 1963, authorize and direct the Clerk of the Board to mail a copy of the report of examination for the year ending December 31, 1966, as compiled by Robert R. Anderson and Company, Certified Public Accountants, to the Auditor of State. The above and foregoing resolution was, on motion duly made and seconded, adopted by the following votes AYE ,/1// R7O L/a n �e(ei1gJ ARD OF COUNTY ISSIONERS WELD COUNTY, COLORADO DATED: AUGUST 9, 1967 10 fl e�• • JOHN P. PROCTOR, C.P.A. ��yp'N�.� �© State Auditor `y S{I' Vey �.�.� Ate, ^^��Jl OFFICE OF STATE AUDITOR 11Y STATC CAPITOL OENVCR, COLOR/4Oo 80203 October 11, 1967 RE - 576 Board of County Commissioners Weld County, Colorado Courthouse Greeley, Colorado 80631 Gentlemen: We wish to acknowledge receipt of the audit report of Weld County, Colorado for the period ended December 31, 1966 as prepared by Robert R. Anderson and Company, Certified Public Accountants. We regret any inconvenience caused you by our delay in acknow- ledging this report. Our original program under the 1965 Public Audit Law was to review the reports prior to ac'mowledpment of receipt. The local governmental units response to the requirements of the law has made it impossible to maintain this schedule. Should our subsequent review of the report require further information or clarification we will advise you. Thank you very much for your excellent cooperation. V y rely yours, Q�iYGrC� gar' P. PROCTOR, CPA to Auditor JPP/jw cc - Robert R. Anderson and Company WELD CO. COMMISSIONERS °RECTLl:Y.CO O. RECEIVED 0CT 13 1967 • 6?gt91191 41}1,414141 i r JOHN P. PROCTOR, C.P,A,� f O + State Auditor 4 ,, • \ti%yoRc j4:1): !:7 OFFICE OF STATE AUDITOR it' 4TATE CARTOL DCN V EAR COLORADO 4020] December 11, 1967 RE - 576 Board of County Commissioners County Courthouse - Weld County Greeley, Colorado 80631 Gentlemen: We have reviewed the audit report of Weld County for the year ended December 31, 1966 as prepared by Robert R. Anderson and Company, Certified Public Accountants. In our review of this report we noted certain funds and transactions affecting the Weld County geLla..11 Hospital and also the County Library. It appears that this report does not cover the operations of either of these activities. Since the Local Government Audit Law requires that all funds and activities of the Local Government Unit be audited we would appreciate it if, at your convenience, you could advise us as to how the operations of these two units are handled and if they have been audited. If these activities have been audited we would appreciate receiving copies of the reports so that our records would show there has been full compliance with this aspect of the Local Government Audit Law. Very truly Yours, AFL talei JOHN P. PROCTOR, CPA State Auditor JpP/JVC/3w cc - Robert R. Anderson and Company nF,G1 r p.N: 8i7. 1^f�0O.' ?a �bt4tQ►f i fib: a-aea- /c76i ANDERSON, HUNTER,TMOMTE a Kunz COSTIFICD PU9uC ACCOUNTANTS Rosen M.AMDOISQM.C.P A. CHARLES D'C"QM'C'C''CHARLES A A. • Greeley, Colorado WI(u•D W"VMICM.H• August 4, 1969 OAWIM I,sCfWAM11,.C.P,A, To the Honorable Board of County Commissioners of Weld County, Colorado Gentlemen: In the course of our 1968 audit of Weld County, several matters came to our attention which we consider worthy of comment and some situations which require correction by you or by departmental heads. We feel that the following comments and recommendation, if adopted, will greatly improve the accountability of County funds and property as well as enhance departmental efficiency. GENERAL COMMENTS The conversion from the cash basis of accounting to the accrual basis of accounting as required by the Colorado Local Government Audit Law was completed as of January 1 , 1966. Since that date very little has been done to maintain a proper set of records on the accrual method of accounting. An encumbrance system is in effect for the General Fund and Road and Bridge Fund. Other liabilities are recorded at year end only by holding the expenditures cards open and posting the expenses to them when paid. Many violations of the purchase order system (encumbrances) were noted, particularly in the Road and Bridge Fund. We strongly recommend that all purchase order requirements be enforced to permit the proper record- ing of indebtedness as it is incurred. A considerable amount of audit time and cost could be saved if additional audit procedures had not been necessary. A general ledger for each fund is not being maintained by the County. This complete self-balancing group of accounts should be established and maintained for each fund. This group of accounts should include all general ledger accounts and subsidiary records necessary to set forth the financial position and the results of financial operations of each fund. Without a monthly or quarterly financial statement showing all assets and liabilities as well as revenue and expenditures, the Board cannot properly evaluate the financial affairs of each fund. To illustrate, a serious problem could arise if revenues of a particular fund were sharply reduced without a corresponding -2- reduction of expenditures. The fact that funds have been appropriated does not automatically entitle any official or department head to expend funds which are not available. Maintenance of proper accounting records and procedures cannot be fully accomplished without guidance of someone with adequate govern- mental accounting knowledge and experience. We believe that there is no County employee who is qualified for such a position. We urge the Board to consider hiring such a qualified person. ROAD AND BRIDGE FUND The recordkeeping of the Road and Bridge Fund is complicated not only by having four separate districts or divisions but also having a con- siderable amount of consumable inventory that is not recognized in the financial statement until year end when a physical inventory is taken. The accounting records, specifically in the Road and Bridge Fund, are not set up to properly comply with the uniform classification of accounts as prescribed by the State Auditor to be effective ranuary 1, 1970. A per- petual inventory control over major road building materials will be neces- sary as well as allocations of salaries and expenses to jobs performed. It appears that it would be beneficial to the County to consolidate the opera- tions of all districts and employ an individual capable of administering a cost accounting system, taking advantage of central purchasing, and more fully utilizing inventory and equipment in all areas of the County. GENERAL FIXED ASSET FUND The responsibility of property asset accounting has been main- tained by an inventory clerk appointed by the Board. The inventory clerk is kept completely detached from the accounting department. This requires additional accounting procedures, transmittal forms, etc. , to maintain property asset records. Since December 31, 1965 when a complete inven- tory was taken, the control over the additions and deletions has been complicated due to differing opinions as to the definition of a property asset. The present inventory clerk is reluctant to disagree or confer with the department involved and subsequently leaves many decisions to the auditor to resolve. We are willing to help any County departments but feel that this is an extremely costly way for the County to operate. Because the general ledger control accounts will be kept in the office of the chief fiscal officer, the Clerk and Recorder, and many of the source documents eom which property information may be obtained are pro- cessed and filed in this office, it is recommended that responsibility for the property accounting system be integrated with that office. The property accounting office should handle the identification of equipment, detail records, physical inventory planning, entries in the books of • -3 account and preparation of reports. Centralization of responsibility should result in a more efficient and accurate system as compared with delegation of this work to the individual departments. COUNTY TREASURER AND ASSESSOR The County Treasurer and Assessor are employing data process- ing procedures in the preparation of tax rolls, control of taxes receivable and distribution of collections. These procedures are increasing operational efficiency and accuracy. The percentage of collections of the 1967 tax roll as adjusted for additions of $ 159 ,590 and abatement of $ 30,114 amounted to 99.27%, a very good collection rate. Of the 159 ,000 additional assess- ments , about $ 20,000 remained uncollected as of December 31, 1968. This resulted in all County funds receiving more tax revenue than estimated in the 1968 budget. CLERK AND RECORDER The financial transactions of the Clerk and Recorder are maintained exceptionally well with the exception of the $ .35 handling fee collected on all motor vehicle licenses processed annually by mail. This money is used to pay postage for the return mailing of license plates. The transactions regarding these fees are not being properly recorded nor remitted to the County Treasurer. The state law appears to be relatively clear when it states that "The county clerks and recorders or other agents shall deposit weekly all monies received in the administration of any motor vehicle license law with the county treasurers of their respective counties." To maintain the high standard of accountability in this office and protection of public funds, we strongly recommend a method of handling this postage fee to comply with state law. v DISTRICT COURT The registry fund of the District Court consists of approximately $ 3,500 of fines, fees, reimbursements, and unclaimed funds which should be disposed of by transfer to the General Fund of the County. We have previously requested the Clerk of the District Court to dispose of these funds as permitted by law, but those suggestions have not been followed. A separate child support account was established as of January 1, 1968 without proper accountability until August 31 , 1968 when we were requested to investigate and correct the situation. The time and cost involved could have been avoided if an adequate and workable accounting system had been established at the beginning. SUMMARY The above comments and recommendations pertain to those problems which we consider most urgently in need of attention. Other matters which • • _q_ • concerned us have been brought to the attention of the individuals responsible and adopted by them. Since Weld is such a large and wealthy county, we repeat the urgent need of a full time qualified accounting and internal auditing staff to safeguard the public's interest and assure fiscal responsibility. Very truly yours, ANDERSON , HUNTER, THOMTE & KURTZ Robert R. Anderson RRA:jw ; 1 • • 1 IWELD COUNTY , COLORADO 1 DEPARTMENTAL STATEMENTS 1 ACCOUNTANTS' REPORT December 31 , 1968 1 1 1 1 1 i i 1 1 1 I • • 1 r ANDERSON, HUNTER,THOMTE a KURTZ CCRTIIICO RUf W C ACCOUNTANTS I ITo the Honorable Board of County Commissioners of IWeld County, Colorado We have examined the statements of cash receipts, disbursements I and fund balances for the year ended December 31, 1968 of the following departments: I County Treasurer Clerk and Recorder ,/ 'P3 1 Clerk of District Court I P te District Court--Probation Department Clerk of County Court )\p „,Y J''1, Sheriff I „, J' Health Department �✓ ^U County Library--General kCounty Library--Special I Planning Commission Extension Service I Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in Ithe circumstances. In our opinion, the statements of cash receipts, disbursements and I fund balances present fairly the cash transactions of the various departments listed above for the year ended December 31, 1968, and the cash balances at that date. -y- �/ G� it 402.0-7 �uvtc�r,AslisC i! U ANDERSON, HUNTER, THOMTE & KURTZ June 27 , 1969 Greeley, Colorado I I 1 ! r 1 1 1 1 1 FINANCIAL STATEMENTS I 1 1 1 i 1 i 1 1 • • 1 1 1 WELD COUNTY , COLORADO I ACCOUNTANTS' REPORT 1 December 31 , 1968 1 I I I I 1 I I I WELD COUNTY , COLORADO TABLE OF CONTENTS Page ' Accountants'Opinion 1-2 Exhibit A Balance Sheet 3 ' Exhibit B General Fund Statement of Changes in Fund Balance 4 ' Schedule 1 General Fund Statement of Revenue--Actual and Estimated 5 ' Schedule 2 General Fund Statement of Expenditures and Encumbrances-- ' Actual and Estimated 6-10 Exhibit C Road and Bridge Fund ' Statement of Changes in Fund Balance 11 Schedule 3-1 Road and Bridge Hind Statement of Revenue--Actual and Estimated 12 Schedule 3-2 Road and Bridge Fund 1 Statement of Miscellaneous Revenue by Districts 13 Schedule 4-1 Road and Bridge Fund 1 Road District # 1 Statement of Expenditures and Encumbrances-- Actual and Estimated 14 ' Schedule 4-2 Road and Bridge Fund Road District *2 ' Statement of Expenditures and Encumbrances-- Actual and Estimated 15 Schedule 4-3 Road and Bridge Fund Road District *3 Statement of Expenditures and Encumbrances-- IActual and Estimated 16 Schedule 4-4 Road and Bridge Fund County Shop Statement of Expenditures and Encumbrances-- Actual and Estimated 17 I • . WELD COUNTY , COLORADO ' TABLE OF CONTENTS — IPage I Exhibit D Public Welfare Funds Statement of Changes in Fund Balances 18 I Schedule 5 Public Welfare Fund Statement of Revenue--Actual and Estimated 19 I I Schedule 6 Public Welfare Fund Statement of Expenditures--Actual and Estimated 20-21 I Schedule 7 Public Welfare Fund--Old Age Pension Statement of Cash Receipts, Disbursements and Balance 22 I Schedule 8 Public Welfare Fund--E.O.A. Title V Statement of Cash Receipts, Disbursements and Balance 23 I Exhibit E Public Works Fund Statement of Changes in Fund Balances 24 I Schedule 9 Public Works Fund--county Buildings Statement of Revenue and Expenditures-- Actual and Estimated 25 Exhibit F Voting Machine Bond Redemption and Interest Fund Statement of Revenue and Expenditures,-- I Actual and Estimated Statement of Changes in Fund Balance 26 Exhibit G Officials' and Employees' Retirement Fund Statement of Revenue and Expenditures-- Actual and Estimated IStatement of Changes in Fund Balance 27 Exhibit H Contingent Fund I Statement of Revenue and Expenditures-- Actual and Estimated Statement of Changes in Fund Balance 28 1 Exhibit I Trust and Agency Funds) Statement of Receipts, Disbursements and Fund Balances 29 IExhibit J Statement of General Bonded Debt 30 I I • • WELD COUNTY , COLORADO TABLE OF CONTENTS ' I Pace I 11 Exhibit K Statement of General Fixed Assets 31 Schedule 10 General Fixed Asset Fund I Summary of Furniture, Machinery and Equipment by Departments 32 INotes to Financial Statements 33 I I11 I II 1 1 1 ANDERSON, HUNTER,TNOMTE a KURTZ C*ATIF} D PUULIC ACCOUNTANTS 1 ' To the Honorable Board of County Commissioners of ' Weld County, Colorado We have examined the balance sheets of the various funds of Weld County, Colorado as of December 31 , 1968 and the related statements of operations for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances . The general fixed assets shown on Exhibit K are valued at cost, I appraised values (in the case of land) , insurance coverage (in the case of buildings) , estimated acquisition costs or, in some instances, at current I replacement cost. As values other than cost are material in the valuation of the general fixed assets and inadequate internal control exists in the record- ing of such assets, we are unable to express an opinion as to the fairness of the balance sheet of the General Fixed Asset Fund as presented in Exhibit A. The accompanying statements do not reflect assets, liabilities, fund I balances nor revenue-expenditures of the Weld County Hospital since the hospital is governed by a separate board of trustees who employ their own auditor and submit a separate audit report. The financial transactions of the jointly financed Weld County Municipal Airport are accounted for through the City of Greeley and, therefore, are not included herein. The financial trans- actions of the various County official fee funds and various other County departments are covered in a separate audit report. It appears the County and/or County officials may be in violation of state law in regard to the following matters. 1 . Transfers from the Contingent Fund of $ 625,000 to the General Fund and $ 35,000 to the Retirement Fund, although budgeted and approved by the Colorado Tax Commission, may not qualify as proper expenditures of this fund as provided by law since it appears that it has been done in order to avoid the statutory levy limit for the General Fund. 1 • • ' 2 . There was a technical violation on the part of the County Treasurer at December 31, 1968 with respect to maintenance ' of security on County funds deposited in commercial banks. There was one instance of insufficient security, one in which the out of state deposit of the security rendered the ' security deposited as ineligible by the statutory definition, and one in which bonds issued in another state were being used as security. ' The above problems were corrected during the course of our examination. I3. The County may also be in violation of state law by fail- ing to require performance bonds when contracts for ' improvements and/or repairs to County facilities exceed $ 1 ,000. ' 4. The public trustee may be in violation of state law since the required quarterly reports of fees collected are not being submitted to the Board of County Commissioners. ' 5. For a number of years voluntary mail service fees have been received by the County Clerk and Recorder as an ' accommodation to motor vehicle owners so that motor vehicle license plates might be ordered and received by mail. Such fees which have been collected should, in our opinion, be deposited with the County Treasurer as are all other collections. ' In our opinion, with the exception of the General Fixed Asset Fund, as noted above, the accompanying balance sheets and related statements of operations present fairly the financial position of the various funds for Weld County, Colorado at December 31, 1968 and results of their operations for the year then ended, in conformity with generally accepted accounting principles, applied on a basis consistent with that of the preceding year. A D£RSON, HUNTER, THOMT£& KUR� -- ' June 27, 1969 Greeley, Colorado 1 FINANCIAL STATEMENTS I • • ,t WELD COUNTY , COLORADO Balance Sheet December 31, 1968 Road and Public Public General Bridge Welfare Works ,'; Fund Fund Funds Fund ASSETS Cash and cash items S 575, 299 $ 56,610 $ 211,075 $ 140,059 I Accounts receivable 48,355 39,754 210,935 Delinquent taxes receivable 13, 129 5,972 10,373 996 Less estimated uncollectible 1;' delinquent taxes ( 2,386) ( 940) ( 1,706) ( 266) Due from other funds 14,319 672 Inventories 257,292 Amount available for retirement of serial bonds Amount to be provided for retirement I of serial bonds Property--Exhibit K Land Buildings Furniture, machinery and equipment Total $ 648,716 $ 358,688 $430,677 $ 141,461 ~- _ I LIABILITIES Accounts payable S 32,674 S 62,056 $ 53,990 Due to other funds 8,631 General obligation bonds payable Total liabilities 32,674 70,687 53,990 - RESERVES AND FUND BALANCEIf Reserve for encumbrances 24,926 53,899 Reserve for funds held in trust 2,024 Investment in property 1. Reserve for inventories 257,292 Fund balance 591,116 ( 23, 190) 374,663 $ 141,461 Total S648,716 $ 358,688 $ 430,677 $ 141,461 I-` I See notes to financial statements. Exhibit A , lY I I • • I Bond Employees' County Trust and General General I Redemption Retirement Contingent Officers' Fee Agency Bonded Debt Fixed Asset Fund - Fund Fund _ Funds Funds Fund Fund I $ 14,900 $ 179,337 $ 350,727 $ 71 ,402 $ 1,556,449 I 345 636 6,684 ( 51) ( 32) ( 630) 1 1,022 I $ 15,194 72,806 IS 403,430 2,409,547 4,350,556 515,194 S179,941 $ 356,781 $ 71,402 $ 1 ,557,471 $ 88,000 $ 7,163,533 1 -� l I S 6,710 $ 672 - _ $ 88,000 - - 6,710 672 88,000 - 1 63,780 1 $ 7,163,533 I $ 15,194 $ 179,941 $ 356,781 912 1 ,556,799 $ 15,194 $ 179,941 $ 356,781 $ 71,402 51,557,471 $ 88,000 $ 7, 163,533 I I I Page 3 • 1 • • WELD COUNTY , COLORADO 1 GENERAL FUND Statement of Changes in Fund Balance For the Year Ended December 31, 1968 i Budget 1 over (under) Actual _ Budget actual FUND BALANCE--December 31 , 1967 (as previously stated) $ 401,088 S 259,730 (S141,358) ADD 1 Change and revolving funds previously unrecorded 7,407 ( _Lin) 1 FUND BALANCE--Jaunary 1, 1968 (as restated) 408,495 259,730 ( 148,765) ADD Prior year reserve for encumbrances in excess of expenditures--Schedule 2 190 - ( 190) 1 Excess revenue and transfers over expenditures and encumbrances Revenue--Schedule 1 1,907,418 1,699,900 ( 207,518) 1 Transfer from Contingent Fund 625,000 625,000 Total 2, 532,418 2,324,900 ( 207,518) 1 DEDUCT Expenditures and encumbrances-- Schedule 2 2,349,987 2,443,835 93,848 1 Net excess 182,431 ( 118_,93S) ( 301,366) FUND BALANCE--December 31, 1968 S 591, 116 $ 140,795 ($ 450,321) 1 1 1 1 Exhibit B 1 Page 4 ' WLD COUNTY , COLORADO. GENERAL FUND IStatement of Revenue--Actual and Estimated For the Year Ended December 31 , 1968 Budget over (under) Actual Budget actual IREVENUE FROM LOCAL TAXES General property taxes S 893,880 $ 881,500 ($ 12,380) Interest and penalties 2,604 2,500 ( 104) ISpecific ownership tax 53,889 55,000 1, 111 Total revenue from taxes 950,373 939,000 ( 11,373) ' FEES OF COUNTY OFFICERS Clerk and Recorder 154,882 150,000 ( 4,882) I Treasurer 110,120 90,000 ( 20,120) Sheri££ 12,807 13,000 193 District Court 39,515 45,000 5,485 " I District Court--Probation Department 6,565 6,000 ( 565) County Court 65,414 48,000 ( 17,414) Planning Commission 25,219 10,000 ( 15,219) ITotal fees of county officers 414,522 362,000 ( 52,522) REVENUE FROM USE OF MONEY MD PROPERTY ' Interest income 152,205 90,000 ( 62,205) Nursing home facilities 309,547 250,000 ( 59,547) U.S. Public Health Service rental 1,800 1,800 I E.O.A.--Title V building rental 1,158 ( 1,158) Veterans office rental 650 600 ( 50) Oil, gas, mineral lease rentals I and royalties 33.423 10,000 ( 23,423) Total revenue from use of money and property 498,783 352,400 ( 146,383) IREVENUE FROM OTHER SOURCES Motor vehicle penalty assessments 17,598 14,000 ( 3,598) I Advertising 3,717 4,000 283 State Probation Department reimbursement 17,083 16,000 ( 1,083) Motor fuel tax refunds 605 250 ( 355) I Licenses (15%) 656 500 ( 156) Civil Defense refund 750 750 Miscellaneous 4,081 11,000 64919 ' Total revenue from other sources 43.740 46,500 2,760 Total revenue $ 1,907,418 $ 1,699,900 ($ 207,518) I ISchedule 1 Page 5 • WELD COUNTY , COLORADO I,` GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated ,, For the Thor Ended December 31, 1968 - Credit 1„ Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance GENERAL GOVERNMENT County Commissioners Salaries '.,; Expenses S 6 $ 6 — Total 6 6 - County Clerk and Recorder Clerk and Auditor Salaries ' Expenses Information retrieval Salaries I Expenses Recording Salaries ,u Expenses 360 176 S 184 Motor vehicle Salaries t` Expenses Election and registration Salaries I;, Expenses 6 6 Drivers' division Salaries I Expenses Total 366 182 184 County Treasurer Salaries Expenses 12 12 — I. Total 12 12 - County Assessor I Salaries Expenses 12 12 Assessment contracts , — Total 12 12 - Superintendent of Schools I Salaries Expenses Total - - Schedule 2-1 I • • I ' Appropriation for Unencumbered ' 1968 Expenditures Encumbrances balance IS 19,500 $ 19, 500 5,500 5,640 ($ 140 25,000 25,140 - ( 140) ' 33,266 30,502 2,764 500 77 423 12,196 9,569 2,627 2,919 3,064 ( 145) I46,320 39,343 6,977 14,419 9,278 $ 498 4,643 I75, 547 70,833 4,714 7,500 5,090 2,410 I22,767 17,228 5,539 35,032 36,454 ( 1,422) 1 34,556 28,801 5,755 3, 710 1 ,813 1 ,897 ' 288,732 252,052 498 36,182 I50,508 49,885 623 15,280 15,647 ( 367) 65,788 65,532 - - 256 I 145,690 147, 287 ( 1, 597) 27,400 34,919 ( 7,519) 4,000 3,199 801 177,090 185,405 - - ( 8,315) I 16,541 16,617 ( 76) I 2.,050 1,085 965 -18,591 17,702 889 Page 6 •• 6 • " WELD COUNTY , COLORADO ' . GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated ' For the Year Ended December 31 , 1968 _ Credit Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance l' GENERAL GOVERNMENT (Continued) Grounds and Buildings • Salaries ,` Expenses Total - - - County Attorney ' Retainer Legal fees and expenses 10 Total - - - Administrative '. ' Special Attorney . Auditing - ' Dues and meeting expenses — Total - - _ le Total general government S 396 S 212 S 184 I ` TUDTCIAL AND LAW ENFORCEMENT '' District Court • Salaries 1 Expenses Library fund Total - - - I, District Attorney Salaries Expenses I'' Total - - - , County Court ' Salaries Expenses $ 118 $ 118 —Total 118 118 '' , County Sheriff Salaries ,' Expenses 158 218 (S 60) Total Schedule 2-2 158 218 ( 60) `, ,` ,. 1 . I • • I I Appropriation ' for Unencumbered 1968 Expenditures Encumbrances balance IS 86,944 $ 85,244 $ 1,700 71 ,455 51 ,670 19,783 ' 158,399 136,914 - - 21,485 2,400 2,400 ' 6,000 8,825 ( 2 825 8,400 11 ,225 - - ( 2,825) II 2,500 5,796 ( 3,296) I9,500 11 , 500 ( 2,000) 4,000 2,866 1 ,134 1 6,000 20, 162 - ( 4 162 I $ 758,000 $ ?14,132 $ 498 $ 43,370 43,370 • I I $ 85,680 $ 90,983 (S 5,303) 53,750 40,473 13,277 7 , 562 ( 7, 562) I 139,430 139,018 - 412 I 44,932 45, 165 ( 233) 9480 8,776 704 54,412 53,941 - - 471 68,755 68,739 16 I 113,240 12,3.88 852 81,995 81 ,127 - - 868 153,000 147 ,088 5,912 23.700 30,369 $ 376 ( 2S) 1 176,700 177,457 376 ( 1,133) Page 7 1 . WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1968 Credit It Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance JUDICIAL AND LAW ENFORCEMENT (Continued) County Jail expenses County Coroner expenses Jury Commissioner I Salaries Expenses Total - - - I;; Probation Department Salaries Expenses S 14 $ 18 (S� Total 14 18 ( Total judicial and law enforcement $ - 290 $ 354 (S 64) AUXILIARY PURPOSES Extension service Salaries Expenses Total - - - Weed control Salaries Expenses S 1 ,550 $ 1 ,650 (S l00 Total 1,550 1,650 ( 100) County projects Mimeograph--salaries PBX operator Salaries Expenses Inventory �T Salaries Expenses Public Trustee expenses Blood alcohol tests Special salaries Chamber of Commerce Ambulance service Schedule 2-3 I • 0 I I Appropriation I for Unencumbered 1968 Expenditures Encumbrances balance IS 11 ,000 $ 9, 566 $ 1,434 6,000 6,082 ( 82) I 1,575 1 ,500 75 I 710 710 - 2,285 2,210 75 1 43,980 43,964 16 4 ,700 4,248 452 I48,680 48,212 - 468 $ 520,502 $ 517,613 $ 376 $ 2,513 ' S 32,080 $ 30,471 $ 1,609 15,640 10, 181 II 5,459 - 47,720 40,652 7,068 I25,220 20,881 4,339 20,375 17 ,666 2,709 1 45,595 38,547 - 7,048 ' 4,992 4,992 4,774 4,748 26 20,000 17,382 2,618 4, 196 3,996 200 I 250 118 132 250 415 ( 165) 5,000 2,049 2,951 I6, 500 1,950 4,550 1,000 3,500 ( 2,500) 754 ( 754) Page 8 i i 1 WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated it: For the Year Ended December 31 , 1968 Credit I` Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance I AUXILIARY PURPOSES (Continued) Engineering Department Miscellaneous Special investigator Total - - - Veterans' office Salaries Expenses Total - - Planning Commission I!` Salaries Expenses Total - - Civil Defense I ' Salaries Expenses Total - - —' Nursing Home SalariesI Expenses Total - - —' Miscellaneous I''` Social Security Insurance and bondsir Publishing and advertising Supplies Other expenses -- I`` Total - - - 4-H fair Harvest fair Is' County Municipal Airport County Library I. Health Department Mental Health Center 1 ,550 S 1 ,650 (S 100) I Total auxiliary purposes $ Schedule 2-4 ____ ' I • • I I Appropriation I for Unencumbered 1968 Expenditures Encumbrances balance I $ 3,000 S 3,414 ($ 414) 2,000 3,508 ( 1,508) 4,600 4,600 1 56,562 46,826 - 9,736 I 4,908 4,908 400 416 ( 16 5,308 5,324 - ( 16) I 12,500 10,560 1,940 I 8, 100 8. 109 $ 2,200 ( -3-a22) 20,600 18,669 2,200 ( 269) I3,120 3,120 2,800 1 ,926 874 I5,920 5,046 - 874 1 359 ,878 359 ,949 ( 71) 70,000 72,554 ( 2,554) 429,878 432,503 - ( 2,625) I 55,000 57,525 ( 2,525) I70,000 53,561 16,439 5,000 3,913 1,087 5,000 3,234 1 ,766 I 5,000 4,887, 113 140,000 123,120 - 16,880 I8,400 9,222 ( 822) 6,000 6,000 I 8,850 8,850 90,000 90,000 190,000 190,000 I200 20,500 $ 1,075,333 $ 1 ,035,259 $ 2,200 $ 37,874 IPage 9 • • 1 WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1968 Credit ,, Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance CAPITAL OUTLAY County Commissioners $ 170 $ 170 County Clerk and Recorder Information retrieval Recording Motor vehicle �< Election and registration 162 $ 162 Drivers' division 383 383 County Treasurer County Assessor Grounds and buildings Superintendent of Schools District Court District Attorney County Court County Sheriff 9,606 9,606 Jail 1' Probation Department Extension service County projects Planning Commission Nursing Home--equipment Nursing Home--building - I Total capital outlay $ 10,321 $ 10, 151 S170 Total expenditures and encumbrances $ 12,557 $ 12,367 S 190 Expenditures (above) ' Encumbrances (above) Total (to Exhibit B) 1, Schedule 2-5 ,' • Appropriation for Unencumbered 1968 Expenditures Encumbrances balance $ 975 280 23,404 S 83 139 3,939 190 473 482 201 6,887 364 2,673 ' 114 234 9,806 4,218 600 1 ,852 200 ' 757 2,840 1 ,962 4,736 I12,500 $ 90,000 $ 58,057 $ 21,852 $ 10,091 ' $ 2,443,835 $ 2,325,061 $ 24,926 $ 93,848 ' $ 2,325,061 24,926 $ 2,349 ,987 1 1 ' Page 10 • • WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Statement of Changes in Fund Balance For the Year Ended December 31, 1968 I Budget I over (under) Actual Budget actual IFUND BALANCE--January 1 , 1968 $ 301,374 $ 300,995 (S 379) DEDUCT I Excess of expenditures and encumbrances over revenue Expenditures and encumbrances-- I Schedule 4 Road District *1 495,564 528,016 32,452 Road District *2 496,923 528,484 31, 561 1 Road District #3 520,897 521 ,220 323 County Shop 63,052 80,000 16,948 ' Total 1,576,436 1,657,720 81, 284 Revenue--Schedule 3 1 .509 . 164 1,529 X000 19,836 Total excess of expenditures and encumbrances over revenue 67,272 128,720 61,448 I FUND BALANCE--December 31 , 1968 $ 234_102 $ 172,275 ($ 61,827) I ICONSISTS OF: Reserve for inventories $ 257,292 ' Unappropriated fund balance ( 23, 190) Total $ 234,102 I I I Exhibit C Page 11 I • • WELD COUNTY , COLORADO I ROAD AND BRIDGE FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31, 1968 I Budget I _ over (under) Actual Budget actual LOCAL SOURCES I General property taxes S 446,800 $ 437,000 (5 9,800) Interest and penalties on taxes 1,302 1,000 ( 302) Specific ownership tax "B" 26,944 27,000 56 I Operator and chauffeur licenses 26,550 24,000 ( 2,550) Motor vehicle registration fees 42,028 35,000 ( 7,028) Miscellaneous revenue--Schedule 3-2 30,973 54,000 23,027 ITotal local sources 574,597 578,000 3,403 STATE SOURCES I Highway users tax 863,317 892,204 28,887 Specific ownership tax "B" 63,847 57,796 ( 6,051) Flood disaster relief 4 ,936 ( 4936) ITotal state sources 932,100 950,000 17,900 FEDERAL SOURCES IMineral leasing act 2,467 1 ,000 ( 1 ,467) Total revenue $ 1 , 509,164 $ 1,529,000 S 19,836 I I 1 I I ISchedule 3-1 Page 12 WILD COUNTY , COLORADO ROAD AND BRIDGE FUND Statement of Miscellaneous Revenue by Districts For the Year Ended December 31 , 1968 District Number County 1 2 3 Shop Total REVENUE Sales to others Mixed oil and paving $ 324 $ 1,394 $ 1,718 Materials $ 265 1,751 178 S 46 2,240 Vehicle maintenance 15,849 15,849 Equipment sold 400 400 State of Colorado-- motor fuel tax refunds 7,801 7,801 ' Miscellaneous 251 429 211 107 998 River bed work 984 983 1 ,967 Total $ 916 $ 3,488 $ 2,766 $ 23,803 $ 30,973 1 I I I I I Schedule 3-2 Page 13 • • I WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Road District #1 I'' Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1968 I Credit Prior year (charge) L: reserve for Prior year to fund encumbrances expenditures balance ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION I' Salaries Supervision Labor I Engineering and survey Materials--road oil Materials--other Total road and bridge maintenance and construction - - - 1 EQUIPMENT MAINTENANCE AND OPERATION Gasoline, oil and antifreeze Tires Equipment repairs, parts, etc. Total equipment maintenance and operation - - - CAPITAL OUTLAY New equipment Rights-of-way and other property Total capital outlay - - - I ADMINISTRATION Employees' health and life insurance Property and liability insurance Workmen's compensation Social Security I, Other expense Total administration - - - Total - - l`' Il Expenditures (above) Encumbrances (above) , Total (to Exhibit C) Schedule 4-1 I, I I • • I I I Appropriation for Unencumbered 1968 Expenditures Encumbrances balance ll I $ 5,220 S 5,760 (S 540) 211,600 212,462 ( 862) 900 792 108 1 75,000 43,594 31 ,406 42,000 39, 101 2,899 II334,720 301,709 - 33,011 I 32,596 34,948 ( 2,352) 7,500 9,360 ( 1,860) 51 ,000 46, 281 4 .719 1 91,096 90,589 - 507 1 73,000 54,826 $ 6,874 11,300 2,300 181 13, 100 ( 10 981 II75,300 55,007 19,974 319 I 7,000 6,674 326 3,000 3,347 ( 347) 5,000 4,836 164 ill 8,700 9,602 ( 902) 3 200 3,826 ( 626) 1 26,900 28, 285 - ( 1 ,385) $ 528,016 $ 475,590 S19,974 $ 32,452 I $ 475,590 19,974 $ 495,564 I Page 14 '- WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Road District #2 Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1968 Credit Prior year (charge) reserve for Prior year to fund in encumbrances expenditures balance ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION Salaries Supervision Labor Engineering and survey Materials--road oil Materials--other Total road and bridge maintenance and construction EQUIPMENT MAINTENANCE AND OPERATION Gasoline, oil and antifreeze Tires Equipment repairs, parts, etc. Total equipment maintenance and operation - - - CAPITAL OUTLAY New equipment S 24,938 S 24,938 Rignts-of-way and other property Total capital outlay 24,938 24,938 - ADMINISTRATION Employees' health and life insurance Property and liability insurance Workmen's compensation Social Security i. Other expense Total administration - - - Total S 24,938 S 24,938 Expenditures (above) Encumbrances (above) f Total (to Exhibit C) Schedule 4-2 �' i I I I Appropriation for Unencumbered 1968 Expenditures Encumbrances balance I I s 5,484 $ 5,760 ($ 276) 200,000 206,506 ( 6,506) 1 ,000 332 668 I 55, 000 44,227 10,773 50,000 47 , 186 $ 4,616 ( _LEI) I311,484 304,011 4,616 2,857 I 35,000 29,219 5,781 8,000 7,141 859 45,000 39,751 5,249 I88,000 76,111 - 11,889 85,000 54,413 29,309 1 ,278 12,000 432 11 ,568 I97, 000 54,845 29,309 12,846 I 7,500 7,208 292 3,500 3 ,346 154 6, 000 4,930 1 ,070 I 10,000 9,340 660 5,000 3,207 1 ,793 32,000 28,031 - 3,969 II S528,484 $ 462,998 S33,925 S31 ,561 II $ 462,998 II33,925 $ 496,923 ' Page 15 • WELD COUNTY , COLORADO ' ROAD AND BRUDGE FUND Road District *3 Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1968 Credit Prior year (charge) I reserve for Prior year to fund encumbrances expenditures balance ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION Salaries Supervision Labor Engineering and survey Materials--road oil Materials--other Total road and bridge maintenance and construction - - - EQUIPMENT MAINTENANCE AND OPERATION Gasoline, oil and antifreeze Tires Equipment repairs, parts, etc. Total equipment maintenance and operation - - - CAPITAL OUTLAY New equipment Rights-of-way and other property Total capital outlay ADMINISTRATION Employees' health and life insurance Property and liability insurance Workmen's compensation Social Security Other expense Total administration - - - Total 1 Schedule 4-3 '"' I • • ll I I Appropriation for Unencumbered 1968 Expenditures Encumbrances balance I I S 10,968 $ 11 ,520 (S 552) 192,000 197,905 ( 5,905) 1,000 224 776 50,000 67,317 ( 17,317) I 73,752. 63,850 9,902 I327,720 340,816 - ( 13,096) I 30,000 30,864 ( 864) 12,000 9,058 2,,942 60, 000 65.911 ( 5,911) ' 102,000 105,833 - ( 3,833) 1 60,000 45,955 14,045 6,000 927 5,073 I66,000 46,882 - 19,118 7, 000 7,062 ( 62) 2,500 3,401 ( 901) 5,000 4,929 71 I 8,500 9,215 ( 715) 2,500 2,759 ( 259 25,500 27,366 - ( 1 ,866) ' $ 521,220 $ 520,897 $ 323 `I I ' Page 16 WELD COUNTY , COLORADO ROAD AND BRIDGE FUND County Shop Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1968 '- Credit Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance EQUIPMENT MAINTENANCE AND OPERATION Salaries Supervision Labor Gasoline, oil and antifreeze Tires Equipment repairs, parts, etc. ' Total equipment maintenance and operation - - - OTHER OPERATING COSTS A' Salaries Motor fuel and lubrications Equipment repairs, parts, etc. Total other operating costs - - - CAPITAL OUTLAY I" New equipment - - - ADMINISTRATION Salaries Employees' health and life insurance Property and liability insurance Workmen's compensation Social Security Other expenses Total administration Total 1 Schedule 4-4 II • • I I I Appropriation for Unencumbered 1968 Expenditures Encumbrances balance I S 5,484 $ 5,760 ($ 276) I 5,940 4,587 1,353 250 245 5 275 563 ( 288) I3 ,000 3,226 ( 226) 14,949 14,381 - 568 I 5,000 7,841 ( 2,841) I 10,500 5,541 4,959 14 ,500 5, 6.13 X87 30,000 18,995 - 11 ,005 ' I7,861 3, 105 - 4,756 14,590 15, 191 ( 601) I 2,000 2,045 ( 45) 1 ,000 1, 115 ( 115) 2,000 1,643 357 ' 3,600 1 ,469 2,131 4,000 5, 108 ( 1, 108) _----- 27, 190 26,571 - 619 $ 80,000 $ 63,052 - $ 16,948 I I I Page 17 1 I • • WELD COUNTY , COLORADO I PUBLIC WELFARE FUNDS Statement of Changes in Fund Balances For the Year Ended December 31 , 1968 _ I Budget I over (under) Actual Budget actual FUND BALANCE--January 1, 1968 1 (as previously stated) S 398,685 $ 129,196 ($ 269,489) ADD I Net cash balance at January 1 , 1968 of Old Age Pension account 1,646 ( 1,646) E.O.A. Title V account 6,063 ( 6.063) FUND BALANCE--January 1, 1968 (as restated) 406,394 129, 196 ( 277, 198) IDEDUCT Excess expenditures over revenue of ' Public Works Fund Revenue--Schedule 5 2,930,325 3,336,722 406,397 Expenditures--Schedule 6 2,955,24$ 3.465,918 510,673 INet excess (decrease) ( 24,920) ( 129,196) ( 104,276) ' Net decrease in Old Age Pension-- Schedule 7 ( 1,244) 1,244 Net decrease in E.O.A. Title V-- Schedule 8 ( 5. 567) 5,567 FUND BALANCE--December 31 , 1968 $ 374,663 - _ (S374,663) IFUND BALANCE REPRESENTED BY Public Works Fund $ 373,765 Old Age Pension--Schedule 7 402 IE.O.A. Title V--Schedule 8 496 Total 5 _374,663 I Exhibit D Page 18 I • • WELD COUNTY , COLORADO I PUBLIC WELFARE FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31 , 1968 IBudget over (under) Actual Budget _ actual I LOCAL TAXES General property $ 732,778 $ 719,623 (S 13, 155) I Specific ownership 44, 189 52,000 7,811 Interest and penalties 2, 135 2,000 ( 135) Total local taxes 779,102 773,623 ( 5,479) ISTATE SOURCES Administration 368,789 519,299 150,510 I Aid to dependent children 1, 138,350 1 ,377,600 239 ,250 Aid to the blind 19,570 22,560 2,990 Aid to the needy disabled 328,608 344,400 15,792 I Child care 225,376 240,000 14,624 Cuban refugees 2,980 ( 2,980) Tuberculosis assistance 10,413 24,240 13,827 ITotal state sources 2,094,086 2, 528,099 434,013 REFUNDS 57, 137 35„000 ( 22,137) ITotal revenue $ 2,930,325 $ 3i336,722 $406,397 I I I I I Schedule 5 IPage 19 I WELD COUNTY , COLORADO I PUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated For the Year Ended December 31, 1968 IBudget over (under) ' I Actual Budget _ actual ADMINISTRATION Salaries $ 376,830 S 534,968 5158, 138 I Travel 17,259 19,000 1,741 Employee benefit plans O,A.S.D.I.. 16,587 20,000 3,413 I Blue Cross 4, 192 5,000 808 Workmen's compensation 493 1 ,000 507 Group life insurance 696 800 104 I Medical examinations 1,839 3,000 1,161 Postage 6,953 7,000 47 Telephone 7,053 8,000 947 I Printing 5,121 6,000 879 Office supplies 2,780 4,000 1,220 Equipment 3,703 5,000 1,297 Service machines 2,351 3,000 649 Legal services 5,656 10,000 4,344 Credit bureau 299 700 401 1 Subscriptions and books 204 250 46 Tuition fees and dues 212 500 288 Food stamps 342 1,000 658 IMiscellaneous 118 1 ,000 882 Total administration 452,688 630,218 177,530 IGENERAL ASSISTANCE Cash 116 1,000 884 I Assistance 12,733 30,000 17,267 Colorado General 9,579 15,000 5,421 County Hospital 118,267 105,000 ( 13,267) I Doctors 51,955 52,000 45 Dentists 11,300 11,300 Optometrists 9,849 10,000 151 I Drugs 27,785 33,000 5,215 Nursing Home care 451 1,500 1,049 Ambulance 2,788 3,500 712 I Miscellaneous medical services 434 1,000 566 Birth control 177 1,200 1,023 Burials 2,360 4,000 1,640 I Food stamps 1,200 26 1 ,200 Total general assistance 247,794 9,700 21,906 ISchedule 6-1 1 Page 20 I • • WELD COUNTY , COLORADO I PUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated For the Year Ended December 31 , 1968 IBudget over (under) Actual Budget actual I AID TO DEPENDENT CHILDREN Assistance $ 1 ,290,925 $ 1,547,000 $ 256,075 Medical 162,064 175,000 12,936 Cuban refugees 2,9$0 ( 2 980 Total aid to dependent children 1,455,969 1,722,000 266,031 1 AID TO THE BLIND Assistance 13,177 12,000 ( 1, 177) 1 Medical and nursing home care 11,579 16,000 4,421 Burials 200 200 Total aid to the blind 24,756 28,200 3,444 IAID TO THE NEEDY DISABLED Assistance 261,002 286,000 24,998 I Medical and nursing home care 151,892 143,500 ( 8,392) Burials 1 ,200 1,000 ( 200) Total aid to the needy disabled 414,094 430,500 16,406 CHILD CARE I Reimbursable 297,418 300,000 2,582 Nonreimbursable 15,884 20,000 4,116 Total child care 313,302 320,000 6,698 ITUBERCULOSIS ASSISTANCE Hospitalization 13,609 30,000 16,391 I Transportation 100 - 100 Burials 200 200 Total tuberculosis assistance 13,609 30,300 16,691 1 MEDICAL INDIGENT Hospitalization 33 X033 35,000 1 ,967 1 Total $ 2,955,245 $ 3,465,918 S510,673 I ISchedule 6-2 Page 21 WELD COUNTY , COLORADO PUBLIC WELFARE FUND--OLD AGE PENSION Statement of Cash Receipts, Disbursements and Balance For the Year Ended December 31 , 1968 1 RECEIPTS State allocations S 1,896,102 Reimbursements 7,268 Total receipts S1 ,903,370 IDISBURSEMENTS Assistance--Class A 1,714,837 Assistance--Class B 186,885 Retro-active payments 2,092 Burials 800 Total disbursements 1 ,904,614 NET DECREASE DURING YEAR ( 1,244) 1 CASH BALANCE Beginning of year 1,646 End of year S 402 I t I 1 Schedule 7 Page 22 1 • • WELD COUNTY , COLORADO PUBLIC WELFARE FUND--E.O.A. TITLE V Statement of Cash Receipts, Disbursements and Balance For the Year Ended December 31, 1968 1 RECEIPTS Federal allocation S 76, 000 Reimbursements 338 Total receipts $ 76,338 IDISBURSEMENTS Assistance 39,661 Purchase of services 18,051 Medical 273 Joint allocation 1,027 Administration Salaries 17, 273 Employee benefits 902 Travel 752 Postage and office supplies 326 Repairs, alterations and rent 2,629 ' Telephone 1 ,011 Total disbursements 81 ,905 NET DECREASE DURING YEAR ( 5,967) CASH BALANCE Beginning of year 6,063 End of year $ 496 I 1 1 Schedule 8 Page 23 WELD COUNTY , COLORADO ' PUBLIC WORKS FUND Statement of Changes in Fund Balances For the Year Ended December 31, 1968 1 Hospital County addition buildings Total FUND BALANCE--January 1, 1968 $ 10,583 $ 116,444 $ 127,027 1 ADD Excess revenue over expenditures-- 1 Schedule 9 - 25,017 25,017 DEDUCT ' Transfer to Hospital Building Fund (NOTE) 10,583 - 10,583 FUND BALANCE--December 31, 1968 - $ 141,461 $ 141,461 1 1 1 1 1 1 1 1 NOTE--The transfer of cash from the Hospital Addition Fund to the Hospital Building Fund was authorized by Commissioners resolution dated ' January 17, 1968. Exhibit E 1 Page 24 1 • t► WELD COUNTY , COLORADO ' PUBLIC WORKS FUND--COUNTY BUILDINGS Statement of Revenue and Expenditures--Actual and Estimated _ For the Year Ended December 31, 1968 eBudget over (under) I Actual Budget actual REVENUE General property taxes 526,849 $ 26,000 ($ 849) ' Interest and penalties on taxes 78 ( 78) 1 ,6 Specific ownership tax 18 400 ( 1,218) Total revenue 28,545 26,400 ( 2,145) IEXPENDITURES Building improvements and repairs 3 ,528 26,000 22,472I _ EXCESS REVENUE OVER EXPENDITURES S 25,017 $ 400 ($ 24/617) 1 I 1 Schedule 9 Page 25 • 1 • WELD COUNTY , COLORADO ' VOTING MACHINE BOND REDEMPTION AND INTEREST FUND Statement of Revenue and Expenditures--Actual and Estimated For the year Ended December 31, 1968 1 Budget over (under) Actual Budget actual I REVENUE General property taxes $ 26,785 $ 26,000 ($ 785) 1 Interest and penalties on taxes 78 1 ( 78) Specific ownership tax ,616 ( 1 616 Total revenue 28,479 26,000 ( 2,479) IEXPENDITURES Bonds redeemed 22,000 22,000 1 Interest on bonds 2,673 3,600 927 Total expenditures 24,673 25,600 927 1 EXCESS REVENUE OVER EXPENDITURES $ 3,806 $ 400 ($ 3,406) 1 Statement of Changes in Fund Balance For the year Ended December 31 , 1968 1 FUND BALANCE--January 1 , 1968 $ 11,388 $ 8,628 (S2,760) 1 ADD Excess revenue over expenditures (as above) 3,806. 400 ( 3,406) FUND BALANCE--December 31, 1968 $ 15,194 $ 9,028 ($ 6,166) 1 1 1 Exhibit F Page 26 WELD COUNTY , COLORADO ' OFFICIALS' AND EMPLOYEES' RETIREMENT FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1968 ' • Budget over (under) I Actual Budget actual REVENUE General property taxes $ 89 ,292 $ 87,000 ($ 2,292) Interest and penalties on taxes 260 ( 260) Specific ownership tax 5389 ( _ 5389) Total revenue 94,941 87 ,000 ( 7,941) IEXPENDITURES - 87,000 87 ,000 EXCESS REVENUE OVER EXPENDITURES $ 94,941 - - ($ 94,941 1 Statement of Changes in Fund Balance For the Year Ended December 31, 1968 FUND BALANCE--January 1 , 1968 S 50,000 S 50,000 - IADD Excess revenue over expenditures 94,941 $ 94,941 Transfer from Contingent Fund 35,000 35,000 - Total additions 129,941 129,941_ I FUND BALANCE--December 31, 1968 (NOTE 1) $ 179,941 $ 50,000 $ 129,941 1 1 1 1 See notes to financial statements. Exhibit G Page 27 • • WELD COUNTY , COLORADO I CONTINGENT FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year_Ended December 31, 1968 Budget over (under) Actual Budget _ actual I REVENUE General property taxes S 643,238 $ 625,000 ($ 18,238) Interest and penalties on taxes 1,875 1 ,500 ( 375) Specific ownership tax 38_,800 35,000 ( 3,800) Total revenue 683,913 661,500 ( 22,413) IEXPENDITURES Unforeseen contingencies - 35,000 35,000 1 EXCESS REVENUE OVER EXPENDITURES $ 683 ,913 $ 626,500 ($ 57 413) I ' Statement of Changes in Fund Balance For the Year Ended December 31, 1968 IFUND BALANCE--January 1, 1968 S 332,868 $ 322,838 ($ 10,030) ADD Excess revenue over expenditures 683,913 626,500 ( 57 ,413) Total funds available 1,016,781 949,338 ( 67,443) IDEDUCT Transfer to General Fund 625,000 62S,000 Transfer to Retirement Fund 35,000 ( 35 219) Total deductions 660,000 625,000 ( 35,000) 1 FUND BALANCE--December 31, 1968 $ 356,781 $ 324,338 ($32/443) 1 1 Exhibit H 1 Page 28 IAV COUNTY , COLORADO. TRUST•AND AGENCY FUNDS I Statement of Receipts, Disbursements and Fund Balances For the Year Ended December 31, 1968 I Fund Fund balances Add Deduct balances 1-1-68 receipts disbursements 12-31-68 _ IHospital Building Fund $ 98,922 $ 139,795 $ 86,437 $ 152,280 County General Hospital 395,770 4,111,406 4,010,610 496,566 I Library 5,341 90,000 88,208 7,133 I Library--special 30,718 62,737 65,873 27,582 Library--N.C.P.C. 25,465 191,221 178,790 37,896 IOld age pensioners--personal 5,855 13,109 13,175 5,789 Airport Fund 576 159 735 Deed costs 124 1,180 960 344 IUnclaimed funds 159 2 157 Motor vehicle fees 1 ,705 477,461 477 ,476 1,690 Operator and chauffeur--county 26,655 25,168 26,581 25,242 I Operator and chauffeur--state 600 17,928 17 ,890 638 • Certificates of title 840 14,704 14,647 897 City specials 5,151 29,435 32,372 2,214 IState funds 31 73 95 9 Predatory animal tax 22 3,394 3,407 9 Beer and liquor licenses 3,209 4,375 4,758 2,826 ISpecific ownership tax 30 837,698 837,728 1967 property tax collections 58,103 58,103 1968 property tax collections I (NOTE 3) 218 97,980 98,198 Advertising 3,717 3,717 Interest on delinquent taxes 41,408 41,408 IDelinquent taxes 85,812 85,812 Rebates 4,312 4,312 Redemptions--individual 67 110,388 110,388 67 IRedemptions--pending 23,165 115,819 129,362 9,622 County public schools 1,893,051 1,893,051 Special school control 363,862 11,935,312 11,964,834 334,340 ISchool bond and interest funds 280,877 2,534,903 2,610,738 205,042 Town control account 18,259 1 ,443,364 1,442,621 19,002 Irrigation districts 8,749 445,331 445,938 8,142 Fire protection districts 4,124 131,133 130,305 4,952 Sanitation districts 11,768 56,200 55,490 12,478 Extension service 15,623 26,092 23,424 18,291 IMental Health Center 4,893 201,252 198,105 8,040 County Health Department 41,566 320,860 291,537 70,889 Motor vehicle registration fees 94,476 93,754 722 IAims College 25,000 662,247 683,401 3,846 Morgan County Community ICollege 1, 172 11 1 ,161 Total $ 1 ,457 ,447 $ 26,224,672 $ 26,125,320 $ 1 ,556,799 IllSee notes to financial statements. Exhibit I Page 29 WELD COUNTY , COLORADO Statement of General Bonded Debt December 31, 1968 IAMOUNT AVAILABLE AND TO BE PROVIDED FOR THE PAYMENT OF GENERAL OBLIGATION BONDS: Bond principal Amount available in Voting Machine Bond Redemption and Interest Fund $ 15,194 Amount to be provided in future years 72,806 Amount available and to be provided $ 88,000 GENERAL OBLIGATION BONDS PAYABLE IN FUTURE YEARS: ' General obligation voting machine bonds, series June 1, 1962 $ 88,000 1 1 1 NOTE 1--The original issue amounted to $ 221 , 130 (221 bonds of $ 1,000 each and one 1 bond for $ 130) with maturity of outstanding bonds and interest remaining as follows: ' Year Principal Interest Total 1969 $22,000 S 2,079 $ 24,079 1 1970 22,000 1,485 23,485 1971 22,000 891 22,891 1972 22.000 297 22,297 $ 88,000 $ 4,752 $ 92,752 INOTE 2--Bonds maturing on or after June 1 , 1968 are subject to redemption prior to maturity at a premium of 1.5% of the principal amount redeemed. Exhibit J 1 Page 30 WLD COUNTY , COLORAD' Statement of General Fixed Assets December 31, 1968 Balance Balance 1-1-68 Additions Deletions 12-31-68 GENERAL FIXED ASSETS Land S 403 ,430 $ 403,430 Buildings 2,409,547 2,409,547 Furniture, machinery and ' equipment--Schedule 10 4 ,205 ,217 S322,351 $ 177,012 4,350 ,556 Total 57 ,018 , 194 $ 322,351 $ 177,012 $ 7,163 ,533 IINVESTMENTS IN GENERAL FIXED ASSETS From general bonds $ 221,130 1 From current revenues 6,913 ,303 From gifts and grants 29,100 Total investments $7,163,533 t i 1 1 1 1 t Exhibit K Page 31 • WD COUNTY , COLORADO I GENERAL FIXED ASSET FUND Summary of Furniture, Machinery and Equipment by Departments December 31, 1968 IBalance Balance 1-1-68 Additions Deletions 12-31-68 1 County Commissioners $ 50,587 $ 1 ,298 $ 854 S 51,031 County Clerk and Recorder I Voting machines 249,274 3,886 253,160 Other 146, 157 5,034 30 151,161 Treasurer 32,852 473 33,325 I Assessor 55 ,828 620 2,360 54,088 Superintendent of Schools 4,894 499 458 4,935 Grounds and buildings 18,015 3,450 1,313 20,152 I Inventory Clerk 1 ,092 37 1,129 District Court 86,925 2,416 1,040 88,301 Probation Department 11,296 2,155 1 ,539 11,912 I County Court 17,819 234 18,053 District Attorney 896 896 Sheriff 54,779 26,424 18,262 62,941 I Coroner 3,907 756 3,151 Extension Service 44,401 1 ,385 669 45, 117 Mimeograph 4,500 1 ,129 727 4,902 ICivil Defense 19,443 4,938 24,381 Veterans' affairs 835 835 Planning Commission 3,394 4,595 1 ,235 6,754 I Nursing Home 77 ,593 • 6,746 2,786 81,553 Mental Health 6,112 3,665 1,986 7,791 County Library 50,319 1,142 53 51 ,408 I Health Department 53,365 1 ,569 99 54,835 Public Welfare Department 50,347 4,241 385 54,203 Sub-total 1 ,044,630 75,936 34,552 1,086,014 1 Road District #1 1 ,181,254 74,130 41,992 1 ,213 ,392 Road District #2 907 ,448 104,747 37,890 974,305 Road District #3 889, 182 63,423 60,243 892,362 I Road District #2 and #3 combined 119,439 119,439 County Shop 63 ,264 4 ,115 2,335 65,044 ITotal--to Exhibit K $ 4,205,217 $ 322,351 $ 177,012 $ 4,350 ,556 I ISchedule 10 Page 32 I • WELD COUNTY , COLORADO Notes to Financial Statements ' NOTE 1--Weld County Retirement Plan The County has adopted a retirement plan for all qualified employees which is to be effective January 1, 1969. A .50 mill levy was set up in 1968 to par- tially defray the cost of "prior service" of eligible employees. Total actuarial requirement for funding of prior service is estimated to be S 552,697 of which $ 179,941 is available at December 31 , 1968, leaving an unfunded obligation of S372,756. NOTE 2-Contingent liability The Board of County Commissioners, et.al. , were named as defendents in a $ 1 ,250,000 civil damage suit filed January 12, 1968 and a $ 600,000 civil 1 damage suit filed March 17, 1969. The first suit was decided in favor of the defendents in 1967 although further litigation is reported to be pending. The Court Attorney has advised that he considers these cases to be entirely without ' merit. NOTE 3--Current taxes receivable ' The 1968 real and personal property taxes which became a lien on property as of January 1 , 1968 are not recorded until 1969 when the property tax notices are rendered. Advance collections of such taxes amounted to $98,198 and were funded by the County Treasurer who distributed the collections in January, 1969. The 1968 taxes receivable due in 1969 for the various County funds are as follows: General Fund $ 923,421 Road and Bridge Find 646,395 Public Welfare Fund 489,413 Public Works Fund 92,342 Hospital Building Fund 92,342 Bond Redemption Fund 18,468 Retirement Fund 138,513 Contingent Fund 554,052 Total $ 2,954/946 Page 33 WD COUNTY , COLORADO. EXTENSION SERVICE--SPECIAL ACCOUNT Statement of Cash Receipts, Disbursements and Fund Balance For the Year Ended December 31, 1968 ' Balance Add Deduct Balance 1-1-68 receipts disbursements 12-31-68 Weed control $ 11,859 S 7,415 S 5,587 $ 13,687 Rodent control 2,775 595 593 2,777 I Seed show--State Fair 1,990 1,784 1,637 2,137 Miscellaneous ( 436) 1,386 852 98 4-H account ( 634) 14,928 14 x/26 ( 432 ' Total $ 15,554 $ 26,108 $ 23,395 $ 18,267 1 t IAD COUNTY , COLORADO. CLERK AND RECORDER FEE FUND IStatement of Cash Receipts, Disbursements and Fund Balance For the_year Ended December 31, 1968 IFees for For county others Total RECEIPTS IRecording $ 50,680 $ 50,680 Certified and photostat copies 2,085 2,085 Microfilming services 3,520 3,520 IMarriage licenses 2 ,658 2,658 Certifications and searching 1,354 1,354 Clerk hire 23,881 23,881 IMotor vehicle chattels 15,199 15 ,199 Special permits 2,988 $ 2,988 5,976 Motor vehicle titles 28,790 14,395 43,185 IDuplicate titles, I.D. numbers and documentary fees 5,009 309 5,318 Specific ownership tax 18,718 837,698 856,416 IAircraft 159 159 Motor vehicle licenses 474,473 474,473 Operator and chauffeur licenses 25,138 17,946 43,084 IUrban and rural fee (motor vehicle) 94,476 94,476 Total receipts 180,020 1 ,442,444 1 ,622,464 IDISBURSEMENTS Remitted to County Treasurer for I Fees 155,002 155,002 Motor vehicle licenses and permits 477,477 477,477 Specific ownership tax 837,728 837,728 I Titles and I.A. numbers 14,647 14,647 Aircraft 159 159 Operator and chauffeur licenses 25,211 17,956 43,167 I Urban and rural fees (motor vehicle) 94,476 94,476 Transfer to General Fund 760 760 Total disbursements 180,973 1 ,442,443 _1 ,623,416 ' NET INCREASE (DECREASE) DURING YEAR ( 953) 1 ( 952) I FUND BALANCE Beginning of year 3 ,722 990 4,712 IEnd of year $ 2,769 $ 991 S 3,760 I REPRESENTED BY Cash on hand--regular account S 1,582 Cash on hand--operator and chauffeur account 88 I Cash on hand--change funds 350 Cash on hand--Revenue Stamp Fund 1,740 ITotal S 3,760 WD COUNTY , COLORADO. I COUNTY LIBRARY--GENERAL Statement of Cash Receipts, Disbursements and Fund Balance--Actual and Estimated For the Year Ended December 31, 1968 IBudget over (under) IActual Budget actual RECEIPTS--Budgeted in County General Fund $ 90,000 $ 90,000 - IDISBURSEMENTS Operating expenses I Salaries 51 ,935 56,344 $ 4,409 Social Security 2,290 2,432 142 Blue Cross 1 ,343 1 ,580 237 I Group life insurance 129) ) Workmen's compensation insurance 164) - 1 ,650) - 642 Auto and bookmobile insurance 71$) ) ' Books and periodicals 22,392 16,279 ( 6,113) Supplies 1 ,468 1 ,800 332 Audio-visual 301 300 ( 1) I Bookmobiles and auto expense 1 ,339 1 ,300 ( 39) Mileage and travel 887 800 ( 87) Equipment rent 450 270 ( 180) I Maintenance and janitorial supplies 1,304 800 ( 504) Telephone and utilities 2 .754 3 ,100 346 Dues 108 95 ( 13) I Miscellaneous 21 50 29 Northern Colorado Processing Center 2 ,400 3 ,200 800 Total operating expense 90,000 90,000 INET INCREASE DURING YEAR - - - I FUND BALANCE Beginning of year 25 - ( 25 I End of year $ 25 - ($ 25) I REPRESENTED BY Cash on hand--Petty Cash Fund $ 25 On deposit--Weld County Treasurer -I Total $ 25 I I WWD COUNTY , COLORADO• COUNTY LIBRARY--SPECIAL FUND Statement of Cash Receipts, Disbursements and Fund Balance For the Year Ended December 31, 1968 IBalance Balance 1-1-68 Receipts Disbursements 12-31-68 I Grants-In-Aid (NOTE 1) State $ 1,702 $ 5,511 $ 7,019 $ 194 High Plains Public Library System 14,660 51,660 52,448 13,872 I Central purchasing and processing 3,501 2,439 3,972 1,968 Permanent fund (NOTE 2) 3,037 1,099 73 4,063 Office and equipment rental 2,988 1 ,600 133 4,455 I Platteville Public Library 28 323 311 40 Gifts 166 105 271 ITotals $ 26,082 $ 62,737 $ 63,956 $ 24,863 I FUND BALANCE REPRESENTED BY Cash on hand--High Plains System S 25 Cash on deposit--Weld County Treasurer 24,838 1 Total $ 24,863 I I I I ' NOTE 1--Grants-in-Aid are distributed on a June 30 fiscal year basis. At December 31, 1968 a total of $ 25,333.23 , representing the last half of the state and High 1 Plains System grants for the fiscal year June 30, 1969,had not yet been received. NOTE 2--As of December 31 , 1968,$ 672 remains due the Public Works Fund--County Buildings, from federal grant appropriations for the addition to the library. I I W£D COUNTY , COLORADO• I HEALTH DEPARTMENT Statement of Cash Receipts, Disbursements and Fund Balance--Actual and Estimated For the Year Ended December 31, 1968 - IBudget over (under) Actual Budget actual I RECEIPTS General Fund appropriation $ 190,000 $ 190,000 I State Health Department Regular 26,200 35,950 $ 9,750 Tuberculosis project 12,244 12,877 633 I Migrant labor 17,688 22,444 4,7S6 Home health care 54,171 32,826 ( 21,345) Air pollution 9,369 9,369 I Certified copies 4,216 4,000 ( 216) Sanitation permits 6,655 6,000 ( 655) Miscellaneous 317 4,297 3,980 ITotal receipts 320,860 317,763 ( 3,097) DISBURSEMENTS I Salaries 157,001 174,318 17,317 Home health care 41,457 32,826 ( 8,631) Travel 12,740 18,600 5,860 I M.C.H. professional service 690 1,500 810 Utilities and elevator maintenance 4,531 4,500 ( 31) Office supplies and expense 3,166 2,534 ( 632) I Medical and clinical supplies 1 ,543 2,000 457 Laboratory supplies and expense 1 ,005 1 ,500 495 Rent (Ft. Lupton) 825 900 75 I Insurance 1,831 2,000 169 Veterinary travel and meat inspection 8,500 8,000 ( 500) I Telephone and telegraph 2,382 2,400 18 Migrant Labor Program 19,905 22,444 2,539 Tuberculosis project 12,367 12,877 510 Air pollution 10,630 9,369 ( 1,261) I Equipment purchases 117 500 383 Tuberculosis X-rays 2,241 3,000 759 Employee benefits 10,411 13 ,745 3,334 1 Miscellaneous 2,530 4,750 2,220 Total disbursements 293,872 317,763 23,891 INET INCREASE DURING YEAR 26,988 - ( 26,988) FUND BALANCE I Beginning of year 23,322 - ( na32) End of year S 50,310 - ($,§2,20 • ALCOUNTY , COLORADO• PLANNING COMMISSION FEE FUND Statement of Cash Receipts , Disbursements and Fund Balance For the Year Ended December 31, 1968 ' Fees for For county others _ Total I RECEIPTS Building permits $ 22,492 $ 22,492 Sale of zoning regulations 207 207 1 Change of zoning fee 1,250 1,250 Maps and miscellaneous 85 85 Mobile home permits 390 390 Special review 795 795 Sanitation permits $ 272S 2,725 Total receipts 25,219 2,725 27,944 IDISBURSEMENTS Remitted to County Treasurer 24,963 24,963 ' Remitted to County Health Department 2,800 2,800 Total disbursements 24,963 2,800 27,763 INET INCREASE (DECREASE) DURING YEAR 256 ( 75) 181 FUND BALANCE 1 Beginning of year 285 75 360 End of year $ 541 - $ 541 REPRESENTED BY Cash on hand $ 541 - $ S41 i 1 i 1 1 i ' AD COUNTY , COLORADO SHERIFF'S FEE FUND Statement of Cash Receipts, Disbursements and Fund Balance For the Year Ended December 31, 1968 RECEIPTS Civil collections Service and mileage $ 10,587 Expenses 116 Attachments, executions, etc. 1,071 Criminal collections Service and mileage 2,132 Criminal expenses 1,243 Investigation expense 1,285 Total receipts $ 16,434 IDISBURSEMENTS County Treasurer 12,807 Civil expenses 168 Criminal expenses 1,243 Investigation expense 1,285 ' Attachments, executions, etc. 1213 Total disbursements 16,716 1 NET DECREASE DURING YEAR ( 282) FUND BALANCE 1 Beginning of year 1,282 End of year $ 1 000 # T REPRESENTED BY Cash on hand $ 300 Demand deposit--Greeley National Bank 700 Total $ 1,000 1 I •WELD ' COUNTY , COLORADO I COUNTY TREASURER Statement of Cash Receipts, Disbursements and Fund Balance For the Year Ended December 31, 1968 IRECEIPTS General property taxes ICurrent year levy $ 14,380,056 Prior year levy 67,702 City specials 28,348 IInterest and penalties 34,673 Advertising 2,956 State allocations 8,681,936 ISpecific ownership 837,728 Redemptions 115,818 I Miscellaneous 8,005,839 Cash clearing 20592 Total receipts $ 32,175,648 IDISBURSEMENTS Warrants, bonds and interest coupons paid 31,690,549 I Redemptions 109,751 Cash clearing 20,592 Total disbursements 31 ,820,892 NET INCREASE DURING YEAR 354,756 I FUND BALANCE Beginning of year 3,108,523 ' End of year $ 3463 279 I REPRESENTED BY Cash on hand $ 53,974 Demand deposit--First National Bank 282,665 Demand deposit--Greeley National Bank 300,121 Demand deposit--Greeley National Bank 344 Savings account--Northern Colorado Savings & Loan 15,000 I Savings account--Empire Savings, Building and Loan 15,000 Savings account--Mountain Savings and Loan 15,000 Certificates of deposit (various banks) 2,781 ,175 ITotal $ 3,463,279 I . LCD!t.cc:#(1 f4, mow.- I it.� JOHN P. PROCTOR, C.P.A. AV State Auditor . Of V ONh' � .� P:)6 OFFICE OF STATE AUDITOR IA.. STA Te CAPITOL DENVER, COIORAOO e0203 October 10, 1969 RE: #576 Board of County Commissioners Weld County Courthouse Greeley, Colorado 80631 Gentlemen: We wish to acknowledge receipt of the Audit Reports of Weld County for the year ended December 31, 1968, covering the General Fund and the Departmental Statements, perpared by Anderson, Hunter, Thomte & Kurtz, Certified Public Accountants. Should our subsequent review of the reports require further information or clarification, we will advise you. Thank you very much for your cooperation. 'ary truly yours, _ Says-, 6 9'a. o P. Proctor, CPA tate Auditor JPP/b cc: Anderson, Hunter, Thomte & Kurtz WELD CO. COMMISSIONERS *REELEN;Coto. RECEIVED OCT 14 ,t: gashalloAntiff2r,3475441, r . 111; • aateet . • 4" S. .9.. /96/ DIRECTING CLERK OF THE BOARD TO MAIL REPORT OF EXAMINATION TO AUDITOR OF STATE DECEMBER 31, 1968: BE IT RESOLVED, that the Board of County Commissioners of Weld County, Colorado, in compliance with Chapter 110, Article 1, Section 6 of the Colorado Revised Statutes, 1963, authorize and direct the Clerk of the Board to mail a' copy of the report of examination for the year ending December 31, 1968, as complied by Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants, to the Auditor of State. The above and foregoing resolution was, on motion duly made and seconded, adopted by the following vote: AYES ta0 se ate HE BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO DATED: OCTOBER 8, 1969 VAN'. C Al 1 ry 3 '� 7 i11F7t gs r l I 't�i r'L�'r N+.M r. l e. rw \ T Li `A •W f � ,rn'i S^,aa +& VOWAIrrit d '- ' ri'a 'OIIjO .... �,aseptkest r f9' :Mri za�i /•`. F1 Y li b e • y041-b Yevie-6rsM414::/r r,Kw .C'Y�+'�, lT% r• e � tee{ ryM4� f ke r,,,x �y. Y� !� a r, ,r w x K'4., •7t ti iw,yn4 r>` ,y ,' r w, r '0 } 1: yi r "!i N,Fry ti AMe "l4 air t .W' 04;2p/' y eS� .tl` ' ' O '; " �'� w � 't��N �.. y ic^ } ,S iA'r r RECEIPT FOR.CERTIFIED MAIL-30¢ SCAT To 103TMMN CD atie.7 1 e OA DM -'1,11 .4) '0/,d/ikt/ ' ,-41/ - L ill/tie Cn P.O.,�S!T/�}T[,MO Zip COOL. /n J // • f%.fnµ{- ( KJ�lI--- MPG SIMICCI IO4 ADDITIONAL Ills Show*/o whom Shows to whom, Adin di.ww ellovf O Only 0 rind dab. dare,and when Z delnend Simonet❑ I0l fee ❑ • 950 lee I ❑,50b lee POO FaT1600 NO INWRANCE COVERAGE uROV$OEO (See other aide)Mar.1056 NOT MR MTERNATIan,MAIA .7.. Li�1./-0 1 ide,I Ali N. ANDKRDON. CwWWAM i at aAsetaaTM AVE.. O001.6.R .RT. OO . � f 'T . GIANN K. OIL.UNG_.CMAwr.M PP I0.104 ' RT. R. Rox NT. aRmaT. oaln. HAROLD W. AN04lSON. MISR wt. 1. asminorm, casho„ Oy.�£ WARD OT COUNTY COMMISSIONa SAMUEL U. TEMP /.�.r.r�,.^ y�,a COVi�AT!'OalliT - t"./Ci�+'AFS�01' CA ANN ■TOMO1. COON, CLAM ' • AND Ci. Saha s a , •MOMS alai' 4T. II - December 9, 1969 ' , - . Office of State Auditor , ' Mr. James M. Tinsley C. P. A. ' Deputy State Auditor 144 State Capitol Denver, Colorado Dear Mr. Tinsley: Thank you for your letter concerning the Weld County Audit Reports for the year ended December 31,, 1968. The Weld County Hospital audit report was prepared by Joe Brough and Company and I have called their office for a copy to be mailed to you immediately. If you do not receive it soon please let me know. Concerning the other questions raised, the Commissioners have assured me that performance bonds will be required on all contracts ^ in excess of $1,000. The- Public Trustee is now filing quarterly reports with the Commissioners as required. I have also been assured by the Commissioners that a report will be obtained in the future as to the • disposition of the mail service fees received by the County Clerk and Recorder. If you have further questions or comments I would appreciate receiving same. . Very truly yours, , arton Buss • Chief Accounting Officer BB/wa ccs Commissioners ' Robert Anderson Ann Spomer 4 , i •. Ow JOHN P. PROCTOR, C.P.A. ' �i��" �O State Auditor n.') 0)24 of "< \t Drat r 1, • • OFFICE OF STATE AUDITOR 1.. STATE CAPITOL DENVER. COLORADO A0303 December 8, 1969 RE: #576 Board of County Commissioners Weld County Courthouse Greeley, Colorado 80631 Gentlemen: We have reviewed the Audit Reports of Weld County for the year ended December 31, 1968, as prepared by Anderson, Hunter, Thomte & Kurtz, Certified Public Accountants. In reviewing these reports, we have noted the following matters which we feel are deserving of comments. The report indicates that the Weld County Hospital is governed by a separate Board and has been audited by a separate auditor. Our records show that no copies of the audit reports of the Weld County Hospital have been filed with the State Auditor's office. The Local Government Audit Law requires that all funds and activities of a County be audited each year and that the resulting audit reports be filed with the State Auditor's office. We request, therefore, that, if possible, you arrange for the filing of the Hospital audit reports with us so that our files on Weld County will be complete. If this is not feasible, will you please advise us as to whom we should contact to see that these reports are filed with us, as required by the Audit Law. The reports also reflect questions raised by the auditors as follows:: WELD CO, COMMISSIONERS GRECICV,CO6O. RECEIVED DEC 9 1969 4t?I$I$11011M12 ;$I$I4f5M;R • a ... .. a w ti • f Page 2 Board of County Commissioners RE: #576 Weld County 1. The failure of the County to require performance bonds on contracts in excess of $1, 000. 2. The failure of the public trustee to file the required quarterly reports with the County Commissioners. 3. The disposition of the mail service fees received by the County Clerk and Recorder. As the auditors have indicated that these matters might be violations of State Law, we would appreciate your comments on them also. Very truly yours, K/d- ll (///James M. Tinsley, CPA Deputy State Auditor JMT/JVC/b WELD CO. COMMISSIONERS CREiw4Y,OD6Q RECEdVE DEC 9 tti ANL ^R Sr9r7niT','.^,1121°I21518 • • • • • • • • - • S • DIRECTING CLERK OF THE BOARD TO MAIL REPORT OF EXAMINATION TO AUDITOR OF STATE DECEMBER 31, 1969: BE IT RESOLVED, that the Board of County Commissioners of Weld County, Colorado, in compliance with Chapter 110, Article 1, Section 6 of the Colorado Revised Statutes, 1963, authorize and direct the Clerk of the Board to mail a Copy of the report of examination for the year ending December 31, 1969, as compiled by Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants, to the State Auditor. The above and foregoing resolution was, on motion duly made and seconded, passed by the following vote on roll call: /� AYES: St—a_ f ci9 //4. .° JI- it 1 OARD OF CO CO ISSIONERS WELD COUNTY, COLORADO DATED: AUGUST 26, 1970 MB 36: ?-1'1 F: Audit: '69 1 i 1 1 1 ' WELD COUNTY , COLORADO DEPARTMENTAL STATEMENTS N ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31, 1969 II I 8-19 This report does not include the following audit reports: 1 It al!lh Dalian., at Nursing Home Mental Health Center 1 1 1 1 t WELD COUNTY , COLORADO ' ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS ' December 31, 1969 1 1 a WELD COUNTY , COLORADO TABLE OF CONTENTS P_age ' Independent Accountants' Opinion 1-2 Exhibit A Balance Sheet--All Funds 3 Exhibit B General Fund Statement of Changes in Fund Balance 4 It Schedule 1 General Fund Statement of Revenue--Actual and Estimated S Schedule 2 General Fund Statement of Expenditures and Encumbrances-- IActual and Estimated 6-11 Exhibit C Road and Bridge Fund IStatement of Changes in Fund Balance 12 Schedule 3-1 Road and Bridge Fund IStatement of Revenue--Actual and Estimated 13 Schedule 3-2 Road and Bridge Fund Statement of Miscellaneous Revenue by Districts 14 Schedule 4-1 Road and Bridge Fund I I Road District *1 Statement of Expenditures and Encumbrances-- Actual and Estimated 1S 1 Schedule 4-2 Road and Bridge Fund Road District *2 Statement of Expenditures and Encumbrances-- Actual and Estimated 16 ' Schedule 4-3 Road and Bridge Fund Road District *3 Statement of Expenditures and Encumbrances-- IActual and Estimated 17 Schedule 4-4 Road and Bridge Fund County Shop Statement of Expenditures and Encumbrances-- Actual and Estimated 18 1 ' WELD COUNTY , COLORADO TABLE OF CONTENTS bat Schedule 4-5 Road and Bridge Fund I Sign Department Statement of Expenditures and Encumbrances-- IActual and Estimated 19 Exhibit D Public Welfare Funds Statement of Changes in Fund Balance 20 Schedule 5 Public Welfare Fund Statement of Revenue--Actual and Estimated 21 Schedule 6 Public Welfare Fund ' Statement of Expenditures--Actual and Estimated 22-23 Schedule 7 Public Welfare Fund--Old Age Pension ' Statement of Cash Receipts, Disbursements and Balance 24 Schedule 8 Public Welfare Fund--E.O.A. Title V Statement of Cash Receipts, Disbursements and Balance 25 Exhibit E Public Works Fund Statement of Changes in Balance 26 ' Schedule 9 Public Works Fund--Hospital Construction Statement of Revenue and Expenditures-- IActual and Estimated 27 Schedule 10 Public Works Fund--County Buildings ' Statement of Revenue and Expenditures-- Actual and Estimated 28 ' Exhibit F Voting Machine Bond Redemption and Interest Fund Statement of Revenue and Expenditures--Actual and Estimated ' Statement of Changes in Fund Balance 29 Exhibit G Contingent Fund Statement of Revenue and Expenditures--Actual and Estimated Statement of Changes in Fund Balance 30 • • WELD COUNTY, COLORADO TABLE OF CONTENTS That Exhibit H Trust and Agency Funds Statement of Cash Receipts, Disbursements and Balance 31 ' Exhibit I Statement of General Bonded Debt 32 I Exhibit J Statement of General Fixed Assets 33 Schedule 11 General Fixed Asset Fund Summary of Furniture, Machinery and Equipment by Departments 34 Notes to Financial Statements 3S 1 1 1 r • . . • ANDERSON, HUNTER,TMOMTE 9 KURTZ cetfiroCo •u•I.lC ACCOUNTANTS I I To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the balance sheets of the various funds and balanced groups of accounts of Weld County, Colorado at December 31, 1969 and the related statements of operations and changes in fund balances for the ' year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The County may be in violation of state law in regard to the following matters: ' 1 . Transfers of funds from the Contingent Fund to the ' General Fund and the Retirement Fund amounting to $547,000 and $35,000 respectively, although approved by the Colorado Tax Commission, may not qualify as proper expenditures from this fund as provided by law. Also, the transfers to the General Fund exceeded the appropriation in the amount of I $2,000. 2. Road and Bridge Fund expenditures exceed appropriation by S33,968. The accompanying statements do not reflect the financial trans- actions or fixed assets of the Weld County General Hospital or the Weld County Municipal Airport (which is jointly financed with the City of Greeley). These functions are governed by separate boards who employ their own auditor and submit separate audit reports. Our examination of the Weld County Officials and Employees Retirement Fund was limited to the cash received and cash paid out by the County Treasurer (see Exhibit H). This retirement plan is governed by a separate board and to date has not been I • . .V . Iaudited by a Certified Public Accountant. The financial transactions of the various County officials fee funds and other County departments are covered in a separate audit report. I The fixed assets as shown on the statement of General Fixed Assets group of accounts are valued at cost, appraised values (in the case of land), I insurance coverage (in the case of buildings), estimated acquisition costs or, in some instances, at current replacement costs. As values other than cost are material in the valuation of the general fixed assets and inadequate internal Icontrol exists in the recording of such assets, we are unable to express an opinion as to the fairness of the accompanying statements of the General Fixed Assets group of accounts. I In our opinion, except for the statements of the General Fixed Assets I ' group of accounts , the accompanying balance sheets and related statements of operations present fairly the financial position of the various funds and the information contained in the balanced groups of accounts of Weld County, I Colorado at December 31, 1969 and the results of their operations and changes in fund balances for the year then ended in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. ANDERSON, HUNTER, THOMTE & KURTZ IJune 26, 1970 Greeley, Colorado I I I I I 1 Page 2 1 1 I I FINANCIAL STATEMENTS • 1 1 1 =1 • • I • WELD COUNTY , COLORADO Balance Sheet--All Funds December 31, 1969 Road and Public '. General Bridge Welfare • Fund Fund Funds ASSETS Cash and cash items $686,284 $ 163,289 $282,353 Cash with county officers 15,491 Accounts receivable 42,354 117,835 70,421 Delinquent taxes receivable (net) 12,244 7,575 8,235 Inventories 238,487 Amount available for retirement of serial bonds Amount to be provided for retirement of serial bonds Property--Exhibit J Land Buildings Furniture , machinery and equipment ' Total $ 756,373 $ 527,186 $361,009 LIABILITIES Accounts payable 39,484 133,592 42,686 , General obligation bonds payable Total liabilities 39,484 133,592 42,686 RESERVES AND FUND BALANCE 1 Reserve for encumbrances 29,996 63,175 Reserve for funds held in trust 2,172 , Investment in property Reserve for inventories 238,487 Fund balance 686,893 91 ,932 316 .151 ,;' Total $756,373 $527,186 $ 361 ,009 1 1 See notes to financial statements . Exhibit A' 1 • • • Public Bond Trust and General General Works Redemption Contingent Agency Bonded Fixed ' Eund Fund Fund Funds Debt Assets 5256,997 $ 10,647 $362,521 $ 1,797 ,776 1,858 295 7,628 $ 10,942 55,058 ' $ 407,878 2,474,754 4,387,638 $258,855 $ 10,942 $370, 149 $ 1,797 ,776 $ 66 ,000 $ 7,270,270 66,000 - - - - 66,000 - 7 ,270,270 25$,855 10 ,942 370 , 149 1 ,797,776 $258,855 $ 10,942 $370, 149 $ 1 ,797,776 $ 66,000 $ 7,270,270 1 Page 3 WELD COUNTY , COLORADO ' GENERAL FUND Statement of Changes in Fund Balance For the Year Ended December 31, 1969 ' Budget over (under) Actual Budget actual FUND BALANCE--January 1, 1969 $ 591,116 S 411,561 (5179,555) IADD Excess revenue and transfers over expenditures and encumbrances Revenue--Schedule 1 2,083,443 1,866, 100 ( 217,343) Transfer from Contingent Fund 547,000 545,000 ( 2,000) Total 2,630,443 2,411, 100 ( 219,343) Less expenditures and encumbrances-- Schedule 2 2 ,535 ,495 ? ,596 ,737 61 242 Net excess 94,948 ( 185,637) ( 280,585) Prior year reserve for encumbrances in ' excess of expenditures--Schedule 2 829 - ( 829 FUND BALANCE--December 31, 1969 $ 686,893 S 225,924 ($460,969) 1 1 ISee notes to financial statements. Exhibit B Page 4 I ! • WELD COUNTY , COLORADO I GENERAL FUND Statement of Revenue--Actual and Estimated For the year Ended December 31, 1969 IBudget over (under) I Actual Budget actual REVENUE FROM LOCAL TAXES General property taxes $ 927,131 $ 918,500 (S 8,631) I Interest and penalties on taxes 2,571 2,400 ( 171) Specific ownership tax 60,412 55,000 ( 5,412) Total revenue from local taxes 990, 114 ' 975,900 ( 14,214) IREVENUE FROM COUNTY OFFICERS FEES Clerk and Recorder 170 ,237 150,000 ( 20,237) I Treasurer 117,733 105,000 ( 12,733) Sheri££ 13,049 12,000 ( 1,049) District Court 46 ,021 40,000 ( 6,021) I District Court--Probation Department 4,976 7,000 2,024 County Court 79 ,353 60,000 ( 19,353) Planning Commission 38, 173 30 ,500 ( 7,673) ITotal revenue from county officers fees 469 ,542.- 404,500 ( 65,042) REVENUE FROM USE OF MONEY AND PROPERTY I Interest income 180,251 120,000 ( 60,251) Nursing home facilities 180,251 300,000 ( 55,154) State Public Health Service rental 1,800 3,300 1,500 I Veterans office rental 600 600 Oil, gas, mineral lease rentals and royalties 32, 185 _ 10,000 ( , 22,185) I Total revenue from use of money and property 569,990 433,900 ( 136,090) IREVENUE FROM OTHER SOURCES Motor vehicle penalty assessments 19,463 17,500 ( 1,963) Advertising 3,824 3,000 ( 824) I State Probation Department reimbursement 18,297 17,000 ( 1,297) Motor fuel tax refunds 974 500 ( 474) Liquor licenses (15%) 930- 800 ( 130) ICivil Defense refund 962 ( 962) C.S.U. Extension Service reimbursement 4,633 7,000 2,367 Miscellaneous revenue 4.714 6,000 1 ,286 ITotal revenue from other sources 53,797 51,800 ( 1,997) ' Total revenue $ 2 ,083 ,443 $ 1 ,866, 100 ($217,343) I Schedule 1 IPage 5 IMIMMIMWELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1969 Credit ,`. Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance GENERAL GOVERNMENT County Commissioners Salaries Expenses Total - - -- County Clerk and Recorder Clerk and Auditor I Salaries `= Expenses Information retrieval Salaries Expenses Recording Salaries Expenses $ 498 $ 515 ($ 17) Motor vehicle Salaries Expenses Election and registration Salaries Expenses Drivers' division Salaries Expenses _ Total 498 515 ( 17) 1 County Treasurer Salaries Expenses Total - County Assessor Salaries Expenses Assessment contacts Total - - - Superintendent of Schools Salaries Expenses Total - - - See notes to financial statements. Schedule 2-1 1 • • I II Appropriation for Unencumbered 1969 Expenditures Encumbrances balance ' $ 25,500 $ 25,500 6,000 7,035 I ($_,L21.§.)035 - 31,500 32,535 ( 1,035) ' 34,709 33,782 927 I500 424 76 13,183 13,074 109 ' 2,919 1 ,747 1,172 48,535 40,856 7,679 I14,547 17,452 ( 2,905) 78,129 75,360 - 2,769 I8,495 8,668 ( 173) 18,465 16,403 2,062 ' 1,950 2,527 ( 577) 39,339 36,848 2,491 3 ,710 5, 130 $ 170 ( 1,590) 264,481 252,271 170 12,040 II54,243 51,248 2,995 23 675 20 ,867 1,500 1308 77,918 72,115 1,500 4,303 151,147 148,858 2,289 36,300 42,621 6,500 ( 12,821) 7,000 7,000 194,447 191,479 6,500 ( 3,532) ' 18,441 18,092 349 2,050 732 1,318 20,491 18,824 - 1,667 IPage 6 • • 1 WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1969 Credit Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance GENERAL GOVERNMENT (Continued) Grounds and Buildings Salaries Cleaning supplies Heat and power Maintenance supplies Water Plumbing Trash Elevator Electrical Insurance Office supplies Uniforms Total - - - General Administrative County Auditor County Attorney--retainer County Attorney--legal fees and expense Special Attorneys Dues and meetings Total Total general government 498 515 ( 17) 1 ' JUDICIAL AND LAW ENFORCEMENT District Court Salaries Expenses Library i Water Court Total - - - District Attorney Salaries Expenses — Total - - - See notes to financial statements. 1 Schedule 2-2 I • . I I Appropriations I for Unencumbered 1969 Expenditures Encumbrances balance 94,369 94,377 ( 8) 6,000 6 ,545 ( 545) I 30 ,000 22 ,949 7,051 6 ,000 4,852 ( 2,852) 1,600 1 ,949 ( 349) I 6,000 1,418 4,582 825 1 ,040 ( 215) 3,600 3,081 519 I 3,000 1 ,970 1,030 900 44 856 I200 282 ( 82) 1 ,955 1 ,984 ( 29 154,449 144,491 - 9,958 I11,500 11,500 2,400 2 ,400 10 ,000 13,844 ( 3,844) 2,500 2,759 ( 259) I3 ,100 4,424 _ ( _LAS) 29500 34,927 ( _LSD I772,786 746,642 8,170 17,974 104,855 104,613 242 ' 51,130 55.194 ( 4,064) 6,000 10,667 ( 4,667) 606 ( 606 161,985 171,080 - ( 9,095) 54,410 54,373 37 10 ,080 10,827 ( 747 64,490 65 ,200 - ( 710) I Page 7 • • • WELD COUNTY , COLORADO GENERAL FUND I Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1969 Credit I Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance JUDICIAL AND LAW ENFORCEMENT (Continued) County Court I Salaries Expenses Total - - — I Sheriff Salaries Expenses 376 379 ( Total 376 379 ( 3) County Jail expenses - - - � ' County Coroner expenses - - - I Jury Commissioner Salaries I, Expenses Total - - — Probation Department Salaries Expenses _ ia,' Total _ Total judicial and law enforcement 376 379 ( 3) I? AUXILIARY PURPOSES ,: Extension service Salaries Expenses '_ Education program Total - - — I Weed control Salaries Expenses _ Total - - See notes to financial statements. I Schedule 2-3 ir II ll Appropriation ' for F,x� Unencumbered 1969 enditures encumbrances balance ll 74,263 71 ,893 2,370 ' -15,190 14,605 585 89,453 86,498 2,955 ll161,170 159,640 1,530 24400 39,442 140 ( 15 182 185,570 199,082 140 ( 13,652) ' 9 ,000 13 ,011 - ( 4,011) I6,000 7,526 ( 1,526) I2 ,184 2,100 84 700 _ 431 269 ' 2,884 2,531 - 353 ' 51,979 51 ,093 886 5 ,000 4,350 650 • 56,979 55 ,443 - 1 ,S36 ' 576,361 600,371 140 ( 24,150) I ' 32,591 32,433 158 15,640 14,272 1,368 7,000 4,429 2,571 ' 55,231 51 ,134 - 4,097 I25,220 18,510 6,710 20 ,098 18 ,198 1,900 45,318 36,708 - 8,610 1 ' Page i i ! WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances—Actual and Estimated For the year Ended December 31 , 1969 Credit Prior year (charge) reserve for prior year to fund ,, encumbrances expenditures balance AUXILIARY PURPOSES (Continued) County projects Mimeograph Salaries Supplies PBX operator Salaries Expenses Inventory Salarie s Expenses Public Trustee expenses Blood alcohol tests Special salaries Chamber of Commerce Ambulance service Engineering Department Miscellaneous Special fees--reporter Total Veterans' office Salaries Expenses Total - - - Planning Commission Salaries Expenses 2 ,200 2,200 ! Total 2,200 2,200 - Civil Defense Salaries Expenses Total - - - See notes to financial statements. Schedule 2-4 I • • I I ' Appropriation for Unencumbered 1969 Expenditures 8ncumbrances balance I 5,000 2,115 2,885 I263 ( 263) II 22,000 4,830 ( 114) 22,000 24,318 ( 2,318) 4,200 4,200 100 122 ( 22) 200 243 ( 43) ' 5,000 4,145 855 5,284 1,078 4,206 3,500 2 ,500 1,000 I 1,000 5,097 ( 4,097) 3,000 3,053 ( 53) 2 ,500 3 ,481 ( 981) I 1 ,000 600 400 - 57,500 56,045 1,455 I5 ,100 5,100 400 408 ( 8) 5,500 5,508 - ( 8) I13,850 16,060 ( 2,210) 16,000 14,434 1 .566 29 ,850 30,494 - .( 644) I 3,120 2,496 624 I 1 ,950 1,943 7 -5,070 4,439 631 I IIPage 9 • • I WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1969 Credit . Prior year (charge) reserve for Prior year to fund 1: encumbrances expenditures balance AUXILIARY PURPOSES (Continued) Nursing Home Salaries Expenses Total Miscellaneous Social Security Insurance and bonds Publishing and advertising Supplies ' Other expenses Total Efficiency study Junior (4-H) fair Harvest fair County Municipal Airport County Library Health Department Mental Health Center Total auxiliary purposes 2,200 2,200 CAPITAL OUTLAY I.• County Commissioners Auditing Department County Clerk and Recorder Clerk and audit Information retrieval Recording 83 83 s- Motor vehicle Election and registration Drivers' division County Treasurer County Assessor 201 218 ( 17) Grounds and buildings Superintendent of Schools See notes to financial statements. ' Schedule 2-S • I Appropriation I for Unencumbered 1969 Expenditures Encumbrances balance I417,012 376,147 40,865 112 ,000 114,051 ( 2,051) ' 529,012 490, 198 - 38,814 I 45,000 49 ,452 ( 4,452) 60,000 40 ,336 19,664 5 ,000 4,316 684 I5,000 5,000 5 ,000 7,945 ( _2,945) 120,000 102 ,049 - 17,951 I12 ,452 ( 12,452) 8,400 8,283 117 I 6 ,300 6,300 4,909 4,909 95,000 95,000 I190,000 190,000 20,500 20,500 I1,172,590 1, 114,019 - 58,571 8,487 469 8,018 3,541 ( 3,541) I 500 500 280 280 1,200 219 981 I2,640 1,129 1,511 300 9,711 ( 9,411) 414 354 60 ' 850 1,136 ( 286) 825 54 423 348 25,000 1,303 10,475 13,222 ' 200 200 I I page 10 • S 1 WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1969 Credit Prior year (charge) reserve for Prior year to fund 1, encumbrances expenditures balance CAPITAL OUTLAY (Continued) District Court I District Attorney 114 114 County Court County Sheriff 4,218 4,228 ( 10) 1 Coroner Probation Department Extension service ' Weed control Planning Commission Nursing Home--equipment 4,736 3,986 750 It Nursing Home--building 12,500 12,374 126 Mental health Inventory clerk Mimeograph department Total capital outlay 21 ,852 21,003 849 I Total expenditures and encumbrances $24,926 $ 24,097 $829 Expenditures (above) ' ;. Encumbrances (above) Total (to Exhibit B) 1 See notes to financial statements. Schedule 2-6 i I • • I I Appropriation I for Unencumbered 1969 Expenditures Encumbrances balance ' 6,000 5 ,545 455 150 150 3, 120 4,438 ( 1,318) 1 6 ,784 10,052 ( 3,268) 1,000 1,000 2,500 1 ,004 1,496 I600 138 462 1 ,200 1 ,940 ( 740) 1,000 541 4,217 ( 3,758) I10 ,450 5 ,238 1, 129 4,083 681 ( 681) I 1 ,500 1,500 126 ( 126) 2 ,010 ( , 2010) I75 ,000 _ 44 .467 21 686 8,847 ' S2r_5.96 ,737 $ 2 ,505,499 $29 ,996 561,242 $ 2,505,499 29 .996 I S2 ,535 ,495 I I I I 1 Page 11 f • • WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Statement of Changes in Fund Balance ' For the Year Ended December 31 , 1969 Budget over (under) ' Actual Budget actual FUND BALANCE--January 1 , 1969 (deficit) ($ 23, 190) $ 4,583 ($27,773) ' ADD Excess of revenue over expenditures and encumbrances Revenue--Schedule 3 2 , 113,721 2,031,750 ( 81 ,971) I Less expenditures and encumbrances-- Schedule 4 Road District #1 501,736 528, 192 26,456 ' Road District #2 812,341 775,013 ( 37,328) Road District #3 597,928 563,331 ( 34,597) Shop 61,812 85 ,000 23,188 ' Sign Department 56 ,687 45,000 ( 11,687) Total 2 ,030 ,504 1 ,996,536 (• 33,968) Net excess 83,217 35,214 48,O03 Prior year reserve for encumbrances in excess of expenditures—Schedule 4 13, 100 13,100 1 Decrease in reserve for inventories 18,805 18 ,805 FUND BALANCE--December 31 , 1969 S 91 ,932 $ 52 ,897 $39,035 1 1 See notes to financial statements. Exhibit C ' Page 12 • • WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Statement of Revenue--Actual. and Estimated ' For the Year Ended December 31, 1969 Budget _ over (under) Actual Budget actual REVENUE FROM LOCAL SOURCES ' General property taxes $ 649,511 $ 640,000 ($ 9,511) Interest and penalties on taxes 1,800' 2,000 200 Specific ownership tax "B" 42,289 27,000 ( 15,289) Operator and chauffeur licenses 25,192'' 26,550 1,358 Miscellaneous revenue--Schedule 3-2 24,904 / 25,200 296 Total revenue from local sources 743,696 720,750 ( 22,946) IREVENUE FROM STATE SOURCES Highway users tax 1,047,603 900,000 ( 147,603) ' Specific ownership tax "A" 69,235✓ 70,000 765 Motor vehicle registration fees 41,575 40,000 ( 1,575) Flood disaster assistance 207,467 300,000 92,533 Total revenue from state sources 1,365,880 1,310,000 ( 55,880) REVENUE FROM FEDERAL SOURCES ' Mineral leasing act 4,145 1 ,000 ( 3_,145) Total revenue $2, 113,721 $2,031 ,750 (S 81,971) 1 I i ISee notes to financial statements. Schedule 3-1 Page 13 1 s t WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Statement of Miscellaneous Revenue by Districts For the Year Ended December 31, 1969 District Number County 1 2 3 Shop Total SALES TO OTHERS ' Mixed oil and paving $2,098 $ 2,098 Materials $ 1 ,333 51,277 288 $ 1,072 3,970 Vehicle maintenance 17,494 17,494 ' Equipment sold 150 50 200 RENTAL OF FACILITIES 393 - - - 393 IMISCELLANEOUS 24 273 298 154 749 Total miscellaneous revenue $ 1 ,900 S 1 ,550 $2,734 $ 18,720 $24,904 1 1 ISee notes to financial statements. Schedule 3-2 Page 14 • • I WELD COUNTY , COLORADO I ROAD AND BRIDGE FUND Road District *1 Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1969 I Credit Prior year (charge) I reserve for Prior year to fund encumbrances expenditures balance ROAD AND BRIDGE MAINTENANCE I AND CONSTRUCTION Salaries Supervision Labor Engineering and survey Materials--road oil1 Materials--other Total road and bridge maintenance and construction - - - I EQUIPMENT MAINTENANCE AND OPERATION Gasoline, oil and antifreeze , Diesel fuel Tires , Equipment repairs, parts, etc. Total equipment maintenance and operation - - - CAPITAL OUTLAY '' New equipment $ 6,874 $6,874 Land, buildings and improvements 13,100 $ 13, 100 Rights-of-way Total capital outlay 19,974 6,874 13, 100 ADMINISTRATION Employees' health and life insurance Property and liability insurance 'I Workmen's compensation Social Security Other expense Total administration - - - Total $ 19,974 $6,874 $ 13,100 I 1 See notes to financial statements. Schedule 4-1 11 • • • • I I IAppropriation for Unencumbered ' 1969 expenditures Encumbrances balance I S 6,300 $ 6,300 226,000 211,973 $ 14,027 1 ,000 173 827 I60,000 12,981 47,019 34,292 20 ,537 13 ,755 327,592 251,964 - 75,628 ll 18,000 17 ,283 717 12,500 13 ,499 ( 999) ' 9,500 6,955 2,545 53 ,000 45 ,378 7 ,622 93 ,000 83 ,115 - 9,885 I 65,000 90,937 ( 25 ,937) 13,100 45,406 ( 32,306) 900 150 750 ' 79 ,000 136,493 - ( 57,493) ' 5,800 5,827 ( 27) 3,200 3,225 ( 25) 5,000 5,074 ( 74) ' 10,600 10,477 123 4,000 5,561 ( 1 561 284600 30,164 - ( 1 564 I $ 528,192 $ 501,736 - $26 ,456 I I ' Page 1S WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Road District #2 Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1969 1 Credit Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance ROAD AND BRIDGE MAINTENANCE AND CONSTRUCTION Salaries--supervision Salaries--other Reconstruction of flood damage Engineering and survey Materials--road oil Materials--other $ 4,616 $ 4 ,616 Total road and bridge maintenance and construction 4,616 4,616 - , > EQUIPMENT MAINTENANCE AND OPERATION Gasoline , oil and antifreeze '. Diesel fuel Tires Equipment repairs, parts, etc. Total equipment maintenance and operation - - - CAPITAL OUTLAY New equipment 29,309 29,309 Land, buildings and improvements Rights-of-way Total capital outlay 29,309 29,309 - ADMINISTRATION Employees' health and life insurance Property and liability insurance Workmen's compensation Social Security Other expense 1; ' Total administration - - - Total $ 33 ,925 $ 33,925 - Expenditures (above) Encumbrances (above) Total (to Exhibit C) See notes to financial statements. Schedule 4-2 • • I II IAppropriation for Unencumbered ' 1969 _ Expenditures Encumbrances balance S 6,300 $ 6,300 I 205,320 205,855 ($ 535) 256,643 257 ,490 ( 847) 1,000 380 620 I60,000 66,674 ( 6,674) 50,000 83 ,423 ( 33 423 I579 ,263 620,122 - ( 40,859) I20,000 16,810 3, 190 15,000 12,681 2,319 I 9 ,000 7,245 1,755 55 000 40,053 14,947 99,000 76,789 - 22,211 I 66,000 49 ,282 S36,000 ( 19,282) 500 500 _ 250 1 ,153 ( 903 66,750 50,435 36,000 ( 19,685) 6,800 6,655 145 3 ,200 3 ,225 ( 25) 5,000 4,275 725 ' 11,000 10 ,183 817 4,000 4,657 ( 657 30 ,000 28,99S - 1,005 I $775,013 $776,341 $ 36,000 ($37,328) I $ 776,341 36,000 I $ 812,341 IPage 16 — WELD COUNTY , COLORADO ROAD AND BRIDGE FUND , Road District *3 Statement of Expenditures and Encumbrances--Actual and Estimated For the year Ended December 31 , 1969 I Credit Prior year (charge) I reserve for Prior year to fund encumbrances expenditures balance ROAD AND BRIDGE MAINTENANCE ', AND CONSTRUCTION Salaries--supervision Salaries--other ', Reconstruction of flood damage Engineering and survey Materials--road oil ', Materials--other Total road and bridge maintenance and construction - - I EQUIPMENT MAINTENANCE AND OPERATION Gasoline, oil and antifreeze , Diesel fuel Tires , Equipment repairs, pans, etc. Total equipment maintenance and operation - - - CAPITAL OUTLAY ' New equipment Land, buildings and improvements Rights-of-way _ Total capital outlay - - - I ■? ADMINISTRATION Employees' health and life insurance , Property and liability insurance Workmen's compensation Social Security Other expense Total administration - - Total - - - is 1 See notes to financial statements. I Schedule 4-3 ' I • I I ' Appropriation for Unencumbered 1969 Expenditures Encumbrances balance ' $ 12 ,600 $ 13,245 ($ 645) 205,380 218 ,379 ( 12,999) 43,357 43,357 I 250 440 ( 190) 60 ,000 41 ,831 18, 169 55 ,000 66 , 181 ( 11_,_18J 376,587 383 ,433 - ( 6,846) I18,000 22,922 ( 4,922) 12,000 11,486 514 10 ,000 14,721 ( 4,721) 68 ,719 61 ,028 7,691 108,719 110, 157 - ( 1,438) ' 50,000 69,781 ( 19,781) 1,000 4,197 ( 3,197) 25 26 ( 1) ' 51,025 74,004 - ( 22,979) I 5,800 7,272 ( 1,472) 3,200 3,225 ( 25) 5,000 5, 112 ( 112) I 10,500 11 ,118 ( 618) 2 ,500 3607 ( 1 107 ------ 27,000 30 ,334 - ( 3 334 I $ 563 ,331 $597 ,928 - ($ 34,597) I I Pe.ge17 I . • WELD COUNTY , COLORADO ROAD AND BRIDGE FUND County Shop Statement of Expenditures and Encumbrances-Actual and Estimated For the Year Ended December 31, 1969 Credit Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance EQUIPMENT MAINTENANCE AND OPERATION Salaries--supervision Gasoline, oil and antifreeze Tires Equipment repairs , parts, etc. Total equipment maintenance and operationI - - - OTHER OPERATING COSTS Salaries Motor fuel and lubrications Equipment repairs, parts, etc. Total other operating costs - - CAPITAL OUTLAY New equipment - - - ADMINISTRATION Salaries Employees' health and life insurance Property and liability insurance Workmen's compensation Social Security Other expenses Total administration - - - Is Total - - - 1 See notes to financial statements. Schedule 4-4 • I I IAppropriation for Unencumbered 1969 _ Expenditures Encumbrances balance I S 5,500 $ 6,300 ($ 800) 400 245 155 I300 271 29 3 ,000 4 ,319 ( _11_3S 1 9,200 11 , 135 - ( 1,935) 1 5,000 8,284 ( 3 ,284) 10,500 4,041 6,459 I 14,500 14,500 30,000 12,325 - 17 ,675 I7,000 3,738 - 3,262 I25,000 22,728 2,272 2,000 1 ,534 466 I 1,500 1,075 425 1,500 1,144 356 3,800 1 ,769 2,031 I 5,000 6,364 - ( 364 1 38,800 34 ,614 4,186 S85,000 $61 ,812 - $ 23 ,188 I I I I IPage 18 I WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Sign Department Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1969 Credit Prior year (charge) reserve for Prior year to fund encumbrances expenditures balance OPERATIONS Salaries Material and supplies Total operations - EQUIPIv12NT MAINTENANCE CAPITAL OUTLAY Machinery and equipment Trucks and trailers Furniture Building improvements Total capital outlay ADMINISTRATION Employees' health and life insurance Social Security Utilities Total administrative - - TotalMImmialm 1'. Expenditures (above) Encumbrances (above) Total (to Exhibit C) I See notes to financial statements. I Schedule 4-S • I I I Appropriation for Unencumbered _ 1969 pcpenditures Encumbrances balance I $ 11,061 3 ,980 $25,575 IS 30 ,000 15,041 25,575 ($ 10 ,616) ' 1,479 ( 1,479) 1 ,176 1 ,600 I 8,985 299 1 ,608 I14,000 12,068 1 ,600 332 I261 531 I 132 1000 924 76 I $45,000 $29 ,512 $27, 175 ($ 11 ,687) I $ 29 ,512 I27 ,175 $ 56,687 I I I IPage 19 1 • • ' WELD COUNTY , COLORADO PUBLIC WELFARE FUNDS Statement of Changes in Fund Balance For the Year Ended December 31, 1969 1 Budget over (under) Actual _ Budget actual IFUND BALANCE--January 1, 1969 S 374,663 S 203,840 (5170,823) 1 ADD Net increase in Old Age Pension Fund-- Schedule 7 3,165 - ( 3,165) 1 Total 377,828 203,840 ( 173,988) DEDUCT I Excess expenditures over revenue of Public Welfare Fund Expenditures--Schedule 6 2,730,939 3,105,023 374,084 1 Revenue--Schedule 5 2,669,758. 2,923,385 253,627 Net excess (decrease) { 61,181) ( 181,638) 120,457 I Net decrease in E.Q.A. Title V-- Schedule 8 ( 496 - 496 1 FUND BALANCE--December 31, 1969 $ 316,151 5_.2.1a0.2. (S 293,949) 1 FUND BALANCE REPRESENTED BY Public Welfare Fund S 312,584 ' Old Age Pension Fund--Schedule 7 3,567 Total S 316,151 1 1 1 ISee notes to financial statements. Exhibit D 1 Page 20 11I • WELD COUNTY , COLORADO ' PUBLIC WELFARE FUND Statement of Revenue--Actual and Estimated ' For the Year Ended December 31, 1969 Budget over (under) Actual Budget actual ' REVENUE FROM LOCAL TAXES General property S 491,625 S 489,000 ($ 2,625) Specific ownership 32,017 52,000 19,983 ' Interest and penalties 1 ,363 2,000 525,005 637 Total revenue--local sources ^ 543,000 17,995 I REVENUE PROM STATE SOURCES Administration 418,918 502,745 83,827 Aid to dependent children 1, 128,331 1,302,400 174,069 I Aid to the blind 13,148 17,840 4,692 Aid to the needy disabled 257,029 254,400 ( 2,629) Child care 265,046 249,600 ( 15,446) Cuban refugees 5,718 ( 5,718) Tuberculosis assistance 1 ,702 6,400 4,698 Total revenue--state sources 2,089,892 2,333,385 243,493 IREVENUE FROM OTHER SOURCES Refunds 54,861 47,000 ( 7,861) ITotal revenue $ 2,669,758 S 2,923,385 S 253,627 I I 1 I ' See notes to financial statements. Schedule 5 1 Page 21 I • • WELD COUNTY , COLORADO IPUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated For the Year Ended December 31 , 1969 I Budget over (under) Actual , Budget actual I ADMINISTRATION Salaries S 420,942 S 514,423 $ 93,481 Travel 19,149 20,000 851 I Employee benefit plans: O.A.S.D.I. 19,956 24,000 4,044 Blue Cross 4,195 5,000 805 I Retirement 11,559 16,000 4,441 Group life insurance 755 850 95 Workmen's compensation 374 1,000 626 I Medical examinations 4,215 3,000 ( 1,215) Postage 6,839 7,000 161 Telephone 8,327 9,000 673 I Printing 5,001 7,000 1,999 O££ice supplies 4,347 4,000 ( 347) Equipment 3, 170 5,000 1,830 I Legal services 6,299 10,000 3,701 Service machines 2,086 3,000 914 Credit bureau 207 700 493 I Subscriptions and books 166 250 84 Tuition fees and dues 300 500 200 Food stamps 289 500 211 I Miscellaneous 109 1 1,000 891 Transfer to E.O.A. Title V ,373 ( 1 ,373) Total administration 519,658 632,223 112,565 IGENERAL ASSISTANCE Cash 1,000 1,000 I Assistance 14,869 35,000 20,131 Colorado General 1,325 10,000 8,675 County hospital 1,906 33,000 31,094 I Doctors 7,646 10,000 2,354 Dentists 11,300 11,300 Optometrists 9,944 10,000 56 1 Drugs 2,442 15,000 12,558 Nursing home care 762 2,000 1,238 Ambulance 476 2,500 2,024 I Miscellaneous medical services 168 2,000 1,832 Birth control 115 500 385 Burials 1,577 4,000 2,423 ITotal general assistance 52,530 136,300 83,770 See notes to financial statements. Schedule 6-). ' Page 22 WELD COUNTY, COLORADO I PUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated For the Year Ended December 31, 1969I _ Budget over (under) I Actual - Budget actual AID TO DEPENDENT CHILDREN Assistance $ 1,407,783 $ 1, 592,800 3185,017 I Medical premiums 29,160 33,000 3,840 Drugs 2,200 2,200 Total aid to dependent children 1,436,943 1,628,000 191,057 IAID TO THE BLIND Assistance 14,397 18,000 3,603 IMedical premiums 337 300 ( 37) Treatment 1,467 2,000 533 Drugs 300 300 IBurials 200 200 Nursing home care 1,500 1,500 Total aid to the blind 16,201 22,300 6,099 I AID TO THE NEEDY DISABLED Assistance 323,281 300,000 ( 23,281) IDrugs 5,000 5,000 Nursing home care 12,000 12,000 Burial _In 1,000 ( 474) I Total aid to the needy disabled 324,755 318,000 ( 6,755 CHILD CARE I Reimbursable 352,587 312,000 ( 40,587) Non-reimbursable 10,699 4 ,200 ( 6,499) ITotal child care 363 ,286 316,200 ( 47,086) CUBAN REFUGEES IAssistance and medical care 5,718 - ( 5,718) MEDICAL INDIGENT I Hospitalization 9,721 35,000 25,279 TUBERCULOSIS ASSISTANCE Hospitalization 2,127 7,500 5,373 ITransportation 100 100 Burials 400 400 Total tuberculosis assistance 2,127 8,000 5,873 I WORK INCENTIVE PROGRAM - - 9,000 9,000 Total expenditures $ 2,730,939 $ 3,105,023 $ 374L084 See notes to financial statements. Schedule 6-2 IPage 23 I • • ' WELD COUNTY , COLORADO PUBLIC WELFARE FUND--OLD AGE PENSION Statement of Cash Receipts, Disbursements and Balance For the Year Ended December 31 , 1969 RECEIPTS State allocation S 1,857,532 Reimbursements 7,011 ' Total receipts 1,864,543 DISBURSEMENTS I Assistance--Class A 1,668,595 Assistance--Class B 188,551 Retroactive payments 2,632 Burial 1 ,600 Total disbursements 1 ,861 ,378 INET INCREASE DURING YEAR 3,165 CASH BALANCE Beginning of year 402 End of year S_Lau I I 1 I I i ISee notes to financial statements. Schedule 7 Page 24 WELD COUNTY , COLORADO ' PUBLIC WELFARE FUND--E.O.A. TITLE V Statement of Cash Receipts, Disbursements and Balance For the Year Ended December 31 , 1969 I RECEIPTS Federal allocation $ 3,500 Transfer from county welfare funds 1_373_ Total receipts 4,873 DISBURSEMENTS Assistance 1 ,019 Purchase of services 573 Joint allocation 558 , Administrative supplies 4 Refund of excess federal allocation 3,215 Total disbursements S,369 1 NET DECREASE DURING YEAR ( 496) CASH BALANCE Beginning of year 496 End of yearSSMt - 1 I I 1 See notes to financial statements. Schedule 8 Page 2S 1 e . . • WELD COUNTY , COLORADO PUBLIC WORKS FUND Statement of Changes in Fund Balance For the Year Ended December 31 , 1969 1 Hospital construction County (NOTE) buildings Total IFUND BALANCE--January 1, 1969 - $ 141,461 S 141,461 1 ADD Excess revenue over expenditures-- Schedules 9 and 10 S 40,052 77,342 117,394 IFUND BALANCE--December 31, 1969 $E). ( $318_41.01 $ 258,855 1 1 f 1 1 1 1 1 I NOTE--A resolution dated October 30, 1968, created a Public Works Fund to be known as Convalescent Unit of Weld County General Hospital and for the purpose of providing and accumulating funds for the construction and equipping of same. 1 An annual tax levy of one-half mill is to be levied for the years 1969, 1970 and 1971 to finance this fund. ISee notes to financial statements. Exhibit E 1 Page 26 1 • • ' WELD COUNTY, COLORADO PUBLIC WORKS FUND--HOSPITAL CONSTRUCTION Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1969 ' Budget over (under) Actual Budget actual ' REVENUE General property taxes S 92,754 S 90,000 (S 2,754) Interest and penalties on taxes 257 ( 257) Specific ownership tax 6,041 ( 6 041 Total revenue 99,052 90,000 ( 9,052) EXPENDITURES Real estate purchase 59,000 90,000 31,000 EXCESS REVENUE OVER EXPENDITURES 541_„_.0 052 - (S 40,052) See notes to financial statements. Schedule 9 Page 27 • WELD COUNTY , COLORADO ' PUBLIC WORKS FUND--COUNTY BUILDINGS Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1969 ' Budget over (under) Actual Budget actual ' REVENUE General property taxes S92,582 S 90,000 (S 2,582) Interest and penalties on taxes 257 ( 257) ' Specific ownership tax 6,041 5,000 ( - 1 .041) Total revenue 98,880 95,000 ( 3,880) I EXPENDITURES Building improvements and repairs 21 ,538 200,000 178,462 EXCESS REVENUE OVER EXPENDITURES S:77,342 (S105,000) ($ 182,342) 1 1 ' See notes to financial statements. Schedule 10 Page 28 WELD COUNTY , COLORADO ' VOTING MACHINE BOND REDEMPTION AND INTEREST FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31 , 1969 Budget over (under) Actual_ Budges actual REVENUE ' General property taxes $ 18,567 $ 17,000 (S 1,567) Interest and penalties on taxes 52 ( 52) Specific ownership tax 1,208 ( 208) Total revenue 19,827 17,000 ( 2,827) EXPENDITURES Bonds redeemed 22,000 22,000 Interest on bonds 2, 079 3,500 1,421 Total expenditures 24,079 25,500 1 .421 EXCESS EXPENDITURES OVER REVENUE (S 4,252) ($ 8,S00) ($5.42111) I I ' Statement of Changes in Fund Balance For the Year Ended December 31, 1969_ FUND BALANCE--January 1, 1969 $ 15,194 $ 14,000 (S 1,194) DEDUCT Excess expenditures over revenue (as above) ( 4 252 ( 8,S00) ( 4,248) FUND BALANCE--December 31, 1969 $1_t_____0 942 ($ S,500) $ 5,4.42 i See notes to financial statements. Exhibit F ' Page 29 I • • WELD COUNTY , COLORADO I CONTINGENT FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31 , 1969 I Budget I over (under) Actual Budget actual REVENUE ' General property taxes $ 557,578 S 545,000 ($ 12,578) Interest and penalties on taxes 1,543 ( 1,543) Specific ownership tax _ 36,247 35,000 ( 1 ,247) ITotal revenue 595,368 580,000 ( 15,368) EXPENDITURES IUnforeseen contingencies _ - - - EXCESS REVENUE OVER EXPENDITURES $ S95,368 $p0,000 (S 15,368) I Statement of Changes in Fund Balance IFor the Year Ended December 31, 1969 FUND BALANCE--January 1, 1969 $ 356,781 $ 331 ,028 ($ 25,753) ' ADD Excess revenue over expenditures (as above) 595.368 580,000 ( 15 368 ITotal funds available 952, 149 911,028 ( 41,121) I DEDUCT Transfer to General Fund 547,000 545,000 ( 2,000) Transfer to Retirement Fund 35,000 35,000 ' Total deductions 582,000 580,000 ( 2,000) FUND BALANCE--December 31, 1969 S 370, 149 $ 331,028 ($ 39,121) I I ISee notes to financial statements. Exhibit G ' Page 30 • I *ELD COUNTY , COLOR. TRUST AND AGENCY FUNDS I Statement of Cash Receipts, Disbursements and Balances For the Year Ended December 31, 1969 I Cash Cash balances Add Deduct balances 1-1-69 receipts disbursements 12-31-69 IHospital Building Fund S 152,280 $ 167,893 $ 163,038 $ 157,135 County General Hospital 496,566 4,896,834 4,683,835 709,565 1 Library 7,133 95,035 93,979 8,189 . Library--special 27, 582 52,509 48,953 31, 138 Library--N.C.P.C. 37,896 156,544 184,923 9,517 ' Old age pensioners--personal 5,789 13,406 12,075 7,120 Airport Fund 735 159 894 Deed costs 344 4, 151 4,249 246 ' Unclaimed funds 157 S00 657 Motor vehicle fees 1,652 506, 569 506,236 1,985 Operator and chauffeur--county 25,192 30,441 25, 192 30,441 IOperator and chauffeur--state 600 21,339 21,265 674 Certificates of title 15,565 15, 565 City specials 2,214 24,693 24, 576 2,331 IState funds--general 9 9 Predatory animal tax 9 2,799 2,799 9 Beer and liquor licenses 2,826 6,200 7,369 1,657 ISpecific ownership tax 954,490 952,689 1,801 1968 property tax collections 98,198 98, 198 1969 property tax collections I (NOTE 2) 92,465 92,465 1970 property tax collections 446 446 Advertising 3,829 3,829 Interest on delinquent taxes 41,442 41,442 Delinquent taxes 86,451 86,451 Rebates 7,629 7,629 I Redemptions--individual 67 110,905 109,845 1,127 Redemptions--pending 9,622 121,929 119,415 12,136 County public schools 1 ,943,109 1 ,943,109 ISpecial school control 334,340 12,952,048 12,996,848 289,540 School bond and interest funds 205,042 2,802,332 2,791, 133 216,241 Town control account 19,002 1,343, 193 1,340, 293 21,902 ' 8,832 Irrigation districts 8,142 458,583 457,893 Fire protection districts 4,952 133, 197 134,215 3,934 Sanitation districts 12,478 56,436 55,783 13,131 IExtension service 18,291 24,829 25, 534 17, 586 Mental Health Center 8,040 256,710 227, 702 37,048 ICounty Health Department 70,889 344,614 347,838 67,665 Motor vehicle registration fees 722 101,674 101,461 935 Aims College 3,846 960,851 960, 132 4,565 IMorgan Co. Comm. College 1, 161 S 1, 162 4 Employees Retirement Fund 179 ,337 261 , 195 393,672 46,860 Total $ 1 735 113 $ 52 29,0 ,999 $ 28,990,336 $ 1,797 77, 6 See notes to financial statements. exhibit H Page 31 1 • • WELD COUNTY , COLORADO Statement of General Bonded Debt December 31, 1969 IAMOUNT AVAILABLE AND TO BE PROVIDED FOR THE PAYMENT OF GENERAL OBLIGATION BONDS: ' Bond principal Amount available in Voting Machine Bond Redemption and Interest Fund S 10,942 Amount to be provided in future years 55,058 ' Amount available and to be provided $ 66,000 IGENERAL OBLIGATION BONDS PAYABLE IN FUTURE YEARS: General obligation voting machine bonds, series June 1, 1962 S66,000 I NOTE 1--The original issue amounted to $ 221,130 (221 bonds of S 1,000 each and ' one bond for S 130) with maturity of outstanding bonds and interest remaining as follows: Year Principal Interest Total 1970 S22,000 $ 1 ,485 $ 23,485 1 1971 22,000 891 22,891 1972 22,000 297 22,297 S66,0Q0 Sala $ 68,673 I NOTE 2--Bonds maturing on or after June 1, 1968, are subject to redemption prior to maturity at a premium of 1.5% of the principal amount redeemed. I 1 See notes to financial statements. Exhibit I ' Page 32 t e • • WELD COUNTY , COLORADO Statement of General Fixed Assets December 31 , 1969 Balance Balance 1-1-69 Additions Deletions 12-31-69 GENERAL FIXED ASSETS Land $ 403,430 S 4,448 $ 407,878 Buildings 2 ,409,547 65,207 2,474,754 ' Furniture , machinery and equipment--Schedule 11 4 ,350 ,556 460,949 $ 423 ,867 4 ,387 ,638 Total $ 7,163 ,533 $ 530,604 $ 423,867 $9,270,270 1 ' INVESTMENTS IN GENERAL FACED ASSETS From general bonds S 221 , 130 S 221, 130 From current revenues 6,913 ,303 $ 530,604 $ 423 ,867 7,020,040 From gifts and grants 29, 100 29 , 100 Total investments $7 ,163,533 $530,604 $423,867 $7 ,270,270 1 See notes to financial statements. Exhibit j Page 33 I ♦ s WELD COUNTY , COLORADO I GENERAL FMCED ASSET FUND Summary of Furniture, Machinery and Equipment by Departments December 31, 1969 IBalance Balance 1-1-69 Additions Deletions 12-31-69 ICounty Commissioners $ 51 ,031 $ 1,223 S 38,630 $ 13,624 Accounting Department 38,398 38,398 County Clerk and Recorder Voting machines 253, 160 9,711 262,871 Other 151, 161 15,599 9,937 156,823 ITreasurer 33,325 1,504 1,425 33,404 Assessor 54,088 272 372 53,988 Superintendent of Schools 4,935 23 4,912 I Grounds and buildings 20 , 152 3 ,488 4, 138 19,502 Inventory Clerk 1, 129 125 20 1 ,234 District Court 88,301 5 ,610 93,911 1 Probation Department 11 ,912 1 ,004 12,916 County Court 18,053 4,438 22,491 District Attorney 896 114 75 935 ISheriff 62,941 21 ,967 18,700 66,208 Coroner 3 , 151 3,151 Extension Service 45 , 117 7,606 850 51,873 I Mimeograph 4,902 2,010 6,912 Civil Defense 24,381 2,185 22,196 Veterans' affairs 835 835 IPlanning Commission 6,754 541 7,295 Nursing Home 81,553 9,515 12,194 78,874 Mental Health 7,791 1,042 8,833 ICounty Library 51,408 1, 166 866 51,708 Health Department 54,835 3,308 7,843 50,300 I Public Welfare Department 54,203 6,709 2 ,881 58.031 Sub-total 1,086,014 135,350 229,457 991,907 Road District #1 1 ,213 ,392 107,803 70,077 1,251,118 Road District #2 974,305 102,653 65, 158 1,011,800 IRoad District #3 892,362 68,681 39,820 921,223 Road District *2 and #3 combined 119,439 22,650 142,089 ICounty Shop 65 ,044 4,306 19,355 49,995 Sign Department 19,506 19 .506 ITotal--to Exhibit J $ 4 ,350 ,556 $460,949 $423 ,867 $ 4,387,638 I ISee notes to financial statements . Schedule 11 IPage 34 r �► • WELD COUNTY , COLORADO ' Notes toYtnancial Statements ' NOTE 1--Weld County Retirement Plan The County adopted a retirement plan for all qualified employees which was effective January 1, 1969 . A .50 mill levy and .75 mill levy were established in 1968 and 1969 respectively to partially defray the cost of "prior service" and the current matching costs of eligible employees . Total actuarial require- ments for funding of prior service was estimated to be $ 552,697 at December 31, 1968 of which approximately $ 235,000 has been funded as of December 31, 1969. NOTE 2--Current taxes receivable The 1969 real and personal property taxes which became a lien on property as of January 1 , 1969 are not recorded until 1970 when property tax notices are rendered. Advance collections of such taxes amounted to $96,465 and were received by the County Treasurer in 1969 who distributed these collections in January, 1970. The 1969 taxes receivable due in 1970 for the County funds ' are as follows: General Fund S 978,000 ' Road and Bridge Fund 678,000 Public Welfare Fund 485,000 Public Works Fund 293,000 ' Hospital Addition Fund 98,000 Bond Redemption Fund 19,000 Retirement Fund 98,000 Contingent Fund 283,500 Total $2,932,500 r r r r r r 1 Page 35 i 1 1 WELD COUNTY , COLORADO EXTENSION SERVICE--SPECIAL ACCOUNT IACCOUNTANTS' REPORT I and F.IfTANCIAL STATEMENTS December 31, 1969 t I r I • • ANDERSON, HUNTER,THOMTE 9 KURTZ curinao .usuc•ccovNT•HT5 1 To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of cash receipts, disbursements and balance of the Weld County Extension Service--Special Account for the year ended December 31, 1969. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. 1 In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld.County Extension Service--Special Account for the year ended December 31 , 1969 and the cash balance at that date. ANDERSON, HUNTER, THOMTE & KURTZ May 4, 1970 Greeley,, Colorado II 1I I 1 • 1 • I I 1 1 1 1 FINANCIAL STATEMENTS 1 1 I 1 1 1 1 1 1 1 1 I � WELD COUNTY , COLORADO ' EXTENSION SERVICE--SPECIAL ACCOUNT Statement of Cash Receipts, Disbursements and Balance IFor the Year Ended December 31, 1969 Cash Cash balance balance 1-1-69 Receipts Disbursements 12-31-69 IWeed control $ 13,687 $ 10,844 $ 12,593 $ 11,938 Rodent control 2,777 587 951 2,413 Seed show--State Fair 2, 137 1,780 1,518 2,399 IMiscellaneous 98 1,320 1,163 255 4-H account ( 432) 10,132 9,268 432 Garden and home show 150 138 12 Total $ 18,267 $ 24,813 $25,631 $ 17,449 1 REPRESENTED BY Cash on hand $ 20 ICash with County Treasurer 17 429 Total $ 17,449 I I I • • .11 I � t , Reno t On The Audit Cf WELD COUNTY MUNICIPAL ATRPCFR SreeIev, Colorado I Derembo•r 3; , 19t9 04 II II o E. i Marc!,, L2, 1c,70 p l I III l I ppIi} }r E•.o d of v r -or i 11 weld Mount) MunlTlcial Alzpc.;t. II Greeley, Ci °,do li We hA✓r 1+ ,, ' 1. d the Balance Sheet of the Weld County Municipal t! 0Et fl A rpi. t of Greeley ,leyColorado as + Dt ^c-irtr y 9F , and the related qStatements Rev s. , Expenditures ,nr u f .':r year then !! 0 ( rJ Cur Xam r i ]n , male in d C' ra b with q ,n i y accepted acidltm-4 .;,,,,dander . ( j n0 / n( r . is a of the err-. n ,inn ;er (7S and such o + r .: aad. nq procedure procediirec we concdered necessary in the r rc to 'ilii 1y The acc ounting records of the Weld County Municipal Airport are �i )1 � � 9P n :n.o c . a modified accrual > ,ic. .n compliance with the C^:craoo Local Government Audit Law, the Balance Sheet And related Si.atc ento 7 e reflected on a modified accrual basis. The Property Asset accounts c not formally maintained and the figure snown on the accomsoanying I. Balance Sheet were taken from the City of C . . eiey Colorado' s and the Airport records. The pta Cements presented are inconsstent with the prior years' In that the Long-Term Debt. and the General property il Asset Car pc at 3ccountn, Prepaid ' .spur .n.. e, and Accrued ntorest. Fay- h f were not reflected , the prior year t. E , GUI opinion, ;tl.'ljer i to �n foregoing c"rmmpn ti the accompany- rl! r q PaBaHnce Sheet and Statements of Revenges, Expenditures and Surplus present r y the inancial condition of the Weld County Municipal Airpcsrt c of December ;%9 ird the results of their cperrt ons for the year then ended, in conformity with peperally accepted acCovnt- ,g pr rici les aprlied on a basic ronCstent with that of the preced- ing year. .aPspec tau: :y submitted, .<", ph Brough and Jmpany . C , t__ ed Public Accountants : I 1 4, PYj` 1 (I) r r� n , : 1._ �; , le iµ , ( FI ;r Y r a1 .t r•lt.. C7 + 1 'n F(r. . IL' ) A 2 N ; }I 1 • �T i„ 1 C. ' D .' JN •O `i I r 0', r .a .y n 7 c I C: C If«1 7 7 Cr 4 . N .. �l . I m T� o r. , r• C� m o C• r- I 7 r 1 c . )2 .• m ,r ; ! ry' f,= n, 1 i •) Ir, la I . r _ f, i c n ro r' w I c o v m 0 lc . X a 2 �'' ,. j . .-. r ,. ,. N J' 3m 'r, iU• rI 1 - 'c a 9 :> r w d 0 N C (n N r ._. OI"w C. r m n. m 7 1- Cy. a r u N a u> m ; W N 4 ,+ .-'• p .D .-4 r• ^1 •., N G. N } 1 .+ .n r in r. 0) Co C ✓ , ., ... .- b T .., J" O I ant -C ,.. Y a a N .+• N co ✓3 S. • Jr` C. FI :l r Il'. J l'r 01 0. N C to rr e" A A 1 r ! q ✓ O F . _W t; M C ,,,. o W r• rr w N N ro :] 15;I., M N t0 of 3( j a�.l,} ID A. a r/ z b a. Cr 1 .', l.. "4 ciii h .o 0 0 : r, A N .o [....):., IIIA) N N co 'n o ` I�'5i, O r-i I U I 1 I 1 O CO W u7 1 I I 1 LA. C /D CO ... '•.I (▪T J 1 N tD W�UI W Fi. W A A 'J 10 CO rJ r' 'D t.• N ;. I kit - w ( i - ww I o:1 1 , ,% J J J r. 0 } III I J Q� C 4O "IV. n W III. 1 W W CO O I I 1 1 W W W OO 1 1 1 1 1 1 1 1 f Q 1 � ISI > N NNr.1 Ca .NI N'NO I I I-Ia I E'Pf AI I N N M :J O N N Q 1 , L A A ♦ A A r N v • V)) N N� N ... II 11t 1} .1 m I , . W wI l W I I 1 I I I I I 1 W I I I W W O N I I 1 C 4 4V1 �'; to (D rk. I W Co co CO C` W N 'O .r I i n �I • I J J� J (TAQ' rot Si II ( IT h v (r PCT 'C • I ;\ ,}@e. 1 I ., �� A D A A r-, N / J 'O � J J JN (Al �+ J JNA •O DUI A J N V "t.:A. • .- r N IL' •-• W (T CO CO J r11.0 W .O N .-. VI J Q`W A .r W Cp J �1 QQ� - A N w W J .• (" u) oo N N N O 1 A cD CD A W W § § OCCW •J A WCO O O CD OI W •-' �I A . A -4 .I P CO MrN A r 0 C N J AP (T •--• > ��OOOYY...' I •r rr0 .O NMOO v' +] •-I M 0 NNO CO OfO .pM CO W rO .p AcT .v Nt> O pin ._ n .GNU W (711V OC7• W .-' N I 0 I Ill ')' 1 Az_ 1'v K ti :_i A7Fi. N ' • r" v c-i r l r I1 41 Sii mint r „idle a n , n„pi.. I ,t r7 'su!1. ,. 1 ll TO - 'ale Yr•.7IE t1_C_ti.;F e_Y GnO i %l llnaD ri)Dr1;.!ad Sire in i-0!: , l4� 7 .4.2C)^. 44I nr,• c Schet!er Jrr ' G 1` 'i:)4 Fr nr Y P_c.04 ci r fIrt' may" 11 4 pro).%-rJ J d 1 ai 1i 1` li ipo;onrlAtep SUcRli,s - DeCatr,ber It; , �.96" .:0oS:24a4 ii I i 1 . 1 ' 1 l 1 1 ii II II 11 1 I . II 1 A '' .t WELD COUNTY MUNICIP;&, A_IRPOR? 11 i,ree e Colorado _Sti.a.tellIgnt of alyenues -+nd APQroori,ton Fxper,cC turecz, 11-or The Year ` ndeQ Q?cemcer 3' , l ec11 t :. AC di i I (Over) finder 1 a...fl' BuAlet _9Qµt li il Le R eev H. e$. Leases and Rental:. 22,56.9ii22,74',.00 l89.02 li Gasoline Tax 952.2€ 4,016 00 ( 1,916.24) li Operators Llcenes 705.00 900.00 95.00 1 County Aid 4 ,909.00 4,909.00 p City Aid 4,909.00 4,909.00 !l Feder:,, Aid 9,421.75 - ( 9,421 .75) } Loan from Bank 35,000.00 - (35,000.00)• ( S&,1e of Lighting System 4,700.00 ( 4,700.00) ti Refunds and Rebates 44 4.. _ - ( 442.21) ;Rya]. eevenVes88,576.19 37,380.00 (5:x,196.'8) 12R=o� ratton Expen�itu { !! Payroll 6.000.00 6,000.00 — Office Supplies 357.79 400.00 42.21 1 Other Supplies 270.28 400.00 129.72 Maintenance of Buildings 133.35 800.00 666.65 Maintenance of Runways, Taxiway, etc . 15,341.35 22,327.00 6,985.65 Maintenance of Vehicles 858.% 1,000.00 141.42 Maintenance of Equipment 53. 16 100.00 46.84 Maintenance of Electrica. Systems 153.26 300.00 146.74 rr Other Maintenance 50.00 50.00 Communications 8t6.59 1 ,000.00 133.41 Insurance 2,592.00 2,592.00 - Engineering 2,780.00 3,000.00 220.00 Irrigation 24.00 24.00 Legal and Secretarial 455.83 460.00 4.17 .:tilities 1,516.70 1,400.00 ( 116.70) Debt Service 7,002.66 6,540.00 ( 462.66) Payroll Taxes 288.00 298.00 - Other Expenses - 500.00 500.00 Capita: Outlay - Electrical Systems 13,441.45 19,278.00 5,836.55 Capital Outlay - Buildings 32..77.00 31,945,00 ( 632.00) Total AoOronrlation Ecuengitvres 84,712.00 98,404.O0 13,692.00 ;ie. .nrreau in ffiuruu.;z 3,9,64.18 (6I ,42a.(>n) (h4.88Q.:F.) .Yl l.)ted4 le I • . 1 WELD COUNTY , COLORADO CLERK AND RECORDER FEE FUND ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31 , 1969 1 1 1 1 I • • y . • ANDERSON, HUNTER,THOMTE a KURTZ ccn+I.ico PU•LIC ACCOUnr.Nre 1 1 To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of cash receipts, disbursements and balance of the Weld County Clerk and Recorder Fee Fund for the year ended December 31, 1969. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Clerk and I Recorder Fee Fund for the year ended December 31, 1969, and the cash balance at that date. ANDERSON, HUNTER, THOMTE Sc KURTZ May 4, 1970 Greeley, Colorado 1 i 1 1 1 ' FINANCIAL STATEMENTS 1 1 1 II 1 r 1 I • • - . • WELD COUNTY , COLORADO ICLERK AND RECORDER FEE FUND Statement of Cash Receipts, Disbursements and Balance For the Year Ended December 31, 1969 Pees for For I County others Total RECEIPTS I Recording S 53,289 $ 53,289 Certified and photostat copies 1,642 1,642 Microfilming services 3,944 3,944 I Marriage licenses 3,743 3,743 Certifications and searching 6,049 6,049 Clerk hire 25,071 25,071 ' Motor vehicle chattels 15,526 15,526 Special permits 3,291 3,291 Motor vehicle titles 30,574 $ 15,287 45,861 I Duplicate titles, I.D. numbers and documentary fees 7,034 332 7 ,366 Specific ownership tax 20,074 954,491 974,565 I Aircraft 159 159 Motor vehicle license 506,537 506,537 Urban and rural fees (motor vehicle) 101,611 101,611 1 Operator and chauffeur licenses 30,480 21,369 51849 Total receipts 200,717 1,599,786 1,800,503 I DISBURSEMENTS Remitted to County Treasurer for Fees 170,218 170,218 I Motor vehicle licenses and permits 506,569 506,569 Specific ownership tax 954,491 954,491 Titles and I.D. numbers 15,565 15,565 I Aircraft 159 159 Operator and chauffeur licenses 30,441 21,339 51,780 Urban and rural fees (motor vehicle) 101,611 101,611 I Transfer to General Fund 1 ,740 1 ,740 20 Total disbursements 2,399 11 59; 4 1 802,133 INET INCREASE (DECREASE) DURING YEAR ( 1,682) 52 ( 1,630) CASH BALANCE IBeginning of year 2,769 991 3,760 End of year 5_1.,087 5. .‘. $ 2,130 I REPRESENTED BY Cash on hand--regular account S 1,623 Cash on hand--operator and chauffeur account 157 ICash on hand--change funds 350 ' Total $,2,130 • 1 WELD COUNTY , COLORADO ' COUNTY LIBRARY--GENERAL AND SPECIAL FUND ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31, 1969 1 1 1 i ; • ANDERSON, HUNTER,THOMTE a KURTZ CCRtIrICO PUBLIC ACCOUNtANtS I ' 1 To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statements of cash receipts , disbursements � and balance of the Weld County Library--General and Special Fund for the year ended December 31 , 1969. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as are considered necessary in the circumstances. In our opinion, the statements of cash receipts, disbursements and balance present fairly the cash transactions of the Weld County Library--General and Special Fund for the year ended December 31, 1969, and the cash balances at that date. ANDERSON, HUNTER, THOMTE & KURTZ ' May 4, 1970 Greeley, Colorado 1 1 1 1 I 1 FINANCIAL STATEMENTS 1 1 • WELD COUNTY , COLORADO I COUNTY LIBRARY--GENERAL Statement of Cash Receipts, Disbursements and Balance--Actual and Estimated ' For the Year Ended December 31 , 1969 Budget I over (under) Actual Budget actual RECEIPTS Budgeted in County General Fund $ 95,000 $ 95,000 Group life insurance refund 35 ($_15) Total receipts 95,035 95,000 ( 35) IDISBURSEMENTS Operating expenses I Salaries 51,645 56,536 4,891 Social Security 2,464 2,543 79 Blue Cross 1,071 1,580 509 I Group life insurance 84 Workmen's compensation insurance 201 Auto and bookmobile insurance( 324 1,050 ( 1) I Valuable papers and records insurance 442 Books and periodicals 24,480 21,686 ( 2,794) Supplies 4,524 1,800 ( 2,724) ' Audiovisual 757 500 ( 257) Bookmobiles and auto expense 2,048 1,500 ( 548) Mileage and travel 590 800 210 I Equipment rent 270 270 Maintenance and janitorial supplies 671 1,200 529 Telephone and utilities 2,958 3,000 42 I Dues 111 110 ( 1) Northern Colorado Processing Center 2,400 2,400 Miscellaneous 25 25 1 Total operating expense 95,040 95,000 ( 40 ' NET DECREASE DURING YEAR ( 5) - 5 CASH BALANCE IBeginning of year 25 - ( 25) End of year S 20 - (S 20) ' REPRESENTED BY 1 Cash on hand--Petty Cash Fund S 11 On deposit--Weld County Treasurer 9 ITotal $ 20 I • 0 WELD COUNTY , COLORADO ICOUNTY LIBRARY--SPECIAL FUND Statement of Cash Receipts , Disbursements and Balances For the Year Ended December 31, 1969 Cash Cash c. balance balance ' 1-1-69 Receipts Disbursements 12-31-69 Grants-In-Aid (NOTE 1) State $ 194 S 5,398 $ 2,919 S 2,673 IHigh Plains Public Library System 13,847 32,617 42,527 3,937 Regional Materials Center 25 9,798 3,874 5,949 Central purchasing and processing 1,968 1,850 2,047 1,771 IPermanent fund 4,063 655 822 3,896 Office and equipment rental 4,455 1,917 6,372 ' Platteville Public Library 40 372 262 150 Gifts 271 SS 188 138 1 Totals $24,863 $ 52,662 $52,639 $24,886 I FUND BALANCE REPRESENTED BY Cash on hand--Regional Materials Center $ 60 Cash on deposit--Weld County Treasurer 24,826 ITotal $24,886 1 I I I I I NOTE 1--Grants-in-aid are distributed on a June 30 fiscal year basis. At December 31, I 1969 a total of $ 12 ,439, representing the last half of the state and Regional Materials Center grants, and $ 16,037, representing sixty-two percent of the High Plains System grant for the fiscal year ended June 30, 1970, had not yet Ibeen received. 1 I • • I WELD COUNTY HEALTH DEPARTMENT ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31, 1969 I 1 1 i 1 1 • ANDERSON, HUNTER, THOMTE a KURTZ CCSri r,CD W p4C ACCO V N+.wre 1 ' . To the Board of Directors of Weld County Health Department ' We have examined the balance sheet of the Weld County Health Department as of December 31 , 1969, and the related statements of revenues and expenses and changes in retained earnings for the year then ended. Our • ' examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. We did not confirm receivables directly with the debtors. We were able , however, to satisfy ourselves of their validity by other methods. On January 1, 1969, the financial records of the Weld County Health Department were converted from cash basis to accrual basis accounting. In our opinion, the financial statements referred to above present Ifairly the financial position of the Weld County Health Department at December 31 , 1969, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. Because of the change from the cash to accrual method of accounting, these state- ments are not consistent with that of the preceding year. ' ANDERSON, HUNTER, THOMT£ & KURTZ ' June 3 , 1970 Greeley, Colorado i � • o t i 1 1 i i FINANCIAL STATEMENTS 1 i i 1 1 1 1 1 1 • WELD COUNTY HEALTH DEPARTMENT I Balance Sheet December 31 , 1969 I ASSETS CURRENT ASSETS IPetty cash $ 35 Cash on deposit with County Treasurer 45, 186 Accounts receivable 24,424 ITotal current assets 69,645 I PROPERTY AND EQUIPMENT Furniture and equipment (at cost) 50,300 Less accumulated depreciation 42,645 ITotal property and equipment 7,655 Total $77,300 I ILIABILITIES AND RETAINED EARNINGS CURRENT LIABILITIES I Accounts payable $ 750 Payroll taxes payable 3,206 Total current liabilities 3,956 IRETAINED EARNINGS Adjusted balance , January 1, 1969--Exhibit B 82,771 I Add Equipment purchased with federal grant and matching funds (NOTE 2) 1,273 Total 84,044 Deduct Net loss for the year ending December 31 , 1969--Exhibit C 8,504 I Reduction in prior years' earnings resulting from audits of Medicare cost reports for 1966, 1967 and 1968 (NOTE 3) 2,196 Total deductions 10,700 ITotal retained earnings 73,344 Total $77,300 I See notes to financial statements. IExhibit A • • WELD COUNTY HEALTH DEPARTMENT Statement of Changes in Retained Earnings Resulting From Conversion From Cash to Accrual Method of Accounting ' Tanuary 1 , 1969 I CASH BALANCE--December 31 , 1968 (as previously stated) $ 50,310 ' ADD Necessary adjustments to reflect conversion ' from cash basis to accrual basis of accounting Petty cash and change funds $ 35 Accounts receivable 32,838 ' Furniture and equipment (net of depreciation amounting to $ 41, 122) 5 ,870 Total 38,743 ' Less Accounts payable $ 1,781 Payroll taxes payable 4 ,501 ' Total 6,282 Total additions (net) 32,461 ' RETAINED EARNINGS--January 1 , 1969 (as restated) $82,771 1 ' See notes to financial statements. Exhibit B O . I WELD COUNTY HEALTH DEPARTMENT Statement of Expenses (Excluding Depreciation)--Actual and Estimated I For the Year Ended December 31 , 1969 I Total _ Health Department ' Actual Budget Actual Budget Salaries Director $ 21 ,000 $ 21,000 $ 19,950 $ 19,950 Nursing supervision 25 ,620 25,920 17,220 17,520 I. Nursing 92 ,960 101,778 59,195 61,284 Technical 71,950 73 , 196 55,310 56,246 Other 35,407 37,569 24,776 25,200 ,;, Travel 24,825 26,855 14,477 19,050 M C H services 3,057 3,075 1,424 2,000 Utilities 4,491 4,550 4,491 4,550 Public health meetings 603 600 603 600 Medical and clinical supplies 4,308 4,264 1,892 2,426 1. Books and subscriptions 387 350 387 350 Laboratory supplies 1,588 1 ,300 1,573 1,200 • Rent 1 ,418 1 , 100 1, 118 900 0 Insurance--employees 3, 133 3 ,000 3, 133 3,000 Insurance--other 980 980 980 980 Repairs and maintenance 718 500 718 500 , Auditing 2 , 125 585 Veterinary travel and meat inspections 7,464 8,500 7,464 8,500 Telephone 2 ,865 2,375 2,865 2,375 ' Office supplies 3,890 4,900 3,890 4,900 X-rays 1 ,870 2,500 1 ,870 2,500 Bad debts 1,243 , Employee benefits 17,818 18,840 13,501 13,705 Miscellaneous 3, 189 2,878 2,161 1,145 Supplies for patients 11 ,032 9,000 Capital outlay 1 ,273 1 ,000 I' Training 335 600 _ Total expenses (excluding ' depreciation) $ 345,549 $ 356,630 $239,583 $ 248,881 I I- I See notes to financial statements. Schedule 1 I I I • I • I Intensified Home Health Migrant Labor Tuberculosis Air Pollution Care Program Control Program Program ' Actual Budget Actual Budget Actual Budget Actual Budget $ 1,050 $ 1,050 I $ 8 ,400 S 8,400 17,681 20,000 $ 11, 143 S13,174 $ 4,941 $ 7,320 6,290 6,600 10,350 10,350 I4,771 4,576 1,305 2 ,258 2 ,911 3,885 1,644 1,650 3,462 2,500 4,321 2,005 423 500 2,142 2,800 ' 1,633 1 ,075 1,558 700 858 1 ,138 I 15 100 ' 300 200 I 1,540 I ' 1,243 1,742 2,046 832 1,285 689 1,021 1,054 783 274 500 596 563 64 170 94 500 11,032 9,000 1,273 1,000 335 600 I $51,703 $ 47 ,722 $ 26978 $28 ,098 $9,028 $ 12,896 $ 18,257 $ 19 ,033 I • • WELD COUNTY HEALTH DEPARTMENT Statement of Revenues and Expenses--Actual and Estimated For the Year Ended December 31, 1969 Total Health Department 1' Actual Budget _ Actual Budget OPERATING REVENUES Home health care services $ 58 ,876 $ 61,022 State of Colorado 36,006 40,994 Federal grant 13,693 14,275 County--matching funds 4 ,564 4,758 Certified copies 4,330 4,500 $ 4,330 $ 4,500 Permits and licenses 8,517 3,500 8,517 3,500 ,r Miscellaneous 947 947 Total operating revenues 126,933 129,049 13,794 8,000 EXPENSES--Schedule 1 345 ,549 356,630 239 ,583 248,881 1.`` NET INCOME (loss) From operations before depreciation ( 218,616) ( 227,581) ( 225 ,789) ( 240,881) NON-OPERATING REVENUES I County levy 185,435 185,242 185,435 185 ,242 State appropriation 26,200 26,200 26,200 26 ,200 NET INCOME (loss) ," Before depreciation ( 6,981) ( 16, 139) ( 14,154) ( 29 ,439) DEPRECIATION 1 ,523 - 1 ,523 NET INCOME (loss) (S 8 ,504) ($ 16, 139) ($ 15,677) (S 29 ,439) '; 1" See notes to financial statements. Exhibit C I • I Intensified I Home Health Migrant Labor Tuberculosis Air Pollution (,`are Program Control Program Program Actual Budget Actual Budget Actual Budget Actual Budget _ I $58,876 $ 61,022 $ 26,978 S28,098 59,028 $ 12,896 I $ 13 ,693 $ 14,275 4,564 4,758 I 58,876 61,022 26,978 28,098 9 ,028 12 ,896 18,257 19,033 51 ,703 47 ,722 26978 28 ,098 9 ,028 12 ,896 18,257 19,033 1 1 7,173 13,300 - - - - - - , 1 7,173 13,300 - - - - - - • I $ 7 ,173 $ 13,300 - - - - - - I WELD COUNTY HEALTH DEPARTMENT Notes to Financial Statements ' NOTE 1--At the request of the County Commissioners of Weld County, the records of the Health Department were converted from cash basis to accrual basis for financial reporting. This resulted in an increase in fund balance of $ 36,962.06. NOTE 2--This equipment was purchased with Federal Grant and matching funds. In order to account for the use of these funds , the expenditure is shown as an expense of the current year and accordingly added back to the retained earnings account. NOTE 3--Home Health Care income consists largely of Medicare and Medicaid services. These are subject to audit by the auditors for Colorado Hospital Service and the Federal Government. Colorado Hospital Service has completed its audit of Health Department records through 1969. These statements reflect the results of these audits. No audit has been performed by the Federal Government. 1 I 1 • • • i 1 1 WELD COUNTY , COLORADO PLANNING COMMISSION FEE FUND 1 ACCOUNTANTS' REPORT and FINANCIAI. STATEMENTS 1 December 31, 1969 1 1 1 1 t 1 1 1 A '1 1 � . ANDERSON, HUNTER,THOMTE a KURTZ CCAeirie0 PUSUC ACCOUNTANTS 1 To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of cash receipts, disbursements ' and balance of the Weld County Planning Commission Fee Fund for the year ended December 31 , 1969 . Our examination was made in accordance with generally accepted auditing standards , and accordingly included such tests ' of the accounting records and such other auditing procedures as we considered necessary in the circumstances. ' In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Planning Commission Fee Fund for the year ended December 31 , 1969, and the cash balance at that date . aornt ANDERSON, BUNTER, THOMTE & KURTZ ' May 4, 1970 Greeley, Colorado , 1 1 1 1 • • 1 ' FINANCXAL STATEMENTS 1 1 • • ' WELD COUNTY , COLORADO PLANNING COMMISSION FEE FUND Statement of Cash Receipts, Disbursements and Balance ' For the Year Ended December 31, 1969 Fees for County IRECEIPTS Building permits $34,037 ' Sale of zoning regulations 287 Change of zoning fee 1,600 Maps and miscellaneous 194 Mobile home permits 1,26S Variance and special reviews 790 Total receipts 38,173 DISBURSEMENTS Remitted to County Treasurer 38,704 INET DECREASE DURING YEAR ( 531) I CASH BALANCE Beginning of year 541 End of year $ 10 REPRESENTED BY Cash on hand $ 10 1 1 w• ♦ I • 1 WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND ACCOUNTANTS' REPORT ' and FINANCIAL STATEMENTS ' December 31 , 1969 1 ' COUNTY OF WIELD y' Filed with the Clock of the Board of County Commlglonor, JUL 2 ? 1971 COum CLIM AMPMGM By • • • ANDERSON, HUNTER,THOMTE 8 KURTZ ' C(NTVi6D •VS4C ACCOUNTANNN 1 1 To the Weld County Board of Retirement of Weld County, Colorado We have examined the accompanying statement of cash receipts, transfers, disbursements and balances of the Weld County Officials' and Employees' Retirement Fund at December 31, 1969. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances . The actuarial liabilities as shown in Note 1 were determined by ' I Coates , Herfurth & England, Consulting Actuaries. In our opinion, the accompanying statement referred to above presents fairly the cash transactions of the Weld County Officials' and Employees' Retirement Fund for the year ended December 31, 1969 and the cash balances as of that date applied on a basis consistent with that of the preceding year. ' c ,14,72,47c214,.,&. 1-Avsf ANDERSON, HUNTER, THOMTE & KURTZ March 19, 1971. 1 Greeley, Colorado Ilir • • 1 1 1 ' FINANCIAL STATEMENTS 1 1 1 f ` 1 1 • - - . • WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND ' Statement of Cash Receipts, Transfers, Disbursements and Balances For the Year Ended December 31, 1969 ll Members' accumulated Employer's contributions contributions Total I RECEIPTS County contributions General property taxes $ 138,626 $ 138,626 I Specific ownership taxes 9,063 9,063 Interest and penalties on delinquent taxes 2,999 2,999 Public Welfare Fund contributions 11,559 11,559 I Transfer from Contingent Fund 35,000 35,000 Members' contributions $ 70,977 70,977 Earnings on investments 1,072 9,042 10, 114 ITotal receipts 72,049 206,289 278,338 TRANSFERS I Accumulated contributions of retired members ( 2,300) 2,300 - DISBURSEMENTS Refunds of members' contributions 4,832 4,832 Retirement benefits 1,133 1, 133 IActuary fees 3,500 3 ,500 Total disbursements 4,832 4,633 9,465 IEXCESS RECEIPTS AND TRANSFERS OVER DISBURSEMENTS AND TRANSFERS 64,917 203,956 268,873 ICASH BALANCE Beginning of year - 179,337 179,337 1 End of year $ 64,917 $ 383,293 $ 448,210 REPRESENTED BY I Cash with Weld County Treasurer S 53,889 Cash and investments with Trustees Cash 87,395 I Savings accounts 29, 195 U .S. Treasury Bills--at cost (maturity value , $ 285 ,000) 277,731 ' Total 5448,210 ' See notes to financial statements . • . - . • WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND Notes to Financial Statements I NOTE 1--Unfunded prior service liability The actuarial liabilities and remaining unfunded prior service liability is calculated as follows: Present value of benefits being paid to retired members $ 51,222 Present value of prior service benefits 411,300 ' Present value of current service benefits 119,700 Present value of members' accumulated contributions to be returned upon death 11,059 Total present value of all benefits accrued 593,281 Less retirement funds available 448,210 ' Total unfunded prior service liability $ 145,071 I 1 1 1 1 • • • WELD COUNTY , COLORADO SHERIFF'S FEE FUND 1 ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS ' December 31 , 1969 1 1 • - - - . ANDERSON, HUNTER,THOMTE 8 KURTZ CUIT111[o WauC ACCOUNTANTS 1 1 1 1 To the Honorable Board of County Commissioners of ' Weld County, Colorado We have examined the statement of cash receipts, disbursements 1 and balance of the Weld County Sheriff's Fee Fund for the year ended December 31 , 1969. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such ' tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Sheriff's Fee Fund for the year ended December 31, 1969 , and the cash balance at that date . 1 _� l ��'f�w'�"""'". vim`y ANDERSON, HUNTER, THOMTE & KURTZ May 4, 1970 Greeley, Colorado 1 � 1 1 1 1 • • 1 1 1 1 IFINANCIAL STATEMENTS I 1 I 1 1 1 1 • WELD COUNTY , COLORADO ' SHERIFF'S FEE FUND • Statement of Cash Receipts, Disbursements and Balance For the year Ended December 31, 1969 IRECEIPTS Civil collections Service and mileage $ 9,769 Attachments, executions, etc. 107,769 Criminal collections ' Service and mileage 3,280 Total receipts $ 120,818 1 DISBURSEMENTS County Treasurer 13,049 ' Attachments, executions, etc. 107,769 Total disbursements 120 ,818 NET INCREASE DURING YEAR CASH BALANCE Beginning of year 1 ,000 End of year $ 1 ,000 REPRESENTED BY Cash on hand $ 491 Demand deposit--Greeley National Bank 509 Total $ 1,000 1 1 • • 1 , 1 1 IWELD COUNTY , COLORADO COUNTY TREASURER IACCOUNTANTS' REPORT and FINANCIAL STATEMENTS 1 December 31, 1969 1 1 1 1 1 i 1 i 1 1 1 • • ANDERSON, HUNTER, THOMTE & KURTZ CC!TVKD •un;G ACCOUNTANTS ' To the Honorable Board of ' County Commissioners of Weld County, Colorado ' We have examined the statement of cash receipts, disbursements and balance of the Weld County Treasurer for the year ended December 31, 1969. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Treasurer ' for the year ended December 31, 1969, and the cash balance at that date. de„cao",1 ANDERSON, HUNTER, THOMTE & KURTZ ' May 4, 1970 Greeley, Colorado 1 1 10 i 1 1 1 1 1 1 FINANCIAL STATEMENTS • 1 1 i 1 1 1 1 1 1 • I WELD COUNTY , COLORADO COUNTY TREASURER Statement of Cash Receipts, Disbursements and Balance For the Year Ended December 31, 1969 ' RECEIPTS General property taxes Current year levy $ 15, 139,944 I Prior year levy 79,303 City specials 24,004 Interest and penalties 34,886 I Advertising 3,223 State allocations 9,600,023 Specific ownership 954,490 I Redemptions 121,929 9, Miscellaneous 311,099 Cash clearing 27, 125 1 Total receipts 535,296,026 DISBURSEMENTS I Warrants, bonds and interest coupons paid 34,731,434 Redemptions 109,845 Cash clearing 27, 125 ITotal disbursements 34,868,404 NET INCREASE DURING YEAR 427,622 ICASH BALANCE Beginning of year 3,463,279 IEnd of year S 3,890,901 I REPRESENTED BY I Cash on hand S 372,550 Demand deposit--First National Bank 1, 126,258 Demand deposit--Greeley National Bank 349,658 I Demand deposit--Greeley National Bank 246 Savings account--Empire Savings, Building & Loan 15,000 Savings account--Northern Colorado Savings & Loan 15,000 Savings account--Mountain Savings & Loan 15,000 Certificates of deposit--various banks 1,997,189 ITotal 5--a 3890,901_ • • GLENN K. BILLINGS. CHAIRMAN Y) nT. j, 00% lO], OOfELEV, COLO. :CAffil Jl Sgi HAROLD W. ANDERSON, `J� CHAIRMAN Hno.TEM OFFICE OF BARTON A. BLISS RT, I,JOJOHNSTOWN. COLO- BUDGET AND FINANCE CHIEF ACCOUNTING OFFICER MARSHALL H. ANDERSON, ]�1� 'HONE JO, 3 3. d' MEMREn ( d Ald AYH AVE,. ORfELEV, COLD. -/ August 25, 1970 Mr. John P. Proctor, CPA State Auditor 144 State Capitol Denver, Colorado 80203 Dear Sir: Enclosed aro two copies of the 1969 Weld County Audit Reports as prepared by Anderson, Hunter, Thomte 8 Kurtz. Regarding the auditor's comments, the transfer from the Contingent Fund to the General Fund exceeded the appro- priation in the amount of $2,000 duo to a typographical error. The Road and Bridge Fund expenditures exceeded the appropriation in the amount of $33,968 duo to the fact that Weld County experienced widespread flooding on three rivers which pass through the County. This flooding washed out numerous bridges and roads which had to be replaced immediately to protect public health, property and the general convenience to which we are all accustomed. The financial transactions of the Weld County General Hospital and the Weld County Municipal Airport wore examined by another auditor and audit reports were prepared and submitted to your office previously. If you have questions concerning any of the above audit reports, please contact me. Sincerely yours, WELD COUNTY, COLORADO Ey l� ' Barton Buss BB/lid Encl. v cc: Clerk and Recorder for permanent file j: ate.,..J% - 19 6 9 WELD CO. COMMISSIONERS i�``, • QRlLC.cow. JOHN P. PROCTOR, C.P.A. �y{ �Nw]�. _ R E C �'• c State Auditortek "^iVA+� SEP 1970 OF r O'A r.K MOW '121141314%54 I 76 OFFICE OF STATE AUDITOR 144 STATE C•Pi TOL DENVER. COLORADO 80203 September 4, 1970 RE: #576 Board of County Commissioners Weld County Courthouse Greeley, Colorado 80631 Gentlemen: We wish to acknowledge receipt of the Audit Reports of Weld County for the year ended December 31, 1969, prepared by Anderson, Hunter, Thomte & Kurtz, Certified Public Account- ants. Should our subsequent review of the reports require further information or clarification, we will advise you. Thank you very much for your cooperation. V ry truly )erd,—i�NG1.e John P. Proctor, CPA State Auditor JPP:ps cc: Anderson, Hunter, Thomte & Kurtz 1949 WELD CO. COMMISSIONERS OR[CLCY.coup. JOHN P. PROCTOR, C.P.A, O _ RECEIVED State Auditor Viitt � OCT Q 19M app <O1 V V /U ~p, o ccc 9 PAL SAI ISI9I10112IPI11=ISSISIS 7 OFFICE OF STATE AUDITOR IAA STATC CAPITOL DENVER, COLORADO 80703 October 5, 1970 RE: #576 Board of County Commissioners Weld County Courthouse Greeley, Colorado 80631 Gentlemen: We have reviewed the audit reports of Weld County, Colorado, for the year ended December 31, 1969, as prepared by Anderson, Hunter, Thomte & Kurtz, Certified Public Accountants. In reviewing these reports we noted that the expenditures of the Road and Bridge Fund exceeded its budget and appropriations by $33,968. Since, as the auditors have properly indicated, spending in excess of amounts budgeted and appropriated may be a violation of the Local Government Budget Law we would appreciate your comments on this matter. The report also shows that there is a separate audit report on the Weld County General Hospital. Our records indicate that we have not received an audit report of the County Hospital for the year ended December 31, 1969. Would you please advise us as to whom to contact in order to be sure to receive a copy of this audit report. The report also indicates that a complete audit has not been made of the county officials and employees retirement fund. The Local Government Audit Law requires annual audits of all funds and activities of the County. Would you advise us also as to when it is planned that the annual audit of the Retirement Fund will be made. Very truly yours, James M. Tinsl y, CPA JMT:JVC:ps Deputy State Auditor cc: Anderson, Hunter, Thomte & Kurtz ,.r S /97G r DIRECTING CLERK OF THE BOARD TO MAIL REPORT OF EXAMINATION ID AUDITOR OF STATE DECEMBER 31, 19701 BE IT RESOLVED, that the Board of County Commissioners of Weld County, Colorado, in compliance with Chapter 88, Article 6, Section 6 (3) of the Colorado Revised Statutes, 1965, authorize and direct the Clerk of the Board to mail a copy of the report of examination for the year ending December 31, 1970, as complied by Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants, to the Auditor of State. The above and foregoing resolution was on motion duly made and seconded, adopted by the following votes THE BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO DATED: JULY 27, 1971 Gen Fund R&B Cont Pub Wks - Bonds - 1970 Dept Stmts 1970 Health Dept 1970 Retirment Fund 1969 & 1970 . - • . r • Audits 1970 A:d 1969 N RECEIPT FOR CERTIFIED MAIL-30k' (plus postage) n I POSTMARK SENT TO t,sSesta OR DATE P j A :\; -- ortioMAE SERVICES ioa Aooi116niLiCC __ Q 'Y! RETURM_ _ 1, Shows to whom and eats delivered— 1de j RCCE IPTWith de Moyer/to addressee only 6SO 2. Shove to"Mom,date and ware delivered„350 SERVICES With dalwary R.addrassee only MCI , _F • —OCLIV[R 70 aDDRC35CE ONLY _ , _ �4_•1 ZI Z SPECIAL DELIVERY Compote.r.ouited� ! s rerer 3800 NO INSURANCE COVERAGE PROVIDED— (S.. oah.r 6d.) 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NMuI►�� •,• yt�. y �L'1•/Vi t• iv44 /�i�4•i� 0 I WELD COUNTY , COLORADO TABLE OF CONTENTS $ list Independent Accountants' Opinion 1-2 IExhibit A Combined Balance Sheet--All Funds 3 I Exhibit B General Fund Statement of Changes in Fund Balance 4 I Schedule 1 General Fund Statement of Revenue--Actual and Estimated 5 I Schedule 2 General Fund Statement of Expenditures and Encumbrances-- Actual and Estimated 6-8 ' Exhibit C Road and Bridge Fund Statement of Changes in Fund Balance 9 I Schedule 3 Road and Bridge Fund Statement of Revenue--Actual and Estimated 10 I Schedule 4 Road and Bridge Fund ' Statement of Expenditures--By Division and Function 11-13 Exhibit D Contingent Fund 1 Statement of Revenue and Expenditures-- Actual and Estimated Statement of Changes in Fund Balance 14 IExhibit £ Voting Machine Bond Redemption and Interest Fund Statement of Revenue and Expenditures-- ' Actual and Estimated Statement of Changes in Fund Balance 15 I Exhibit F Public Works_Fund Statement of Changes in Fund Balance 16 I Schedule S Public Works Fund--Hospital Construction Statement of Revenue and Expenditures-- Actual and Estimated 17 Schedule 6 Public Works Fund--County Buildings Statement of Revenue and Expenditures-- ' Actual and Estimated 18 1 • WELD COUNTY , COLORADO TABLE OF CONTENTS I age Exhibit G Public Welfare Funds ' Statement of Changes in Fund Balance 19 Schedule 7 Public Welfare Fund II Statement of Revenue--Actual and Estimated 20 Schedule 8 Public Welfare Fund I Statement of Expenditures and Encumbrances-- Actual and Estimated 21-22 ' Schedule 9 Public Welfare_Fund--Old Age Pension Statement of Cash Receipts, Disbursements and Balance 23 II Exhibit H Trust and Agency Funds ' Statement of Cash Receipts, Disbursements and Balances 24 Exhibit I Statement of General Bonded Debt 25 Exhibit J Statement of General Fixed Assets 26 ISchedule 10 General Fixed Assets Summary of Furniture, Machinery and Equipment by Departments 27 Schedule 11 Expenditure Clearing Accounts 28 Notes to Financial Statements 29-30 I I • • ANDERSON, HUNTER,THOMTE 9 KURTZ CCRTVIRO PVOLIC ACCOVNTANTI 1 ' To the Honorable Board of County Commissioners of ' Weld County, Colorado We have examined the balance sheets of the various funds and ' balanced group of accounts of Weld County, Colorado at December 31, 1970 , and the related statements of operations and changes in fund balances for the year then ended. Our examination was made in accordance with generally ' accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The County may be in violation of state law in regard to the transfer of funds from the Contingent Fund to the General Fund and Retirement ' Fund amounting to $ 267 ,500 and $ 35 ,000, respectively. Although these transfers were budgeted and approved by the Colorado Tax Commission, they may not qualify as proper expenditures from this fund as provided by 1 law. The County may further be in violation of state law in that the General Fund and Public Welfare Fund expenditures exceeded appropriations by $ 20,701 and $ 495,778 , respectively. The accompanying statements do not include the financial state- ments of the Weld County General Hospital or the Weld County Municipal Airport (which is jointly financed with the City of Greeley) . These functions are governed by separate Boards who employ their own auditor and submit separate audit reports. The financial statements of the Weld County Nursing Home , Weld County Health Department, Mental Health Center of Weld County, Weld County Library, Weld County Extension Service--Special Account, Weld County Officials' and Employees' Retirement Fund, and the various County officials' fee funds were audited by us and submitted in separate audit reports. The fixed assets as shown on the statement of General Fixed Assets group of accounts are valued at cost, appraised values (in the case of land), insurance coverage (in the case of buildings) , estimated acquisition costs or, 1 1 • in some instances , at current replacement costs . As values other than costs are material in the valuation of the General Fixed Assets, we are unable to express an opinion as to the fairness of the accompanying statements of the General Fixed Assets group of accounts. In our opinion, except for the statements of the General Fixed Assets ' group of accounts , the accompanying balance sheet and related statements of operations present fairly the financial position of the various funds and the information contained in the balanced group of accounts of Weld County, Colorado at December 31, 1970 and the results of their operations and changes in fund balances for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding I year. dzi„c 010,n4 ANDERSON, HUNTER, THOMTE & KURTZ June 18, 1971 Greeley, Colorado I I I I 1 I Page 2 1 1 1 ' FINANCIAL STATEMENTS 1 1 1 1 1 1 • • • WELD COUNTY , COLORADO Combined Balance Sheet--All Funds December 31, 1970 I Road and I` General Bridge Contingent Fund _ 'Fund Fund ASSETS Cash and investments $ 561,835 $ 80,276 $372,645 Accounts receivable 46,742 90,053 Delinquent taxes receivable (net) 7 ,865 5,230 3,446 Due from General Fund 1,000 Inventories 7,014 281,572 Property--Exhibit J Land Buildings Improvements to land--other than buildings Furniture , machinery and equipment Amount available and to be provided for retirement of bonds Total $ 623,456 S4S8, 131 $ 376,091 I3. LIABILITIES Overdraft with County Treasurer (NOTE 3) Accounts payable S 52,220 $ 134,599 Payroll taxes payable 16,246 9,924 General obligation bonds payable Due to Road and Bridge Fund 1,000 Total liabilities 69,466 144,523 - 1 RESERVES AND FUND BALANCES Reserve for encumbrances 2,632 Reserve fox- funds held in trust Reserve for inventories 7 ,014 281,572 Investment in general fixed assets Fund balances 544,344 32,036 $376,091 Total $ 623,456 $458, 131 $ 376,091 I. See notes to financial statements. Exhibit A I • • I I Voting Public Public Trust General General Machine Works Welfare and Agency Bonded Fixed 3ond Fund Fund fund Fund Debt Assets IS 8,557 $ 244,787 $ 4,427 $ 1 ,985 ,870 100,715 1 171 2 ,297 4,467 $ 749,536 2,492, 172 2,484 4,626,442 _ $ 44 000 $ 8,728 $ 247 ,084 $ 109 ,609 $ 1 ,985 ,870 $ 44,000 $7 ,870,634 1 ' S 27 ,478 52 ,881 I $ 44,000 I - - 80 ,359 - 44,000 - 303 2 ,282 I $ 7,870 ,634 $8 ,728 $ 247 084 26 ,665 $ 1 ,985 ,870 - I $ 8 ,728 $ 247 ,084 $ 109 ,609 $ 1 ,985 ,870 $ 44,000 $ 7,870,634 I I I ' Page 3 • • WELD COUNTY , COLORADO GENERAL FUND Statement of Changes in Fund Balance For the Year Ended December 31, 1970 IBudget over (under) Actual Budget actual FUND BALANCE--January 1, 1970 $ 686,893 S 494,000 ($ 192,893) IADD Prior year reserve for encumbrances in excess of expenditures Encumbrances 29 ,996 ( 29,996) Expenditures 27 ,648 - ( _MS INet excess 2,348 - ( _lag) Total balance and additions 689 ,241 494,000 ( 195,241) IDEDUCT Excess expenditures over revenue and transfers Expenditures--Schedule 2 2 ,517,601 2,496,900 ( 20,701) Less ' Revenue--Schedule 1 2 , 105,204 1 ,916,700 ( 188,504) Transfer from Contingent Fund 267 ,500 267,500 Net excess 144,897 312,700 167,803 IFUND BALANCE--December 31 , 1970 $ 544 ,344 $ 181 ,300 ($ 363,044) I I I I I ISee notes to financial statements . Exhibit B Page 4 1 ,WELD COUNTY , COLOR•O I GENERAL FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31, 1970 IBudget over (under) Actual Budget actual I Taxes General property taxes $ 990,002 $ 978,000 ($ 12,002) Specific ownership taxes 73,075 58,000 ( 15,075) 1 Interest and penalties on delinquent taxes _Sat 3 ,000 ( ____at) Total taxes 1 ,066,291 1,039,000 ( 27,291) I Licenses and permits Business licenses 761 650 ( 111) Nonbusiness licenses and permits 527 ( 527 ITotal licenses and permits 1,288 650 ( 638) Intergovernmental revenue I State grant Veterans officer 350 600 250 I Charges for services Nursing home 384,714 320,000 ( 64,714) Planning Commission 50,467 32,000 ( 18,467) I Sheriff's fees 13,679 15 ,000 1,321 Clerk and Recorder's fees 206,590 165,000 ( 41,590) Treasurer's fees 88,078 125 000 36,922 I Total charges for services 743,528 657,000 ( 86,528) Fines and forfeits Court fines 1,746 ( 1,746) I Motor vehicle penalty assessments 10,775 20, 100 9,325 Total fines and forfeits 12,521 20, 100 7,579 I Miscellaneous Interest on investments 198,849 150,000 ( 48,849) Rents 4,075 3,700 ( 375) I Royalties 47, 139 35,000 ( 12, 139) Refund of expenditures Insurance 4,562 ( 4,562) I Mimeo and supplies 4,651 ( 4,651) Miscellaneous 15,382 ( 15,382) 4. Civil Defense 1,341 600 ( 741) Motor fuel tax 914 1,350 436 I Advertising 3,801 3 ,800 ( 1) Other 512 4900 4,388 Total miscellaneous 281,226 199,350 ( 81,8763 Total revenue--to Exhibit B $ 2 , 105 ,204 $ 1 ,916,700 (5188,504) ISee notes to financial statements . Schedule 1 Page S I *WELD COUNTX , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the 'Year Ended December 31 , 1970 IBudget over (under) Actual Budget actual I GENERAL GOVERNMENT County Commissioners I Office of the Board $ 49,673 $ 50,500 $ 827 Other administration offices County Attorney 14,734 14,400 ( 334) I Public Trustee 246 200 ( 8, 46) Special attorney 2,624 500 5,876 Planning and zoning 56,458 43,050 ( 13,408) I Chief Accounting Officer 38,469 55,000 16,531 Central data processing 18 ,212 20,000 1,788 Total 180,416 191,650 11,234 IClerk and Recorder Clerk to the Board 35,994 21,400 ( 14,594) I Recording 56,859 56,500 ( 359) Motor vehicle 109 ,357 85 ,460 ( 23,897) Drivers' license 39,681 42,000 2 ,319 I Information retrieval 22,474 16,000 ( 6,474) Elections 50 ,990 53 ,600 2,610 Total 315,355 274,960 ( 40,395) ICounty Treasurer 87,838 79,000 ( 8,838) ICounty Assessor 191,881 171 ,200 ( 20,681) County Superintendent of Schools 18,818 20,200 1,382 IMaintenance of Buildings and Plant 166, 109 164 ,450 ( , 1 ,659) ITotal general government 5960,417 $ 901,460 ($58,957) I JUDICIAL District Attorney $ 66,438 $ 65,500 ($ 938) IDistrict and County Courts 13 ,329 30 ,000 16 ,671 Total judicial $ 79 ,767 $ 95,500 $ 15 ,733 ISee notes to financial statements . Schedule 2-1 Page 6 • I0WELD COUNTY , COLOR•O GENERAL FUND IStatement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1970 IBudget over (under) Actual Budget actual IPUBLIC SAFETY Law enforcement 1 County Sheriff $ 232,759 $ 208,700 O24,039) County Tail 14,592 11,000 ( 3,592) County Coroner 10,061 6,000 ( 4,061) I Other protection Civil Defense 4,356 5,000 644 Blood alochol 3 ,034 5 ,000 1,966 ITotal public safety $ 264,802 $235 ,700 ($29 ,102) IHEALTH AND HOSPITALS Health Department $ 190,000 $ 190,000 - INursing Home 541,159 534,700 (S 6,459) IMental Health 20,500 20,500 - Ambulance service 5,673 10,000 4,327 1 Animal control 1,736 1,740 4 IPest and weed control 38,955 45,300 6,345 Total health and hospitals $ 798,023 $ 802,240 S 4,217 1 ATJXILIARY SERVICES IExtension Service S 57,963 $ 56,700 (S 1,263) County Library 101,000 101,000 - County Fair 12,000 12,000 - County Airport 2,862 2,800 ( 62) IVeterans Office 5 ,977 6,000 23 Northern Colorado Research Center 6,000 6 ,000 - Total auxiliary services $ 185 ,802 $ 184 ,500 (S 1 ,302) See notes to financial statements. Schedule 2-2 Pagel ' rWELD COUNTY , COLOR.O I GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Y ar Ended December 31, 1970 IBudget over (under) ' Actual Budget actual CAPITAL OUTLAYS Land $ 4,000 $ 4,000 I Building improvements $ 19,926 17 ,500 ( 2,426) Improvements other than buildings 1,727 ( 1,727) Equipment 37 405 65 ,000 27 ,595 ITotal capital outlays $ 59 ,058 $ 86 ,500 $27 ,442 IMISCELLANEOUS Mimeograph S 6,770 S 7,000 S 230 ' PBX 25,787 22,000 ( 3,787) Payroll insurance and retirement 69,820 56,000 ( 13,820) Professional services 5 ,617 7,000 1,383 I Advertising and legal 942 5,000 4,058 Insurance and bonds 14,805 59,000 44,195 Contributions--civic activities 27,500 30,000 2,500 IMiscellaneous 18,491 5,000 ( 13,491) Total miscellaneous S 169 ,732 $ 191,000 $ 21 ,268 I SUMMARY OF EXPENDITURES AND ENCUMBRANCES General government S 960,417 S 901,460 ($58,957) Judicial 79,767 95,500 15,733 ' Public safety 264,802 235,700 ( 29,102) Health and hospitals 798,023 802,240 4,217 Auxiliary services 185,802 184,500 ( 1,302) I Capital outlays 59,058 86,500 27 ,442 Miscellaneous 169 ,732 191 ,000 21 ,268 ITotal expenditures and encumbrances-- to Exhibit B $ 2 ,517,601 $ 2 ,496,900 ($20,701) I ISee notes to financial statements. Schedule 2-3 IPage 8 I •WELD COUNTY , COLORA.O ROAD AND BRIDGE FUND IStatement of Changes in Fund Balance For the Year Ended December 31, 1970 IBudget Budget over (under) IActual (NOTE 1) actual FUND BALANCE--December 31 , 1969 I (as previously stated) $ 91,932 Less adjustment to prior year flood ' disaster assistance revenue (NOTE 2) 44,936 FUND BALANCE--January 1, 1970 (as restated) 46,996 $ 200,000 $ 153,004 I ADD • Excess revenue over expenditures I Revenue--Schedule 3 2,142,860 2, 122,035 ( 20,825) Expenditures--Schedule 4 Rights-of-way 3,490 7,000 3,510 I Preliminary and construction engineering 8,746 12,000 3,254 Construction 778,261j 1,319,635 45, 157 I Maintenance of condition 496,217 Snow and ice removal 22,919 44,500 21,581 Traffic services 11,924 123,000 111,076 I Highway equipment 321,443 378,000 56,557 Administration 199,967 88,000 ( 111,967) Capital expenditures 228,774 185,000 ( 43,774) I Miscellaneous 42,994 ( A2_,121) Total expenditures 2 ,114,735 2 ,157 , 135 42,400 Net excess 28, 125 ( 35, 100) ( A1,220 ITotal balance and additions 75, 121 164,900 89,779 IDEDUCT Increase in reserve for inventory 43 ,085 - ( _41,M) ' FUND BALANCE--December 31 , 1970 $ 32,036 $ 164,900 $ 132,864 I I See notes to financial statements . IExhibit C Page 9 I I • WELD COUNTY , COLORADO I ROAD AND BRIDGE FUND Statement of Revenue--Actual and Estimated For the Year Ended December 31, 1970 1 Budget over (under) I Actual Budget actual TAXES General property taxes $ 693,563 $ 680,000 ($ 13,563) I Specific ownership taxes 118,300 110,000 ( 8,300) Interest and penalties on delinquent taxes 2 ,250 1,000 ( 1,250) Total taxes 814,113 791,000 ( 23 ,113) IINTERGOVERNMENTAL REVENUE Federal grants I Mineral Leasing Act 4,592 2,500 ( 2,092) Matching funds 5,500 5 ,500 State grants I Highway users tax 1,225,249 1,200,000 ( 25,249) Additional $ 1,50 motor vehicle registration fee 45 , 192 55,000 9 ,808 ITotal intergovernmental revenue 1,275,033 1 ,263,000 ( 12,033) CHARGES FOR SERVICES I Materials and services--County department 11,883 21,435 9,552 Materials and services--others 9, 183 10,600 1 417 Total charges for services 21,066 32,035 10,969 IMISCELLANEOUS REVENUE 2,208 8,000 5,792 I TRANSFERS FROM OTHER COUNTY FUNDS Operator and chauffeur licenses 30,440 28,000 ( • 2,440) ITotal revenue $2,142,860 $ 2 ,122,035 ($ 20,825) I I I ISee notes to financial statements. Schedule 3 I Page 10 WD COUNTY , COLORAD • ROAD AND BRIDGE FUND , Statement of Expenditure s--By Division and Function For the Year Ended December $1, 1970 Preliminary I Rights- and Total of- construction expenditures way , engineering Construction GENERAL ADMINISTRATION AND STAFF DIVISION General administration S 111,359 I Staff support 20 ,185 ,' Capital expenditures Land 1 ,658 1: Buildings 9 ,133 I Improvement--other 757 Machinery and equipment 217 ,226 IF Total general administration and staff division 360,318 - - - I EQUIPMENT MAINTENANCE DIVISION Central administration 15 ,567 1 Main shop 387,909 District #1 shop 47,651 District *2 shop 24,936 I District #3 shop 59 ,353 Total shop costs 535 ,416 Less allocated to other accounts ( 223 ,971) Total equipment maintenance division 311 ,445 - - - I See notes to financial statements . Schedule 4-1 I I IMaintenance Maintenance Snow of I of and ice Traffic highway Adminis- Capital condition removal services equipment trattgn expenditures Miscellaneous I $ 111,359 I20 ,185 IS 1,658 I 9, 133 757 I217 ,226 I - - - - 131,544 228,774 - I I15,S67 $ 378,526 $ 9,383 1 35,712 11,939 I21,031 3,905 58 ,256 1,097 I ( 223 ,971) 1 - - - 269 ,554 15,567 - 26,324 I I IPage 11 D COUNTY , COLORAD' �"W L ROAD AND BRIDGE FUND Statement of Expenditures--By Division and Function For the Year Ended December 31, 1970 Preliminary I Rights- and Total of- construction I. expenditures way engineering Construction ROAD AND SIGN MAINTENANCE DIVISION Central administration S 1,922 I Traffic services s General 9,484 Construction 50,883 $ 50,883 Maintenance 9,629 Grader group ,r General 4,543 Construction 24,611 24,611 1: Maintenance of condition 251,296 L. Snow removal 14, 166 Equipment maintenance 24 ,533 - 1 Total road and sign I. maintenance division 391 ,067 - - 75 ,494 CONSTRUCTION DIVISION I Central administration 1 ,397 Easements and rights-of-way 3 ,490 $ 3,490 I. Bridge and culvert group General 12 ,701 Preliminary and construction engineering 641 $ 641 Structural construction 164,848 164,848 II;, Miscellaneous 49 ,935 35,387 See notes to financial statements . 11 Schedule 4-2 I 1 • ' Maintenance Maintenance Snow of I of and ice Traffic highway Adminis- Capital condition removal services equipment tration expenditures miscellaneous ' $ 1,922 ' $ 3 ,504 5,937 $ 43 i 8,420 S 1,209 4,543 IS251,296 $ 14, 166 21 ,065 3,468 1 251,296 14, 166 11,924 22,274 12,402 - 3,511 1 1,397 1 12,701 1,555 12,993 ' Page 12 • AID COUNTY , COLORADOto ROAD AND BRIDGE FUND Statement of Expenditures--By Division and Function For the Year Ended December 31, 1970 Preliminary Rights- and Total of- construction expenditures way engineering Construction CONSTRUCTION DIVISION (continued) Paving and highway maintenance group General $ 25 ,573 Preliminary and construction I engineering 8 , 105 $ 8, 105 Roadway construction 430 ,537 $ 430,537 I Maintenance of condition 158,736 Special roadway surfacing 53 ,952 Shoulders and approaches 15 ,222 1 Roadside and drainage 14,004 Snow and ice removal 8,753 Miscellaneous 52 ,608 33, 171 1" Channel and flood control 33 ,544 33,544 I Gravel and quarrying group General 783 1 Pit operations 3 ,007 Miscellaneous 14,069, 5280 1' Total construction division 1,051 ,905 $ 3 490 8,746 702,767 , Total expenditures $ 2 , 114 ,735 $ 3 ,490 $ 8,746 $778,261 1 See notes to financial statements. Schedule 4-3 ,= • ' Maintenance Maintenance Snow of Iof and ice Traffic highway Adminis- Capital condition removal services equipment tration expenditures Miscellaneous 1 $ 25,573 1 I 1 $ 158,736 53,952 15,222 14,004 S 8,753 1 S 19 ,271 $ 166 1 783 3,007 8,789 1 244,921 8,753 - 29 ,615 40,454 13, 159 $496,217 $ 22,919 $ 11 ,924 $ 321,443 $ 199,967 $ 228,774 $ 42,994 1 1 1 Page 13 WELD COUNTY , COLOR.O CONTINGENT FUND IStatement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1970 I Budget I over (under) Actual Budget actual REVENUE I Taxes General property taxes $ 285,617 $ 283,500 ($ 2,117) Interest and penalties on delinquent taxes 932 1,600 668 I Specific ownership taxes 21 ,893 17 ,400 ( 4,493) Total revenue 308,442 302,500 ( 5,942) IEXPENDITURES Unforeseen contingencies - - 1 EXCESS REVENUE OVER EXPENDITURES $ 308,442 $ 302,500 ($ 5,942) I I Statement of Changes in Fund Balance For the Year Ended December 31, 1970 ' FUND BALANCE--January 1, 1970 $ 370, 149 $ 357,000 ($ 13,149) I ADD Excess revenue over expenditures (as above) 308,442, 302,500 ( 51942) .1 Total balance and additions 678,591 659,500 ( 19,091) DEDUCT I Transfer to General Fund 267,500 267,500 Transfer to Retirement Fund 35,000 35,000 Total deductions 302 ,500 302,500 - IFUND BALANCE--December 31, 1970 S376,091 $ 357,000 ($ 19 ,091) I ISee notes to financial statements. Exhibit D Page 14 WELD COUNTY , COLOR.O ' VOTING MACHINE BOND REDEMPTION AND INTEREST FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1970 Budget over (under) Actual Budget actual REVENUE Taxes General property taxes $ 19,747 $ 19,000 ($ 747) Interest and penalties on delinquent taxes 64 85 21 ' Specific ownership taxes 1460 1,000 ( 460) Total revenue 21,271 20,085 ( 1,186) I EXPENDITURES Bonds redeemed 22,000 22,000 Interest on bonds 1 ,485 1,485 1 Total expenditures 23 ,485 23,485 - EXCESS EXPENDITURES OVER REVENUE (S 2,214) ($ 3,400) $ 1, 186 I Statement of Changes in Fund Balance For the year Ended December 31, 1970 1 FUND BALANCE--January 1, 1970 $ 10,942 $ 9,200 ($ 1,742) DEDUCT Excess expenditures over revenue (as above) ( _Lai) ( mg) 1 , 186 FUND BALANCE--December 31, 1970 $ 8,728 $ 5,800 ($ 2,928) I i See notes to financial statements. Exhibit E ' Page 15 I WELD • COUNTY , COLOR.O PUBLIC WORKS FUND Statement of Changes in Fund Balance For the Year Ended December 31, 1970 1 Hospital construction County (NOTE 5) buildings Total FUND BALANCE--January 1, 1970 $ 40,052 $ 218,803 $ 258,855 IADD Excess revenue over expenditures-- , Schedule 5 106,752 - 106,752 Total balance and additions 146,804 218,803 365,607 IDEDUCT Excess expenditures over revenue-- I Schedule 6 19,706 19,706 Transfer to County Airport Fund 8,000 8,000 Transfer to Hospital Building Fund 90,817 90,817 ITotal deductions 90 ,817 27.,706 118,523 FUND BALANCE--December 31 , 1970 $ 55,987 $ 191,097 $247,084 1 I 1 1 See notes to financial statements. Exhibit F Page 16 • WELD COUNTY , COLORAO PUBLIC WORKS FUND--HOSPITAL CONSTRUCTION Statement of Revenue and Expenditures--Actual and Estimated For the year Ended December 31, 1970 Budget over (under) Actual Budq t actual I REVENUE Taxes General property taxes S 99,302 S 98,000 (S 1,302) Interest and penalties on delinquent taxes 321 200 ( 121) Specific ownership taxes 71307 2,800 ( 4,507) Total revenue 106,930 101,000 ( 5,930) EXPENDITURES Real estate taxes 178 137 ,500 137,322 EXCESS REVENUE OVER EXPENDITURES $ 106,752 ($ 36,500) ($ 143 ,252) 1 I I i 1 I 1 See notes to financial statements. Schedule 5 Page 17 • WELD COUNTY , COLORADO PUBLIC WORKS FUND--COUNTY BUILDINGS Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31 , 1970 Budget over (under) I Actual Budget actual _ REVENUE Taxes General property taxes $ 297,860 S293,000 ($ 4,860) Interest and penalties on delinquent taxes 964 300 ( 664) Specific ownership taxes 21,470 8,000 ( 13,470) ' Total revenue 320,294 301,300 ( 18,994) EXPENDITURES Real estate purchase 340,000 533,000 193,000 EXCESS EXPENDITURES OVER REVENUE (S 19,706) ($ 231 ,700) ($ 211,994) 1 1 1 See notes to financial statements. Schedule 6 Page 18 WELD COUNTY , COLORADO ' PUBLIC WELFARE FUNDS Statement of Changes in Fund Balance For the Year Ended December 31, 1970 Budget over (under) Actual Budget actual IFUND BALANCE--January 1, 1970 $ 316,151 $ 191,000 ($ 125,151) DEDUCT ' Excess expenditures and encumbrances over revenue Expenditures and encumbrances-- Schedule 8 3 ,950,478 3 ,454,700 ( 495,778) Revenue--Schedule 7 3 ,662,905 3,276,800 ( 386, 105) Net excess (decrease) ( 287,573) ( 177,900) ( 109,673) Net decrease in Old Age Pension Fund-- Schedule 9 ( _LW) ( 1 913 FUND BALANCE--December 31, 1970 $ 26,665 $ 13, 100 (S 13,565) FUND BALANCE REPRESENTED BY Public Welfare Fund (NOTE 3) $ 25,012 Old Age Pension Fund--Schedule 9 1 ,653 1 Total $ 26,665 1 1 1 I See notes to financial statements. Exhibit G Page 19 IWELD COUNTY , COLOR.O PUBLIC WELFARE FUND I Statement of Revenue--Actual and Estimated For the Year Ended December 31, 1970 ' Budget I over (under) Actual Budget actual TAXES I General property taxes $ 483 ,705 $ 490,000 $ 6,295 Interest and penalties on delinquent taxes 1,575 2,000 425 Specific ownership taxes 35 ,895 50,000 14, 105 Total taxes 521 , 175 542,000 20,825 INTERGOVERNMENTAL REVENUE I State sources Department of Public Welfare allocations Administration 535,504 505,600 ( 29,904) I Aid to the Blind 12,078 16,160 4,082 Aid to Dependent Children 1 ,754,296 1,345,600 ( 408,696) Aid to the Needy Disabled 347, 121 280,800 ( 66,321) I Child Welfare 288,247 340 ,000 51,753 Day Care 104,280 187,200 82,920 Tuberculosis hospitalization 1,732 4,400 2,668 ' Special allocation--distressed counties 40,000 ( 40,000) Federal sources Department of Health, Education and I Welfare Cuban Refugee Program 3,331 ( _lap Total intergovernmental revenue 3 ,086,589 2,679,760 ( 406,829) 1 MISCELLANEOUS Refunds of expenditures I Administration 998 Aid to the Blind 55 Aid to Dependent Children 27 ,421 I Aid to the Needy Disabled 2,478 Child Welfare 23,547 Day Care 197 I General Assistance - 445 Total miscellaneous 55, 141 55{040 ( , 101) ITotal revenue $ 3 ,662,905 $3,276,800 ($386, 105) I I See notes to financial statements. Schedule 7 Page 20 I ' WELD COUNTY , COLORAZ7O I PUBLIC WELFARE FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the year Ended December 31, 1970 IBudget over (under) I Actual Budg et actual ADMINISTRATION Salaries $ 528,782 $ 485,000 ($43 ,782) I Travel 26,033 25,000 ( 1,033) Employee benefits O.A.S.D.I. 24,561 31,000 6,439 I Blue Cross 4,456 6,000 1,544 County retirement 19,041 26,200 7,159 Group life insurance 805 850 45 IWorkmen's compensation 411 1,000 589 Medical examinations 9,945 5,000 ( 4,945) Postage 5,186 7,000 1,814 ITelephone 11,011 10,000 ( 1 ,011) Printing 8,348 7,000 ( 1,348) Office supplies 6,897 4,500 ( 2,397) IAttorney fees and expenses 8,383 9,000 617 Maintenance and repair of equipment 2,521 3,000 479 Credit Bureau 172 700 528 ' Books and subscriptions 365 250 ( 115) Management study project 27,500 ( 27,500) IFood stamp program 542 500 ( 42) Rent--equipment and trailer 2,819 4,000 1 ,181 Miscellaneous 826 1,000 174 Accounting and management services 1, 187 ( 1,187) ICapital outlay--equipment 6,095 5,000 ( 1,095) Total administration 695 ,886 632,000 ( 63,886) IDIRECT ASSISTANCE General Assistance Cash S00 500 • I Assistance 13,511 15,000 1,489 Colorado General Hospital 7,500 7,500 IProfessional medical care and drugs 29,377 36,300 6,923 Nursing home care 1,000 1,000 Ambulance 500 500 I Miscellaneous 67 1,000 933 Birth control 200 200 Burials 1,277 4,000 2,723 I Medical indigent hospitalization 9,413 29,000 19,587 Total General Assistance 53,645 95,000 41,355 ISee notes to financial statements. Schedule 8-1 IPage21 WELD COUNTY , COLOR.O PUBLIC WELFARE FUND I Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1970 ' Budget over (under) I Actual Budget actual DIRECT ASSISTANCE (continued) Aid to the Blind I Assistance $ 14,061 $ 18,000 $ 3,939 Treatment 1, 111 2,000 889 Burials 200 200 1 Total Aid to the Blind 15,372 20,200 4,828 Aid to Dependent Children I ADC assistance 1 ,813,648 1 ,482,000 ( 331,648) ADC-U assistance 129,666 150,000 20,334 WIN program assistance 277 ,787 50,000 ( 227,787) Total Aid to Dependent Children 2,221, 101 1,682,000 ( 539, 101) IAid to the Needy Disabled Assistance 436,826 350,000 ( 86,826) I Burials 400 1,000 600 Total Aid to the Needy Disabled 437,226 351,000 ( 86,226) Child Welfare I Reimbursable 383 ,613 410,000 26,387 Non-reimbursable 5 ,481 15,000 9,519 Total Child Welfare 389,094 425 ,000 35,906 I Cuban Refugee Assistance and medical care 3 ,331 - ( 3,331) IDay Care ADC 82,008 I ADC-U 1,209 WIN 35,430 Child Welfare--reimbursable 12 ,557 ITotal Day Care 131,204 234,000 102,796 Tuberculosis Assistance Hospitalization 2, 165 5,000 2,835 I Transportation 100 100 Burials 400 400 'Total Tuberculosis Assistance 2, 165 5,500 3335 ITotal direct assistance 3 ,253, 138 2,812,700 ( 440,438) CAPITAL OUTLAY IBuilding improvements--Island Grove 1 ,454 10 ,000 8,546 Total expenditures and encumbrances $ 3 ,950,478 $ 3 ,454,700 ($495,778) I See notes to financial statements. Schedule 8-2 IPage 22 • WELD COUNTY , COLOR.O ' PUBLIC WELFARE FUND--OLD AGE PENSION Statement of Cash Receipts, Disbursements and Balance For the year Ended December 31, 1970 RECEIPTS ' State allocations $ 1,789,872 Reimbursements 6, 131 Total receipts 1,796,003 IDISBURSEMENTS Assistance--Class A 1,590,404 ' Assistance--Class B 201,680 Retroactive assistance payments 3,832 Burials 2,000 ' Total disbursements 1,797,,916 EXCESS DISBURSEMENTS OVER RECEIPTS ( 1,913) ICASH BALANCE Beginning of year 3,566 End of year (NOTE 4) $ 1,653 1 i i 1 I See notes to financial statements. Schedule 9 Page 23 • WELD COUNTY , COLORADO Statement of General Bonded Debt December 31, 1970 IAMOUNT AVAILABLE AND TO BE PROVIDED FOR THE PAYMENT OF GENERAL OBLIGATION BONDS: Bond principal Amount available in Voting Machine Bond Redemption and Interest Fund $ 8,728 Amount to be provided in future years 35,272 ' Amount available and to be provided $ 44,000 GENERAL OBLIGATION BONDS PAYABLE IN FUTURE YEARS: General obligation voting machine bonds, series June 1, 1962 (NOTE 6) S44,000 1 1 1 1 See notes to financial statements. Exhibit I Page 25 • WELD COUNTY , COLOR.O Statement of General Fixed Assets December 31 , 1970 I Additions Deletions Balance and and Balance 1-1-70 transfers transfers 12-31-70 I GENERAL FIXED ASSETS Land S 407 ,878 $ 341,658 $ 749,536 Buildings 2 ,474,754 17,418 2,492,172 Improvements other than buildings 2,484 2,484 Furniture, machinery and equipment--Schedule 10 4,387 ,638 364,527 $ 125,723 4,626,442 Total $ 7 ,270 ,270 $ 726,087 $ 125,723 $7 ,870,634 I INVESTMENT IN GENERAL FIXED ASSETS From general bonds S 221, 130 $ 221, 130 From current 7 ,020,040 $ 721,855 $ 125,723 7 ,616, 172 From gifts and grants 29 , 100 4232 33,332 Total investment $ 7 ,270,270 $ 726,087 S125 ,723 $7,870,634 I I I I See notes to financial statements. Exhibit J Page 26 I 0 WELD COUNTY , COLOROO I GENERAL FIXED ASSETS Summary of Furniture, Machinery and Equipment by Departments December 31, 1970 Additions Deletions Balance and and Balance I1-1-70 transfers transfers_ 12-31-70 County Commissioners $ 13,624 S 1,602 S 401 $ 14,825 I Planning Commission 7,295 8,067 15,362 Accounting Department 38,398 6,363 44,761 Clerk and Recorder I Recording 61 , 139 5,816 66,955 Motor vehicle 43,244 3,242 1,202 45,284 Drivers' license 12,068 843 801 12, 110 I Information retrieval 31,579 580 32, 159 Elections 270,869 468 271,337 Clerk's office 795 795 I Treasurer 33 ,404 33,404 Assessor 53,988 431 54,419 Superintendent of Schools 4,912 4,912 IGrounds and buildings 19 ,502 1,515 200 20,817 District Attorney 935 400 1,335 Sheriff 66,208 17 ,731 10,430 73 ,509 County Coroner 3, 151 1, 137 4,288 Civil Defense 22, 196 22,196 Extension Service 51,873 6,089 3,223 54,739 I Library 51,708 8,347 1,920 58, 135 Veterans Office 835 121 956 Mimeograph 6,912 893 7,805 IPublic Welfare Department 58,031 6,667 679 64,019 Health Department 50,300 2,315 52,615 Nursing Home 78,874 1,713 131 80,456 IInventory Clerk 1,234 1,234 Mental Health 8,833 1,689 10,522 Road and Bridge 3 ,395 ,731 288,498 105 ,502 3 ,578 ,-727 I Total--to Exhibit j $ 4,387 ,638 $ 364,527 $ 125,723 $ 4,626 ,442 I I See notes to financial statements . Schedule 10 IPage 27 I • WELD COUNTY , COLOR.O I Expenditure Clearing Accounts For the Year Ended December 31, 1970 I Road and Public General Bridge Welfare Retirement Total Fund Fund Fund Fund ICounty audit $ 15,350 $ 8 ,350 $ 7 ,000 - - IData processing 40,738 27 ,707 13 ,031 - - Insurance and bonds 30,440 14,806 15,634 - -I Publishing 10,887 10 ,603 284 - - 1 Social Security taxes 132,615 66,268 41,786 $ 24,561 - County retirement 92,216 - - 19,041 $ 73,175 Workmen's compensation 29,478 8,876 20,191 411 - I I I I I I I See notes to financial statements. Schedule 11 Page 28 1 • WELD COUNTY , COLOR.O Notes to Financial Statements ' ROAD_AND BRIDGE FUND NOTE 1--Change in financial reporting ' The financial statements are prepared in accordance with the Colorado Local Government prescribed revenue and expenditure classifications. The Road and Bridge Fund budget was prepared on an object expenditure basis; therefore, ' only expenditure budget comparison by functional total is shown. NOTE 2--Correction of prior year's revenue During 1970 , final inspection and audit of costs incurred to repair public facilities damaged by the 1969 flood were completed. Flood disaster relief assistance amounting to $ 206,798 was recorded as revenue in 1969. Actual costs approved on final audit amounted to $ 161,862, which results in a beginning fund balance adjustment of $ 44,936. PUBLIC WELFARE JUNDS NOTE 3--Public Welfare Fund balance At December 31 , 1970, welfare warrants issued and outstanding exceeded cash funds available in the amount of S 27,478. Outstanding warrants amounted to $ 95 ,529, of which $ 11,653 was canceled between January 1, 1971 and April 30, 1971. On June 2, 1971, the Board of County Commissioners approved a transfer in the amount of $ 27 ,508 from the Contingent Fund to the Public ' Welfare Fund to cover the year end overdraft. NOTE 4--Old Age Pension Fund At December 31, 1970, outstanding warrants amounted to $ 9,687, of which $ 2,681 was canceled between January 1, 1971 and April 30, 1971. The Old Age Pension Fund is financed entirely by federal and state sources; therefore, ' this fund is accounted for as a trust and agency fund on the cash method of accounting and any unspent funds are thereby restricted and the property of the state . • 1 PUBLIC WORKS FUND NOTE 5--Hospital Construction Fund A Public Works Fund known as the Convalescent Unit of Weld County General Hospital was established by resolution dated October 30, 1968 for the purpose of providing and accumulating funds for the construction and equipping of same. ' An annual tax levy of one-half mill is to be levied for the years 1969, 1970 and 1971 to finance this fund. Page 29 WELD COUNTY , COLORx;DO Notes to Financial Statements ' GENERAL BONDED DEBT NOTE 6--Funds to be provided for debt service ' The original bond issue amounted to $ 221, 130 (221 bonds of $ 1,000 each and one bond for $ 130) with maturity of outstanding bonds and interest remaining as follows: Year Principal Interest Total ' 1971 522,000 $ 891 S22,891 1972 22,000 297 22,297 Total $ 44,000 $ 1, 188 $ 45 , 188 Bonds maturing on or after Tune 1, 1968, are subject to redemption prior to maturity at a premium of 1.5 percent of the principal amount redeemed. IGENERAL NOTE 7--Current taxes receivable ' The 1970 real and personal property taxes which became a lien on property as of January 1 , 1970 are not recorded until 1971 when property tax notices are rendered. Advance collections of such taxes amounted to $ 160, 142 and were received ' during 1969 and 1970 by the County Treasurer, who distributed these collections in January, 1971. The 1970 taxes receivable due in 1971 for the County funds are as follows: 1 General Fund $ 1 ,347,970 Road and Bridge Fund 707,335 ' Public Welfare Fund 606,285 Public Works Fund County Buildings 343,560 Public Works Fund--Hospital Convalescent Unit 157 ,635 Bond Redemption Fund 20,200 Retirement Fund 50,520 Total $ 3 ,233 ,505 NOTE 8--Contingent liabiltttes There are presently three lawsuits pending against County officials and/or agencies . It is the opinion of the County Attorney that the plaintiffs will not prevail, and, therefore, these actions will have no material effect on the financial condition of the County. Page 30 9 1 • 1 • • IWELD COUNTY , COLORADO II EXTENSION SERVICE--SPECIAL ACCOUNT ' ACCOUNTANTS' REPORT and ' FINANCIAL STATEMENTS December 31, 1970 1 Ii I 1 1 1 • • ANDERSON, HUNTER,TMOMTE & KURTZ CCATIIICO •UShiC ACCOUNTANTS e 1 ' To the Honorable Board of County Commissioners of ' Weld County, Colorado • We have examined the statement of cash receipts, disbursements and balance of the Weld County Extension Service--Special Account for the year ended December 31, 1970. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Extension Service--Special Account for the year ended December 31, 1970 and the cash balance at that date on a basis consistent with that of the preceding year. 1 -4L—:e7Anne.Cialar ANDERSON, HUNTER, THOMTE & KURTZ 1 February 10, 1971 Greeley, Colorado 1 • • WELD COUNTY , COLORADO I EXTENSION SERVICE--SPECIAL ACCOUNT Statement of Cash Receipts, Disbursements and Balance For the year Ended December 31, 1970 I Cash Cash I balance balance 1-1-70 Receipts Disbursements 12-31-70 IWeed control $ 11,938 S 8,319 $ 14,029 $ 6,228 Rodent control 2,413 535 521 2,427 Seed show--State Fair 2,399 2,008 1,869 2,538 I 4-H account 432 15,800 16,323 ( 91) Garden and home show 12 380 376 16 Miscellaneous 255 _ 602 723 134 ITotal $ 17 ,449 $ 27,644 $ 33,841 $ 11,252 I REPRESENTED BY Cash on hand $ 20 Cash with County Treasurer 11 ,232 ITotal $ 11,252 I I I I I I •y. Y µ 'I• M�Yr i �. , • • WELD COUNTY MUNICIPAL AIRPi)kT C:RIELEY, COLORADO r ' kEvT'IC ON AUDI': • For the Year Ended December 31, 1970 • • • • �'.. M1l a i'an ),n.�. .... . ✓ , — +'4 a it . ) "'� eN � •i� K a . 4 r I , Mee Feu N°, r ti • 'i t w • TABLE OF CONTENTS Auditors' Report and Opinion EXHIBIT A - Consolidated Balance Sheet EXHIBIT B - Analysis of Changes in Unappropriated Surplus and Reserve for Expenditures, Capital Expansion Fund EXHIBIT C - Statement of Revenues and Expenditures, General Fund EXHIBIT D - Statement of Revenues and Expenditures, Capital Expansion Fund EXHIBIT E - Statement of Changes in General Property Assets • 41 j Y. 1 ,1 • Ja Amk CCPTIIICo PUSIIC ACCOUNTANT\ !Vitt 1Ol w'CLO COVNty SANK •VILQ,NO 1000 TCn'N STwCCt ORIIIRY, COLORADO •0036 Board of Directors Weld County Municipal Airport • Greeley, Colorado Gentlemen: We have examined the consolidated balance sheet of the weld County Municipal Airport of Greeley, Colorado as of December 31, 1970 and the related statements of revenues and expenditures and changes in surplus for the year then ended. Our examination was made in accord- ance with generally accepted auditing standards and accordingly in- cluded such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The accompanying financial statements have been prepared in accordance with the requirements of the Colorado Local Government audit and accounting laws, mouse sills 1060 and 1061, which became effective July 1, 1965. The books of the Airport have been maintained on a modified accrual basis of accounting during the past year and have been adjusted to accrual as of the date of this report. Alp Property asset accounts were originally taken from the records of the City of Greeley, Colorado and some asset amounts were esti- mated on the basis of original cost. Accordingly, we cannot express • an opinion on the cost of these assets. In our opinion, the accompanying exhibits present fairly the financial position of the General Fund, Long-Term Debt, General Property Assets and Capital Expansion Fund of the Weld County Municipal Airport as of December 31, 1970, and the results of the operations of the funds for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year, except for the change, which we approve, from modified accrual to full accrual method of accounting. We do not express an opinion on the General Property Asset amounts on Exhibit A and Exhibit E for reasons outlined in the preceding paragraph. w1A+wwew^ March 10, 1971 t• M'r4? ^yY{,o 1.4 x iy. C 93 rl A et O G p a ffD f09 0 411 0 K C NC corn-O. N 7000 •11 Y �.. M a r' n 1 A 0 7 ' is. - ~ z 0 ti Co 0 �'. . . o r' < A "C A M C K O O. Y '0 CC ft M�. ° 0 f0 0 0. O ry 0 7 n r ry. a 0 �1 r7i 0 a Y y 4 M $ C Z w � d wy .4 et r co a. 7 la A �: 10i M X M 7 7T' N 0 r7� w �'1 n ry 4 r O n 7 n Cs Co X 0 A fl) •C r .+ a 10 4 K 7 A K X a i. r 7 'O O r a h a w C r 't rr O 0 •r• A c 8 Daft Y w fp n ft, m M m 6 f0 N1 7 O' ff, • t 7 r a K con d M 7 N N IM r •'v a r n 0 (:hj C c m e r a ^ _f�; 7 r a c n a ,,, a .., �, as *e v M K (0 X a C • r 1 a cm 7 k�.:. . 0 = N 4 o - ° a :° H x fa c r,,:: RA Co .O � 1.4 co N 4 A S 7/.0� § k I:. 9 ry CO 0.3 ';y 10 -w t-3 ; h • n r bb a c n h C K r a7 r A. 7 , Y �1 n A r O y0 w, D . t t, O M v N r1_ 7 = 77c01er H N Oft N r W la la J J W A 10 r. `� y+j N I I I '1 I T CO0 ta `1 I I I I W •rN' 100 1 r � O r CO N N W J N N. CO .OI .1 •,, � FiY 044 1,DY IAi1 N N O [Pt°8 N Y 1E ,� t . OD 1 • 0 C� tact% �NQ y� yyy 1 1 O 00 1 1 1 O 1 1 1 1 1 1 111 A l ! O 1 ■7 sp p p O p O S S O ham+• s. ,m .. .. COCO CD CO V1 A CO Y n xw t 1 If ... 0 1O W 10 0 D 11 1�-. 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N '4 V1 N .1 VI 1O r N 01 N CO O CO V1 r W 0` 0 1O 0 0a. 0 G 0 01 CO O W 00 10 N N 0 W Pi. 1D 0 r r m N 8 O1 8 O O 0 W .4, m O 01 I 0 0 N m .01 0 ...1 Y n l WELD COUNTY MUNICIPAL AIRPORT EXHIBIT B GREELEY, COLORADO ANALYSIS OF CHANGES IN UNAPPROPRIATED SURPLUS AND RESERVE FOR EXPENDITURES, CAPITAL EXPANSION FUND For the Year Ended December 31, 1970 Reserve for Expenditures, Unappropriated Capital Surplus Expansion Fund Balance January 1, 1970 $ 19,107.14 $ - Adjustments for prior periods - - accounts receivable at 12/31/69 1,015.01 - 20,122.15 - Revenues (EXHIBIT C, D) 42,590.20 16,180.00 62,712.35 16,180.00 Expenditures (EXHIBIT C, D) 33,345.53 Balance December 31, 1970 $ 29366.82 16,180.'00• • • Subject to Comments in Accompanying Letter y AEI" WELD COUNTY MUNICIPAL "PORT EXHIBIT C GREELEY, COLORADO ,,k General Fund STATEMENT OF REVENUES AND EXPENDITURES For the Year Ended December 31, 1970 Per Over/(Under) Actual Budget Budget REVENUES Gasoline tax $ 6,139.62 $ 4,260.00 S 1,879.62 Operators license 704.00 800.00 (96.00) Rents, leases, sales 30,021.58 26,365.00 3,656.58 County appropriation 2,862.50 2,862.50 - City appropriation 2,862.50 2,862.50 - Total Operating Revenues (To EXHIBIT B) $ 42,590.20 L.37,150.00 $ 5,440.20 EXPENDITURES Operating Expenses: Salaries and wages 6,400.00 6,300.00 100.00 Payroll taxes 302.40 305.00 (2.60) Maintenance and Repairs: Buildings 623.65 1,250.00 (626.35) Equipment 962.33 2,150.00 (1,187.67) Land - 40.00 (40.00) Supplies 329.49 400.00 (70.51) Utilities 1,829.03 1,500.00 329.03c. Telephone, Unicorn 256.08 1,900.00 (1,643.92) \p Insurance, bonds 2,848.53 2,400.00 448.53 ° Professional fees 3,719.90 2,500.00 1,219.90 Miscellaneous 261.01 400.00 (138.99) Interest 2,299.11 2,755.00 (455.89) Total Operating Expenses 19,831.53 21,900.00 (x,068.47)` Other Expenditures: Capital Outlay: A,,,.;; Airport runways, taxiways 11,624.00 12,475.00 (8855;::::ve7 T Hanger 3,257.70 3,257.70 14,881.7015,732.70Less: Prior year'■ encumbrances (7,232.70) (7,232.70)7,649.00 8,500.00 (851.00) Weed sprayer 115.00 500.00 (385.00)2 7,764.00 9,000.00 (1.236.00) Debt Service 5,750.00 5,750.00 - Contingency - 500.00 (500.00) Total Other Expenditures 13,514.00 15,250.00 ( .,736.00) Total Expenditures (To EXHIBIT B) 1 33,345.53, $ 37 ` 1.24....)04.47 Subject to Comments in Accompanying Letter WELD COUNTY MUNICIPAL AIRPORT EXHIBIT D GREELEY, COLORADO Capital Expansion Fund STATEMENT OF REVENUES AND EXPENDITURES For the Year Ended December 31, 1970 Per Over/(Under) Actual Budget Budget REVENUES County appropriation $ 8,000.00 $ 8,000.00 $ City appropriation 8,000.00 8,000.00 Interest income 180.00 - 180.00 Total Revenues (To EXHIBIT 8) $ 16(180.00 $ 16,000.00 $ 180.00 EXPENDITURES (To EXHIBIT B) $ None $ None S Subject to Comments in Accompanying Letter WELD COUNTY MUNICIPAL AIRPORT EXHIBIT E GREELEY, COLORADO STATEMENT OF CHANGES IN GENERAL PROPERTY ASSETS For the Year Ended December 31, 1970 Land Vehicles, and Equipment, Improvements Buildings Furniture Total General Property Assets, December 31, 1969 S 276,236.25 $ 145,064.90 $„51,085.90 S, 472,387.05 Additions: weed sprayer 115.00 115.00 T Hanger 3,257.70 3,257.70 Runway, apron, taxiways, etc. 11,624.00 11,624.40 Total additions 11,624.00 3,257.70 115.00 14,996.70 Property to Account For 287,860.25 148,322.60 _52j2.2. ._0.90 487,383.75 Dispositions: RCA AM/FM radio - sold - - 89.95 89.95 Smith electric typewriter - sold - - 160.00 160_00 walnut typewriter table - - _ 34.34 34.34 Total dispositions - - 284.29 284.29 1i! General Property Assets, December 31, 1970 $ 287,860.25 $ 148,322.60 2.2:1,22..641, Lim S 487,099.46 - Subject to Comments in Accompanying Letter • ,�� 1l , �.ir: � {. ,., _Pw, �,•`l�,v, , , *. tic �`frr.�'. r1,gy:V; i�.. .". � � La' .-:`'� 1 • ' 1 1t WELD COUNTY , COLORADO 1 CLERK AND RECORDER FEE FUND ACCOUNTANTS' REPORT and 1 FINANCIAL STATEMENTS December 31, 1970 1 1 1 i 1 1 1 1 1 1 1 i • ~` • ANDERSON, HUNTER,THOMTE & KURTZ CentricO •USLIC ACCOUNTANTS 1 1 1 To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of cash receipts, disbursements ' and balance of the Weld County Clerk and Recorder Fee Fund for the year ended December 31, 1970. Our examination was made in accordance with generally accepted auditing standards , and accordingly included such tests I of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Clerk and Recorder Fee Fund for the year ended December 31, 1970, and the cash 1 balance at that date on a basis consistent with that of the preceding year. -4lu" Cgattra-t ANDERSON, HUNTER, THOMTE & KURTZ 1 February 10, 1971 Greeley, Colorado 1 • WELD COUNTY , COLORADO I CLERK AND RECORDER FEE FUND Statement of Cash Receipts, Disbursements and Balance For the year Ended December 31, 1970 I Fees for For County others Total RECEIPTS Recording $ 67 , 182 S 67, 182 I Certified and photostat copies 2, 185 2, 185 Microfilming services 4,461 4,461 Marriage licenses 4,965 4,965 I Certifications and searching 4,311 4,311 Clerk hire 26,592 26,592 Motor vehicle chattels 16,362 16,362 I Special permits 3 ,606 3,606 Motor vehicle titles 33,271 $ 16,636 49,907 Duplicate titles , I.D. numbers and I documentary fees 7,217 432 7,649 Specific ownership tax 36,437 1, 155 ,724 1,192, 161 Aircraft 1 131 132 I Motor vehicle license and permits 691,584 691,584 Urban and rural fees (motor vehicle) 110,391 110,391 Operator and chauffeur licenses 31,583 24,274 55,857 I State sales tax _ 6,450 6 .450 Total receipts 238, 173 2,005,622 2,243,795 IDISBURSEMENTS Remitted to County Treasurer for fees 205,956 205,956 Motor vehicle licenses and permits 691,544 691,544 1 Specific ownership tax 1, 155,654 1, 155,654 Titles and I.D. numbers 17,030 17,030 Aircraft 131 131 IOperator and chauffeur licenses 31,654 24,360 56,014 Urban and rural fees (motor vehicle) 110,390 110,390 State sales tax 5 ,888 5,888 ITotal disbursements 237,610 2,004,997 2242,607 NET INCREASE DURING YEAR $63 625 1, 188 I CASH BALANCE Beginning of year 1 ,087 1,043 2 , 130 I End of year $ 1 ,650 $ 1,668 S 3 ,318 IREPRESENTED BY Cash on hand--regular account $ 1,300 $ 1, 106 $ 2,406 Cash on hand--state sales tax 562 562 ' Cash on hand--change funds 350 350 Total $ 1,650 $ 1 ,668 S 3,318 • 1 WELD COUNTY , COLORADO ICOUNTY LIBRARY--GENERAL AND SPECIAL FUND IACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31 , 1970 1 I • I , I I 1 1 1 i • • • • • ANDERSON, HUNTER,THOMTE Si KURTZ curt-Irmo 'VewG AGGOVNtANt5 I I To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statements of cash receipts, disbursements and balance of the Weld County Library--General and Special Fund for the year ended December 31 , 1970 . Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the statements of cash receipts, disbursements and balance present fairly the cash transactions of the Weld County Library--General and Special Fund for the year ended December 31, 1970, and the cash balances at that date on a basis consistent with that of the preceding year. ANDERSON, HUNTER, THOMTE & KURTZ June 11 , 1971 Greeley, Colorado 1 1 i I WELD COUNTY , COLORR O I COUNTY LIBRARY--GENERAL Statement of Cash Receipts, Disbursements and Balance--Actual and Estimated _For the year Ended December 31, 1970 IBudget over (under) Actual Budget actual I RECEIPTS County General Fund appropriation $ 101,000 $ 101,000 - IDISBURSEMENTS Operating expenses I Salaries 64,832 62,967 ($ 1,865) Social Security 3,08 Blue Cross 1,644 4,480 ( 521) I Group life insurance 140 Workmen's compensation 135 Auto and bookmobile insurance 27 1 ,050 386 I Valuable papers insurance 392 Books 19,70 20,348 ( 160) Periodicals 799 ' Supplies 2,390 1,800 ( 590) Audiovisual 463 600 137 Bookmobiles and auto expense 772 1,700 928 I Mileage and travel 600 800 200 Equipment rent and maintenance 877 270 ( 607) Maintenance and janitorial supplies 947 1,000 53 I Telephone and utilities 2,684 3,000 316 Dues and miscellaneous 179 185 6 Northern Colorado Processing Center 935 2,800 1,865 ITotal operating expenses 100,852 101,000 148 NET INCREASE DURING YEAR 148 - ( 148) ICASH BALANCE Beginning of year 20 - ( 20 I End of year S 168 - ($ 168) ' REPRESENTED BY Cash on deposit—Weld County Treasurer $ 168 1 I I I WELD COUNTY , COLORADO I COUNTY LIBRARY--SPECIAL FUND Statement of Cash Receipts , Disbursements and Balance For the year Ended December 31 , 1970 I Cash Cash I balance balance 1-1-70 Receipts Disbursements 12-31-70 Grants-In-Aid (NOTE) I State $ 2,673 S 5,956 $ 7 .240 $ 1,389 High Plains Public Library System 3,937 33,835 28,847 8,925 System Area Reference Center 5,949 21,365 23,334 3,980 ' Central purchasing and processing 1 ,771 6, 116 5,373 2,514 Permanent fund 3,896 1, 133 4,989 40 Office equipment and rental 6,372 600 6,716 256 I Platteville Public Library 150 278 344 84 Gifts 138 207 345 ITotals $ 24,886 $ 69,490 $ 76,843 $ 17 ,533 ' CASH BALANCE REPRESENTED BY Cash on hand--System Area Reference Center S 7 ICash on deposit--Weld County Treasurer 17 526 Total S 17,533 I I I I I NOTE--Grants-in-aid are distributed on a June 30 fiscal year basis. At December 31, 1970 , a total of $ 32,681, representing the last half of the grants for the fiscal year ending June 30, 1971, had not yet been received. I I • • • • . Li WELD COUNTY HEALTH DEPARTMENT 1 ACCOUNTANTS' REPORT 1 and FINANCIAL STATEMENTS December 31, 1970 1 1 1 1 '1 1 cowuuwrr to via. 1 aro«a m. of IS-dart of county cotnelsslon.rs JUL 2 7 1971 COWAN Cava ASS*IS BY I 1 • • ANDERSON, HUNTER,THOMTE 8 KURTZ CtNTiritO .Neat•CCOVNVAwrs Ii ' To the Board of Directors of Weld County Health Department ' We have examined the balance sheet of the Operating Fund and the Plant Fund of the Weld County Health Department as of December 31, 1970, and the related statements of revenue and expenses and changes in fund balance for the year then ended. Our examination was made in accordance Iwith generally accepted auditing standards , and accordingly included such ', tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Health Department may be in violation of state law in that actual expenditures exceeded appropriations by S78,996. This over- expenditure was due primarily to certain activities which are financed entirely from state sources not being included in the budget submitted to the Board of County Commissioners . The Home Health Care income of the Weld County Health Department consists largely of reimbursements from the Medicare and Medicaid programs. Reimbursable costs from these programs are subject to audit by the Colorado Hospital Service and the federal government. The Colorado Hospital Service has completed its audit of Health Department records through 1969; however, no audit has been performed by the federal government. The audit adjust- ments by these agencies may have a material effect on the accompanying financial statements. In our opinion, subject to any audit adjustments regarding the Medicare and Medicaid programs, the accompanying financial statements referred to above present fairly the financial position of the Operating Fund and Plant Fund of the Weld County Health Department at December 31, 1970 ' and the results of their operations for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. ANDERSON, HUNTER, THOMTE & KURTZ April 28, 1971 Greeley, Colorado 1 1 S 1 • 1 t ' FINANCIAL STATEMENTS • • • 1 1 1 • r - • • LIABILITIES AND FUND BALANCE 1970 1969 I. OPERATING FUND ' Overdraft with County Treasurer $ 10, 140 Accounts payable 447 $ 750 Payroll taxes payable 4, 101 3,206 1 Operating Fund balance--Exhibit B 42,462 65,689 Total Operating Fund $ 57, 150 $ 69,645 I II. PLANT FUND Plant Fund balance--Exhibit B S 8,387 $ 7,655 Total Plant Fund $ 8,387 $ 7,655 I I I I 1 • • WELD COUNTY HEALTH DEPARTMENT Summary of Changes in Fund Balances Zor the Year Ended December 31, 1970 Operating Plant Fund Fund IFUND BALANCES--January 1 , 1970 $ 65,689 $ 7,65S I ADDITIONS Depreciation not funded 1,583 Property assets purchased 2,315 Total balances and additions 67,272 9,970 DEDUCTIONS I Net loss for the year ended December 31, 1970--Exhibit C 23,466 Property assets purchased from Operating Fund 1,344 Depreciation 1 S83 ITotal deductions 2.4,810 1 ,583 FUND BALANCES--December 31, 1970 $ 42 ,462 $8,387 I I I I I 1 I I Exhibit B I i . , WELD COUNTY HEALTH DEPARTMENT I Statement of Revenue and Expenses--Actual and Estimated For the Years Ended December 31 , 1970 and 1969 I1970 1969 Actual Budget Actual Budget I OPERATING REVENUE Home Health Care service S 90,801 S 54,000 $ 58,876 $ 61,022 State of Colorado I Migrant Labor Program 26,576 26,978 28,098 Intensified Tuberculosis Control 11,810 9,028 12,896 Family Planning 18,364 I Air Pollution Control Federal grant 15,498 15,000 13,693 14,275 County appropriation (matching funds) 5, 166 5,000 4,564 4,758 I Certified copies 4,590 4,330 4,500 Permits and licenses 7,212 8,517 3,500 Miscellaneous 1,014 947 I State appropriation 30,448 26,200 26,200 Total operating revenue 211,479 74,000 153, 133 155,249 I OPERATING EXPENSES BEFORE DEPRECIATION--Schedule 1 418, 196 339,200 345,549 356,630 I NET OPERATING INCOME (LOSS) Before depreciation ( 206,717) ( 265,200) ( 192,416) ( 201,381) ILess depreciation 1,583 - 1 ,523 - NET OPERATING INCOME (LOSS) ( 208,300) ( 265,200) ( 193 ,939) ( 201,381) IADD NONOPERATING INCOME ICounty apportionment 184 834 190 ,000 185 185,242 NET INCOME (LOSS) ($ 23,466) ($ 75,200) ($ 8,504) (S 16, 139) I I I I Exhibit C I • . . • WELD COUNTY HEALTH DEPARTMENT I Statement of Operating Expenses (Excluding Depreciation)--Actual and Estimated For the Years Ended December 31, 1970 and 1969 Ia 1970 1969 Actual Budtet Actual Budget Salaries IDirector $ 22,053 $ 22,053 $ 21,000 $ 21,000 Nursing supervision 28,294 22,920 25,620 25,920 Nursing 121,756 94,626 92,960 101,778 ITechnical 74,977 64,806 71,950 73, 196 Other 39,947 33,049 35,407 37,569 Employee benefits 22,369 21,870 20,951 21,840 I Travel 37,434 25,885 24,825 26,855 Rent 1,620 1,620 1,418 1, 100 1 Utilities 4,745 4, 130 4,491 4,550 Repairs and maintenance 1,503 1,500 718 500 Books and subscriptions 429 400 387 350 I Public health meetings 1,913 600 603 600 Insurance 1 , 188 1 ,200 980 980 Telephone 2,999 2,625 2,865 2,375 I Office supplies and expense 5 , 132 3,750 3,890 4,900 Bad debts 7, 107 1,243 Miscellaneous 2,290 3, 166 3, 189 2,878 I Capital outlay 970 1,000 1,273 1,000 Training 549 335 600 Supplies I Medical and clinical 5,629 3,500 4,308 4,264 Laboratory 2,285 2,600 1,588 1,300 Patients 17,875 11,700 11,032 9,000 I Professional services 4,312 1,800 5, 182 3,075 Veterinary services 6,814 8,000 7,464 8,500 X rays 1,507 2,000 1,870 2,500 ' I Rabies control 957 3,400 Mosquito control 1,542 Comprehensive planning 1,000 ITotal operating expenses (excluding depreciation) $ 418, 196 $339,200 $345,549 $ 356,630 I I I I ISchedule 1 • • 1 WELD COUNTY HEALTH DEPARTMENT Statement of Departmental Expenses (Excluding Depreciation) For the years Ended December 31 , 1970 and 1969 I health Department Home Health Care 1 1970 1969 1970 1969 Salaries Director S 19,848 $ 19,950 I Nursing supervision 15,274 17 ,220 S 8,820 $ 8,400 Nursing 71 ,229 59, 195 24, 190 17,681 Technical 56,704 55,310 4,358 �', Other 27,000 24,776 5 ,389 4,771 Employee benefits 16, 112 16,634 2,623 1,742 1 Travel 19,828 14,477 6,482 3,462 Rent 1,320 1 , 118 Utilities 4,745 4,491 Repairs and maintenance 1,502 718 I' Dues, subscriptions and books 377 387 52 Meetings and conferences 1 ,885 603 28 Casualty insurance 1 , 188 980 '_; Auditing 585 1,540 Telephone 2,698 2,865 7 Office supplies and expense 4,470 3,890 170 Bad debts 1,401 5,705 1,243 Miscellaneous 2,072 2, 161 54 274 Capital outlay �` Training Supplies Medical and clinical 2,276 1,892 1,970 1,558 Laboratory 2,285 1,573 Patients 16,376 11,032 Professional services 1,524 1,424 Veterinary services 6,814 7,464 X rays 1,507 1,870 Rabies control 957 Mosquito control 1 ,542 Comprehensive planning Total departmental expenses (excluding depreciation) $ 264 ,558 $ 239,583 $76 ,224 $ 51,703 I I Schedule 2 I I • • I I Migrant Labor Intensified Family Tuber culosis culosis Control Planning Air Pollution Control 1970 _, _ 1969 1970 1969 1970 1970 1969 I $ 2,205 S 1,050 $ 4,200 I $ 15, 167 $ 11 , 143 $ 7 ,558 $ 4,941 3 ,612 923 6,290 2, 114 10,878 10,350 2, 192 1 ,305 2 ,053 2,911 1,243 2,070 1,644 I 418 832 833 689 1,005 1 ,379 1,054 4 ,752 4,321 1 ,283 423 1,878 3,211 2, 142 300 300 I I I 287 7 222 73 151 44 I 128 596 9 64 28 94 971 1,273 549 335 I974 858 409 IS I 1,499 1 ,513 1 ,633 1,276 1 I526 ,576 $ 26,978 $ 11 ,809 $ 9 ,028 $ 18,365 $ 20 ,664 $ 18,257 I U 1 1 1 , ' WELD COUNTY , COLORADO PLANNING COMMISSION • ' ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS 1 December 31 , 1970 1 1 1 1 1 1 i • ' I ANDERSON, HUNTER,THOMTC 8 KURTZ cawrarito •USUC ACCOUNTANTS I ' To the Honorable Board of County Commissioners of Weld County, Colorado ' We have examined the statement of cash receipts , disbursements and balance of the Weld County Planning Commission for the year ended December 31 , 1970. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the j accounting records and such other auditing procedures as we considered necessary in the circumstances. I ! In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Planning Commission for the year ended December 31 , 1970, and the cash balance at that date on a basis consistent with that of the preceding year. ANDERSON, HUNTER, THOMTE & KURTZ February 10, 1971 Greeley, Colorado 1 1 1 • • WELD COUNTY , COLORADO ' PLANNING COMMISSION Statement of Cash Receipts, Disbursements and.Balance For the Year Ended December.31 , 197Q f RECEIPTS Building permits S 43,739 Sale of zoning regulations 324 Change of zone fees 1,150 Maps and miscellaneous 109 Mobile home permits 1,130 Variance and special reviews 1 ,095 Special use permits 57 2,8 Contributions--Project "701" 63 Total receipts 50,467 DISBURSEMENTS Remitted to County Treasurer S0,477 NET DECREASE DURING YEAR ( 10) ICASH BALANCE Beginning of year 10 End of year - I 1 I 1 1 At n..e ,-na-".32 •iei^^4,5t, 1 1 WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND 1 ACCOUNTANTS' REPORT ' and FINANCIAL STATEMENTS December 31 , 1970 1 county or wins Filed waft tM Curt et the lfl* of county Commtnton.l ' JUL27 1971 BY amour/Gins or 14ff! • • ANDERSON, HUNTER,TNOMTE IS KURTZ CCRTIrIco PUBLIC ACCOUNTANTS To the Weld County Board of Retirement of Weld County, Colorado We have examined the accompanying statement of cash receipts, transfers, disbursements and balances of the Weld County Officials' and Employees' Retirement Fund at December 31, 1970. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances . ' In our opinion, the accompanying statement referred to above presents fairly the cash transactions of the Weld County Officials' and Employees' Retirement Fund for the year ended December 31 , 1970 and ' the cash balances as of that date applied on a basis consistent with that of the preceding year. cam, 1vr- a ' ANDERSON, HUNTER, THOMT£ & KURTZ March 19 , 1971 Greeley, Colorado I i • . . - • 1 1 1 -1 ' FINANCIAL STATEMENTS 1 1 1 1 • - r • • WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND I Statement of Cash Receipts , Transfers, Disbursements and Balances For the Year Ended December 31, 1970 I Members' accumulated Employer's contributions contributions Total ill RECEIPTS County contributions General property taxes S 99,599 S 99,599 I Specific ownership taxes 7 ,420 7,420 Interest and penalties on delinquent taxes 321 321 Public Welfare Fund contributions 19,041 19,041 I Transfer from Contingent Fund 35,000 35,000 Members' contributions $ 92, 135 92, 135 Earnings on investments 3 ,427 29,472 32,899 ITotal receipts 95,562 190,853 286,415 TRANSFERS IAccumulated contributions of retired members ( 3 ,738) 3,738 - I DISBURSEMENTS Refunds of members' contributions 11,935 11,935 Retirement benefits 6,739 6,739 I Actuary fees 1,350 1,350 Trustee s' fees 702 702 Total disbursements 11,935 8,791 20,726 IEXCESS RECEIPTS AND TRANSFERS OVER DISBURSEMENTS AND TRANSFERS 79,889 185,800 265,689 ICASH BALANCE Beginning of year 64,917 383 ,293 448,210 I End of year $ 144 ,806 $ 569,093 $ 713,899 ' REPRESENTED BY Cash with Weld County Treasurer S 57,271 I Cash and investments with Trustees Cash 2,304 Savings accounts 393,319 IU .S. Treasury Bills--at cost (maturity value , $ 80,000) 77,479 First deed of trust loans 134,637 Corporate bonds--at cost (market value , $21 ,749) 21,173 IGreeley National Bank Common Trust Fund C--at cost (market value , $ 27 ,033) 27,716 ITotal $713,899 I 1 1 • 1 WELD COUNTY , COLORADO SHERIFF'S FEE FUND ACCOUNTANTS' REPORT and 1 FINANCIAL STATEMENTS December 31 , 1970 1 I i 1 1 1 • • ANDMRSON, HUNTeR,THOMTE S KURTZ ccsrtr,eo •VSLIC ACOOVN?ANTS i ' To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of cash receipts, disbursements and balance of the Weld County Sheriff's Fee Fund for the year ended December 31, 1970. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the ' circumstances. In our opinion, the statement of cash receipts, disbursements and balance presents fairly the cash transactions of the Weld County Sheriff's Fee Fund for the year ended December 31 , 1970, and the cash balance at that date ' on a basis consistent with that of the preceding year. I ah oy e mow-- / j ANDERSON, HUNTER, THOMTE & KURTZ February 10, 1971 IGreeley, Colorado I ,, 1 I • • WELD COUNTY , COLORADO ' SHERIFF'S FEE FUND Statement of Cash Receipts, Disbursements and Balance For the Year Ended December 31 , 1970 I County fees Other Total I RECEIPTS Civil collections I Service and mileage S 3,729 S 3,729 Attachments, executions, etc. S 5,456 5,456 Criminal collections I Service and mileage 9,950 9,950 General Fund reimbursement 2,906 2,906 Total receipts 13,679 8,362 22,041 I DISBURSEMENTS County Treasurer 12,564 12,564 IAttachments, executions, etc. 5,456 5,456 Investigations, service of process, etc. 2,906 2,906 ITotal disbursements 12, 564 8,362 20,926 NET INCREASE DURING YEAR 1, 115 - 1 ,115 ICASH BALANCE Beginning of year - 1,000 1 ,000 IEnd of year S 1 , 115 $ 1 ,000 S, 2;115‘ ' REPRESENTED BY I Cash on hand $ 1, 115 S 740 S 1 .855 Demand deposit--Greeley National Bank 260 260 1 Total $ 1_, 115 S1 ,000 $ 2,115 I I I 1 • w I IWELD COUNTY , COLORADO COUNTY TREASURER ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31 , 1970 I 1 1 I 1 • ANDER$ON, HUNTER,THOMTE a KURTZ CCIMIIICO ruSLIC ACCOUNTANTS ' To the Honorable Board of County Commissioners of ' Weld County, Colorado We have examined the statement of cash receipts, disbursements and balance of the Weld County Treasurer for the year ended December 31, 1970. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the statement of cash receipts, disbursements and ' balance presents fairly the cash transactions of the Weld County Treasurer for the year ended December 31, 1970, and the cash balance at that date on a basis consistent with that of the preceding year. 41/4- 44 -ort .WT4.,. —�""" — r 7 ANDERSON, HUNTER, THOMTE & KURTZ ' March 12, 1971 Greeley, Colorado 1 1 ',WELD COUNTY , COLORAtO I COUNTY TREASURER Statement of Cash Receipts , Disbursements and Balance For the Year Ended December 31, 1970 IRECEIPTS I General property taxes Current year levy $ 15,940,900 Prior year levy 74,369 I City specials 36,940 Interest and penalties 44,640 Advertising 3,229 I State allocations 8,150,613 Specific ownership 1 , 155,654 Redemptions 148,143 I Miscellaneous 10,581,631 Cash clearing 16,_6.1_1_ Total receipts $ 36,152,730 IDISBURSEMENTS Warrants, bonds and interest coupons paid 36,338,755 I Redemptions 130,948 Cash clearing 16,611 Total disbursements 36 486,314 INET DECREASE DURING YEAR ( 333,584) I CASH BALANCE Beginning of year 3,890,901 IEnd of year $ 3,557,317 REPRESENTED BY Cash on hand $ 32,621 I Demand deposit--First National Bank 687, 108 Demand deposit--Greeley National Bank 617,637 Demand deposit--Greeley National Bank 521 I Savings account--Empire Savings, Building & Loan 20,000 Savings account Northern Colorado Savings & Loan 20,000 Savings account--Mountain Savings & Loan 20,000 ICertificates of deposit--various banks 2, 159,430 Total $ 3 ,557 ,317 r', ill /\ / I JOHN P. PROCTOR, C.P.A. -elite 1. ` State Auditor 1� *O OF (p .a� Ar Y • 1@76 • OFFICE OF STATE AUDITOR '44 STATE CAPITOL DENVER, COLORADO 80203 August 3, 1971 Re: #576 Board of County Commissioners Weld County Court House Greeley, Colorado 80631 Gentlemen: We wish to acknowledge receipt of the Audit Reports of Weld County for the year ended December 31, 1970, covering all funds and the Weld County Health Department; and covering the Retirement Fund for the years ended December 31, 1969, and 1970, prepared by Anderson, Hunter, Thomte & Kurtz, Certified Public Accountants. Should our subsequent review of the reports require further information or clarification, we will advise you. Thank you very much for your cooperation. CVery truly yours, „tem.,. 6 9,,,.. Sohn P. Proctor, CPA (/ State Auditor JPP/dw cc: Anderson, Hunter, Thomte & Kurtz JOHN P. PROCTOR, C.P.A. State Auditor stgeI /�0��099 ti� w 4F . 1Q7O OFFICE OF STATE AUDITOR IAA STATE CA VITOI DENVER, COLORADO 60203 July ;19, 1971 Re: #576 Board of County Commissioners Weld County County Couthouse Greeley, Colorado 80631 Gentlemen: We wish to acknowledge receipt of the Audit Report of Weld County for the year ended December 31, 1971, prepared by Anderson, Hunter, Thomte & Kurtz, Certified Public Accountants. We have not reviewed this Report and should our subsequent re- view require further information or clarification, we will advise you. Thank you very much for your cooperation. ery truly yours, c2A 0) 92 John P. Proctor, CPA State Auditor JPP/dw cc; Anderson, Hunter, Thomte 8?4gnirtz FINANCE OFFICE Clerk of the Board f* ;1 ti5e1937.5 1 I of County Commissin..•-s A � AUG2 1972 It JUL211972 GREEt.EY, COI.O. Mar,Cl6.6,314,[corm OFFICE OF WELD Co U NT Y SOARIS OF COUNTY COMMISSIONERS COMMISSIONERS •NONE MD) 3534212 MARSHALL H. ANDERSON Y. 2t, 22, AND 29 HARRY S. ASHLEY Y= -• • �n ;.• GLENN K. BILLINGS COURTHOUSE ti COLORADO GREELEY. BOOB, July 13, 1972 COUNTY OF WtLO a'a' Flied w•ththe Clerk of the Board of County Commisslo--•" JUL1 31972 Mr. John P. Proctor, C.P.A. Stato Auditor C°°"" ^'"'^"°"tto"°• 144 State Capitol O eputy Denver, Colorado 80203 Dear Mr. Proctor: Enclosed aro two copies of the Wold County Audit Report for the year ended December 31 , 1971 . Sincerely yours, WELD COUNTY, COLORADO • By Barton Buss Chief. Accounting Officer B8/11d Encl . cc: Clerk's file 1 , • 1 WELD COUNTY , COLORADO ' ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS ' December 31 , 1971 1 1 COUNTY OF WELD es nee with the Clerk of the Boats O!County Commfssloe.•s JUL131972 ' COUNTY CLERK Leo RECORDER ��_�Oeputy i ' • • I WELD COUNTY , COLORADO TABLE OP CONTENTS I Page Independent Accountants' Opinion 1-2 IExhibit A Balance Sheets--All Funds 3 I CENERALJUNp Exhibit B Statement of Changes in Fund Balance 4 I Schedule 1 Statement of Revenue , Expenditures and Encumbrances--Actual and Estimated 5-6 ISchedule 2 Statement of Expenditures and Encumbrances-- Actual and Estimated 7-17 I I Schedule 3 Emergency Employment Act Statement of Revenue , Expenditures and II Encumbrances 18 ROAD AND BRIDGE FUND Exhibit C Statement of Changes in Fund Balance 19 ISchedule 4 Statement of Revenue , Expenditures and Encumbrances--Actual and Estimated 20 I I Schedule 5 Statement of Expenditures and Encumbrances-- Actual and Estimated 21-22 ' Schedule 6 Statement of Expenditures-- ' By Division and Function 23 CONTINGENt_UND I Exhibit D Statement of Changes in Fund Balance 24 VOTING MACHINE BOND FUND I Exhibit E Statement of Revenue and Expenditures-- Actual and Estimated Statement of Changes in Fund Balance 25 IPU$LIC WORK$ FUNDS Exhibit F Statement o£ Changes in Fund Balance 26 I Schedule 7 County Buildings Statement of Revenue and Expenditures-- Actual and Estimated 27 I l .�..._ - IWELD COUNTY , COLORADO TABLE OF CONTENTS ' PUBLIC WORKS FUNDS Page ' Schedule 8 Hospital Construction Statement of Revenue and Expenditures-- Actual and Estimated 28 ' PUBLIC WELFARE FUNDS Exhibit G Statement of Changes in Fund Balance 29 ' Schedule 9 Statement of Revenue and Expenditures-- Actual and Estimated 30 ' Schedule 10 Statement of Expenditures--Actual and Estimated 31-33 Schedule 11 Old Age Pension Statement of Cash Receipts , Disbursements and Changes in Cash Balance 34 ' TRUST AND AGENCY FUNDS Exhibit H Statement of Cash Receipts , Disbursements and Changes in Cash Balances 35-36 GENERAL BONDED DEBT ' Exhibit I Statement of General Bonded Debt 37 GENERAL FIXED ASSETS Exhibit J Statement of Changes in General Fixed Assets 38 Schedule 12 Summary of Furniture , Machinery and Equipment by Departments 39 CLEARING ACCOUNTS Exhibit K Expenditure Clearing Accounts 40 Notes to Financial Statements 41-42 SUPPLEMENTARY STATEMENTS ' cOUNTY TREASURER Independent Accountants' Opinion 43 Exhibit A Statement of Assets and Liabilities Arising from Cash Transactions 44 1 1 WELD COUNTY , COLORADO TABLE OF CONTENTS ' SUPPLEMENTARY STATEMENTS gage OUNTV TREASURER Exhibit B Statement of Cash Receipts, Disbursements and Changes in Cash Balances 45-46 ' CLERK AND RECORDER Independent Accountants' Opinion 47 Exhibit A Clerk and Recorder Fee Fund Statement of Cash Receipts, Disbursements and Changes in Cash Balances 48 Exhibit B Postage Stamp and_Handlinq Fee Fund Statement of Cash Receipts, Disbursements and Changes in Cash Balance 49 SHERIFF'S FEE FUND Independent Accountants' Opinion 50 Exhibit A Statement of Cash Receipts , Disbursements ' and Changes in Cash Balance 51 EXTENSION SERVICE--SPECIAL ACCOUNT Independent Accountants' Opinion 52 Exhibit A Statement of Cash Receipts, Disbursements and Changes in Cash Balance 53 COUNTS LIBRARY--SPECIAL FUND ' Independent Accountants' Opinion 54 Exhibit A Statement of Cash Receipts , Disbursements 1 and Changes in Cash Balance 55 PLANNING QOMjvIISSION ' Independent Accountants' Opinion 56 Exhibit A Statement of Cash Receipts , Disbursements ' and Changes in Cash Balance 57 NURSING)39ja Independent Accountants' Opinion 58 Statistical and Financial Highlights 59 I 1• ‘... 0 • o I WELD COUNTY , COLORADO TABLE OF CONTENTS I SUPPLEMENTARY STATEMENTS gage NUBSING HOME Exhibit A Balance Sheet 60 IExhibit B Summary of Changes in Fund Balance 61 IExhibit C Statement of Revenue and Expenses 62 Schedule 1 Statement of Operating Expenses IExclusive of Depreciation 63-64 Notes to Financial Statements 65 IHEALTH DEPARTMENT Independent Accountants' Opinion 66 IExhibit A Balance Sheet 67 IExhibit B Statement of Revenue , Expenditures and Changes in Fund Balance--Actual and Estimated 68 I Schedule 1 Statement of Departmental Revenue-- ' Actual and Estimated 69 Schedule 2 Statement of Departmental Expenditures-- , Actual and Estimated 70-?4 I Notes to Financial Statements 75 IOFFICIALS' AND EMPLOYEES' RETIREMENT FUND Independent Accountants' Opinion 76 IFinancial Highlights 77 Exhibit A Statement of Assets and Liabilities IArising from Cash Transactions 78 Exhibit B Statement of Cash Receipts and Disbursements on Account of Income and Expense and Changes in Reserve Balances 79 Notes to Financial Statements 80 + • • IANDERSON, HUNTER,THOMTE 8 KURTZ CERTIFIED •yniID ACCOUNTANTS II I I ' To the Honorable Board of County Commissioners of Weld County, ColoradoI We have examined the balance sheets of the various funds and balanced group of accounts (Exhibit A) of Weld County, Colorado at December 31 , 1971, and the related statements of operations and changes I in fund balances (Exhibits B through Exhibit K) for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records I and such other auditing procedures as we considered necessary in the cir- cumstances . The County may be in violation of state law as follows: . General Fund expenditures exceeded appropriations by $ 17,607; however, the actual revenue exceeded anticipated revenue by $ 200 ,017 . . Public Welfare Fund expenditures exceeded appropriations by 52 ,061,703; however, actual revenue exceeded anticipated re- venue by $ 1,657,662 (see Note S). The accompanying statements do not include the financial state- ments of the Weld County General Hospital, Weld County Municipal Airport I (which is jointly financed with the City of Greeley) and the Mental Health I Center of Weld County. These functions are administered by separate Boards who submit separate audit reports. The financial statements of the Weld I County Nursing Home , Weld County Health Department, Weld County Library-- special fund, Weld County Extension service--special account, Weld County Officials' and Employees' Retirement Fund, and the various county Officials' ' Fee Funds were audited by us and are submitted in the supplemental section of this report. I ' I I i. i • • a r r r r ' The fixed assets as shown on the statement of General Fixed Assets group of accounts are valued at cost, appraised values (in the case of land), insurance coverage (in the case of buildings) , estimated acquisition cost or, in some instances , at current replacement costs. As values other than cost are material in the valuation of the general fixed assets, we are unable to express an opinion as to the fairness of the accompanying statements of the General Fixed Assets group of accounts. ' In our opinion, except for the statements of the General Fixed Assets group of accounts, the accompanying balance sheet and related statements of operations present fairly the financial position of the various funds and the information contained in the balanced group of accounts of Weld County, Colorado at December 31, 1971 and the results of the operations and changes in fund balances for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. ANDERSON, HUNTER, THOMTE & KUR March 30, 1972 Greeley, Colorado 1 1 ' Page 2 1 1 FINANCIAL STATEMENTS 1 I 1 1 WELD COUNTY , COLORADO Balance Sheets--All Funds December 31, 1971 Road and , General Bridge Contingent fund Fund Fund ASSETS Cash and investments $381,770 $ 145, 166 $346,576 Accounts receivable 74,597 125,541 Delinquent taxes receivable (net) 15,410 8,418 2,007 ,, Inventories--lower of cost or market 9,681 258,781 Property--Exhibit J Land Buildings Improvements other than buildings Furniture , machinery and equipment Construction in progress Amount available and to be provided for retirement of bonds , Total $481,458 $ 537 ,906 $ 348,583 LIABILITIES Accounts payable $ 120,652 $ 59,919 Accounts payable--state Payroll taxes payable 19,044 11,197 General obligation bonds payable Total liabilities 139,696 71, 116 RESERVES AND FUND BALANCES Reserve for encumbrances 6,291 10,950 Reserve for funds held in trust Reserve for inventories 9,681 258,781 Investment in general fixed assets ' Fund balances (deficit) 325,790 197,059 $348,583 Total $ 481,458 $537,906 $ 348,583 See notes to financial statements. 1 Exhibit A • • Voting Public Public Trust General General Machine Works Welfare and Agency Bonded Fixed Bond Fund Funds Funds _ Funds Debt Assets $ 7,743 $ 773, 727 $ 35,733 $ 2,681 ,745 518 275 4,774 7,879 $ 765,536 2,511 ,303 ' 2,780 4,818,975 10,000 S 22,000 $8, 018 $ 778, 501 $ 44, 130 $ 2_,_681,745 $ 22,000 $ 8, 108,594 $ 44,240 345,545 $ 22,000 389,785 22,000 2,930 _ S8,108,594 $ 8, 018 $ 778, 501 ( 348, 585) $ 2,681 ,745 ' $ 8,018 S 778, 501 $ 44, 130 $ 2,681 ,745 $ 22,000 $ 8, 108,594 1 Page 3 r • ' WELD COUNTY , COLORADO GENERAL FUND Statement of Changes in Fund Balance--Actual and Estimated ' For the Year Ended December 31, 1971 Budget ' over (under) Actual Budget actual ' FUND BALANCE--January 1, 1971 $ 544,344 $ 555 ,755 $ 11,411 DEDUCT ' Excess expenditures and encumbrances over revenue--Schedule 1 215 ,885 398,295 182,410 Increase in reserve for inventory 2,669 ( _jai") Total deductions 218 554 398,295 179,741 FUND BALANCE--December 31 , 1971 $ 325 ,790 $ 157 ,460 ($ 168,330) 1 I 1 See notes to financial statements. Exhibit B ' Page 4 • • WELD COUNTY , COLORADO IGENERAL FUND Statement of Revenue , Expenditures and Encumbrances--Actual and Estimated For the year Ended December 31, 1971 I Budget (NOTE 1) over (under) ' Actual Budget actual REVENUE Taxes ' General property taxes $ 1 ,370 ,243 $ 1 ,341,200 ($ 29,043) Specific ownership taxes 103 ,767 60,000 ( 43,767) Interest and penalties on delinquent ' taxes 4557 3,000 ( 1,557) Total taxes 1 ,478,567 1 ,404,200 ( 74,367) ILicenses and permits Business licenses 738 930 192 Planning commission permits 48 ,511 30,800 ( 17,711) ' Total licenses and permits 49,249 31,730 ( 17,519) Intergovernmental revenue I State grants Veterans' officer 600 600 State Crime Control Act 29,200 10,000 ( 19,200) I State planning 14,000 12,000 ( 2,000) Other governmental Town planning 9,082 7,500 ( 1,582) ITotal intergovernmental revenue 52,882 30, 100 ( 22,782) Charges for service I Nursing home 408,556 384,900 ( 23,656) Planning commission 4,278 6,600 2,322 Extension service--weed spraying 3,546 3,500 ( 46) I Sheriff's fees 18,020 14,000 ( 4,020) Clerk and Recorder's fees 239 ,258 190,000 ( 49,258) Treasurer's fees 100,567_ 96,000 ( , 4,567) ITotal charges for service 774,225 695,000 ( 79,225) Fines and forfeits I Motor vehicle penalty assessments 15,000 15,000 Courts 3,018 500 ( 2,518) Library 1,870 1 ,250 ( 620) ' Total fines and forfeits 4,888 16,750 11,862 I . ' See notes to financial statements. Schedule 1-1 Ipage 5 • • WELD COUNTY , COLORADO I GENERAL FUND Statement of Revenue , Expenditures and Encumbrances- -Actual and Estimated For the year Ended December 31, 1971 I Budget (NOTE 1) over (under) I Actual Budget actual Miscellaneous Earnings on investments $ 202,678 S 175 ,000 ($ 27 ,678) IRents 6 ,000 4,250 ( 1,750) Royalties 40 ,777 42, 000 1,223 Refund of expenditures I Civil defense 1 ,419 700 ( 719) Motor fuel tax 1 , 135 1,000 ( 135) Mimeo and supplies 17 ,723 20,000 2,277 IAdvertising 3,859 4,200 341 Other refunds 9,078 ( 9,078) Miscellaneous receipts 1,467 19,450 17,983 ISale of property assets 450 ( 4S0) Total miscellaneous 284 ,586, 266,600 ( 17,986) Total revenue 2,644,397 2,444,380 ( 200,017)I EXPENDITURES AND ENCUMBRANCES--Schedule 2 IGeneral government 951 ,058 967 ,599 16,541 Judicial 115 ,608 89,570 ( 26,038) Public safety 304 ,945 310,280 5,335 Health and hospitals 906 ,067 891 ,426 ( 14,641) IAuxiliary services 200,979 201,575 596 Capital outlay 127 ,222 51,325 ( 75,897) Miscellaneous 254 ,403 330,900 76,497 I Total expenditures and encumbrances 2,860,282 2,842,675_ ( 17,607) I EXCESS EXPENDITURES AND ENCUMBRANCES OVER REVENUE ($ 215 ,885) ($ 398,29S) ($ 182,410) I 1 I ISee notes to financial statements . Schedule 1-2 ' Page 6 I ' IlIvELD COUNTY , COLORA• GENERAL FUND I Statement of Expenditures and Encumbrances--Actual and Estimated For the tear Ended December 31, 1971 I Budget over (under) Actual _ Budget actual I GENERAL GOVERNMENT County Commissioners Office of the Board I Salaries and wages $ 33,990 $ 34,520 $ 530 Professional services 3,531 5,000 1,469 Travel and transportation 5,472 7,000 1 ,528 Supplies 428 1,000 572 Dues, subscriptions and meetings 3,905 3,350 ( 555) Miscellaneous 587 1,000 _ 413 ITotal Office of the Board 47,913 51,870 3,957 Other Administration Offices County Attorney I Legal retainer 2 ,400 2,400 Professional services 15,909 10,000 ( 5,909) Travel and transportation 113 1,000 887 I Supplies 245 ( 245) Total County Attorney 18,667 13 ,400 ( 5,267) I Public Trustee Miscellaneous 265 200 ( 65) Planning and Zoning ISalaries and wages 56,939 57 ,860 921 Professional services 1,560 ( 1,560) Training and conventions 450 995 545 ITravel and transportation 842 800 ( 42) Supplies 2,266 2,000 ( 266) Advertising and legal notices 1,152 725 ( 427) IPostage 600 605 5 Dues, subscriptions and meetings 242 315 73 Books and pamphlets 38 SO 12 Food costs 1,737 1,680 ( 57) Photographic supplies 54 615 $61 Repairs and maintenance--equipment 2,537 1,610 ( 927) I Taint funding 16,935 17,575 640 Equipment rent or lease 8 300 292 Total planning and zoning 85,360 85,130 ( 230) ISpecial litigation Professional services 5,534 5,000 ( 534) I Miscellaneous 25 5 ,559 2 ,000 1,975 Total special litigation 7,000 1,441 1 See notes to financial statements. Schedule 2-1 Pagel WELD COUNTY , COLORADO IGENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated IFor the year Ended December 31, 1971 Budget over (under) IActual Budget actual GENERAL GOVERNMENT County Commissioners IChief Accounting Officer Salaries and wages $ 28,489 $ 29,000 $ 511 I Professional services 9,350 6,500 ( 2,850) Training and conventions 156 S00 344 Supplies 3 ,978 5 ,000 1,022 I Miscellaneous 357 300 ( 57) Equipment rent or lease 1 165 1 ,500 335 Total chief accounting-officer 43,495 42,800 ( 695) ICentral Data Processing Professional services 3 ,628 26,000 22 ,372 ITotal county commissioners 204,887 226,400 21,513 I County Clerk and Recorder Clerk to the Board Salaries and wages 23,514 23,940 426 I Professional services 288 2,400 2,112 Training and conventions 741 ( 741) Travel and transportation 490 200 ( 290) I Supplies 1,158 1,000 ( 158) Dues, subscriptions and meetings 140 ( 140) Miscellaneous 9 100 91 I Equipment rent or lease 471 26 _ S00 29 Total clerk.to the board ,811 28,140 1,329 I Recording Salaries and wages 60,411 62,320 1,909 Travel and transportation 250 250 I Supplies 11,320 13,025 1,705 Postage 1,320 1,300 ( 20) Advertising and legal notices 1,434 600 ( 834) I Dues, subscriptions and meetings 186 200 14 Miscellaneous 129 100 ( 29) Repairs and maintenance--equipment 77 ( 77) I Equipment rent or lease 1,928 1,620 308) Total recording 76,805 79 ,415 2,610 ISee notes to financial statements. Schedule 2-2 IPage8 I IJELD COUNTY , COLORADO ' GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1971 IBudget over (under) I Actual Budget _ actual GENERAL GOVERNMENT County Clerk and Recorder I Motor Vehicle Salaries and wages $ 108,624 $ 106 ,650 ($ 1,974) Supplies 6,508 5 ,500 ( 1,008) I Training and conventions 389 500 111 Travel and transportation 568 100 ( 468) Postage 5,156 8 ,225 3,069 I Equipment rent or lease 508 615_ 107 Total motor vehicle 121,753 121,590 ( 163) I Information Retrieval Salaries and wages 16,341 17,280 939 Professional services $25 ( 525) I Travel and transportation 302 250 52) supplies 1 .176 1 .343 167 Total information retrieval 18,344 18,873 529 I Election Salaries and wages 18,837 19,180 343 ITraining and conventions 86 200 114 Travel and transportation 167 150 ( 17) Supplies 398 400 2 ITelephone and telegraph 300 300 Advertising and legal notices 1 ,551 2 ,000 449 Total election 21 ,039 22 ,230 1,191 I Total county clerk and recorder 264,752 270,248 5 ,496 ICounty Treasurer Salaries and wages 63,366 62,455 ( 911) Professional services 5,475 5,000 ( 475) IData processing 11,677 4,000 ( 7,677) Training and conventions 229 S00 271 I Travel and transportation 416 550 134 Supplies 6 ,064 3,800 ( 2,264) Postage 4,693 6 ,860 2,167 I Advertising and legal notices 4,964 5,500 536 Delivery and armored car services 439 500 61 Miscellaneous 500 500 I Equipment rent or lease 150 150 Total county treasurer 97 ,973 89,815 ( 8,158) See notes to financial statements. I Schedule 2-3 • Page 9 • WELD COUNTY , COLORADO ' GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the year Ended December 31, 1971 IBudget over (under) IActual Budget actual GENERAL GOVERNMENT County Assessor I Salaries and wages S 146,575 $ 140 ,185 ($ 6,390) Professional services 2,365 2, 160 ( 205) Training and conventions 1 ,555 1,550 ( 5) ITravel and transportation 12, 198 9,000 ( 3,198) Data processing 20 ,059 12,800 ( 7 ,259) Supplies 7,852 3,082 ( 4,770) Postage 1 ,794 1,560 ( 234) Advertising and legal notices 130 95 ( 35) I Dues, subscriptions and meetings 107 330 223 Books and pamphlets 264 166 ( 98) Photographic supplies 949 1,085 136 I Joint funding 12,829 12,175 ( 654) Equipment rent or lease 2,628 2,628_ Total county assessor 206,677 186,816 ( 19,861) ISuperintendent of Schools Salaries and wages 18,427 18,600 173 Training and conventions 43 43 ITravel and transportation 123 1,000 877 Supplies 299 495 196 I Telephone and telegraph — 100 46 100 Postage 457 411 Total superintendent of schools 18,895 20,695 1,800 I Buildings and Grounds Salaries and wages 102,240 116,160 13,920 Professional services 6,289 6 ,602 313 I Office supplies 142 200 58 Janitorial supplies 5,318 6,403 1,085 Utilities 23 ,074 26,600 3,526 I Uniforms and clothing 2, 109 2,500 391 Miscellaneous 680 500 ( 180) Repairs and maintenance--buildings 12,021 5,660 ( 6,361) IRepairs and maintenance--equipment X001 9 ,000 2,999_ Total buildings and grounds 157 ,874 173 ,625 15 ,751 ITotal general government $ 951,058 $ 967 ,599 $ 16 ,541 ISee notes to financial statements. Schedule 2-4 ' Page 10 • • WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the year Ended December 31, 1971 I Budget over (under) IActual Budget actual JUDICIAL District Attorney I Salaries and wages $ 87,136 $ 62,320 ($ 24,816) Professional services 1,485 ( 1,485) ITraining and conventions 718 350 ( 368) Travel and transportation 2,850 2,300 ( 550) Supplies 3 ,371 1,600 ( 1,771) Postage 311 400 89 Dues, subscriptions and meetings 790 100 ( 690) Miscellaneous 754 S00 ( 254) I Building rent 3,561 ( 3,561) Equipment rent 202 ( _ 202) Total district attorney 101,178 67,570 ( 33 ,608) IOther Judicial Contracted services 4,365 10,000 5,635 I Professional services 3,819 7,500 3,681 Miscellaneous 3 ,634 4,500 866 Grand jury fees _ 2.,612 ( 2,612) ITotal other Judicial 14 .430 22,000 7 ,570 Total judicial $ 115 ,608 $ 89,S70 (S26 ,038 I I I I I ISee notes to financial statements. Schedule 2-5 Page 11 aI WELD COUNTY , COLOR•O GENERAL FUND IStatement of Expenditures and Encumbrances--Actual and Estimated For the year Ended December 31, 1971 I Budget over (under) Actual_ - Budget actual I PUBLIC SAFETY Sheriff Salaries and wages $ 221,386 $ 232,150 $ 10,764 I Professional services 45 536 491 Training and conventions 430 2,065 1,635 Travel and transportation 685 4,000 3,315 I Supplies 4,715 4,130 ( 585) Telephone and telegraph 6 ,618 7 ,500 882 Postage 411 500 89 ' Insurance and bonds 2,197 ( 2,197) Uniforms and cleaning 3,813 6,000 2,187 Dues, subscriptions and meetings 141 134 ( 7) ' Photography 1,115 ( 1,115) Miscellaneous 2,884 2,760 ( 124) Repairs and maintenance--equipment 17 ,676 12,500 ( 5,176) I Equipment rent or lease 2,277 600 ( 1,677) Total sheriff 264,393 272,875 8,482 I jail Supplies 1,768 1,200 ( 568) Uniforms and clothing 430 150 ( 280) I Food costs 12,156 8,000 ( 4,156) Medical supplies 75 250 175 Photographic supplies 93 500 407 I Linen supplies 66 50 ( 16) Housekeeping 67 55 ( 12) Miscellaneous 3 ,386 3,500 114 ITotal jail 18,041 13,705 ( —475a-g) Coroner Professional services 13 ,921 12,100 ( 1,821) ITraining and conventions 400 400 Travel and transportation 195 S00 305 Supplies 662 500 ( 162) ITelephone and telegraph 112 200 88 Total coroner 14,890 13,70O ( 1,190 I Blood Alcohol Professional services 3 ,235 5,000 1,765 I Civil Defense Salaries and wages 2,496 2,500 4 Miscellaneous 1 ,890 2,500 610 Total civil defense 4,386 5,000 614 I Total public safety $ 304,945 $ 310,280 $ 5 ,335 See notes to financial statements. I Schedule 2-6 Page 12 I • • WELD COUNTY , COLORADO I GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 971 I Budget over (under) ' Actual Budget actual HEALTH AND HOSPITALS Public Health ' County contribution $ 243,053 $ 243,013 (S 40) I Mental Health County contribution 20,687 20,687 - I Nursing Home Administration Salaries and wages 30,474 23,640 ( 6 ,834) I Payroll taxes 1,447 1,229 ( 218) Insurance and retirement 2,473 1 ,558 ( 915) Contract services 43 218 175 ' Professional services 1,800 ( 1,800) Training--materials and books 262 500 238 Travel and transportation 385 600 215 Training and conventions 581 600 19 I Supplies 993 800 ( 193) Telephone and telegraph 1,148 1,200 52 ' Postage 305 250 ( 1, SS) Dues , subscriptions and meetings 959 100 141 Refunds 1,000 1,000 ' Bad debts 739 ( 72) 41,Total administration 609 32,695 ( 8,914) I Dietary Salaries and wages 49 ,226 33,940 ( 15 ,286) Payroll taxes 2,580 1,765 ( 815) ' Insurance and retirement 3 ,994 2,235 ( 1,759) Dietary supplies 1,764 2,000 236 Food costs 44,533 38,000 ( 6 ,533) I Repairs and maintenance--equipment 150 250 100 Total dietary 102,247 78,190 ( 24,057) ' Housekeeping Salaries 21,097 34,920 13 ,823 Payroll taxes 1,097 1,815 718 I Insurance and retirement 1,620 2,300 680 Supplies 7 ,601 6,000 ( , 1_,6013 Total housekeeping 31,415 45,035 13,620 ' See notes to financial statements . Schedule 2-7 ' Page 13 1 • • WELD COUNTY , COLORADO IGENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the year Ended December 31, 1971 IBudget over (under) I Actual Budget actual Nursing Home Laundry and linen 1 Salaries and wages $ 24 ,066 $ 25,728 S 1,662 Payroll taxes 1,251 1,338 87 Insurance and retirement 1 ,471 1,695 224 IllSupplies 3 ,193 3,299 106 Laundry 911 1,000 89 Repairs and maintenance--equipment 657 1000 343 1 Total laundry and linen 31,549 34,060 2 ,511 Plant operations I Salaries and wages 23,503 22,384 ( 1,119) Payroll taxes 1,222 1,160 ( 62) Insurance and retirement 1,739 1,475 ( 264) I Contract services 1,865 1,831 ( 34) Travel and transportation 249 300 51 Supplies 146 1 ,000 854 1 Utilities 6,585 6 ,200 ( 385) Insurance and bonds 3 ,867 1 ,100 ( 2,767) Repairs and maintenance--building 1 ,581 5,000 3 ,419 IRepairs and maintenance--equipment 1,735 2,500 765 Total plant operations 42,492 42 ,950 458 ' Nursing Salaries and wages 298,480 292,757 ( 5 ,723) Payroll taxes 15 ,428 15,224 ( 204) I Insurance and retirement 22 ,091 19,289 ( 2,802) Contract services 200 200 Medical supplies 8,180 8,000 ( 180) IDrugs 3,697 ( 3 ,697) Physical therapy--Medicare 540 ( 540) Audio-visual aids 240 400 160 I Repairs and maintenance--equipment 523 500 ( 23) Equipment rent or lease 111 300 189 ITotal nursing 349490 336,670 ( J2,820) Total nursing home 598,802 569,600 ( 29,202) I ISee notes to financial statements. Schedule 2-8 Page 14 • • WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the year Ended December 31, 1971 Budget over (under) Actual Budget actual Ambulance Service Joint funding 88 $ 4,612 $ 10,000 $ 5 ,3 ' Animal Control Miscellaneous 19 ( 19) Joint funding 1,845 1,826 ( 19) Total animal control 1 ,864 1,826 ( 38) ' Pest and Weed Control Salaries and wages 18,823 26,200 7,377 Travel and transportation 3,411 5,100 1,689 Repairs and maintenance--equipment 1,987 ( 1,987) Chemicals 12,828 15,000 2, 172 ' Total pest and weed control 37 ,049 46 ,300 9 ,251 Total health and hospitals $ 906,067 $ 891,426 ($ 14,641) 1 1 I See notes to financial statements. Schedule 2-9 Page 15 I . , • • WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated IFor the Year Ended December 31, 1971 Budget I over (under) Actual _Budget actual AUXILIARY SERVICES I Extension service Salaries and wages $ 36,456 S 36,415 (S 41) Insurance and retirement 405 405 I Travel and transportation 10,711 11,900 1, 189 Supplies 4 ,071 1,650 ( 2,421) Telephone and telegraph 40 ( 40) I Postage 600 1 ,900 1,300 Advertising and legal notices 56 1,200 1, 144 Awards and prizes 3,220 4,000 780 ' Repairs and maintenance--equipment 374 55, ( __IZA) Total extension service 528 57,470 1 ,942 I County Library Salaries and wages 70,996 76 ,014 5,018 Payroll taxes 3,852 4,000 148 I Insurance and retirement 1 ,869 1,987 118 Training and conventions 551 625 74 Travel and transportation 1,006 1,700 694 I Supplies 2,785 2,500 285) Utilities 2,455 2,400 ( 55) Postage 219 850 631 I Insurance and bonds 442 445 3 Telephone and telegraph 662 550 ( 112) Dues, subscriptions and meetings 173 196 23 I Books and pamphlets 27 ,968 20,000 ( 7,968) Audio-visual aids 452 600 148 Miscellaneous 41 200 159 I Repairs and maintenance--building 813 1,000 187 Repairs and maintenance--equipment 1,422 963 ( 459) Equipment rent or lease 807 960 153 ITotal county library 116,513 114,990 ( 1,523) County Fair IMiscellaneous 12,500 12,500 - Airport Joint funding 1,450 1,415 ( 35) ISee notes to financial statements. Schedule 2-10 IPage 16 I " • • WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated IFor the Year Ended December 31 , 1971 Budget over (under) I Actual Budget actual AUXILIARY SERVICES Veteran's Office I Salaries and wages $ 8,400 $ 8,400 Travel and transportation 247 (S 247) I Supplies 341 8 800 459 Total veteran's office ,988 9, 200 212 INorthern Colorado Research Center Joint funding 6, 000 6,000 - ' Total auxiliary services S 200,979 $ 201 , 575 $ 596 CAPITAL OUTLAY I Building improvements S 13, 503 S 10, 000 (S 3,503) Equipment 113, 719 41 ,325 ( 72 394) ITotal capital outlay $ 127,222 $ 51 ,325 ($ 75,897) MISCELLANEOUS I Mimeograph Salaries and wages S 8,413 S 8,480 $ 67 Supplies 666 300 ( 366) I Miscellaneous 360 750 390 Material purchases 14 , 1 20„000 5,83950 Total mimeograph 23,604 29, 530 5,926 Nondepartmental Salaries and wages 4,680 6,620 1 ,940 Professional services 10,295 6,000 ( 4,295) I Payroll taxes 51,784 65,000 13,216 Insurance and retirement 68,646 103,000 34,354 I Supplies 10 4,148 ( 10) Advertising and legal notices 3,000 ( 1 ,148) P.B.X. 27,697 22,000 ( 5,697) I Insurance and bonds 32,855 60,000 27,14S Civic activities 4, 500 2,500 ( 2,000) Miscellaneous 15, 797 20,000 4,203 ' Repairs and maintenance 10,387 1 ,250 2,863 Total nondepartmental 230,799 301 ,370 70,571 Total miscellaneous $ 254,403 S 330,900 $a,492 ISee notes to financial statements. Schedule 2-11 IPage 17 WELD COUNTY , COLORADO GENERAL FUND EMERGENCY EMPLOYMENT ACT Statement of Revenue , Expenditures and Encumbrances For the year Ended December 31, 1971 REVENUE Federal grant $ 10,540 EXPENDITURES AND ENCUMBRANCES Salaries and wages 9,938 Payroll taxes 521 Insurance and bonds 41 ' Miscellaneous 40 Total expenditures and encumbrances 10,540 ' EXCESS REVENUE OVER EXPENDITURES AND ENCUMBRANCES 1 1 I 1 1 , 1 1 I See notes to financial statements . Schedule 3 Page 18 • • ' WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Statement of Changes in Fund Balance--Actual and Estimated ' For the Year Ended December 31 , 1971 Budget ' over (under) Actual Budget actual ' FUND BALANCE--January 1 , 1971 $ 32,036 $ 170,847 $ 138,811 ADD ' Excess (deficit) of revenue over expenditures and encumbrances--Schedule 4 142,232 ( 170,847) ( 313,079) Decrease in reserve for inventory 22,791 ( _22:291) Total additions 165 .023 ( 170 .847) ( 335.870) FUND BALANCE--December 31. , 1971 $ 197 ,0S9 $ -0- (S 197,059) ISee notes to financial statements Exhibit C ' Page 19 ' WELD COUNTY , COLORAR ' ROAD AND BRIDGE FUND Statement of Revenue, Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1971 IBudget over (under) ' Actual Budget actual REVENUE Taxes I General property taxes $ 718,980 $ 706,000 (S 12,980) Specific ownership taxes 108,032 170,000 61,968 Interest and penalties on deliquent I taxes 2 92 1 , 000 ( 1 ,392) Total taxes 829,404 877,000 47,596 I Intergovernmental Revenue Federal grants Mineral Leasing Act 3,322 4,000 678 I Matching funds 5,500 5,500 State grants Highway Users Tax 1 ,331,977 1,385,000 ( 46,977) I Motor vehicle registration fee _ 108, 879 50,000 ( saw Total intergovernmental revenue 1 ,444,178 1,344,500 ( 99,678) I Charges For Services Materials and services--other departments 23,631 10,000 ( 13,631) Materials and services--other 6,372 8, 000 1,628 ITotal charges for services 30,003 18,000 ( 12,003) Miscellaneous Revenue 5,728 7,000 1 ,272 ill Transfer From Other County Funds Operator and chauffer licenses $1 ,655 30,000 ( 1 ,655) I Total revenue 2,340,968 2,276,500 ( 64,468) EXPENDITURES AND ENCUMBRANCES-- Schedule 5 ' General administration and staff support division 243,393 321 ,590 78,197 Equipment maintenance division 81 ,998 107, 530 25,532 I Road and sign maintenance division 635,085 811 ,957 176, 872 Construction division 1 ,238,260 1 ,206,270 ( 31 ,990) Total expenditures and encumbrances 2,1.98,736 2,447,347 248,611 =' EXCESS (DEFICIT) REVENUE OVER EXPENDITURES AND ENCUMBRANCES S 142, 232 (S 170,847) ($ 313,079) I ISee notes to financial statements. Schedule 4 IPage 20 1 (LLD COUNTY , COLORA• I ROAD AND BRIDGE FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended Decemberjl , 1971 IBudget over (under) Actual Budget actual IGENERAL ADMINISTRATION AND STAFF SUPPORT DIVISION General administration S 75,717 S 89,100 S 13,383 IStaff support group 26,244 65,140 38,896 Capital outlay 141 ,432 167,350 25,918 Total administration and staff support Idivision 243,393 321,590 78,197 EQUIPMENT MAINTENANCE DIVISION ICentral administration 16,097 35,375 19,278 Main shop 340,380 44,065 ( 296,315) Less: allocated to other divisions ( 328,566) 328,$66 ITotal main shop--unallocated 11 ,814 44,065 32,251 District #1 shop 59,658 12,980 ( 46,678) I Less: allocated to other divisions ( p.546) 37,546 Total district #1 shop--unallocated 22,112 12,980 ( 9,132) District #2 shop 32,520 7,500 ( 25,020) Less: allocated to other divisions ( _15,434) 15 4 4 Total district #2 shop--unallocated 17,086 7,500 ( 9,586) District #3 shop 60,454 7,610 ( 52,844) I Less: allocated to other divisions ( 45,565) 45, 565 Total district #3 shop--unallocated 14,$$,9 7,610 ( 7,279) Total equipment maintenance division 81 ,998 107,530 25, 532 IROAD AND SIGN MAINTENANCE DIVISION Central administration 497 45,600 45,103 Traffic services 1 General 20,656 8,820 ( 11 ,836) Construction 55,581 96,840 41,259 Maintenance and repair 7,489 27,500, 20,011 ' Total traffic services 83,726 133 ,160 49,434 Grader group General 11 ,194 37,100 25,906 IConstruction 19,336 31 ,600 12,264 Maintenance of conditions 339,778 227,000 ( 112,778) Snow removal 27,619 7,690 ( 19,929) IRepairs and maintenance 32,685 195,000 162,315 Total grader group 430,612 498,390 67,778 I Municialit apportionment Total road and sign maintenance division 3 . it6'35,085 11 , 57 176, 7 ' See notes to financial statements. Schedule 5-1 1 Page 21 • I WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Statement of Expenditures and Encumbrances--Actual and Estimated IFor the Year Ended December 31 , 1971 Budget I over (under) Actual Bud get actual CONSTRUCTION DIVISIONI General administration S 1 , 007 S 73, 250 S 72,243 Easements and right-of-way 40 5, 000 4,960 Bridge and culvert group I General 16,747 13,000 ( 3,747) Structual construction 206, 530 270,870 64,340 Miscellaneous 51 , 265 51 ,000 ( ___2§5) I Total bridge and culvert group 274, 542 334, 870 60,328 Paving and highway maintenance group General 24,579 3, 550 ( 21 ,029) I Road way construction (asphalt) 99,383 300, 000 200,617 Routine maintenance of roads (gravel) 302, 209 257, 000 ( 45,209) General roadway maintenance 405,245 ( 405,245) I Shoulders and approaches 18,060 ( 18, 060) Roadside and drainage 8;066 ( 8,066) Snow and ice removal 11 ,307 20,000 8,693 I Miscellaneous 43,676 28, 000 ( 15,676) Channel and flood control 33,797 14, 000 ( 9 797 Total paving and highway maintenance I group 946,322 622,550 ( 323,772) Gravel and quarrying group General 294 350 56 IPit operations 113,697 52, 250 ( 61 ,447) Less: allocated to inventory ( 113,697) 113,697 Total pit operations--unallocated - 52,250 52,250 IMiscellaneous 16,055 118, 000 101 .945 Total gravel and quarrying group 16,349 170, 600 154,251 Total construction division 1 ,238,260 1 ,206, 27Q ( 31 ,990)I Total expenditures and encumbrances $ 2,198, 736 $ 2447,347 $ 248I ,611 I I See notes to financial statements. Schedule 5-2 Page 22 l' WELD COUNTY , COLORADO ROAD AND BRIDGE FUND I.., Statement of Expenditures--By Division and Function For the Year Ended December 31 , 1.971 General Equipment Total Administration Maintenance ' Expenditures Division Division Right-of-way $ 40 Preliminary and construction engineering - Construction 457,753 1• Maintenance of condition 1 ,073,359 Snow andiceremoval 38,926 Traffic services 18,165 ' Maintenance of highway equipment 116,661 $ 47,589 Administration 181,325 $ 101 ,961 16,097 Capital expenditures 141 ,432 141,432 Miscellaneous 171 ,075 18 3 2 Totals $ 2,198,736 $ 243,393 S81 ,998 See notes to financial statements. L Schedule 6 Road and Sign Maintenance Construction Division Division ' $ 40 S 74 ,917 382,836 339,778 733,581 27,619 11 ,307 1 18,165 27,451 41 ,621 20,641 42,626 ' 126,514 26,249 $ 635,085 $ 1 ,238,260 I I I Page 23 WELD COUNTY , COLORADO ' CONTINGENT FUND Statement of Changes in Fund Balance--Actual and Estimated For the year Ended December 31, 1971 Budget ' over (under) Actual Budget actual ' FUND BALANCE--January 1, 1971 $ 376 ,091 5407 ,500 531,409 DEDUCT ' Transfer to Public Welfare Fund (NOTE 2) 27 ,508 - ( 27 508 FUND BALANCE--December 31 , 1971 $ 348,583 $ 407 ,500 $ 58 ,917 1 1 See notes to financial statements. Exhibit D Page 24 I , . • • WELD COUNTY , COLORADO IVOTING MACHINE BOND FUND Statement of Revenue and Expenditures--Actual and Estimated For the fear Ended December 31, 1971 Budget over (under) I Actual Budget actual REVENUE Taxes I General property taxes $ 20,557 $ 20, 100 ($ 457) Interest and penalties on delinquent taxes 68 75 7 I Specific ownership taxes 1 ,556 1 ,200 ( ___3§i) Total revenue 22,181 21,375 806 EXPENDITURES IBonds redeemed 22 ,000 22,000 Interest on bonds 891 892 1 ITotal expenditures 22891 22892 1 EXCESS EXPENDITURES OVER REVENUE ($ 710) ($ 1 ,517) ($ 807) I IStatement of Changes in Fund Balance--Actual and Estimated For the year Ended December 31, 1971 FUND BALANCE--January 1, 1971 $ 8,728 $ 8,265 ($ 463) I DEDUCT Excess expenditures over revenue (above) 710 1,517 807 ' FUND BALANCE--December 31, 1971 $ 8 ,018 S 6 ,748 ($ 1,270) 1 I I ' See notes to financial statements. Exhibit E IPage 25 I • • ' WELD COUNTY , COLORADO PUBLIC WORKS FUNDS Statement of Changes in Fund Balance ' For the Year Ended December 31 , 1971 Hospital County construction buildings (NOTE 3) Total IFUND BALANCE--January 1 , 1971 $ 191 ,097 S 55,987 $ 247,084 ADD Excess revenue over expenditures-- Schedule 7 358,630 358,630 Schedule 8 71 2,787 p2, 787 FUND BATANCE--December 31 , 1971 $ 549,727 $ 228,774 5778,501 1 1 U See notes to financial statements. Exhibit F Page 26 • • • WELD COUNTY , COLORADO PUBLIC WORKS FUND-COUNTY BUILDINGS Statement of Revenue and Expenditures--Actual and Estimated ' For the year Ended December 31, 1971 Budget over (under) I Actual Budget actual REVENUE Taxes General property taxes $ 349,020 $ 341,845 ($ 7 ,17$) Interest and penalties on delinquent taxes 1,162 300 ( 862) ' Specific ownership taxes 26,448 8,000 ( 18,448) Intergovernmental Federal grant 260,000 260,000 Total revenue 376,630 610,145 233,515 EXPENDITURES ' County offices complex Engineering and architectural 10,000 300,000 290,000 Building 500,300 500,300 Transfer to Weld County Municipal Airport 8 ,000 8,000 Total expenditures 18,000 808,300 790,300 EXCESS REVENUE OVER EXPENDITURES $ 358,630 ($ 198,155) ($$56,785) 1 1 1 1 ' See notes to financial statements. Schedule 7 Page 27 I ' WELD COUNTY , COLORADO PUBLIC WORKS FUND--HOSPITAL CONSTRUCTION Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31 , 1971 Budget over (under) Actual Budget over REVENUE ' Taxes General property taxes $ 160,119 $ 156,840 ($ 3,279) Interest and penalties on deliquent taxes 533 S00 ( 33) Specific ownership taxes 12�13 S 12 .000 ( I35 Total revenue 172,787 169,340 ( 3,447) EXPENDITURES EXCESS REVENUE OVER EXPENDITURES S172,787 $ 169,340 ($ 3,447) 1 1 1 I See notes to financial statements. Schedule 8 Page 28 i • WELD COUNTY , COLORADO PUBLIC WELFARE FUNDS Statement of Changes in Fund Balance For the year Ended December 31, 1971 Budget over (under) Actual _Budget actual ' FUND BALANCE--January 1, 1971 $ 26,665 ($ 26,665) ADD Transfer from Contingent Fund (NOTE 2) 27,508 ( 27,508) Net increase in Old Age Pension Fund-- Schedule 11 1 ,283 ( _lap) Total additions 28,791 - ( 28,791) Total available 55,456 ( 55,456) ' DEDUCT Excess expenditures over revenue--Schedule 9 ( 404,041) ( 404,041) FUND BALANCE (Deficit)--December 31, 1971 ($ 348 ,585) - ($348,585) IFUND BALANCE REPRESENTED BY Public Welfare Fund ($351,521) ' Old Age Pension Fund--Schedule 11 2,936 Total ($348,585) I ISee notes to financial statements. Exhibit G Page 29 • 11 WELD COUNTY , COLORADO IPUBLIC WELFARE FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1971 I Budget I over (under) Actual Budget actual REVENUE I Taxes General property taxes S 616,549 $ 603,550 (S 12,959) Interest and penalties on delinquent I taxes Specific2,050 200 1,850) ownership taxes 46,672 60 ,000 13 ,328 Total taxes 665 ,271 663,790 ( 1,481) IIntergovernmental Revenue State Department of Public Welfare I allocations Administration 645 ,555 662,982 17,427 Aid to the Blind 13,411 14,560 1, 149 I Aid to Dependent Children 2,416, 171 700,000 ( 1,716,171) Aid to the Needy Disabled 412 ,088 420,000 7,912 Child Welfare 288,073 350,800 62,727 I Day Care 143 ,607 125,216 ( 18,391) Tuberculosis Treatment 11,880 4,400 ( 7,480) Federal sources I Department of Health, Education and Welfare Cuban Refugee Program 3 ,354 ( 3,354) Total intergovernmental revenue 3 ,934 , 139 2,277 ,958 ( 1,656, 181) Total revenue 4,599,410 2,941,748 ( 1,657,662) I EXPENDITURES--Schedule 10 (NOTE 4) Administration 844,249 828,728 ( 15,521) Direct assistance I General Assistance 42,303 94,300 51,997 Aid to the Blind 17,064 18 ,200 1, 136 Aid to Dependent Children 3 ,023,416 875,000 ( 2,148,416) I Aid to Needy Disabled 515 , 186 525,000 9,814 Child Welfare 363,204 438,500 75,296 Day Care 179,717 156 ,520 ( 23, 197) Tuberculosis Assistance 14,958 5,500 ( 9 ,458) Cuban Refugee 3 ,354 ( 3 ,354) Total expenditures 5 00� 3,451 2,941,748 ( 2,061,703) IEXCESS EXPENDITURES OVER REVENUE ($ 404,041) $ - $ 404,041 ISee notes to financial statements . Schedule 9 Page 30 • WELD COUNTY , COLORADO IPUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated For the year Ended .December 31, 1971 _I Budget over (under) IActual _ Budget actual ADMINISTRATION Salaries $ 611,433 $ 642,178 $ 30,745 ITravel 25,961 31,500 5,539 Employee benefits I O.A.S.D.1. 29,544 35,000 5,456 County retirement 24,318 26,000 1,682 Group life insurance 1,691 1,800 109 I Medical insurance 4,738 6,500 1,762 Workmen's compensation insurance 411 1,000 589 Armored car service (food stamps) 553 ( 553) I Building maintenance Custodial supplies 617 ( 617) Heat, lights and water 3,235 ( 3,235) ' Rent 3,000 3,000 Repairs 868 ( 868) Credit Bureau 80 400 320 I Equipment maintenance and repair 1,110 4,000 2,890 Insurance--property and casualty 1,174 ( 1,174) Medical exams 10,498 15,000 4,502 I Office supplies and printed forms 14,876 16,800 1,924 Postage 10,023 10,000 ( 23) Professional services I Attorney fees and expenses 18,593 9,000 ( 9,593) Audit and accounting assistance 2,559 ( 2,559) Data processing 8,373 2,400 ( 5,973) I Management study project 17,500 3,000 ( 14,500) Systems study and revision 34,366 ( 34,366) Security and miscellaneous (food stamps) 645 ( 645) I Subscriptions and books 352 250 ( 102) Trailer rent (food stamps) 3 ,780 ( 3,780) Telephone 13,775 14,400 625 I Miscellaneous 145 1,500 1,355 Capital outlay--equipment 3 ,031 5,000 1,969 Total administration 844,249 828,728 ( 15,521) I I ISee notes to financial statements. Schedule 10-1 I Page 31 1 , • • WELD COUNTY , COLORADO I PUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated For the year Ended December 31, 1971 IBudget over (under) ' Actual Judget actual DIRECT ASSISTANCE General Assistance I Cash $ 2,000 S 2,000 Assistance in kind $ 6,708 13 ,000 6,292 Burials 2,667 4,000 1,333 I County doctors 7 ,693 10,000 2,307 County hospital--indigent care 1 ,594 35,000 33,406 Dental services 11,220 11,300 80 IDrugs and other medical services 1,378 2,500 1,122 Eyeglasses and examinations 11,043 11,000 ( 43) Hospitalization--Colorado General 5,000 - 5,000 INursing homes 500 500 Total general assistance 42,303 94,300 51,997 I Aid to the Blind Assistance 16, 199 16,000 ( 199) Burials 200 200 I Treatment 865 2 ,000 1135 Total aid to the blind 17 ,064 18,200 1,136 1 Aid to Dependent Children ADC assistance 2 ,352,624 625,000 ( 1,727,624) ADC-U assistance 264,230 50,000 ( 214,230) I WIN program assistance 406,562 200,000 ( _ 206562) Total aid to dependent children 3,023,416 875,000 ( 2,148,416) I Aid to the Needy Disabled Assistance 514,986 525 ,000 10,014 Burials 200 - ( ______Z92 ITotal aid to the needy disabled 515,186 525 ,000 9,814 Child Welfare I Reimbursable assistance 360,178 426 ,500 66,322 Nonreimbursable assistance 3 ,026 12 ,000 8,974 Total child welfare 363 ,204 438,500 75,296 I I ISee notes to financial statements. Schedule 10-2 Page 32 •• ' WELD COUNTY , COLORADO PUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated ' For the Year Ended December 31 , 1971 Budget _ over (under) Actual Budget actual DIRECT ASSISTANCE (continued) ' Day Care ADC $ 115,874 ADC-U 1 ,673 ' WIN program 49,694 Child Welfare--reimbursable 12,476 Total day care 179, 717 S 156,520 ($ 23,197) Tuberculosis Assistance Burials 400 400 ' Hospitalization and medical care 14,958 5,000 ( 9,958) Transportation 100 100 Total tuberculosis assistance 14,958 5,500 ( 9,458) Cuban Refugee Assistance 3,354 ( 3,354) 1 Total expenditures $ 5„003 451 $ 2,941 748 ($ 2„061 703 sown Essmailem•ei See notes to financial statements. Schedule 10-3 Page 33 • WELD COUNTY , COLORADO ' PUBLIC WELFARE FUND--OLD AGE PENSION Statement of Cash Receipts, Disbursements and Changes in Cash Balance For the Year Ended December 31 , 1971 IRECEIPTS State allocations $ 1 ,726,397 ' Reimbursements 5,396 Total receipts 1,731 ,793 IDISBURSEMENTS Assistance--Class A 1,522,218 Assistance--Class B 206,812 Burials 1448Q Total disbursements 1 ,730,510 IEXCESS RECEIPTS OVER DISBURSEMENTS 1,283 ' CASH BALANCE Beginning of year 1 ,653 End of year (NOTE 6) S 2,936 1 • 1 ISee notes to financial statements. Schedule 11 Page 34 •I • • WELD COUNTY , COLORADO I TRUST AND AGENCY FUNDS Statements of Cash Receipts, Disbursements and Changes in Cash Balances For the year Ended December 31, 1971 I Cash Add Deduct Cash balances receipts and disbursements balances 1 1-1-71 transfers and transfers 12-31-71 County General Hospital $ 498 ,865 $ 6,473,160 $ 6,451,595 S 520,430 Hospital Building Fund 329 ,740 237,952 126,992 440,700 Health Department 15 ,970 449,608 428,960 36,618 Special school funds 356 ,905 11,862 ,794 11 ,782,204 437,495 I School bond and interest funds 259, 155 3,589,342 3 ,598,974 249,523 Town funds 19,801 1,606,736 1 ,598,296 28,241 I Irrigation districts 7 ,281 515 ,635 515,236 7,680 Fire districts 5 ,000 188,579 187,005 6 ,574 Sanitation districts 11,436 72,203 70,533 13, 106 State funds 6,969 897 ,098 896,300 7,767 Towns--special assessments 14,655 25,788 37 ,920 2,523 Greater Greeley Improvement 18 2,667 2,669 16 Aims College 72 ,583 2,655,464 2,227,535 500,512 Library--special 25,094 79,394 75,520 28,968 Mental Health Center 73 ,723 320,446 337,976 56,193 Health Department-- ' - De Salud 75 ,000 27,500 47,500 Regional transportation district - 91 ,893 90,824 1,069 I County airport 1,025 167 1,192 Extension service 11,704 26 ,152 26,368 11,488 ' Retirement Fund 46,541 289 ,773 332,937 3 ,377 Morgan County Community College 4 2,535 2,459 80 Old age pension-- I9, 152 16,727 15,830 10,049 Deed costs 520 1,890 810 1,600 Redemptions--individual 1,365 138,601 139,856 110 Redemptions--pending 15,508 142,866 140,365 18,009 Clerk and recorder-- I cash clearing - 703 ,871 703,653 218 Cash clearing - 954,749 954,749 - Rebates 173 12,158 12,331 - ' Interest on delinquent taxes - 56 ,132 56,132 - 1 See notes to financial statements. Exhibit H-1 page 35 • • WELD COUNTY , COLORADO I TRUST AND AGENCY FUNDS Statements of Cash Receipts, Disbursements and Changes in Cash Balances For the year Ended December 31, 1971 ICash Add Deduct Cash balances receipts and disbursements balances I1-1-71 _ transfers and transfers_ 12-31-71 Library $ 8 ,126 - $ 8,126 - I Library--N.C .P.C . 209 $ - 739 948 - Unclaimed funds 283 19 $ 264 Clerk and Recorder-- I Postage Fund 1,033 6,382 7,245 170 Local sales tax 37, 135 35,947 1,188 Operator and chauffer I licenses 31,655 - 31,655 - Additional motor vehicle fees 958 264, 121 263,560 1,519 I Advertising - 3,499 3,499 1970 property tax 160,142 160,142 - 1971 property tax (NOTE 7) - 244,003 - 244,003 I Specific ownership--E _ ( 192) - ( - 192) Specific ownership--state 41,502 41,502 Road and Bridge Fund-- 1 escrow - 3,755 - 3,755 County Public School Fund - 968 _ 968 -I Total S1,985 ,593 $ 32,091,292 $ 31,395 , 140 $ 2,681,745 I I I I I ISee notes to financial statements. Exhibit H-2 ' Page 36 • • ' WELD COUNTY , COLORADO Statement of General Bonded Debt December 31 , 1971 ' AMOUNT AVAILABLE AND TO BE PROVIDED FOR THE RETIREMENT OF GENERAL OBLIGATION BONDS: ' Bond principal Amount available in Voting Machine Bond Fund S 8,018 ' Amount to be provided in future year 13,9$2 Amount available and to be provided S 22,000 GENERAL OBLIGATION BONDS PAYABLE IN FUTURE YEAR: General obligation voting machine bonds, series June 1 , 1962 $ 22,000 1 I i 1 ' See notes to financial statements. Exhibit I Page 37 1 I 0 WELD COUNTY , COLORADO Statement of Changes in General Fixed Assets For the Year Ended December 31, 1971 IAdditions Deletions Balance and and Balance I 1-1-71 transfers transfers - I2-31-7I GENERAL FIXED ASSETS Land S 749,536 $ 16,000 $ 765,536 1 Buildings 2,492,172 19,131 2,511,303 Improvements other than buildings 2,484 296 2,780 I Furniture, machinery and equipment--Schedule 12 4,626,442 235,481 $42,948 4,818,975 Construction in progress 10,000 10,000 ITotal S 7,870,634 $ 280,908 $42,948 $ 8,108,594 IINVESTMENT IN GENERAL FIXED ASSETS I From general bonds S 221,130 S 221,130 From current revenues 7,616,172 S 280,908 542,948 7,854,132 From gifts and grants 33,332 33,332 ITotal $ 7,870,634 S 280,908 542,948 $ 8,108,5S4 I I I I 1 I ' See notes to financial statements. Exhibit I ' Page 38 I AI WELD COUNTY , COLORADO IGENERAL FIXED ASSETS Summary of Furniture, Machinery and Equipment by Departments December 31 , 1971 Additions Deletions _ Balance and and Balance 1-1-71 transfers transfers 12-31-71 I County Commissioners $ 14,825 S 2,056 S 1 ,532 S 15,349 Planning Commission 15,362 758 117 16,003 Accounting office 44, 761 2,028 2,558 44,231 Clerk and Recorder 1 Recording 66,955 8,337 75,292 Motor vehicle 45,284 11 ,815 21 57,078 Drivers' license 12,110 12,110 IInformation retrieval 32,159 474 15 32,618 Elections 271 ,337 68,257 339,594 IClerk's office 795 456 1,251 Treasurer 33,404 8,522 3,015 38,911 Assessor 54,419 828 4 ,919 50,328 Superintendent of schools 4,912 4,912 I Grounds and buildings 20, 817 2,777 1 ,531 22,063 District attorney 1 ,335 5,262 333 6,264 ' Sheriff 73, 509 13,358 8,101 78,766 Coroner 4,288 4,288 Civil defense 22,196 22,196 Health Department 52,615 1 ,325 3,143 50,797 I Mental health 10,522 2,269 175 12,616 Extension service 54,739 1 ,139 50 55,828 I Library 58, 135 347 58,482 Veteran's office 956 956 Mimeograph 7, 805 2,753 10,558 ' Nursing home 80,456 1 ,529 81,985 Public Welfare Department 64,019 3,223 158 67,084 Road and bridge 3, 578,727 97,968 5117Q 3,671 ,525 ITotal--to Exhibit 7 $ 4.626.442 $ 235.481 $42.949 $4.91g 979 I I ISee notes to financial statements. Schedule 12 IPage 39 WELD COUNTY , COLORADO Expenditure Clearing Accounts For the year Ended December 31, 1971 Road and Public General Bridge Welfare ' Total and Fund Fund County audit S 18,000 $ 13, 100 S 3,000 S 1,900 Data processing 56,439 35,364 5,560 15,515 Insurance and bonds 51,854 27,816 22,864 1,174 ' Publishing 13,505 13,435 70 - Social Security taxes 154,664 79,183 45,937 29,544 ' County retirement 117, 120 56,030 36,772 24,318 Workmen's compensation 29,468 11,545 17,512 411 1 t 1 1 Exhibit K 1 Page 40 111 WELD COUNTY , COLORADO Notes toyinancial Statements GENERAL FUND NOTE 1--Restatement of budgeted expenditures The budgeted expenditures of the Health Department and Mental Health Center ' of Weld County have been adjusted to reflect the net cost of these departments to the General Fund since these operations were not administered through the General Fund. Revenue Expenditures Original budget $ 2,981,420 $3 ,379,715 Less Health Department revenue 166 ,140 166,140 Mentr.l Health revenue 370 ,900 370,900 Total deductions 537 ,040 537,040 ' Adjusted budget $ 2 ,444 ,380 $ 2,842 ,675 CON..TNGENT EUND ' NOTE 2--Transfer to Public Welfare Fund An emergency appropriation from the Contingent Fund to the Public Welfare Fund in the amount of S27,508 was approved by resolution dated June 2, 1971 to cover the deficit cash balance which existed at December 31, 1970 . PUBLIC WORKS FUND NOTE 3--Hospital Construction Fund A Public Works Fund known as the Convalescent Unit of Weld County General ' Hospital was established by resolution dated October 30, 1968 for the purpose of providing and accumulating funds for the construction and equipping of same. An annual tax levy of one-half mill was designated to be levied for the years ' 1969, 1970 and 1971 to finance this fund. However, the Commissioners levied .78 mills for 1971 to provide additional funds for the hospital. PUBLIC WELFARE FUNDS NOTE 4--Change in financial reporting ' The refunds of expenditures for 1971 which amounted to $ 85,899 have been offset against expenditures rather than shown as miscellaneous income as in prior years. ' NOTE 5--Appropriations overexpanded The County levied the maximum Welfare Fund levy allowed by state law of three (3) mills for 1971. During 1971 the Colorado Supreme Court ordered Weld County to provide twenty percent (20%) of all costs for public welfare services. These costs exceeded the funds provided by the three (3) mill levy. 1 ' Page 41 e WELD COUNTY , COLORADO Notes to Financial Statements NOTE 6--Old Age Pension Fund ' The Old Age Pension Fund is financed entirely by federal and state sources; therefore , this fund is accounted for as an agency fund on the cash method of accounting and any unspent funds are thereby restricted and the property of the state . GENERAL FOOTNOTES NOTE 7--Current taxes receivable The 1971 real and personal property taxes which became a lien on property ' as of January 1, 1971 are not recorded as income until 1972. Advance collec- tions of such taxes amounted to $ 244 ,003 and were distributed by the County Treasurer in January, 1972. The 1971 taxes receivable due in 1972 for County ' funds are as follows: General Fund $ 1 ,893,923 Road and Bridge Fund 1,002 ,665 Bond Redemption Fund 13,369 Public Works Fund--County buildings 334,222 ' Public Works Fund--Hospital Convalescent Unit 334,222 Public Welfare Fund 1 ,537,420 ' Retirement Fund SS ,704 Total $ 5 , 171 ,525 NOTE 8--Contingent liabilities There are presently three lawsuits pending against County officials and/or ' agencies . It is the opinion of the County Attorney that the plaintiffs will not prevail; and, therefore , these actions will have no material effect on the financial condition of Weld County. 1 1 ' Page 42 • • II WELD COUNTY HEALTH DEPARTMENT II ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31, 1971 i I I I •• ANDERSON, HUNTER, "Nowt 6 KURTZ oclririco .ueuc ACCOUNTANTS I To the Board of Health Weld County Health Department ' We have examined the balance sheet of the Weld County Health Department as of December 31 , 1971, and the related statement of revenue , expenditures and changes in fund balance for the year then ended. Our ' examination was made in accordance with generally accepted auditing Stan- dards , and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circum- stances . The Health Department may be in violation of state law as actual I expenditures exceeded appropriations by $ 59 ,421; however, actual revenue exceeded anticipated revenue by $ 80, 105 . ' The activities of the Weld County Health Department have been accounted for as a Special Revenue Fund. As a Special Revenue Fund, the operations of the Weld County Health Department are recorded by using the modified accrual method of accounting and the property assets of the department are included in the General Fixed Assets group of accounts of Weld County. ' In our opinion, the accompanying financial statements referred to above present fairly the financial position of Weld County Health ' Department at December 31, 1971 and the results of its operations for the year then ended, in conformity with generally accepted accounting prin- ciples. The accounting principles adopted in the presentation of these financial statements are not consistent with that of the preceding year due to the change from the Enterprise Fund to the Special Revenue Fund method of accounting. a ANDERSON, HUNTER, THOMTE & KUR March 24, 1972 Greeley, Colorado ' Page 66 • 1 1 1 ' FINANCIAL STATEMENTS 1 1 1 1 ! • WELD COUNTY HEALTH DEPARTMENT ' Balance Sheet December 31, 1971 I ASSETS ASSETS Cash $ 11,828 ' Accounts receivable State sources 18,535 Medicare A 3,796 Medicare B 2,052 Medicaid XIX 954 Patients 1,632 ' Medicare--cost adjustment 21,823 Medicaid--cost adjustment 8 473 Restricted assets (Programa De Salud) ' Cash _42 ,174 Total $ 111,267 ' LIABILITIES AND FUND BALANCE LIABILITIES Accounts payable--trade $ 5,952 Payable from restricted assets (Programa De Salud) Accounts payable--trade 1,651 Accounts payable--H.E.W. 40,518 Total payable from restricted assets 42,169 ' Total liabilities 48,121 FUND BALANCE--Exhibit B 63,146 Total $ 111,267 ISee notes to financial statements. Exhibit A Page 67 • 1 • • WELD COUNTY HEALTH DEPARTMENT Statement of Revenue , Expenditures and Changes in Fund Balance-- Actual and Estimated ' For the Year Ended December 31, 1971 Budget over (under) Actual Budget actual REVENUES--Schedule 1 Health department $ 297,600 $ 289,713 ($ 7,887) Home health care 90,330 86,718 ( 3,612) Family planning 51,065 25,292 ( 25,773) ' Intensified tuberculosis control 13 ,911 7,430 ( 6,481) Migrant labor 1,855 ( 1,855) Programa De Salud 34,.497 ( 341497) Total revenue 489,258 409,153 ( 80,10S) EXPENDITURES--Schedule 2 ' Health department 270,564 289,713 19,149 Home health care 96,682 86,718 ( 9,964) Family planning 51,065 25,292 ( 25,773) Intensified tuberculosis control 13,911 7,430 ( 6,481) Migrant labor 1,855 ( 1,855) Programa De Salud _Atha ( a 492) ' Total expenditures 468,574 4091153 ( 59,421) EXCESS REVENUE OVER EXPENDITURES 20,684 $ - ($ 20,684) IFUND BALANCE Beginning of year 42,462 ' End of year $ 63,146 1 See notes to financial statements. Exhibit B Page 68 WELOCOUNTY HEALTH DEPASENT Statement of Departmental Revenue--Actual and Estimated IFor the Year Ended December 31, 1971 Budget Iover (under) Actual Budget actual HEALTH DEPARTMENT ILicenses and permits Septic tank permits S 10,0627.$ 7,200 (S 2,862) Septic tank cleaning permits 52/ 113 61 IIntergovernmental revenue State grant 38,269✓ 34,697 ( 3,572) Charges for services ICertified copies 4,913 4,650 ( 263) Health films 225, ( 225) I Air testing 388 ( 388) Miscellaneous revenue 638 v ( 638) Appropriation from Weld County General Fund 243 05 4 24. _ 3,053 ITotal health department $ 297,600 $ 289,713 ($ 7 ,887) HOME HEALTH CARE I Charges for services Medicare A $ 45,394`, Medicare B 15 ,104; I Medicaid Title XIX 13,904' Home health care--other 10,721 Medicare cost adjustment--prior 4,98L) I Recovery of bad debts 98) Miscellaneous 128✓ ' Total home health care $Sala $ 86 j718 ($ i) FAMILY PLANNING Intergovernmental revenue--state grant $ 51 ,065 /$ 25 ,292 ($25,773) I INTENSIFIED TUBERCULOSIS CONTROL Intergovernmental revenue--state grant $ 13 ,911/ $ 7 ,430 ($ 6 ,481) MIGRANT LABOR Intergovernmental revenue--state grant $ 1,855 ✓ - ($ 1,855) IPROGRAMA DE SALUD ✓ Intergovernmental revenue--H.E.W. grant $ 34,482 IGifts and donations 151 Total Programa De Salud $ 34,497 - ($34,497) 1 ISee notes to financial statements. Schedule 1 ' Page 69 WELICOUNTX HEALTH DEPAR'PMENT I Statement of Departmental Expenditures--Actual and Estimated For the year Ended December 31 , 1971 I Budget over (under) Actual Budget actual HEALTH DEPARTMENT I Salaries Director $ 18,646 $ 23, 160 $ 4,514 Nursing supervision 22,518 27,666 5,148 I Nursing 62,707 72,613 9,906 Sanitarians 45,252 45,252 Bacterioligists 12,288 12 ,288 I Health education 6,031 7,632 1,601 Clerical 21,057 25,692 4,635 Janitor 3 ,858 4,500 642 IOther salaries and wages 1,792 900 ( 892) Contract labor 830 ( 830) Payroll taxes (P.E.R.A.) 13,577 15,500 1,923 IHospital and group insurance 3,710 4,100 390 Physicians 2,350 1,000 ( 1,350) Accounting services 926 ( 926) IOther professional services 270 ( 270) Travel--meetings 39 150 111 Travel--veterinarians 1,815 1,500 ( 315) ITravel--other 21,750 21,100 ( 650) Rent--building 1,320 1,320 Rent--equipment 458 700 242 Utilities 842 1 ,100 258 Repairs and maintenance--building 3 ,482 3 ,950 468 Repairs and maintenance--equipment 133 I Medical and clinical supplies 1,977 2,150 ( 173) Laboratory expenses 2,632 2,500 ( 132) Drugs and services 385 ( 385) I X-rays 1,952 1,400 ( 552) Other medical costs 220 ( 220) Office supplies 3,229 2,300 ( 929) I Postage 1,226 1,300 74 Maintenance supplies 386 1,000 614 Other supplies 445 S00 55 I Telephone 2,790 2,900 110 Publishing and printing 26 300 274 Books and periodicals 408 320 ( 88) I Audio visual aids 332 250 ( 82) Professional dues 447 570 123 Meat inspection--veterinarians 7,452 3,200 ( 4,252) IMeetings and conventions 680 450 ( 230) Miscellaneous 326 450 124 ' Total health department $ 270,564 $ 289 ,713 $ 19,149 See notes to financial statements. Schedule 2-1 Page 70 WELQ COUNTY HEALTH DEPAIMENT I Statement of Departmental Expenditures--Actual and Estimated For the Year Ended December 31, 1971 I Budget over (under) HOME HEALER CARE Actual Budget actual Reimbursable expenditures Salaries Director and assistant $ 13,814 $ 9,349 ($ 4,465) INursing supervisions 2,885 ( 2,885) Nursing 18,684 30,000 11,316 Health education 1,601 ( 1,601) ICommunity nursing coordinator 5,553 ( 5,553) Physical therapist 5 ,320 8,000 2,680 Speech therapist 216 ( 216) IOccupational therapist 1,192 5,000 3,808 Clerical 7,875 5,009 ( 2,866) I Home health aides 1,465 2,500 1,035 Janitor 670 ( 670) Other salaries and wages 1,925 ( 1,925) Payroll taxes (P.E.R.A.) 3,578 4,500 922 I Hospital and group insurance 1,034 ( 1,034) Physicians 200 ( 200) I Accounting services ?07 ( 907) Travel--nurses 4,664 6,000 1 ,336 Travel--physical therapist 1,200 ( 1 ,200) I Travel--speech therapist 8 289 ( 8) Travel--occupational therapist ( 289) Travel--home health aides 229 ( 229) ' Travel--other 811 ( 811) Utilities 112 ( 112) Repairs and maintenance--building 641 ( 641) I Repairs and maintenance--equipment 199 ( 199) Medical and clinical supplies Nurses 2,816 2,000 ( 816) Occupational therapist 24 ( 24) Drugs 62 ( 62) Other 10 ( 10) I Office supplies 901 60 ( 841) Postage 113 ( 113) Other supplies 225 ( 225) I Telephone 784 ( 784) Publishing and printing 11 ( 11) Training 3 ( 3) Miscellaneous 82 ( 82) I Capital outlay--equipment 356 300 ( 56) Books and periodicals 132 ( 132) Professional dues 254 ( 254 ITotal reimbursable expenditures 80,645 72,718 ( 7,927) See notes to financial statements . Schedule 2-2 Page 71 I . ' • • WELD COUNTY HEALTH DEPARTMENT IStatement of Departmental Expenditures--Actual and Estimated For the year Ended December 31, 1971 IBudget over (under) Actual Budget actual HOME HEALTH CARE Nonreimbursable expenditures Meetings and conventions $ 208 (S 208) 1 Bad debts 5,261 ( 5,261) Rental of medical equipment 10,568 $ 14,000 3,432 Total nonreimbursable expenditures 16,037 14,000 ( , 2,037) Total home health care $ 96 ,682 $ 86,718 ($ 9,964) IFAMILY PLANNING Salaries IAdministrative $ 8,610 ($ 8,610) Nursing 7 ,608 $ 7,812 204 Clerical 4,295 2,070 ( 2,225) IOther 7,375 3,600 ( 3,775) Payroll taxes (P.E.R.A.) 2,092 1,312 ( 780) Hospital and group insurance 625 ( 625) Physicians services 2,854 1,260 ( 1,594) Travel--meetings and conventions 120 ( 120) Travel--other 6,151 3, 120 ( 3,031) Medical supplies 1,749 560 ( 1,189) Drugs and contraceptives 7,170 4,298 ( 2,872) I Other medical and nursing costs 663 ( 663) Office supplies 194 150 ( 44) Postage 87 ( 87) I Other supplies 5 ( 5) Telephone 161 ( 161) Books and periodicals 28 ( 28) I Meetings and conventions 275 ( 275) Miscellaneous 12 ( 12) Capital outlay--equipment 84 1,110 1,026 IAudio and visual aids 907 ( 9(17) Total family planning $ 51,065 $ 25,292 ($25 ,773) I I ISee notes to financial statements . Schedule 2-3 Page 72 1 1 - Is 9• WELD COUNTY HEALTH DEPARTMENT IllStatement of Departmental Expenditures--Actual and Estimated For the Year Ended December 31, 1971 IBudget over (under) Actual Budget actual I INTENSIFIED TUBERCULOSIS CONTROL Salaries Administrative $ 8, 190 S 6,000 ($ 2,190) IClerical 2,040 ( 2,040) Payroll taxes (P.E.R.A.) 767 555 ( 212) IHospital and group insurance 175 ( 175) Travel and transportation 1,801 750 ( 1,051) X-ray 755 ( 755) Office supplies 46 125 79 IPostage 80 ( 80) Telephone 57 ( 57 ITotal intensified tuberculosis control $ 13,911 $ 7,430 $ 6 ,481 I MIGRANT LABOR Salaries I Administrative $ 884 Nursing 600 I Payroll taxes (P.E.R.A.) 67 Travel and transportation 304 ITotal migrant labor S 1,855 - ($ 1,855) I I I ISee notes to financial statements. Schedule 2-4 Page 73 40 O. WELD COUNTY HEALTH DEPARTMENT I Statement of Departmental Expenditures--Actual and Estimated For the Year Ended December 31, 1971 IBudget Budget over (under) Actual (NOTE 1) actual Ill PROGRAMA DE SALUD Personal services $ 19,809 Patient care I Laboratory and diagnostic 280 X-ray and emergency room 287 Contractual services--physicians 1,191 I Contractual services--specialists 172 Equipment LaboratoryOfficeequipment equipment 494I 235 Medical equipment 325 Other ISupplies Medical supplies 366 Drugs 2,376 IOffice supplies 634 Laboratory supplies 109 Travel and transportation 1,431 IMinor alterations and renovation of clinic 4,800 Rent 814 Utilities 184 ITelephone 386 Maintenance of clinic 207 Auditors and legal consultants 250 ' Miscellaneous 147 Total Programa De Salud $ 34,497 ($34,497) I I I ISee notes to financial statements. Schedule 2-S Page 74 • 1.11 o• WELD COUNTY HEALTH DEPARTMENT Notes to Financial Statements NOTE 1--Programa De Selud de Weld County A grant in the amount of $ 100,000 from the Department of Health, Education and Welfare was approved during 1971. The project and grant period are from June 1, 1971 through May 31 , 1972. The entire grant funds were budgeted in the County's 1972 budget. NOTE 2--Federal and state audits Reimbursable costs claimed in regard to various federal and state programs and grants are subject to audit by those respective agencies, t Page 75 1.. • o • 1 1 1 WELD COUNTY , COLORADO PLANNING COMMISSION ACCOUNTANTS' REPORT and 1 FINANCIAL STATEMENTS December 31 , 1971 1 1 I 1 1 1 i 1 1 COUNTY OF WELD I Flied with tna Cierk of the UOM4 Of County Commissie.n-.s JUL 1 a6�py/p.319�72 CIKTOM Clait ma Warn aDttty. 1 I. • • I1 ANDERSON, HUNTER,TMOMTE 6 KURT; CkfTI/ILD PUOLIC ACCOUNTANTS II I • I To the Honorable Board of County Commissioners of IWeld County, Colorado We have examined the statement of cash receipts, disbursements I and changes in cash balance of the Weld County Planning Commission for the year ended December 31, 1971 . Our examination was made in accordance with generally accepted auditing standards, and accordingly included such Itests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. IIn our opinion, the financial statement referred to above presents fairly the cash transactions of the Weld County Planning Commission for the year ended December 31 , 1971 , and the changes in cash balance for the year Ithen ended on a basis consistent with that of the preceding year. Gai�* ,yxUF ANDERSON, HUNTER, THOMTE & K IFebruary 29, 1972 Greeley, Colorado I II I IPage 56 . 1 I . • • • 1 1 FINANCIAL STATEMENTS 1 • • ' WELD COUNTY , COLORADO PLANNING COMMISSION Statement of Cash Receipts, Disbursements and Changes in Cash Balance ' For the Year Ended December 31 , 1971 - RECEIPTS • Building permits S46,415 Mobile home permits 1 ,S98 Sale of regulations 370 Change of zone fees 1 ,675 Sign permits 1 ,308 Sale of maps 63 General Fund transfer--Change Fund 25 Variance fees 1 ,360 Town planning 9,082 State planning 14,000 Total receipts 75,896 DISBURSEMENTS Remitted to County Treasurer 75,871 ' NET INCREASE DURING YEAR 25 CASH BALANCE ' Beginning of year End of year S 2S 1 1 Exhibit A Page 57 I . •• •• 1 1 1 WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND I ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31 , 1971 1 i 1 � 1 1 1 1 1 1 ____ ____ __._ -.___.r._.._...., ......._�.. 1 1 •• fea 1 ANDERSON, HUNTER,TMOMTE 8 KURTZ I cGAror!LD PUSU6 ACCOVN?ANre 1 1 ' To the Weld County Board of Retirement I Weld County, Colorado We have examined the statement of assets and liabilities arising I from cash transactions of the Weld County Officials' and Employees' Retirement Fund as of December 31 , 1971 and the related statement of cash receipts and disbursements on account of income and expense and "changes in reserve I balances for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we II considered necessary in the circumstances. ! I In our opinion the financial statements referred to above present I fairly the assets and liabilities arising from cash transactions of the Weld County Officials' and Employees' Retirement Fund at December 31 , 1971, and the cash receipts and disbursements on account of income and expense and I changes in reserve balances for the year then ended on a basis consistent with that of the preceding year. ANDERSON, HUNTER, THOMTE & ICU '1 March 23, 1972 Greeley, Colorado 1 I ' Page 76 I I • •• I I FINANCIAL HIGHLIGHTS AND 1 STATEMENTS I I I i I i I •• WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND FINANCIAL HIGHLIGHTS ' Year Ended December 31 1971 1970 1969 COUNTY CONTRIBUTIONS $ 178,375 $ 161 ,381 $ 197,247 • IMEMBER'S CONTRIBUTIONS $ 122,932 $ 92, 135 $ 70,977 IRETIREMENT FUND ASSETS (end of year) $ 1 ,015,000 $ 713, 899 $ 448,210 EARNINGS ON INVESTMENTS $ 37,399 $ 32,899 S 10,114 IRATE OF RETURN ON MEAN ASSETS 4.33% 5.66% 3.22% I TERMINATIONS Amounts refunded $ 25,324 S 11 ,935 $ 4,832 Number of members 134 95 41 IRETIREMENTS Amount of benefits paid $ 10,161 $ 6,739 $ 1 ,133 ' Number of members 10 17 12 Average retirement benefit (end of year) $ 24.26 $ 25.23 $ 22.32 OTHER STATISTICS Number of members participating (not including retirees)--end of year 537 453 369 I 1 Page 77 •S • • •• WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND Statement of Assets and Liabilities Arising From Cash Transactions December 31 , 1971 and_1970 ASSETS 1971 1970 ' Cash with Weld County Treasurer S 25,638 S 57, 271 I Cash and investments with Trustees Cash 24,393 2,304 Savings accounts 103,404 393,319 I U.S. Treasury Bills--at cost 77,479 First deed of trust loans 369,269 134,637 Corporate bonds--at cost (market I value; 1971 , S106, 825; 1970, S21 ,749) 105,815 21 , 173 Greeley National Bank Common Trust Fund C--at cost (market value; 1971 , $455,299; 1970, $27, 033) 386,481 27,716 Total $ 1 ,015,000 $ 713,899 RESERVE BALANCES 1 Reserve for members' accumulated contributions $ 241,493 $ 144,806 Reserve for employers' contributions 773,507 569,093 ITotal $ 1_,015 000 $ 713,899 1 I 1 r See notes to financial statements. Exhibit A Page 78 ' OD ID. WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND I Statement of Cash Receipts and Disbursements on Account of Income and Expense and Changes in Reserve Balances IFor the Year Ended December 31 , 1971 Members' I accumulated Employer's contributions contributions Total RECEIPTS I County contributions General property taxes S 51 ,383 $ 51,383 Specific ownership taxes 3 ,890 3,890 I Interest and penalties on delinquent taxes 171 55, 171 55 General Fund contributions 547 ,547 Library contributions 487 487 I Mental Health Department contributions 5,807 5,807 Public Welfare Fund contributions 24,318 24,318 Road and Bridge Fund contributions 36,772 36,772 I Members' contributions $ 122,932 122,932 Earnings on investments 6,415 30,984 37(399 Total receipts 129,347 209,359 338,706 IDISBURSEMENTS Refunds of members' contributions 25,324 25,324 I Retirement benefits 10,161 10,161 Trustees' fees 2,120 2,120 Total disbursements 25,324_ 12,281 37,605 1 EXCESS RECEIPTS OVER DISBURSEMENTS 104,023 197,078 301,1n1 I RESERVE BALANCES Beginning of year 144 ,806 569,093 713,899 Add (deduct) IAccumulated contributions of retired members ( __Lao 7,336 IEnd of year $ 241a 493 S 773,507 S 1 ,015,000 I I I ISee notes to financial statements. Exhibit B IPage 79 I ' ' WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND Notes to Financial Statements I NOTE 1--Actuarial soundness The last actuarial report was completed as of January 1 , 1970 and it was the opinion of Coates, Herfurth & England, Consulting Actuaries, that the plan was being maintained on a sound actuarial basis. 1 Page 80 • • 1 WELD COUNTY , COLORADO ' SHERIFF'S FEE FUND ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31 , 1971 1 ' COUNTY OF WEw Flied with the Clerk of the Board ' of County Commleslorere JUL 1319T2 ' anere.uc•n xtewc. • • ' ANDERSON, HUNTER,THOMTC 8 KURTZ GCATI/ILO IVOWC ACCOVNTANTO r I To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of cash receipts, disbursements and changes in cash balance of the Weld County Sheriff's Fee Fund for the year ended December 31 , 1971 . Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the financial statement referred to above presents fairly the cash transactions of the Weld County Sheriff's Fee Fund for the year ended December 31 , 1971 , and the changes in cash balance for the ' year then ended on a basis consistent with that of the preceding year. ;f ANDERSON, HUNTER, THOMTE & KU Z March 10, 1972 Greeley, Colorado 1 I Page 50 A , I FINANCIAL STATEMENTS 1 1 1 1 1 1 I • • WELD COUNTY , COLORADO 1 SHERIFF'S FEE FUND Statement of Cash Receipts, Disbursements and Changes in Cash Balance For the Year Ended December 31 , 1971 ' County fees Other Total IRECEIPTS Civil collections Service and mileage $ 14, 804 $ 14,804 IAttachments, executions, etc. $ 352 352 Criminal collections IService and mileage 3,216 3,216 Other collections Cash refunds 78 78 I Expense reimbursements 383 383 Total receipts 18,020 813 18,833 DISBURSEMENTS ' County Treasurer 19,135 383 19,518 County general fund 400 400 ' Attachments, execution, etc. 352 352 Cash refunds 78 _ _ 78 Total disbursements 19,135 1,213 20,348 INET DECREASE DURING YEAR ( 1,115) ( 400) ( 1,515) CASH BALANCE Beginning of year 1 , 115 1,000 2,115 IEnd of year - $� 600 $ 600 REPRESENTED BY I Cash on hand S 317 S 317 Demand deposit--Greeley National Bank 283 283 ' Total $ 600 $ 600 I I I Exhibit A 1 Page 51 I " • • • ' WELD COUNTY , COLORADO ' COUNTY TREASURER ' ACCOUNTANTS' REPORT and ' FINANCIAL STATEMENTS December 31 , 1971 1 1 NOW' CDUTRADO COUNTY OF WELD ' 4 Filed with the Clerk of the Board Of County COmmissie,-•i JUL 131972 _- I ' • • ANDERSON, HUNTeR,TNOMT6 $ KURTZ jcenrvreo .Ueuc ACCOUNTANT To the Honorable Board of County Commissioners of II Weld County, Colorado We have examined the statement of assets and liabilities arising ' from cash transactions of the Weld County Treasurer as of December 31, 1971 and the related statement of cash receipts, disbursements and changes in ' cash balances for the year then ended. Our examination was made in accordan with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we con- sidered necessary in the circumstances. In our opinion the financial statements referred to above present fairly the assets and liabilities arising from cash transactions of the Weld County Treasurer at December 31, 1971, and the cash receipts and disbursemen s and changes in cash balances for the year then ended on a basis consistent I with that of the preceding year. ANDERSON, HUNTER, THOMTE & KU March 6, 1972 Greeley, Colorado 1 Page 43 1 FINANCIAL STATEMENTS 1 1 • • ' WELD COUNTY , COLORADO COUNTY TREASURER Statement of Assets and Liabilities Arising From Cash Transactions December 31 , 1971 ' ASSETS Cash on hand $ 185,297 Demand deposit--Greeley National Bank 828,316 ' Demand deposit--First National Bank 795,093 Demand deposit--Greeley National Bank--special 1,600 Certificates of deposit 2,930,196 Total $ 4,740,502 BALANCES County Funds--Exhibit B-1 $2,058,757 Trust and Agency Funds--Exhibit B-2 2,681,745 Total S 4,740,502 1 Exhibit A Page 44 • • " •,. WELD COUNTY , COLORADO ; ' COUNTY TREASURER Statement of Cash Receipts , Disbursements and Changes in Cash Balances For the year Ended December $1_, 1971 Cash RECEIPTS balance Current Delinquent Specific 1-1-71 taxes taxes ownership taxes COUNTY FUNDS General Fund $ 695 ,223 $ 1,358 ,286 $ 4,528 $ 100,504 Road and Bridge Fund 168,869 712 ,731 3 ,140 52,739 Public Welfare Fund 70,302 610,912 2 ,280 45,204 Old Age Pension 11,341 , Public Works--county buildings 189,448 346, 184 1,256 25,616 Public Works--hospital , construction 55 ,339 158,831 438 11,753 Contingent Fund 372 ,645 1,473 Voting Machine Bond Fund 8.557 20 .364 92 1 .506 , Total county funds 1,571 ,724 3 ,207 ,308 13 ,207 237 ,322 TRUST AND AGENCY FUNDS County General Hospital 498,865 I Public Works--Hospital Building Fund 329 ,740 Health Department 15 ,970 I'' Special School Funds 356,905 9,882,270 44,014 730,963 School Bond and Interest Funds 259, 155 1,688,825 7 ,557 121,112 II- Town Funds 19,801 1,240,063 3,970 95,449 Irrigation Districts 7,281 495 ,882 964 15,185 Fire Districts 5 ,000 173 ,139 2,477 12,963 �` Sanitation Districts 11,436 57,917 255 7,031 State Funds 6,969 3,801 148 48,940 I Towns--Special Assessments 14,655 22,017 3,771 Greater Greeley Improvement 18 2,501 2 164 Aims College 72 ,583 753 ,140 3,232 55,262 Library--special 25 ,094 Mental Health Center 73 ,723 I `' Health Department (De Salud) Regional Transportation Ii District 85,566 6,327 County Airport 1 ,025 Extension Service 11,704 I' Retirement Fund 46,541 50,926 468 3,768 I. Exhibit B-1 ' U . • • Il ' Transfers Cash State Miscellaneous Total add balance IAllocations receipts receipts (deduct) pisburse ments 12-31-71 $ 1,541 $ 1,046,121 $ 2,510,980 $ 106, 188 $ 2,775,894 $ 536,497 ' 1,351,705 38,237 2 ,158,552 25,911 2,119,272 234,060 4,380,465 86 ,385 5 ,125 ,246 30,926 5,079,661 146,813 1,726,397 5 ,562 1,731,959 45 1,730,005 13,340 I 373,056 1,959 18,000 546,463 1 171,022 903 227,264 1,473 ( 27,541) 346,577 21,962 115 22,891 7 ,743 1 7,460,108 1,176,305 12,094,250 138,506 11,745,723 2,058,757 I6,445,415 6 ,445,415 27,745 6,451,595 520,430 ' 237 ,952 237,952 ( 27,745) 99,247 440,700 449 ,608 449,608 428,960 36,618 958,626 246,921 11 ,862,794 ( 7,376) 11,774,828 437,495 II1,764 ,471 3 ,581,965 7,377 3,598,974 249,523 400 1,339,882 266,854 1,598,296 28,241 I 3,604 515,635 ( 3, 106) 512,130 7,680 188,579 ( 550) 186,455 6,574 7,000 72,203 ( 258) 70,275 13,106 1 844,209 897,098 ( 738) 895,562 7,767 25,788 ( 254) 37,666 2,523 I2,667 ( 17) 2,652 16 1,841,475 2 ,355 2 ,655 ,464 ( 3,310) 2,224,225 500,512 79,394 79,394 75,520 28,968 320,446 320,446 337,976 56,193 1 75 ,000 75,000 27,500 47 ,500 91,893 ( 364) 90,460 1,069 I 167 167 1,192 26 ,152 26 ,152 26,368 11,488 234,329 289,491 282 332,937 3,377 I Page 4S • • - I. WELD COUNTY , COLORADO COUNTY TREASURER ,, Statement of Receipts, Disbursements and Changes in Cash Balances For the Year Ended December 31, 1971 Cash RECEIPTS I balance Current Delinquent Specific 1-1-71 taxes taxes ownership taxes TRUST AND AGENCY FUNDS (Continued) 1 Morgan County Community College $ 4 S 2,377 $ 158 Old Age Pension--personal 9 , 152 Deed costs 520 I Redemptions--individual 1 ,365 Redemptions--pending 15 ,508 Clerk and recorder-- I cash clearing Cash clearing Rebates 173 7,367 S 677 2,679 '' Interest on delinquent taxes 47 ,615 8,517 Library 8, 126 I Library--NCPC 209 Unclaimed funds 283 Clerk and recorder-- postage fund 1,033 Local sales tax Operator and chauffer 1, licenses 31,655 Additional motor vehicle fees 9S8 , Advertising 209 1970 property tax 160,142 1971 property tax I` Current collections-- tax sale ( 150) 150 , Specific ownership--E ( 192) Specific ownership--state Road and Bridge Fund-- escrow County public schools 960 Total trust and agency 1 ,985 ,593 14,513,256 77 371 1,099,809 Total $ 3 ,557 ,317 $ 17,720,564 $90,578 $ 1,337 ,131 1 . I. Exhibit B-2 i _ _ Transfers Cash State Miscellaneous Total add balance IIAllocations Rgcgipts _ receipts (deduct) pisbvrsements 12-31-71 I $ 2,535 ($ 1) $ 2,458 $ 80 16,727 16,727 15,830 10,049 ' 1 ,890 1,890 ( 5) 805 1,600 138,601 139,856 110 142,866 142,866 ( 139,748) 617 18,009 ll703,871 703,871 703,653 218 954,749 954,749 954,749 I10,723 1,435 12,331 56 ,132 ( 56,132) 8, 126 739 739 948 ( 12) 7 264 I6 ,382 6,382 7,245 170 37,135 37,135 35,947 1,188 I ( 31,655) I264,121 264, 121 ( 263 ,560) 1,519 3 ,290 3,499 ( 3,499) 160,142 I244 ,003 244,003 244,003 I ( 192) ( 192) 41,502 41,502 ( 41,502) I3 ,755 3,755 3,755 8 968 ( ___922) I2 ,641,603 13 ,116,959 11 ,648 ,998 ( 138,506) 30,814,340 2,681,745 $ 10,301,711 $ 14,293 ,264 $ 43 ,743 ,248 $ - $ 42,560,063 $ 4,740,502 I Page 46 . I 1 WELD COUNTY , COLORADO IEXTENSION SERVICE--SPECIAL ACCOUNT 1 ACCOUNTANTS' REPORT and I FINANCIAL STATEMENTS December 33., 1971 II I I 11 I I. I Cup:: r _4) is. ' r if . :: of the Joord I I . of Cuu..(y w,.nn s4...-s JUL 131972 I . con. ...e..fl. D r -. ..r i 1 • • 1 ANDERSON, HUNTER,TMOMTE & KURTZ CCNTVItO PUBLIC*GCOUNTAMTs To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of cash receipts, disbursements and changes in cash balance of the Weld County Extension Service--Special Account for the year ended December 31, 1971. Our examination was made ' I in accordance with generally accepted auditing standards , and accordingly included such tests of the accounting records and such other auditing proce- dures as we considered necessary in the circumstances. v In our opinion, the financial statement referred to above presents fairly the cash transactions of the Weld County Extension Service--Special 1 I Account for the year ended December 31, 1971 and the changes in cash balance for the year then ended on a basis consistent with that of the pre- ceding year. 1 arty ' ANDERSON, HUNTER, THOMTE & KU Z February 29, 1972 Greeley, Colorado Page 52 I • • 1 1 1 1 I ' FINANCIAL STATEMENTS 1 I I 1 • • WELD COUNTY , COLORADO IEXTENSION SERVICE--SPECIAL ACCOUNT Statement o£ Cash Receipts , Disbursements and Changes in Cash Balance For the year Ended December 31, 1971 I Cash Cash balance balance ' 1-1-72 Receipts Disbursements 12-31-71 1 Weed control $ 6,228 $ 8,757 $ 9,465 $ 5,520 Rodent control 2,427 508 388 2,547 Seed show--State Fair 2,538 2,357 2,509 2,386 4-H account ( 91) 13,229 12,217 921 IGarden and home show 16 440 452 4 Miscellaneous 134 871 980 25 ITotal $ 11,252 $ 26,162 $ 26,011 $ 11,403 I REPRESENTED BY ICash on hand S 20 Cash with County Treasurer 11383 ITotal, $ 11,403 I I I I Exhibit A 1 Page 53 r e rr T�h *nr., r tj ar,n.� , 010 Return of Organization I Form tJ� Exempt From Income Tax 4fl71 Department of ib T ry interne Ronne Sara Section 501(c)of the Internal Revenue Code For the calendar year 1971, or fiscal year beginning , 1971, and ending , 19 Name of Organization i Cmployer identification number Please type. The Weld County 4-H Foundation (see'-6028 P' print or 84-602851 D Adorns(number and street/ Cede of exemption letter attach label. 922 Ninth Street January 13, See Instruction 1972 P City or town,State,and YIP cede it exemption application is Greeley, Colorado 80631 pedding,ehecktnleblock , . p Enter the name and address used on your return for 1070(If the same as above,write"Same').If none filed,give reason. Eater exemption coda paragraph Same 1 sol(c) ( 3 ) `4t?) -] All Organizations Complete Part if you are not a private foundation and line 8 Is 510.000 or less,complete only Part I.Do not complete Part II. Receipts (Revenues) I 1 Gross sales and receipts from all sources,other than shown on lines 5 and 6 4,562 2 Cost of goods sold 'j .>I , 4F 3 Cost or other basis and sales expenses Of assets sold _ 4 Gross Income—tine 1 Less sum of tines 2 and 3 5 Gross dues and assessments from members and affiliates 945;_ 6 Gross contributions, gifts, grants and similar amounts received (see instructions) 4501 7 Total—add lines 4, 5 and 6 ;— 5,957I 8 :::::::::!: ments tests—ado les d 6 ,Expenses and sbuts 9 come 512 / ,«l • 10 Disbursements for purposes for which exempt 5 450 5, 6 11 Excess of receipts over expenses and disbursements—line 7 less sum of lines 9 and 10—Increase or .....� (Decrease)in net worth(see Instructions) 95 Assets and Liabilities Beginning of year End of year • 12 Total assets 40,365 1 40.460 13 Total liabilities _ 14 Net worth 40,365 I 40,4601 15 Have you engaged in any activities which have not previously been reported to the Internal Revenue Service? Yes I No If "Yes;" attach a detailed description of such activities �.I_ • • 16 Have any changes not previously reported to the Internal Revenue Service been made In your governing instrument, articles of incorporation,of bylaws,or Other Instruments of similar Import?If"Yes/'attach a copy of the changes. 17 is this a group return filed on behalf of affiliated organizations covered by a group exemption letter?(see insts.) . �_ X 18 Have you filed a tax return on Form 990—T for this year? _I_X 19 Was there a substantial contraction during the year.(See instruction 0.)if"Yes,"attach a schedule for the disposl• tion(s) for the year(s) showing type of asset disposed of, the date(s) disposed, the cost or other basis, the fair , market value on date of disposition and the names and addresses of the recipients of the assets distributed. . . I X 20 Membership organizations enter amount allocated for political purposes "VA 21 Organizations exempt under section 501(c)(7)enter amount of: (a) Initiation fees and capital contributions included in line 5,Part I (b) Gross receipts from general public from use of club facilities included In line 1, Part II (or line 1 Part I, if only Part I is completed) (See Rev. Proc.71-17) 22 Enter your principal activity Codes from last_page of instructions • I 322 1 040 1 914 23 The books are in care of D........Weld CRurktiy.Ef?Sten,sioa Q.ffice Located at r Weld County Services Building, Greeley, Colorado 24 PRIVATE FOUNDATIONS—Excise Taxes(Sae Instruction 24) I 1 (a) Tax on investment Income from Schedule B (Form 990) """ —;__ 1 - (b) Taxes from attached Form 4720 (c) Total(add(a)and(b)).Pay In full with return(Make check or money order payable to Internal Revenue Service).. ., •I Under penanles of perlury.I declare that I have examined this return, Including accompanying schedule end statements, and to.the best of,,, my knowledge and belief It b true.dorre t.and oomplete. If prepared by a person other than taxpayer,his decleretlo4 Is dined el atio on Informn of which he has any knowledge, CL_EN x'S COPY bate A:natvn of onto.,or tm.he - Yet , Greeley, Colorado. Paw StgMtut•et tndipidue or dr,,tonsting reborn Adorer• .. ... ANDERSON, HUNTER, THOMTE & KURTZ ...... . ! • . ` ; N. is. COUNTY OF WELD Filed wlth the Cktrk of the Board of County Commissions MAY 1 51972 COuwlY Ctn fla MOAA - ' t t',I L. 7. WELD COUNTY MUNICIPAL AIRPORT GREELEY, COLORADO REPORT ON AUDIT • For the Year Ended December 31, 1971 j 4 TABLE OF CONTENTS Auditors' Report and Opinion EXHIBIT A - Consolidated Balance Sheet EXHIBIT 8 - Analysis of Changes in Unappropriated Surplus and Reserve for Expenditures, Capital Expansion Fund EXHIBIT C - Statement of Revenues and Expenditures, General Fund EXHIBIT 0 - Statement of Revenues and Expenditures, Capital Expansion Fund EXHIBIT E - Statement of, Changes in General Property Assets 1 ..• i F1 rrr ANDERSON & WHITNEY G CRTI IICD ►USLIC ACCOUNTANTS U !TCO ►AYR IV.l O.N0 1000 TYN.s w.A[c♦ ORtELtr, COLORADO •0631 board of Directors Wuld County Municipal Airport Greeley, Colorado Gentlemen: We have examined the consolidated balance sheet of the Weld county Municipal Airport, Greeley, Colorado, as of December 31, 1971 and the related statements of revenues and expenditures and changes in surplus for the year then ended. Our examination was made in accord- ance with generally accepted auditing standards and accordingly in- cluded such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The accompanying financial statements have been prepared in accordance with the requirements of the Colorado Local Government audit and accounting laws, Mouse bills 1060 and 1061, which became effective July 1, 1965. The books of the Airport have been maintained on a modified accrual basis of accounting during the past year and have been adjusted to accrual as of the date of this report. Property asset accounts were originally taken from the records of the City of Greeley, Colorado and same asset amounts were esti- mated on the basis of original cost. Accordingly, we cannot express an opinion on the cost of these assets. In our opinion, the accompanying exhibits present fairly the financial position of the General Fund, Long-Term Debt, General Property Assets and Capital Expansion Fund of the weld County Municipal Airport as of December 31, 1971, and the results of the operations of the funds for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. We do not express an opinion on the General Property Asset amounts on Exhibit A and Exhibit E for reasons outlined in the preceding paragraph. C. January 10, 1972 - 2 - . t. p I -b.. ` try 7 fD On IC ray M A r w' w n c n m 2S YXin C rt-. ^' C , w PA. lv < ro n o r, n o n c m to w 0 a n o n CD n 'I C N T * w O et ^ PI O 7 n ► w G, G. X O < fi N ♦D A % c o O SI7 w I (5 . co r < a i.• ID N f+ n 10•. ra.. CD N �.♦• 0 7 ••1 n• n ' G. O w 0." C Cr`3 0o. 10 r• F. a00r bro. r !� w � am n ° cm jm o r`- x lot r• A 00 r IT 0 r. 7 d p• I 0 Cr5 0 .. w 6 3 7 0 rr-_ n ft ler 7 7 GI G� C' r. r' C Q' ^ (5 7 N r n N t➢ e� Y - w G 'W X A H 7 h N K A Pit-. r- p S .O �O 7 0 0 �N Cr) " t/ co ; ♦: 0 fis If 1D ID r. III 1D w r r-♦ too C '/ N $ r••• CO In r C r•I7 X N O IO 0 01- I co N I Iw• - Y 'C r• C ti N 7 < r .•'ra 4• M 0 0. d 'e m r. n I . 0 r• w r• A D. y '< 0. 0.I0 Ca` M a m p r• Iv c� A w n w o n a It 5 te. p nm 4F " 'C C Y N f� fi im-'' -,r,'":),:,' Y aa m ID M n P. a OoIN 0 on w wIr. I, COter O .. Cr r.. 1^ r n C O n et 0 X I 0 'CC CD (et D 7 0) ~ I, p' N t IS a r• a 0 7 I.O. r x1� e' fD in in C a 'a 6 x 3 D n C I P 0 !Z A6 c to y Cr 1< to N !N A nn b O C1 6 ♦,F 7 'KC m y ^ a M �ap CD GLGZ' / _. r P. Cr .. .� O p 'C 0 0C .. o a b' -i P K r• ` M. C 1.• (y .C sy W 7 I N N K O' t'.' Y W CC) y n r' n .v g s '7c rn -,••,,,',.-0,,,, n• •i( ,b a ' tr)t Iq I N y N 1,!M M N N 4.O O N N N �D .D " O v ® -2 hol• v N N QOQQ V O Ep A .o I I W• 1 1 1 a a l O I I 1 1 1 O b000 � p6 ,�,L. N • • . . . . PO V W N W W 1•. F. 0900 VI • N N V V 10 O O O O1. r.✓F..i. N N V 1./ V W N VI - 40 V p St r. Y� S.'S :� [ 1 .. 8 1 'I I I • O og O I O 8 . 8 I I' , , I a --I I I 1 ,- 2� „aI 8 g �•8 4 4 .6 . r.0- a. H N co IN a , N I t. O co • m .m N A Co O N O .1 m O r Pe (D `A;SN. W W CO CO O W CO 01 '6 3 W W a N C' m •.O I I O I 1 1 1 1 1 1 O I O m N 0 I 1 1 1 1 1 N ~ « N A CO O IO b " paN •C •-•O rig O. C. n yI • a N N I I N "A ca w u W II A , W - W W W r 00 .N W pN " .yI b vy r4.. r IV G pCO te- n "ti 1 W 1 I I 1 I 1• I I "k•O pp W W W W I W W W0 O I•. ♦'?iJ: in Cn N N A N In N co W co " V W CO - W 01 co P co O. VI , 01 N CO, V CO N O .1 N " to O . ,t./ v W CO N W 10 a O W V V G OW A N OO. hN N A V O KG. W " ' W V l!I L. .1 N M Cp I.v O W O 8 QO QS a A O W O O ONO N ..; W• a O I p h. * ,. Y W W ID V. 8 $ 8Iw Ir: 0 W W N O 8 O VI O 0 W• O O ~ Io W O ly }'i • •. :x Y WELD COUNTY MUNICIPAL AIRPORT EXMIEIT 8 GREELEY, COLORADO ANALYSIS OF CHANCES IN UNAPPROPRIATED SURPLUS AND RESERVE FOR EXPENDITURES, CAPITAL EXPANSION FUND For the Year Ended December 31, 1971 Reserve for Expenditures. Unappropriated Capital Surplus Expansion Fund balance January 1, 1971 $ 29,366.82 S 16,180.00 Revenues (EXHIBIT C. D) 39,452.15 17,033.33 68,818.97 .33,213.33 Expenditures (EXHIBIT C, D) 40,087.64 - Balance December 31, 1971 28,731.33 $ 33,213.33 Subject to Comments in Accompanying Letter - 4 - . WELD COUNTY MUNICIPAL AT IRT EXHIBIT C GRFD FY, COLORADO General Fund ' STATEMENT OF REVENUES AND EXPENDITURES : :, ':,7 For the Year Ended December 31, 1971 Per aver/(Under) Actual ' Budget Budget REVENUES Gasoline tax $ 6,125.73 $ 5,000.00 $ 1,125.73 3 Operators license 903.00 800.00 103.00 Rents, leases, sales 28,773.42 29,820.00 (1,046.58) Interest income 750.00 - 750.00 County appropriation 1,450.00 1,450.00 - City appropriation 1,450.00 1,450.00 Total Operating Revenues (To EXHIBIT B) 39,452.15 Sa0 932.15 EXPENDITURES Operating Expenses: Salaries and wages 7,015.00 6,900.00 115.00 payroll taxes 358.80 345.00 13.80 Maintenance and Repairs: 684.50 1,400.00 (715.50) buildings 684.50 1,332.83 2,100.00 (767.17) . .,2' Equipment 24.00 40.00 (16.00) Land Airport runways. taxiways 10,439.82 13,000.00 (2,560.18) Supplies 327.69 400.00 (72.31). utilities 2,040.74 3,165.00 (1,124.26). . Telephone, unicow 175.30 400.00 (224.70) Travel and transportation 67.59 67.59 Insurance, bonds 3,625.29 4,150.00 (524.71) professional fees 3,939.37 4,000.00 (60.63) Miscellaneous 444.54 400.00 44.54 Interest 2,130.67 2,470.00 (339.33) ; Total Operating Expenses 32,606.14 38,770.00 (6,163.86) Other Expenditures: Capital Outlay: Propane tank 306.50 306.50 Oliver 88 tractor 1,425.00 1,193.50 231.50 ` 1,731.50 1,500.00 231.50- Debt Service 5,750.00 5,750.00 - 500.00 (500.00) Contingency - Total Other Expenditures 7.40.1.50 7,750.00 (268.50) Total Expenditures (To EXNTSIT B) 40,087.64 46,520.00 _ (6,432.36) EXCESS OF EXPENDITURES OVER REVENUES $ 635.49 $ 8(000.00 $(7,364.51) , Subject to Comments in Accompanying Latter 5 - rv. 3 • 4x . f4S WELD COUNTY MUNICIPAL AIRPORT EXHIBIT D GREELEY, COLORADO Capital Expansion Fund STATEMENT OF REVENUES AND EXPENDITURES For the Year Ended December 31, 1971 Per Over/(Under) Actual Budget Budget REVENUES County appropriation $ 8,000.00 $ 8,000.00 $ - City appropriation 8,000.00 8,000.00 - Interest income 1,033.33 - 1x033.33 Total Revenues (To EXHIBIT 8) 17,033.33 16,000.00 1,033.33 EXPENDITURES (To EXHIBIT B) None None None EXCESS OF REVENUES OVER EXPENDITURES $ 17,033.33 $ 16, _000.00 $ 1,033.33 a6imme Subject to Comments in Accompanying Letter - 6 - • WELD COUNTY MUNICIPAL AIRPORT EXHIBIT E GREELEY, COLORADO STATEMENT OF CHANGES IN GENERAL PROPERTY ASSETS For the Year Ended December 31, 1971 Land Vehicles, and Equipment, Improvements Buildings . Furniture Total General Property Assets, December 31, 1970 $ 287,860.25 $ 148,322.60 ; 50,916.61 $ 487,099.46< Additions: Propane tank - - 306.50 306.50 Oliver 88 tractor Total Additions - 1,731.50 1,731.50 Property to Account For 287,860.25 148,322.60 52,648.11 488,830.96 Dispositions None None None None General Property Assets, December 31, 1971 S 287,860.25 $ 148,322.60 $ 52,648.11 $ 488,830.96 • -` : tu3, • Subject to Comments in Accompanying Letter • • - 7 - • • • 1 WELD COUNTY , COLORADO CLERK AND RECORDER FEE FUND POSTAGE STAMP AND HANDLING FEE FUND ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31 , 1971 1 1 1 ' STATE OF COLORADO COUNTY OF WEI.O Filed with the Clerk of the Board ' Of County Commissioners JUL]. 31972 CO�FN ENV nN[WNs[�N Deputy 1 • • ANDERSON, HUNTER,THOMTE & KURTZ CCn'IIICO ♦UOLIC ACCOUNTANT& • To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statements of cash receipts, disbursements and changes in cash balances of the Weld County Clerk and Recorder Fee Fund and Postage Stamp and Handling Fee Fund for the year ended December 31, 1971 . Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion the financial statements referred to above present I fairly the cash transactions of the Weld County Clerk and Recorder The Fund and Postage Stamp and Handling Fee Fund at December 31 , 1971 , and changes in cash balances for the year then ended on a basis consistent with that of I j the preceding year. 4"14.11,4traer ANDERSON, HUNTER, THOMTE Sc KU March 10, 1972 I4 Greeley, Colorado I j I Page 47 • • 1 1 FINANCIAL STATEMENTS 1 I 'ELI) COUNTY , COLORA• CLERK AND RECORDER FEE FUND IStatement of Cash Receipts, Disbursements and Changes in Cash Balances For the Year Ended December 31 , 1971 ICounty For _ fees others Total RECEIPTS IRecording S 79,401 S 79,401 Certified and photostat copies 2,591 2,591 Microfilming services 5,456 5,456 IMarriage licenses 5,150 5,150 Certifications and searching 5, 594 5,594 IClerk hire 32,332 32,332 Motor vehicle chattels 18,244 18,244 Special permits 4,191 4,191 I Motor vehicle titles 37,287 S 18,644 55,931 Duplicate titles and I.D, numbers 782 391 1,173 Documentary fees 8,335 8,335 Specific ownership tax 1,3?-,795 1 ,337,795 Specific ownership--clerk fees 39,894 39,894 Aircraft 164 164 I Motor vehicle license 599,155 599,155 Motor vehicle temporary permits 4,191 4,191 Additional motor vehicle fees 264,159 264,159 I State sales tax 214,976 214,976 Local sales tax 37,261 37,261 Total receipts 239, 257 2,476,736 2,715,993 IDISBURSEMENTS Remitted to County Treasurer ICounty fees 199,286 199,286 Motor vehicle licenses and permits 603,340 603,340 Specific ownership tax 39,884 1,337,130 1,377,014 Titles and I.D. numbers 18,749 18,749 I Aircraft 164 164 Additional motor vehicle fees 264,121 264,121 State sales tax 214,898 214,898 Local sales tax 37,135 37,135 Total disbursements 239,170 2,475,537 2,714,707 INET INCREASE DURING YEAR 87 1 ,199 1,286 CASH BALANCES IBeginning of year 1 650 1�668 3,318 End of year S 1 ,737 $ 2,867 $ 4,604 IREPRESENTED BY Cash on hand--regular account $ 1 ,387 S 2,099 S 3,486 ICash on hand--sales tax 768 768 Cash on hand--change funds 350 3$Q Total $ 1 ,737 $ 2,867 $_ 4,604 I Exhibit A Page 48 • • WELD COUNTY , COLORADO CLERK AND RECORDER POSTAGE STAMP AND HANDLING FEE FUND Statement of Cash Receipts, Disbursements and Changes in Cash Balance For the Year Ended December 31 , 1971 RECEIPTS S6,505 DISBURSEMENTS Warrants--postage 7,245 Cash--postage _ 96 Total disbursements 7,341 ' NET DECREASE DURING YEAR ( 836) CASH BALANCE Beginning of year 1 ,311 tEnd of year S 475 REPRESENTED BY ' Cash on hand S 305 Cash with County Treasurer Total S 475 1 1 Exhibit B Page 49 • • fr.,7 1 • _ t WELD COUNTY , COLORADO COUNTY LIBRARY--SPECIAL FUND ' ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31, 1971 t t t * ; t 1 t ., �STArE OF COCC AOo COUNTY OF WELD si. Filed with the Clerk of the Board. of County Commitht ... JUL 131972 BY CAVA.* M'AND•(COMOfre,, I 1. • • rAN0ERSON, HUNTER,THOMTE a KURTZ C[MTiriCO •U4iC ACCOUNTANTS ri rt rI To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of cash receipts, disbursements I and changes in cash balance of the Weld County Library—Special Fund for the year ended December 31 , 1971 . Our examination was made in accordance with generally accepted auditing standards, and accordingly included such I tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. r In our opinion, the financial statement referred to above presents fairly the cash transactions of the Weld County Library--Special Fund for r the year ended December 31 , 1971 , and the changes in cash balance for the year then ended on a basis consistent with that of the preceding year. in e ea - ; ANDERSON, HUNTER, THOMTE & KUR April 20, 1972 Greeley, Colorado r r i r ' Page 54 r 1 ,- 1 1 1 I ' FINANCIAL STATtMENTS 1 1 1 1 i 1 1 1 1 1 1 I, • • WELD COUNTY , COLORADO I COUNTY LIBRARY--SPECIAL FUND Statement of Cash Receipts , Disbursements and Changes in Cash Balance For the Year Ended December 31, 1971 ICash Cash balance balance I 1-1-71 Receipts Disbursements 12-31-71 Grants-in-Aid State $ 1,389 $ 4,552 $ 4,552 $ 1,389 IHigh Plains Public Library System 8,925 34,546 31,640 11,831 System Area Reference Center 3,980 24, 125 21,775 6,330 Central purchasing and processing 2 ,514 14,186 13,961 2,739 IPermanent fund 40 658 144 554 Rental 256 600 49 807 Platteville Public Library 84 591 506 169 Gifts 345 188 61 472 Total $ 17,533 $ 79,446 $ 72 ,688 $ 24,291 IREPRESENTED BY Cash on hand $ 60 ICash with County Treasurer 24,231 Total $24,291 1 • I I I I I I Exhibit A Page 55 ah • 1 1 ' WELD COUNTY , COLORADO ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS ' December 31, 1972 1 1 1 1 1 ' WELD COUNTY , COLORADO TABLE OF CONTENTS ' pace 1 Independent Accountants' Opinion 1 Exhibit A Balance Sheets--All Funds 2 GENERAL FUND Exhibit B Statement of Changes in Fund Balance-- Actual and Estimated 3 Schedule 1 Statement of Revenue, Expenditures and ' Encumbrances--Actual and Estimated 4-5 Schedule 2 Statement of Expenditures and Encumbrances-- IActual and Estimated 6-20 ROAD AND BRIDGE FUND Exhibit C Statement of Changes in Fund Balance-- Actual and Estimated 21 Schedule 3 Statement of Revenue, Expenditures and Encumbrances--Actual and Estimated 22 Schedule 4 Statement of Expenditures and Encumbrances-- Actual and Estimated 23-24 I Schedule S Statement of Expenditures-- By Division and Function 25 ' CONTINGENT FUND Exhibit D Statement of Changes in Fund Balance-- Actual and Estimated 26 VOTING MACHINE BOND FUND Exhibit E Statement of Revenue and Expenditures-- I Actual and Estimated Statement of Changes in Fund Balance-- Actual and Estimated 27 CAPITAL PROTECT FUNDS Exhibit F Balance Sheet 28 • I • It • I WELD COUNTY , COLORADO TABLE OF CONTENTS I Pace CAPITAL_'RQJECT FUNDS Exhibit G Public Works Fund--County Buildinas I Statement of Revenue and Expenditures-- Actual and Estimated Statement of Changes in Fund Balance-- IActual and Estimated 29 Exhibit H Hospital Construction Fund IStatement of Revenue and Expenditures-- Actual and Estimated I Statement of Changes in Fund Balance-- Actual and Estimated 30 I Exhibit I X-Ray Equipment Purchase Fund Statement of Revenue, Expenditures and Encumbrances--Actual and Estimated 31 IPUBLIC WELFARE FUND Exhibit J Statement of Changes in Fund Balance-- IActual and Estimated 32 Schedule 6 Statement of Revenue and Expenditures-- IActual and Estimated 33 i Schedule 7 Statement of Expenditures--Actual and Estimated 34-36 ISchedule 8 Old Aae Pension Statement of Cash Receipts, Disbursements Iand Changes in Cash Balance 37 TRUST AND AGENCY FUNDS I Exhibit K Statement of Cash Receipts, Disbursements and Changes in Cash Balances 38-39 I REVENUE SHARING TRUST FUNS Exhibit L Statement of Revenue and Expenditures Statement of Changes in Fund Balance 40 IGENERAL WED ASSETS • Exhibit M Statement of Changes in General Fixed Assets 41 - ISchedule 9 Summary of Furniture, Machinery and Equipment by Departments 42 I I M • IWELD COUNTY , COLORADO TABLE OF CONTENTS ILa= CLEARING ACCOUNTS ISchedule 10 Expenditure Clearing Accounts 43 1 Notes to Financial Statements 44-46 ISUPPLEMENTARY STATEMENTS I COUNTY TREASURER Independent Accountants' Opinion 47 1 Exhibit A Statement of Assets and Liabilities Arising From Cash Transactions 48 I I I Exhibit B ' Statement of Cash Receipts, Disbursements and Changes in Cash Balances 49-S0 I CLERK AND RECORDER I Independent Accountants' Opinion Si I I I Exhibit A Clerk and Recorder Fee Fund Statement of Cash Receipts , Disbursements and Changes in Cash Balance 52 Exhibit B fojtage Stamp and Handling Fee Fund Statement of Cash Receipts, Disbursements Iand Changes in Cash Balance 53 SHERIFF'S FEE FUND IIndependent Accountants' Opinion 54 Exhibit A Statement of Cash Receipts, Disbursements Iand Changes in Cash Balance 55 EXTENSION SERVICE--SPECIAL ACCOUNT 1 I Independent Accountants' Opinion 56 Exhibit A Statement of Cash Receipts, Disbursements Iand Changes in Cash Balance 57 I I • ' • • IWELD COUNTY , COLORADO TABLE OF CONTENTS ISUPPLEMENTARY STATEMENTS Facie COUNTY LIBRARY--SPECIA FL UND 1 Independent Accountants' Opinion 58 I Exhibit A Statement of Cash Receipts, Disbursements and Changes in Cash Balance 59 I PLANNING COMMISSION Independent Accountants' Opinion 60 I Exhibit A Statement of Cash Receipts, Disbursements and Changes in Cash Balance 61 NURSING HOME Independent Accountants' Opinion 62 ' Exhibit A Balance Sheet 63 Exhibit B Summary of Changes in Fund Balances 64 IExhibit C Statement of Revenue and Expenses 65 I Schedule 1 Statement of Operating Expenses Exclusive of Depreciation 66-67 Notes to Financial Statements 68 HEALTH DEPARTMENT IIndependent Accountants' Opinion 69 Exhibit A Balance Sheet 70 1 Exhibit B Statement of Changes in Fund Balance 71 I Schedule 1 Statement of Departmental Revenue and Expenditures--Actual and Estimated 72-73 I Schedule 2 Statement of Departmental Expenditures-- Actual and Estimated 74-78 INotes to Financial Statements 79 I 1 • • WELD COUNTY , COLORADO TABLE OF CONTENTS SUPPLEMENTARY STATEMENTS Pag? OFFICIALS' AND EMPLOYEES' RETIREMENT FUND Independent Accountants' Opinion 80 Financial Highlights 81. Exhibit A Statement of Net Assets Available for ' Plan Benefits 82 I Exhibit B Statement of Changes in Net Assets IAvailable for Plan Benefits 83 i Notes to Financial Statements 84-85 • 1 1t 1 1 1 1 1 1 1 1 • • ANDERSON, HUNTER, THOMTE & KURTZ CCATIIICo PVDLIC ACCOVNTANT5 To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the financial statements and supplemental schedule of the funds and account groups of Weld County, Colorado for the year ended December 31 , 1972, listed in the foregoing table of contents I (pages 2-46) . Our examination was made in accordance with generally accepted auditing standards , and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The financial statements of the Weld County General Hospital and Weld County Municipal Airport for the year ended December 31 , 1972 were examined and separately reported on by other auditors. The financial state- ments of the Weld County Nursing Home, Weld County Health Department, Weld County Library--Special Fund, Weld County Extension Service-- Special Account, Weld County Officials' and Employees' Retirement Fund, and the various county officials' fee funds were audited by us and are sub- Imitted in the supplemental section of this report. The fixed assets, as shown on the statement of General Fixed Assets group of accounts, are valued at cost, appraised values (in the case of land), insurance coverage (in the case of buildings) , estimated acquisition costs, or in some instances, at current replacement costs. As values other than cost are material in the valuation of the general fixed assets, we are unable to express an opinion as to the fairness of the accompanying statements of the General Fixed Assets group of accounts. ' In our opinion, except for the General Fixed Assets group of accounts, the financial statements referred to above present fairly the financial position of the funds of Weld County, Colorado at December 31, 1972, and the results of operations of the various funds for the year then ended, in conformity with ' generally accepted accounting principles applied on a basis consistent with that of the preceding year. The supplemental schedule, when considered in relation to the basic financial statements, presents fairly in all material respects the information shown therein. /�te`G'�.Rti'i.ex:7/ ter_' �i ANDERSON, HUNTER, THOMTE & KU 2 ' April 27, 1973 Greeley, Colorado 1 • I I 1 I IFINANCIAL STATEMENTS I 1 1 I 1 1 I I I I • • WELD COUNTY , COLORADO Balance Sheets--All Funds December 31, 1972 Road and General Bridge Contingent Fund Fund Fund ASSETS Cash and investments S 475,236 S 416,340 S 346,576 Accounts receivable 28, 836 63,315 Delinquent taxes receivable (net) 10,297 5,413 Inventories 10,657 327,245 Due from General Fund Property--Exhibit M Land Buildings Improvements other than buildings Furniture, machinery and equipment Construction in progress Total S525,026 S812,313 S346,57611 I LIABILITIES Accounts payable $ 87,495 $ 149,650 Payroll taxes payable 19,746 11,968 Due to Voting Machine Bond Fund 41 Total liabilities 107,282 161,618 - RESERVES AND FUND BALANCES Reserve for encumbrances 33,872 31,682 Reserve for funds held in trust Reserve for inventories 10,657 327,245 Investment in general fixed assets Fund balances 373,215 291,760. S 346,576 Total 5a5,026 S 812,313 S 346 576' 1 1'_ See notes to financial statements. Exhibit A I • • I IVoting Capital Public Trust Revenue General Machine Project Welfare and Agency Sharing Fixed Bond Fund Funds Funds Funds Trust Fund Assets $ 1 ,696,365 $ 238,134 $ 2,998,330 $ 423,987 86,640 406,868 3,608 8 ,301 I $ 41 • $ 765,536 I 2,554,723 5,230 5,020,619 I _ 12 ,900 $ 41 $ 1 ,699,973 $ 333,075 $ 2,998,330 $ 830,855 $ 8,359,008 I $ 41 $ 16,228 $ 44,436 I41 16,228 44,436 - - - 189,934 3,315 I $ 8,359,008 1 ,493,811 285,324 $ 2998,,330 $ 830,855 I $ 41 $ 1699,973 $ 333 075 $ 2,998,330 $ 830,855 $ 8,359,008 I I I I IPage 2 • ' . • WELD COUNTY , COLORADO GENERAL FUND Statement of Changes in Fund Balance--Actual and Estimated ' For the Yeyr Ended December 31 , 1972 Actual under (over) Actual Bucher budget FUND BALANCE--January 1 , 1972 $ 325,790 $ 278, 170 (S 47,620) • ADD Excess revenues authorized for additional appropriated expenditures 89,947 89,947 Excess revenue over expenditures and encumbrances--Schedule 1 4$,442 ( 287.682) ( 336,124) Total fund balance and additions 374,232 80,435 ( 293,797) I DEDUCT Transfer to Voting Machine Bond Fund 41 ( 41) Increase in reserve for inventory _ 976 ( 976) Total deductions _ 1 ,017 - ( 1 ,017) FUND BALANCE--December 31, 1972 S 373,215 $ 80,435 (S 292,780) 1 i 1 1 1 ISee notes to financial statements. Exhibit B Page 3 • • WELD COUNTY , COLORADO GENERAL FUND Statement of Revenue, Expenditures and Encumbrances--Actual and Estimated IFor the Year Ended December 31 , 1972 Actual under (over) I Actual _ Budget budget REVENUE Taxes IGeneral property taxes $ 1,900,474 $ 1, 887,000 ($ 13,474) Specific ownership taxes 142,165 100,000 ( 42,165) I Interest and penalties on delinquent taxes 5,667 3,000. ( 2.667) Total taxes 2,048,306 1,990,000 ( 58,306) I Licenses and Permits Business licenses 849 775 ( 74) Planning commission permits 69. 107 40,000 ( 29. 107) ITotal licenses and permits 69,956 40,775 ( 29,181) Intergovernmental Revenue I Federal grants Emergency Employment Act 61,454 52,700 ( 8,754) Law Enforcement Act 7,000 ( 7,000) I State grants State Crime Control Act 3, 500 1,000 ( 2, 500) Veteran's officer 600 600 I State planning 17,000 17,000 Regional planning 3,159 ( 3,159) Other governmental ITown planning 1.754 1 .500 ( 250Total intergovernmental revenue 94,463 72,800 ( 21,663) I Charges for Services Nursing home 282,686 390,000 6,314 Planning commission 7,743 3,500 ( 4,243) I Extension service--weed spraying 3,040 3,200 160 Sheriff's fees 24,731 18,000 ( 6,731) Clerk and Recorder's fees 262,910 253,000 ( 9,910) I Treasurer's fees 121 .085 96.000 ( 25. 085) Total charges for services 803,195 763,700 ( 39,495) I Fines and Forfeits Courts 704 4,500 3,796 Library 2.002 1,800 ( 202) ITotal fines and forfeits 2,706 6,300 3, 594 ISee notes to financial statements. Schedule 1-1 Page 4 • WELD COUNTY , COLORADO I GENERAL FUND Statement of Revenue, Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 . 1972 IActual under (over) I Actual Budaet _ budaet REVENUE Miscellaneous IEarnings on investments S 220,524 S 198,000 (S 22,524) Rents 6,035 6,000 ( 35) Royalties 39,441 36,000 ( 3,441) IRefunds of expenditures Civil defense 3,152 800 ( 2,352) Motor fuel tax 845 900 55 IMimeo and supplies 25,337 20,000 ( 5,337) Advertising 4,055 4,000 ( 55) Other refunds 6,003 ( 6,003) IMiscellaneous revenue 1,846 9,000 7,154 Sale of property assets 4,481 ( 4 4 1 I Total miscellaneous 311 .719 274,700 ( 37,q.9) Total revenue 3,330,345 3, 148,275 ( 182,070) ' EXPENDITURES AND ENCUMBRANCES-- Schedule 2 General government 1 ,330,425 1,363,762 33,337 I Judicial 144,186 138,195 ( 5,991) Public safety 355,336 379,965 24,629 Health and hospitals 941,615 948,970 7,355 I Auxiliary services 277,448 282,810 5,362 Capital outlay 155,441 147,855 ( 7,586) Miscellaneous 77,452 174,400 96.948 1 Total expenditures and encumbrances 3. 281 .903 3,435.957 154 .054 EXCESS (DEFICIT) REVENUE OVER EXPENDITURES AND ENCUMBRANCES S_481.42 ($ 287,682) ($131‘131) I I I ' See notes to financial statements. Schedule 1-2 llPage 5 IWOO COUNTY , COLORADO. GENERAL FUND I Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1972 I Actual under (over) Actual Budget budget I GENERAL GOVERNMENT County Commissioners Office of the board I Salaries and wages $ 33,978 S 34,820 S 842 Payroll taxes 1,715 1,810 95 Payroll insurance and retirement 2,753 2,305 ( 448) I Professional services 4,913 5,000 87 Training and conventions 384 ( 384) Travel and transportation 5,476 6,000 524 I Supplies 808 1,000 192 Postage 77 ( 77) Dues, subscriptions and meetings 5,693 5,000 ( 693) ITotal office of the board 55,797 55,935 138 Other administrative offices I County attorney Legal retainer 2,400 2,400 Payroll taxes 125 125 I Professional services 16,524 18,000 1,476 Training and conventions 65 ( 65) Travel and transportation 258 750 492 I Supplies 457 150 ( 307) Dues, meetings and subscriptions 19 ( 19) Total county attorney 19,848 21,425 1,577 IPublic trustee Supplies 630 610 ( 20) I Planning and zoning Salaries and wages 86,435 67,050 ( 19,385) Payroll taxes 4,005 3,500 ( 505) I Payroll insurance and retirement 6,301 3,635 ( 2,666) Professional services 4,836 1,700 ( 3,136) Training and conventions 622 970 348 I Travel and transportation 888 885 ( 3) Supplies 3,008 2,270 ( 738) Postage 606 660 54 I Advertising and legal notices 432 850 418 Dues, meetings and subscriptions 312 315 Books and pamphlets 81 50 ( 31) I Food costs 1,624 1,440 ( 184) Photographic supplies 108 130 22 Repairs and maintenance--equipment 1,736 2,520 784 I Joint funding 3.0,497 48,550 18,053 Total planning and zoning 141,494 134,525 ( 6,969) I See notes to financial statements. Schedule 2-1 Page 6 I •LD COUNTY , COLORAD• GENERAL FUND I Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1972 IActual under (over) _Actual Budget budget I GENERAL GOVERNMENT • County Commissioners Other administrative offices ISpecial attorney Professional services S 11,324 $ 11,500 $ 176 I Accounting office Salaries and wages 29,257 30,120 863 Payroll taxes 1,080 1,570 490 I Payroll insurance and retirement 2,514 2,620 106 Professional services 33 1,000 967 Training and conventions 14 300 286 I Travel and transportation 103 200 97 Supplies 2,595 4,200 1,605 Postage 467 1,200 733 I Dues, meetings and subscriptions 425 200 225) 1 Equipment rent or lease 172 1 ,000 ( 17V Total accounting office 37,660 42,410 4,750 ICentral data processing Professional services 6,210 ( 6,210) I Data processing 9,939 25,000 15,061 Total central data processing 16,149 25,000 8,851 County auditor IProfessional services 12,225 14,000 1,775 County surveyor IProfessional services 3 ,012 3,012 - Total county commissioners 298,139 308,417 10,278 • I County Clerk and Recorder Clerk to the board I Salaries and wages 20,042 21,080 1,038 Payroll taxes 1,276 1,100 ( 176) Payroll insurance and retirement 2,369 1,635 ( 734) I Training and conventions 688 150 ( 538) Travel and transportation 133 100 ( 33) Supplies 1,520 1,070 ( 450) Postage 469 1,000 531 Dues, meetings and subscriptions 140 140 Miscellaneous 24 75 51 I Equipment rent or lease 736 500 ( 236 Total clerk to the board 27,397 26,850 ( 547) See notes to financial statements. ISchedule 2-2 Page 7 •LD COUNTY , COLORADO GENERAL FUND I Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1972 I Actual under (over) Actual Budget _ budget I GENERAL GOVERNMENT County Clerk and Recorder Recording I Salaries and wages $ 59,359 $ 59,420 $ 61 Payroll taxes 3 ,026 3,090 64 Payroll insurance and retirement 4,944 4,130 ( 814) I Travel and transportation 29 300 271 Supplies 8,618 16,000 7,382 Postage 1,053 2,020 967 • I Advertising and legal notices 603 450 ( 153) Dues, meetings and subscriptions 479 200 ( 279) Miscellaneous 53 300 247 I Equipment rent or lease 1 ,837 1 ,680 ( 157) Total recording 80,001 87,590 7,589 I Motor vehicle Salaries and wages 120,603 118,270 ( 2,333) Payroll taxes 6,220 6,100 ( 120) I Payroll insurance and retirement 9,461 7,230 ( 2,231) Professional services 655 1 , 100 44S Training and conventions 70 250 180 I Travel and transportation 562 750 188 Supplies 6,870 5,600 ( 1,270) Postage 10,954 11,600 646 1 Dues, meetings and subscriptions 37 100 63 Equipment rent or lease 390 250 ( 140) Total motor vehicle 155,822 151,250 ( 4,572) IInformation retrieval Salaries and wages 24,757 24,695 ( 62) I Payroll taxes 1,183 1,285 102 Payroll insurance and retirement 1,717 1,625 ( 92) Professional services 699 1,500 801 I Training and conventions 1,072 600 ( 472) Supplies 896 1,420 524 Postage 4 ( 4) I Dues, meetings and subscriptions 60 ( 60) Total information retrieval 30,388 31,125 737 I • See notes to financial statements. Schedule 2-3 ' Page 8 • WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1972 IActual under (over) Actual _ Budget _ budget GENERAL GOVERNMENT County Clerk and Recorder I Elections Salaries and wages $ 56,615 S 58,720 S2,105 Payroll taxes 1,876 2,250 374 I Payroll insurance and retirement 2,535 3,300 76S Professional services 5, 137 6,445 1,308 Training and conventions 37S 300 ( 75) I Travel and transportation 1,497 1,500 3 Supplies 14,679 14,800 121 Postage 4,889 5,200 311 IAdvertising and legal notices 17,681 16,300 ( 1,381) Dues, meetings and subscriptions 100 100 Miscellaneous 110 500 390 I Building rent or lease 1 ,150 340 ( 810 Total elections 106,544 109,755 3,211 Total county clerk and recorder 400,152 406,570 6,418 County Treasurer ISalaries and wages 65,789 64,680 ( 1,109) Payroll taxes 3,369 3,300 ( 69) Payroll insurance and retirement 5,611 4,200 ( 1,411) Professional services 5,000 5,000 Data processing 9,638 9,850 212 I Training and conventions 439 S00 61 Travel and transportation 410 600 190 Supplies 3,214 4,700 1,486 IPostage 5,077 7,000 1,923 Advertising and legal notices 6,130 5,500 ( 630) Delivery and armored car service 460 500 40 Miscellaneous 236 500 264 IEquipment rent or lease 964 150 ( 814) Total county treasurer 106,337 106,480 143 1 ISee notes to financial statements. Schedule 2-4 1 Page 9 I • r WELD COUNTY , COLORADO • I GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1972 IActual under (over) I Actual Budget budget GENERAL GOVERNMENT County Assessor I Salaries and wages $ 156,615 $ 163,000 $ 6,385 Payroll taxes 8,092 8,540 448 Payroll insurance and retirement 13,107 11,450 ( 1,657) 1 Professional services 2,335 2,400 65 Data processing 15,043 14,875 ( 168) Training and conventions 2,101 1,550 ( 551) I Travel and transportation 13,893 13,000 ( 893) Supplies 7,833 7,000 ( 833) Postage 2,500 2,500 - I Advertising and legal notices 456 300 ( 156) Dues, meetings and subscriptions 591 350 ( 241) Books and pamphlets 439 320 ( 119) IPhotographic supplies 1,407 1,200 ( 207) Repairs and maintenance--equipment 198 ( 198) I rointfunding 9,000 9,000 - Equipment rent or lease 1,635 2,330 695 Total county assessor 235,245 237,815 2,570 tSuperintendent of Schools Salaries and wages 17,281 18,620 1,339 l Payroll taxes 897 1,174 970 73 Payroll insurance and retirement 885 ( 289) Travel and transportation 92 700 608 I Supplies 739 400 ( 339) Telephone and telegraph 50 50 Postage 29 400 371 Awards and prizes 10 _ ( 10 Total superintendent of schools 20,222 22,025 1,803 I I 1 See notes to financial statements. i Schedule 2-5 IPage 10 I "� S I WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated IFor the Year Ended December 31, 1972 Actual I under (over) Actual Budget budget GENERAL GOVERNMENT I Maintenance of Buildings and Plant Salaries and wages $ 106,043 $ 110,260 S 4,217 Payroll taxes 5,524 5,735 211 I Payroll insurance and retirement 8,914 5,195 ( 3,719) Professional services 5,458 8,760 3,302 Supplies--office 176 200 24 I Supplies--janitorial 6,046 4,235 ( 1,811) Utilities 26,591 26,600 9 j Postage 3 ( 3) I Uniforms and clothing 2,405 2,500 95 Miscellaneous 373 300 ( 73) Repairs and maintenance I Buildings 9,749 13,630 3,881 Equipment 6,786 71$00 714 Total maintenance of buildings 1 and plant 178,068 184,915 6,847 I Communications Salaries and wages 6,353 6,860 $07 Payroll taxes 330 3S5 25 I Payroll insurance and retirement 554 575 21 Supplies 116 50 ( 66) P.B.X. service 23,405 27,000 3,595 ITotal communications 30,758 34,840 4,082 Emergency Employment Act I Salaries and wages 56,420 57,792 1,372 Payroll taxes 3,494 4,879 1,385 Payroll insurance and retirement 1,193 29 ( 1,164) I Travel and transportation 77 ( 77) Miscellaneous 320 ( 320 Total emergency employment act 61 ,504 62,700 1 ,196 ITotal general government $ 1 ,330,425 $ 1 ,363,762 $ 33 337 I ISee notes to financial statements. Schedule 2-6 I ° Page 11 ill I WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated ' For the Year Ended December 31 , 1972 Actual I under (over) Actual Budget _ budget JUDICIAL I District Attorney Salaries and wages $ 102,080 $ 101 , 140 ($ 940) Payroll taxes 3,997 5, 260 1,263 I Payroll insurance and retirement 7,454 6,845 ( 609) Professional services 820 1 , 250 430 Training and conventions 396 750 354 I Travel and transportation 4,647 2,800 ( 1,847) Supplies 2,364 2,000 ( 364) Telephone and telegraph 3,309 ( 3,309) I Postage 392 400 8 Dues, meetings and subscriptions 897 950 53 Miscellaneous 528 200 ( 328) l Building rent or lease 7, 122 7, 120 ( 2) Equipment rent or lease 1 , 230 480 ( 75 Total district attorney 135,236 129,195 ( 6,041) Other Judicial • Sheriff's fees 1 ,761 5,000 3,239 I Professional services 50 ( 50) Miscellaneous _ 7.139 4, 000 ( 3, 139) Total other Judicial 8.950 9.Q00 50 ITotal judicial S 144, 186 $ 138, 195 (S 5,991) I I I I See notes to financial statements. Schedule 2-7 IPage 12 I • WELD COUNTY , COLORADO I GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 .1972 IActual under (over) IPUBLIC SAFETY Actual Budget budaet Law Enforcement I Sheriff Salaries and wages S211, 808 S 253, 360 S 41, 552 Payroll taxes 10,838 13, 175 2,337 I Payroll insurance and retirement 14,752 16, 845 2,093 Professional services 163 500 337 Training materials and books 17 ( 17) I Training and conventions 480 1, 500 1,020 Travel and transportation 1, 668 • 3, 500 1,832 Supplies 6,458 2, 850 ( 3,608) I Telephone and telegraph 7, 335 7, 000 ( 335) Postage 636 700 64 Advertising and legal notices 45 ( 45) I Insurance and bonds 2,365 2, 500 135 Uniforms and cleaning 5, 270 7, 000 1,730 Dues, meetings and subscriptions 286 85 ( 201) I Books and pamphlets 115 ( 115) Food costs 23 1, 500 1,477 Photographic supplies 1.349 ( 1, 349) I Housekeeping 7 ( 7) Miscellaneous 3, 631 1, 000 ( 2,631) Repairs and maintenance I Building , 300 14, 000 13, 700 Equipment 24, 651 ( 24,651) Equipment rent or lease 9.647 ( 9 .647) ITotal sheriff 301, 844 325, 515 23,671 Jail I Contacted services 1 , 005 ( 1,005) Supplies 2, 572 3, 230 658 Uniforms and cleaning 1, 019 150 ( 869) I Food costs 16, 753 16, 000 ( 753) Medical supplies 2 100 98 Photographic supplies 73 1, 000 927 I Linen supplies 85 90 5 Laundry 3, 722 4, 000 278 Housekeeping 35 ( 35) I Miscellaneous 3. 180 4, 000 820 Total jail 28,446 28, 570 124 ISee notes to financial statements. Schedule 2-8 I Page 13 I • WELD COUNTY, COLORADO IGENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1972 I Actual under (over) IActual Budget budget PUBLIC SAFETY Law Enforcement County coroner Professional services S 12,665 S 14,000 S 1,335 I Training and conventions 222 500 278 Travel and transportation 709 400 ( 309) Supplies 562 600 38 I Telephone and telegraph 79 Z00121 Total county coroner 14, 237 15, 700 1,463 I Blood alcohol Professional services 4,49 4. 200 ( 295) ' Total law enforcement 349, 022 373,985 24,963 Other Protection I Civil defense Salaries and wages 2, 500 2, 500 Payroll taxes 130 130 I Professional services 250 250 Supplies 1, 09 ( 1,019) Telephone and tower rent 1,886 2, 500 614 I Postage 779 6. 600 ( _ 179) Total civil defense 314 5.980 ( Z34) ITotal public safety S 355,336 $ 349,965 $ 24,629 I I I 1 See notes to financial statements. I Schedule 2-9 Page 14 • WELD COUNTY, COLORADO I GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated ' For the Year Ended December 31 . 1972 Actual I under (over) Actual Budget budget HEALTH AND HOSPITALS I Public Health County contribution S278,345 S278,345 I Mental Health County contribution 3,600 S 3,600 • I Nursing Home Administration Salaries and wages 34,583 33,960 ( 623) I Payroll taxes 1 ,656 1,770 114 Payroll insurance and retirement 2,992 2, 510 ( 482) Contracted services 43 45 2 I Professional services 580 ( 580) Training materials and books 15 275 260 • Training and conventions 201 600 399 I Travel and transportation 401 300 ( 101) Supplies 842 1 ,000 158 Telephone and telegraph 1,074 1 ,300 226 I Postage 433 300 ( 133) Advertising and legal notices 50 ( 50) Dues, meetings and subscriptions 987 1,500 513 I Refunds to patients 1 ,000 1,000 Bad debts 830 ( 830) Total administration 44,687 44,560 ( 127) IDietary Salaries and wages 52,337 50,975 ( 1,362) I Payroll taxes 2,722 2,695 ( 27) Payroll insurance and taxes 5,641 4,115 ( 1,526) Supplies 1 ,307 2,400 1,093 I Food costs 42,260 44,000 1,740 Repairs and maintenance--equipment 146 350 204 Total dietary 104,413 104,535 122 I 1 ISee notes to financial statements. I Schedule 2-10 Page 15 WELD COUNTY , COLORADO • I GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31 , 1972 IActual under (over) Attila) Budget budget II HEALTH AND HOSPITALS il Nursing Home Housekeeping I Salaries and wages S 16,921 $ 18,380 S 1,459 Payroll taxes 864 955 91 Payroll insurance and retirement 2,001 1 , 375 ( 626) IHousekeeping 6. 682 6. 5.00 182) Total housekeeping 26,468 27, 210 742 I Laundry and linen Salaries and wages 26,986 27, 450 464 Payroll taxes 1,419 1,430 11 I Payroll insurance and retirement 2, 322 1,620 ( 702) Linen supplies 1, 194 4,000 2,806 Laundry 1, 566 1 ,000 ( 566) I Repairs and maintenance--equipment 379 1 . 000 421 Total laundry and linen 34,066 36, 500 2,434 I Plant operations Salaries and wages 22, 052 23, 330 1,278 Payroll taxes 1 , 147 1, 215 68 I Payroll insurance and retirement 1, 846 1, 755 91) Contract services 2,008 2, 000 ( 8) Travel and transportation 143 300 157 I Supplies 85 500 415 Utilities 6, 866 8,000 1, 134 Insurance and bonds 3, 867 3, 500 ( 367) I Repairs and maintenance Buildings 1,427 3, 000 1 , 573 Equipment 1.61 , 2, 009 385 1 Total plant operations 41, 056 45,600 4, 544 Nursing I Salaries and wages 306, 125 300, 550 ( 5, 575) Payroll taxes 15,910 15, 630 ( 280) Payroll insurance and retirement 29, 138 22, 195 ( 6,943) I Contact services 100 200 100 Audio visual 385 500 11'5 Medical supplies 10,235 8, 000 ( 2,235) I Repairs and maintenance--equipment 153 500 347 Equipment rent or lease 161 180 L,9 Total nursing 362. 207 347, 755 ( 14 ASP ITotal nursing home 612, 897 606, 160 ( 6,737) See notes to financial statements. ISchedule 2-11 Page 16 I • I WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated IFor the Year Ended December 31 , 1972 Actual I ' under (over) Actual Budget budget HEALTH AND HOSPITALS I Ambulance Service Joint funding S 7,150 S 10,000 S2,850 I Animal Control Joint funding 3,200 3,200 I Pest and Weed Control Salaries and wages 18,320 26,200 7,880 Payroll taxes 949 1 ,365 416 I Travel and transportation 2,828 5,100 2,272 Chemicals 14,154 13, 500 ( 654) Repairs and maintenance--equipment 3.772 1 , 500 ( 2.4111) ITotal pest and weed control 40.023 47,665 7.642 Total health and hospitals S 941 ,615 S 948,970 $ 7,355 I I I 1 I ISee notes to financial statements. I Schedule 2-12 Page 17 • WELD COUNTY , COLORADO IGENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated _ For the Year Ended December 31 , 1972 Actual under (over) IActual B}aidaet budaet AUXILIARY SERVICES I Sanitation Contracted services S 11 , 564 S 15,000 S3,436 • Extension Service I Salaries and wages 36, 573 39,960 3,387 Payroll taxes 879 815 ( 64) Payroll insurance and retirement 1 , 156 1 ,240 84 I Data processing 3,039 ( 3,039) Travel and transportation 10,890 11 ,000 110 Supplies 4,437 3,500 ( 937) I Telephone and telegraph 49 50 1 Postage 253 700 447 Advertising and legal notices 343 400 57 I Awards and prizes _ 3 ,575 4,500 925 Total extension service 61 ,194 62,165 971 ICounty Library Salaries and wages 73,609 77,000 3,391 Payroll taxes 3,636 4,005 369 Payroll taxes and retirement 6,092 5,550 ( 542) Training and conventions 850 900 50 Travel and transportation 48 ( 48) ISupplies 2,898 2, 500 ( 398) Utilities 2,194 2,400 206 Telephone and telegraph 819 650 ( 169) IPostage 853 600 ( 253) Insurance 346 500 154 Dues, meetings and subscriptions 156 190 34 I Books and magazines 28,093 25,000 ( 3,093) Audio-visual 1 ,019 800 ( 219) I Repairs and maintenance Building 1 ,250 800 ( 450) Equipment 1 ,605 1 ,700 95 I Equipment rent or lease 725 1 .080 355 Total county library 124, 193 123,675 ( 518) County Fair Miscellaneous 15,034 15,200 166 I Airport Joint funding 1 ,450 1 ,450 See notes to financial statements. I Schedule 2-13 Page 18 I WELD COUNTY , COLORAD. I GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December U . 1972 IActual under (over) Actual Budget budget AUXILIARY SERVICES Veteran's Office ISalaries and wages 5 10,800 S 10,800 Payroll taxes 562 565 5 3 Payroll insurance and retirement 913 785 ( 128) Training and conventions 75 75 Travel and transportation 234 240 6 Supplies 70 75 5 Postage 226 _ 400 _ 174 Total veteran's office 12,805 12,940 135 Northern Colorado Re search Center I Joint funding 6,000 6,000 - Humane Society I Joint funding 5,000 5,000 - Mimeograph Department ISalaries and wages 8,317 9,000 683 Payroll taxes 432 465 33 Payroll insurance and retirement 727 865 138 1 Supplies 666 850 184 Postage 2 ( 2) Material purchases 19,355 20,000 645 Equipment rent or lease 44 200 56 Total mimeograph department 29,643 31,380 1,737 1 Weld County Youth Services Salaries and wages 7,105 7,000 ( 105) Payroll taxes 369 364 ( 5) I Payroll insurance and retirement 110 100 ( 10) Travel and transportation 399 400 1 Supplies 296 300 4 I Telephone and telegraph 280 300 20 Postage 88 ( 88) Capital outlay--equipment 1 ,294 1,200 ( 94) IBuilding rental 624 336 ( 288) Total Weld County youth services 10. 565 19,000 ( _ 565,) ITotal auxiliary services S 277,448 S 282,810 S 5,362 1 See notes to financial statements. I Schedule 2-14 Page 19 I • - - • `' I WELD COUNTY , COLORADO GENERAL FUND Statement of Expenditures and Encumbrances--Actual and Estimated IFor the Year Ended December 31 , 1972 Actual I under (over) a Budget budget ICAPITAL OUTLAY Building improvements $ 33, 240 $ 31,985 (S 1,255) Equipment 122. 20} 115. 870 ( 6.3 1) I Total capital outlay $ 155,441 $ _ _,_47 1855 (S 7, 586) MISCELLANEOUS INondepartmental Payroll.taxes S 2, 000 S 2,000 I Payroll insurance and retirement $ 326 S,900 5, 574 Professional services 2, 892 4,000 1,108 Supplies 1 ( 1) I Advertising and legal notices 5, 865 3, 000 ( 2. 865) Postage 1 , 500 ( 1, 500) Insurance and bonds 45,416 62,000 16, 584 I Contributions 4,500 4, 500 Refunds 60 ( 60) Repairs and maintenance--equipment 16,332 18,000 1,668 1 Auxiliary 60,000 60, 000 Auxiliary insurance 15,000 15,000 Miscellaneous 56Q ( 560) I Total miscellaneous ' S 77,452 $ 174,400 S 96,948 MI .1a=.0 IMIMPSIONS 'Min r . I ' See notes to financial statements. ISchedule 2-15 Page 20 • o WELD COUNTY, COLORADO ROAD AND BRIDGE FUND Statement of Changes in Fund Balance--Actual and Estimated For the Year Ended December 31 , 1972 Actual under (over) Actual Btzdcet budget IFUND BALANCE--January 1 , 1972 $ 197,059 - ($ 197,059) ADD 1 Excess revenue over expenditures and encumbrances--Schedule 3 16%,172 S 7,900 ( 155,272) Total funds available 360,231 7,900 ( 352,331) • I DEDUCT Increase in reserve for inventory _ 68,463 - ( 68.463) IFUND BALANCE--December 31 , 1972 $ 291 ,768 $ 7,900 ($.2_82 ,) 1 1 1 i 1 1 1 1 ' See notes to financial statements. Exhibit C Page 21 • WELD COUNTY , COLORADO IROAD AND BRIDGE FUND Statement of Revenue, Expenditures and Encumbrances--Actual and Estimated _ For the Year Ended December 31_, 1972 Actual I under (over) Actual Budget budget REVENUE I Taxes General property taxes $ 1,005,802 $ 1,002,100 (S 3,702) Specific ownership taxes 139,919 125,000 ( 14,919) I Interest and penalties on delinquent taxes 3.000 ( 3.000) Total taxes 1, 148,721 1, 127,100 ( 21,621) IIntergovernmental Revenue Federal grants Mineral Leasing Act 3,442 4,500 1,058 Matching funds 11,647 10,000 ( 1,647) • State grants I Highway users tax 1,400,419 1,420,000 19,581 Motor vehicle registration fee 118 665 120.000 _ 1 ,335 Total intergovernmental revenue 1 , 534,173 1, 554, 500 20,327 ICharges For Services Materials and services--other departments 21,060 23,000 1 ,940 I Materials and services--other 5.932 7. 520 1 , 568 Total charges for services 26,992 30, 500 3, 508 I Miscellaneous Revenue Sale of equipment 15,000 5, 000 ( 10,000) Other revenue 8.990 8.010 ( 990) I Total miscellaneous revenue 23.990 13,0Q9 ( 10.990) Total revenue 2, 733,876 2, 725, 100 ( 8,776) I EXPENDITURES AND ENCUMBRANCES-- Schedule 4 General administration 389,986 343,740 ( 46,246) I Equipment maintenance division 207,389 ( 43,440) ( 250,829) Road and sign maintenance division 467,445 650, 110 182,665 Construction division 1 ,331,373 1 , 585,715 254,342 I Municipality apportionment I74, 511 181,075 6. 564 Total expenditures and encumbrances 2. 570.704 2,717. 200 146 496 EXCESS REVENUE OVER EXPENDITURES AND ENCUMBRANCES S 16^, 3_,172 S 7,900 (slam) ISee notes to financial statements. Schedule 3 IPage 22 1 •D COUNTY , COLORADGill ROAD AND BRIDGE FUND I Statement of Expenditures and Encumbrances--Actual and Estimated For the Year Ended December 31, 1972 I Actual under (over) Actual $u_dcet hudeet GENERAL ADMINISTRATION IGeneral administration $ 70,910 $ 56,760 (S 14,150) Staff support group 53, 746 71,980 18,234 I Capital outlay 265, $,30 215, 000 ( 54. 330) Total general administration S 389,986 $ 343, 74Q ($ 46,246) EQUIPMENT MAINTENANCE DIVISION I Central administration S 19,607 S 16, 200 ($ 3,407) Main shop 387,922 726, 238 338,316 I Less: allocated to other divisions 2t6,471 $39. 990 543,429 Total main shop--unallocated 91,451 ( 113, 662) ( 205, 113) I District #1 shop 70,499 57,636 ( 12,863) Less: allocated to other divisions 39. 543 32, 800 ( 6.743) Total district #1 shop--unallocated 30,956 24,836 ( 6,120) IDistrict #2 shop 42,764 31,400 ( 11 ,364) Less: allocated to other divisions 17,4_2_8 17, 800 372 ITotal district #2 shop--unallocated 25, 336 13, 600 ( 11 ,736) District #3 shop 81 ,685 60, 286 ( 21,399) Less: allocated to other divisions 41 , 646 44, 700 3 ,054 ITotal district #3 shop--unallocated 40, 039 15, 586 ( 24,453) Total equipment maintenance division $ 207,389 (5 43,440) ($ 250,829) ROAD AND SIGN MAINTENANCE DIVISION Central administration S 538 $ 1, 000 S 462 I Traffic Services General 22, 505 20,800 ( 1 ,705) Construction 22, 235 99, 500 77, 265 I Maintenance and repair 24, 07S 29, 004 4,925 Total traffic services 68,815 149,300 80,485 Grader Group I General 9,646 4,400 ( 5,246) Construction 10, 576 27, 000 16,424 Maintenance of conditions 296, 828 374, 810 77,982 Snow removal 41, 042 56, 000 14,958 I Repairs and maintenance 49, 000 37, 600 ( 2,400) Total grader group .398, 092 499. 810 101 .718 Total road and sign maintenance division $ 467,445 $ 650, 110 $ 182,665 ' See notes to financial statements. Schedule 4-1 IPage 23 WELD COUNTY , COLORADO IROAD AND BRIDGE FUND Statement of Expenditures and Encumbrances--Actual and Estimated I For the Yea._Ended December 31 , 1972 Actual under (over) Actual Budget budget I CONSTRUCTION DIVISION General administration S 469 S 1 ,000 $ 531 I Easements and right-of-way 1,000 5,000 4,000 Bridge and Culvert Group General 18, 553 26,600 8,047 I Structual construction 257,455 330,000 72, 545 Miscellaneous 52. 128 45,100 ( 7,028) Total bridge and culvert group 328,136 401,700 73, 564 I Paving and Highway Maintenance Group General 22,970 27, 500 4, 530 Preliminary and construction engineering 5,711 6, 500 789 I Roadway construction (asphalt) 97,177 137,000 39,823 Routine maintenance of roads (gravel) 359,243 354,780 ( 4,463) General roadway maintenance 365,932 507,135 141 ,203 IShoulders and approaches 18,754 15, 500 ( 3,254) Roadside and drainage 8,640 10, 500 1 , 860 I Snow and ice removal 19,190 23,000 3,810 Miscellaneous 54, 581 44, 500 ( 10,081) Channel and flood control 38,465 41 ,000 2. 535 I Total paving and highway maintenance group 990,663 1, 167,415 176,752 Gravel and Quarrying Group IGeneral 489 100 ( 389) Pit operations 82,976 120, 100 37, 124 I Less: allocated to inventory 82,976 124, 100 37, 124 Total pit operations--unallocated -0- -0- -0- Miscellaneous 10,616 10. 500 ( j16) I $ 254,342 Total gravel and quarrying group 11.105 10,600 ( 505) Total construction division $ 1 ,331 ,373 $ 1, 585,715 I MUNICIPALITY APPORTIONMENT Direct payments S 167, 106 $ 167,000 (S 106) I Materials and services 7.445 14,475 6,674 Total municipality apportionment S 174,511 S 181,075 S 61564 I See notes to financial statements. Schedule 4-2 IPage 24 • • • Road and Sign Maintenance Construction Municipality Division Division Apportionment ' $ 1 ,000 5,711 $ 32,811 431 ,342 ' 296 , 828 752, 569 41 , 042 19 , 190 ' 36 , 102 37, 494 48, 164 15, 352 42,481 1 7 ,816 20,916 5174 ,,511 $ 467 ,445 $ 1 ,331 , 373 $ 174, 511 I 1 1 1 1 Page 25 • WELD COUNTY , COLORADO I ROAD AND BRIDGE FUND Statement of Expenditures and Encumbrances--Actual and Estimated I For the Year Ended December 31 , 1972 Actual under (over) Actq l Budget budget I CONSTRUCTION DIVISION General administration S 469 $ 1 ,000 S 531 I Easements and right-of-way 1,000 5,000 4,000 Bridge and Culvert Group General 18, 553 26,600 8, 047 I Structual construction 257,455 330,000 72, 545 Miscellaneous 52.1,28 45, 190 ( 7, 028) Total bridge and culvert group 328, 136 401,700 73, 564 I Paving and Highway Maintenance Group General 22,970 27, 500 4, 530 Preliminary and construction engineering 5,711 6, 500 789 I Roadway construction (asphalt) 97,177 137,000 39,823 Routine maintenance of roads (gravel) 359,243 354,780 ( 4,463) General roadway maintenance 365,932 507,135 141 ,203 I Shoulders and approaches 18,754 15, 500 ( 3,254) Roadside and drainage 8,640 10, 500 1 ,860 I Snow and ice removal 19, 190 23, 000 3,810 Miscellaneous 54, 581 44, 500 ( 10,081) Channel and flood control 3$,465. 41 ,000 2, 535 I Total paving and highway maintenance group 990,663 1, 167,415 176, 752 Gravel and Quarrying Group I General 489 100 ( 389) Pit operations 82,976 120, 100 37,124 I Less: allocated to inventory 82,976 120.100 _ITS Total pit operations--unallocated -0- -0- -0- Miscellaneous 10.616 10. 500 ( _ 116) I Total gravel and quarrying group _11 .105 19.600 ( 505) Total construction division S 1,331,373 51 585,715 S 2S4 ,342 I MUNICIPALITY APPORTIONMENT Direct payments S 167,106 S 167,000 (S 106) • ' Materials and services 7,40 _ 14,075 6 ,670 Total municipality apportionment S 174, S2l $ 181 .075 S 6, 564 I ISee notes to financial statements. Schedule 4-2 IPage 24 WELD COUNTY , COLORADO ROAD AND BRIDGE FUND Statement of Expenditures--By Division and Function 1.• For the Year Ended December 31 , 1972 Equipment I Total General Maintenance Expenditures Administration Division , Rights-of-way $ 1 ,000 Preliminary and construction engineering 5, 711 Construction 464, 153 ' Maintenance of condition 1 , 049,397 Snow and ice removal 60, 232 Traffic services 36, 102 Maintenance of highway equipment 243, 282 $ 157,624 Administration 202,096 $ 124,656 19,607 I Capital expenditures 265, 330 265, 330 1 Miscellaneous 243,401 30, 158 Totals $ 2, 570,704 $ 389, 986 $ 207, 389 I 1 1 See notes to financial statements. Schedule S 1 • • Road and Sign Maintenance Construction Municipality Division Division Apportionment $ 1 , 000 5, 711 1 $ 32,811 431 , 342 296 ,828 752, 569 41 ,042 19, 190 ' 36 ,102 ' 37 ,494 48, 164 15, 352 42,481 1 1 7,816 30.916 $ 174, 511 $ 467 ,445 $ 1 , 331 ,373 $ 174, 511 1 1 1 ' Page 25 • • • ' WELD COUNTY , COLORADO CONTINGENT FUND Statement of Changes in Fund Balance--Actual and Estimated ' For the Year Ended December 31 , 1972 Actual ' under (over) Actual Budget budget I FUND BALANCE--December 31 , 1971 (as previously stated) S 348, 583 I DEDUCT Adjustment for reduction of prior years delinquent taxes receivable 2.007 IFUND BALANCE--January 1 , 1972 (as restated) 346 , 576 S 346, 158 ($ 418) IADDITIONS - - FUND BALANCE--December 31 , 1972 $ 346 , 576 S346, 1S8 ($ 418) 1 1 r ISee notes to financial statements. Exhibit D ' Page 26 • • • • WELD COUNTY , COLORADO VOTING MACHINE BOND FUND Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31 , ).972 I Actual under (over) IActual Budget budget REVENUE Taxes IGeneral property taxes $ 13, 195 $ 13, 300 $ 105 Interest and penalties on delinquent taxes 40 90 50 I Specific ownership taxes Lsia _1 , 50019.1 Total revenue 14, 238 14, 890 652 I EXPENDITURES Bonds redeemed 22,000 22,000 Interest on bonds 297 446 1, 49 ITotal expenditures 22, 297 22, 446 141 EXCESS EXPENDITURES OVER REVENUE (S 8, 059) ($ 7, 556) ($ 503) I I Statement of Changes in Fund Balance--Actual and Estimated For the Year Ended December 31 . 1172 IFUND BALANCE--January 1 , 1972 $ 8, 018 S 7, 556 ($ 462) ADD Transfer from General Fund (NOTE 2) 41 _ ( 41) Total 8,059 7, 556 ( 503) I DEDUCT Excess expenditures over revenue (above) 8. 059 7, 556 ( 50,x) FUND BALANCE--December 31 , 1972 - - I I ' See notes to financial statements. Exhibit E ' Page 27 I r WELD COUNTY , COLORADO ICAPITAL PROJECT FUNDS Balance Sheet ' December 31 , 1972 Public Works Hospital X-ray Equipment I Fund--County Construction Purchase Buildings Fund Fund Total ASSETS I Cashand investments $ 598,396 S591 ,807 $ 206, 162 $ 1,696,365 Delinquent taxes receivable 1 ,$04 1 , $04 3,608 ITotal $ 900,200 5593,611 5206, 162 $ 1,699,973 ILIABILITIES Accounts payable - - S 16,228 $ 16,228 ' RESERVE AND FUND BALANCES Reserve for encumbrances 189,934 189,934 Fund balances $ 900.200 $.,593,611 1.493.811 ITotal S900,200 $ 59 611 $206, 162 $ 1,699,973 I I I I I I ' See notes to financial statements. IExhibit F Page 28 I • • WELD COUNTY , COLORADO I PUBLIC WORKS FUND--COUNTY BUILDINGS Statement of Revenue and Expenditures--Actual and Estimated For the Year Ended December 31 , 1972 IActual under (over) I Actual Bydeet budget REVENUE Taxes IGeneral property taxes $ 335,285 S 332,000 ($ 3,285) Interest and penalties on delinquent taxes 1 ,000 250 ( 750) Specific ownership taxes 25, 088 7,000 ( 18,088) IIntergovernmental Federal grant 240,444 240,000 ITotal revenue 361 ,373 579,250 217,877 EXPENDITURES I County offices complex Engineering and architectural 2, 900 100,000 97,100 Building 992,492 992,492 I Transfer to Weld County Municipal Airport 8, 000 8, 000 Total expenditures 10,900 1 , 100,492 1 ,089, 592 EXCESS REVENUE OVER EXPENDITURES $ 350,473 ($ 521 ,242) ($ 871 ,715) IStatement of Changes in Fund Balance Actual and Estimated For the Year Ended December 31 , 1972 IFUND BALANCE--January 1 , 1972 $ 549,727 $ 521 ,242 (S 28,485) I ADD Excess revenue over expenditures (above) 350.473 ( 521 , 242) ( 871 ,715) IFUND BALANCE--December 31 , 1972 S 900,200 - ($ 900,200) I I ISee notes to financial statements. I Exhibit G Page 29 I • • I WELD COUNTY , COLORADO HOSPITAL CONSTRUCTION FUND Statement of Revenue and Expenditures--Actual and Estimated I For the Year Ended December 31 , 1972 Actual I under (over) Actual Budget budget REVENUE I Taxes General property taxes $ 336,249 $ 334,221 (S 2,028) Interest and penalties on delinquent taxes 1 ,000 ( 1,000) Specific ownership taxes 25,088 2,200 ( 22,888) Earnings on investment 2 ,500 ( 2 500 ) Total revenue 364,837 336,421 ( 28,416) IEXPENDITURES - - - - IEXCESS REVENUE OVER EXPENDITURES $ 364,837 $ 336,421 ($ 28 416) I I Statement of Changes in Fund Balance--Actual and Estimated For the Year Ended December 31 , 1972 IFUND BALANCE--January 1 , 1972 $ 228,774 $ 214,779 ($ 13,995) ADD IExcess revenue over expenditures (above) 364,837 336,421 ( 28,416) FUND BALANCE--December 31 , 1972 $593 611 $ 551,200 ($ 42,411) I I I I ISee notes to financial statements. I Exhibit H Page 30 ,1 • • ' WELD COUNTY , COLORADO X-RAY EQUIPMENT PURCHASE FUND (NOTE 3) Statement of Revenue, Expenditures and Encumbrances--Actual and Estimated ' For the Year Ended December 31, 1972 Actual under (over) Actual Budget kdaet REVENUE Revenue anticipation warrants S 280,000 S 280,000 ' EXPENDITURES AND ENCUMBRANCES X-ray equipment 269,850 269,850 Legal service and expense 10. 1.50 10, 150 Total expenditures and encumbrances 2$0, 000 280.000 - EXCESS REVENUE OVER EXPENDITURES AND ENCUMBRANCES - - __ 1 I 1 Sec notes to financial statements. Exhibit I Page 31 1 • WELD COUNTY , COLORADO ' PUBLIC WELFARE FUND Statement of Changes in Fund Balance--Actual and Estimated For the year Ended December 31 , 1972 ' Actual under (over) Actual Budget budget FUND BALANCE (DEFICIT)--January 1 , 1972 ($ 348, 585) ($ 401 , 121) $ 52,536 IADD Excess revenue over expenditures-- I Schedule 6 6 3,954 404, 317 ( 229,637) Total available 285,369 3, 196 ( 282,173) I DEDUCT Net decrease in Old Age Pension Fund-- Schedule 8 45 ( 45) IFUND BALANCE--December 31 , 1972 $ 285,324 S 3, 196 ($ 282,128) ' FUND BALANCE REPRESENTED BY Public Welfare Fund S 282,433 Old Age Pension Fund--Schedule 8 2, 891 ' Total S 285,324 1 1 1 ' See notes to financial statements. Exhibit J Page 32 WELD COUNTY , COLORADO PUBLIC WELFARE FUND IStatement of Revenue and Expenditures--Actual and Estimated _ For the Year Ended December 31 , 1972 I Actual under (over) Actual Budget budget I REVENUE Taxes General property taxes $ 1 , 545,266 $ 1 , 530,000 ($ 15,266) I Specific ownership taxes 115,407 102,000 ( 13,407) Interest and penalties on delinquent taxes 4.600 3, 000 ( 1 ,600) ITotal taxes 1 ,665,273 1,635,000 ( 30,273) Intergovernmental Revenue I Federal sources Cuban Refugee Program 3,482 ( 3,482) State sources I Administration 698,466 707,932 9,466 Aid to the Blind 13,156 14,800 1 ,644 Aid to Dependent Children 2, 538,229 3, 012,000 473,771 I Aid to the Needy Disabled 412,096 460,000 47,904 Child Welfare 249,360 344,000 94,640 Day Care 168,827 160, 000 ( 8,827) I Tuberculosis Assistance 979 4,000 3,021 Contingency (NB 1025) 90,402 ( 90,402) MedicaidTransportatlon 4, 824 ( 4,824) ITotal intergovernmental revenue 4, 179,821 4, 702,732 522,911 Miscellaneous Revenue I Sale of computer program 1 ,250 ( 1 ,250) Prior year warrants cancelled 11 .0.06 QQ6 20, p0.2 8,994 Total miscellaneous revenue 1.2.256 20,000 7,744 1 Total revenue 5,857,350 6,357,732 500,382 EXPENDITURES--Schedule 7 I Administration 908, 049 884,915 ( 23,134) Direct Assistance General Assistance 66,898 75,000 8,102 I Aid to the Blind 16,413 18,500 3,182,774 2,087 Aid to Dependent Children 3 ,765,000 582,226 Aid to the Needy Disabled 517,094 575,000 57,906 I Child Welfare 313,886 430,000 116,114 Day Care 213,604 200,000 ( 13,604) Tuberculosis Assistance 1,196 5,000 3,804 I Cuban Refugee Program 3,482 5, 223,396 - ( 3,4$2) Total expenditures 3,953,415 730.019 IEXCESS REVENUE OVER EXPENDITURES $ 633,954 $ 404,317 (S 229,637) See notes to financial statements. Schedule 6 IPage 33 I • r • WELD COUNTY , COLORADO I PUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated For the Year Ended December 31 , 1972 IActual under (over) I Actual Budget budget ADMINISTRATION Salaries 6694, 280 $ 682,725 (S11,555) ITravel 28,397 25,000 ( 3, 397) Employee benefits Payroll taxes 34,159 34, 000 ( 159) ICounty retirement 28,706 25,000 ( 3,706) Group life insurance 3, 555 1,700 ( 1,855) IMedical insurance 19, 110 4,600 ( 14, 510) Workmen's compensation insurance 1,336 400 ( 936) Armored car service (food stamps) 5, 198 5, 260 62 Building maintenance ICustodial supplies 1 , 072 750 ( 322) Heat and lights 3, 354 3, 200 ( 154) ISewer and water 46 50 4 Rent 1, 700 3,000 1,300 Repairs 2,330 700 ( 1,630) Credit Bureau dues 89 200 111 I Equipment maintenance and repair 379 1,800 1,421 Insurance--property and casualty 1, 284 1, 100 ( 184) I Medical exams 7,556 12, 000 4,444 Office supplies and printed forms 11 ,327 19,000 7,673 Postage 12,425 12, 500 75 I Professional services Attorney retainer 3,600 3,600 Attorney fees 10,848 18,000 7, 152 I Audit and accounting assistance 3, 822 2,000 ( 1,822) Data processing 9,048 7, 500 ( 1,548) Service of process 300 300 I Miscellaneous 676 ( 676) 250 Subscriptions and books 394 ( 144) Trailer rent (food stamps) 4, 329 3, 780 ( 549) I Telephone 15,622 13,000 ( 2,622) Miscellaneous S00 500 Capital outlay--equipment 3,407 3, 000 ( 407) ITotal administration 6908 049 S 884,915 ($ 23,134) I ISee notes to financial statements. Schedule 7-1 Page 34 I • • . I WELD COUNTY , COLORADO PUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated For the Year_Ended December 31 , 1_972 Actual I Actual under (over) Budget budget GENERAL ASSISTANCE I Assistance in kind S 8,903 S 10,000 S 1 ,097 Burials 1 ,836 4,000 2,164 County doctors 8,481 7,000 ( 1 ,481) I Miscellaneous 200 200 Dental services 8,475 11 ,300 2,825 Drugs and other medical services 3,000 500 ( 2,500) • I Eyeglasses and examinations 11, 053 12,000 947 Hospitalization 20,326 30,000 9,674 Medicaid transportation 4 .824 ( 4 ,824) ITotal general assistance $ 66,898 S 75,5 000 S_ 8,102 I AID TO THE BLIND Assistance $ 16,413 $ 18,000 S 1 ,587 Treatment 5Q0 500 ITotal aid to the blind $ 16,413 $.......18.j.L12 $ 2,087 I AID TO DEPENDENT CHILDREN ADC assistance $ 2,642,863 $ 2,950,000 $ 307,137 ADC-U assistance 268,423 350,000 81 ,577 WIN program assistance 271 .48$ 465,000 198.512 Total aid to dependent children $ 3, 182,774 $ 3a5,000 $ism 226 IAID TO THE NEEDY DISABLED $_a S 5755,000 s 57,906 I CHILD WELFARE Reimbursable assistance $ 311 ,786 S 425,000 $ 113 ,214 Nonreimbursable assistance 2.100 5.000 2.900 Total child welfare $ 313,886 $a $ 116,114 I I See notes to financial statements. I Schedule 7-2 Page 35 • • ' WELD COUNTY , COLORADO PUBLIC WELFARE FUND Statement of Expenditures--Actual and Estimated 1 For the Year Ended December 3). , 1972 Actual under (over) Actual Budget budget DAY CARE 1 Assistance $ 213,604 5200, 000 ($ 13,604) TUBERCULOSIS ASSISTANCE • Hospitalization and medical care $ 1, 196 $ 5, 000 $ 3,804 CUBAN REFUGEE 1 Assistance $ 3,482 - (S 3,482) 1 i t 1 i t 1 1 1 1 See notes to financial statements. 1 Schedule 7-3 Page 36 ' • r • WELD COUNTY , COLORAL)O PUBLIC WELFARE FUND--OLD AGE PENSION Statement of Cash Receipts, Disbursements and Changes in Cash Balance For the Year Ended December 31, 1972 RECEIPTS ' State allocations 51,684,506 Prior year warrants cancelled 782 Reimbursements 4 .739 Total receipts 1,690,027 DISBURSEMENTS Assistance--Class A 1,476,121 Assistance--Class B 213,512 Burials 439 ' Total disbursements 1,690,072 EXCESS DISBURSEMENTS OVER RECEIPTS 45 ICASH BALANCE Beginning of year 2,916 End of year (NOTE 4) S 2,891 i i ISee notes to financial statements. ' Schedule 8 Page 37 WELD COUNTY , COLORADO* TRUST AND AGENCY FUNDS 1 Statements of Cash Receipts, Disbursements and Changes in Cash Balances For the Year Ended December 31, 1972 I Cash Add Deduct Cash balances receipts and disbursements balances 1-1-72 transfers and transfers 12-31-72 I County General Hospital $ 520,430 $ 6,997,957 $ 6,728,377 $ 790,010 I Hospital Equipment Fund 440,700 238, 193 237,921 440,972 Health Department 36,618 531,473 486,317 81,774 Special school funds 437,495 14,086, 181 13,980, 149 543,527 I School bond and interest funds 249,523 5,035,632 4,931,353 353,802 Town funds 28,241 1,723,728 1,677,999 73,970 Irrigation districts 7,680 556,249 555,561 8,368 I Fire districts 6,574 201,200 201,820 5,954 Sanitation districts 13,106 71, 196 78,230 6,072 State funds 7,767 962,344 961,049 9,062 I Towns--special assessments 2,523 28,426 23,270 7,679 Greater Greeley Improvement 16 2,871 2,865 22 Aims College 500,512 2,423,871 2,594,952 329,431 I Library--special 28,968 74,210 91,008 12, 170 Mental Health Center 56,193 56, 193 Health Department-- , Programa De Salud 47,500 111 ,086 122,659 3S,927 Regional transportation dist. 1,069 73,647 73,324 1,392 County airport 1 , 192 1 ,299 130 2,361 I Extension service 11 ,488 36, 178 35,982 11,684 Retirement Fund 3,377 325,557 327,814 1, 120 Morgan Co. Comm. College 80 2,500 2,481 99 I Old age pension--personal 10,049 14,527 24,218 358 Deed costs 1 ,600 1 ,210 2,540 270 Redemptions--individual 110 155,203 144,076 11 ,237 I Redemptions--pending 18,009 163,210 173,719 7,500 Clerk and recorder-- clearing account 218 2,604,667 2,604,885 - I Cash clearing - 63,426 63,426 Rebates 18,598 18,598 Interest on delinquent taxes - 61 ,908 61, 908 - I X-ray Sinking Fund - 3,063 - 3,063 - Unclaimed funds 264 2 262 Clerk and recorder-- Postage Fund 170 7, 122 7,290 2 I Local sales tax 1 , 188 65,057 65,162 1 ,083 Prior year tax collection - 40 40 - I Motor vehicle registration fees 1 ,519 286, 119 286,377 1 ,261 Advertising 3 ,871 3,871 ' See notes to financial statements. Exhibit K-1 IPage 38 • WELD COUNTY , COLORADO TRUST AND AGENCY FUNDS Statements of Cash Receipts, Disbursements and Changes in Cash Balances For the Year Ended December 31 , 1972 Cash Add Deduct Cash 1 balances receipts and disbursements balances 1-1-72 transfers and transfers 12-31-72 1971 property tax $ 244,003 - $ 244,003 - 1972 property tax (NOTE 5) $ 254, 107 $ 254, 107 Specific ownership--E ( 192) 228 - 36 Specific ownership--B-D - 1,563 1,563 - Road and Bridge Fund-- escrow 3,755 - - 3,755 Total $ 2,681, 745 $ 37, 187,717 $ 36,871, 132 $ 2,998,330 1 See notes to financial statements. Exhibit K-2 Page 39 • ' WELD COUNTY , COLORADO REVENUE SHARING TRUST FUND (NOTE 7) Statement of Revenue and Expenditures For the Year Ended December 31 , 1972 REVENUE Revenue sharing entitlement funds S 830,855 EXPENDITURESI EXCESS REVENUE OVER EXPENDITURES $ 830,855 i Statement of Changes in Fund Balance For the Year Ended December 31 , 1972 _ FUND BALANCE--January 1 , 1972 IADD Excess revenue over expenditures $ 830,855 IFUND BALANCE--December 31, 1972 S 830,855 1 1 ' See notes to financial statements. ' Exhibit L Page 40 • • WELD COUNTY , COLORADO Statement of Changes in General Fixed Assets For the Year Ended December 31 , 1972 _ Additions Deletions Balance and and Balance I 1-1-72 _ transfers transfers 12-31-72 GENERAL FDCED ASSETS Land S 765,536 $ 765,536 Buildings 2, 511 ,303 S 43,420 2, 554,723 Improvements other than buildings 2,780 2,450 5,230 Furniture, machinery and equipment--Schedule 9 4,818,975 352, 590 $ 150,946 5, 020,619 Construction in progress 10, 000 _ 2.940 12.900 tTotal $ 8, 108,594 $ 401 ,360 $ 150,946 $ 8, 359,008 INVESTMENT IN GENERAL FDCED ASSETS From general bonds $ 221 ,130 $ 221 ,130 From current revenues 7, 854, 132 $ 370,498 $ 120, 084 8, 104, 546 ' From gifts and grants 33,332 13,332 Total $ 8,108,594 $ 370,498 $ 120, 084 $ 8,359,008 1 1 1 ISee notes to financial statements. Exhibit M 1 Page 41 . C . 410 WELD COUNTY , COLORADO GENERAL, FDCED ASSETS Summary of Furniture, Machinery and Equipment by Departments IDecember 31 , 1972 Additions Deletions Balance and and Balance 1-1-72 transfers transfers 12-31-72 County Commissioners $ 15,349 $ 5, 840 $ 2, 383 $ 18,806 Planning Commission 16,003 7, 902 407 23,498 Accounting office 44, 231 3,657 1 , 066 46,822 ' Clerk and Recorder Recording 75,292 7,092 12, 043 70,341 Motor vehicle 57,078 7,624 3, 532 61,170 IInformation retrieval 32,618 46,411 28, 095 50,934 Elections 339, 594 7,874 347,468 Clerk's office 1 ,251 62 152 1,161 ITreasurer 38,911 995 2,435 37,471 Assessor 50,328 2,677 9,642 43,363 Superintendent of schools 4,912 930 455 5,387 IGrounds and buildings 22,063 2, 862 2,658 22,267 District attorney 6,264 2,342 479 8,127 Sheriff 78,766 9, 500 1 ,961 86,305 ICoroner 4,288 4,288 Civil defense 22,196 22,196 I Health Department 50,797 7, 232 459 57,570 Mental health 12,616 12,616 Extension service 55,828 9,771 4,433 61 ,166 1 Library 58,482 15, 130 6, 990 66,622 Veteran's office 956 126 1 ,082 Mimeograph 10,558 2,708 13,266 I Nursing home 81 ,985 903 6, 727 76,161 Public Welfare Department 67,084 3, 290 70,374 Youth Services Bureau 1, 295 1,295 IRoad and Bridge 3.671 , 525 206 , 367 54,413 2,823,479 Total--to Exhibit M $Inn S Ian S 150, 946 $ 5, 020,619 I I I ISee notes to financial statements. I Schedule 9 Page 42 • • - ' WELD COUNTY , COLORADO Expenditure Clearing Accounts For the Year Ended December 31 , 1972 • Road and Public General Bridge Welfare 1 Fund Fund Fund Total County audit $ 12, 000 S 2, 500 S 1 ,700 S 16, 200 1 Data processing 34,620 5,088 7 ,982 47,690 Insurance and bonds 43, 542 21 , 882 1 ,284 66,708 Publishing 31 ,604 124 31,728 ISocial Security taxes 86, 150 49,001 34,018 169, 169 ICounty retirement 62,659 40,313 28,706 131,678 Workmen's compensation 14,392 30,461 .1 ,336 46, 189 ' Totals saws: $ 149,369 $ 75,026 $ 509,362 1 1 1 1 1 1 1 1 ISee notes to financial statements. Schedule 10 1 Page 43 • • ' WELD COUNTY , COLORADO Notes to Financial Statements NOTE 1--Summary of significant accounting policies General Fund ' Assets, liabilities, revenue and expenditures are recognized on the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are recorded at the time the liabilities are incurred and revenues ' are recorded when received in cash, except for material revenues which are accrued when earned. Property assets are recorded as expenditures at the time of acquisition and accounted for in the General Fixed Assets group of ' accounts. Special Revenue Funds • I Special revenue funds, which include the Road and Bridge Fund, Contingent Fund, Capital Project Funds, Public Welfare Fund and Revenue Sharing Trust Fund, are used to account for revenues derived from specific taxes or other ' earmarked revenue sources. The special revenue funds use the same modified accrual basis of accounting as the General Fund. ' Debt Service Fund The Voting Machine Bond Fund is a debt service fund which accounts for the payment of interest and principal on long-term general obligation debt. This fund uses the modified accrual basis of accounting and recognizes only the matured bond principal and interest as expenditures. Trust and Agency Funds These funds and accounts are maintained by the County in the capacity of trustee, custodian, or agent for governmental entities and organizations. These funds are accounted for on the cash basis of accounting. General Fixed Assets General fixed assets include property and equipment which are not accounted for in separate enterprise funds. These assets are recorded at cost, ap- praised values (in the case of land), insurance coverage (in the case of buildings), estimated acquisition cost or, in some instances, at current replacement costs. Depreciation of these assets is not formally recorded or recognized in these statements. NOTE 2--Voting Machine Bond Fund The final principal and interest payments on the general obligation bonds ' issued June 1 , 1962 for voting machines were made during 1972. This re- sulted in a cash overdraft with the County Treasurer in the amount of $ 41 and is reflected on the financial statements as a transfer from the General I Fund. 1 1 Page 44 • • ' WELD COUNTY , COLORADO Notes to Financial Statements ' NOTE 3--X-ray Equipment Purchase Fund The Board of County Commissioners authorized by resolution, dated November 29, 1972, Weld County General Hospital X-ray Equipment Revenue Anticipa- tion Warrants in the principal amount of $ 280,000 for the purpose providing ' for the cost and installation of general purpose radiographic-flouroscopic equipment for the Weld County General Hospital. Warrants mature semi- annually in the amount of $ 17, 500 commencing June 1 , 1975. All outstand- ing warrants bear interest at the rate of 5% per annum, payable June 1, 1973, and semi-annually thereafter. All anticipation warrants are callable at the ' option of the Board on June 1 , 1975, and on any interest payment date thereafter at a premium of one (1) percent of each warrant so called. The County entered into a lease agreement dated November 29, 1972, with the Weld County General Hospital whereby the County leases the x-ray equipment, purchased from the proceeds of the anticipation warrants, to ' Weld County General Hospital, effective January 1 , 1973, for a monthly rental of $ 3,062.50 for 120 months for a total rental of $ 367,500. These rental payments are to be deposited in a special fund to be known as the ' "X-ray Equipment Revenue Anticipation Warrant and Sinking Fund" and re- stricted for the purpose of paying the interest and principal amounts of the anticipation warrants. The hospital has the option to purchase the leased ' property from the County at the end of the lease for the sum of $ 1 .00. NOTE 4--Old Age Pension Fund • The Old Age Pension Fund is financed entirely by federal and state sources; • therefore, this fund is accounted for as an agency fund on the cash basis of accounting and any unspent funds are thereby restricted and the property of the state. NOTE S--Current taxes receivable The 1972 real and personal property taxes, which become a lien on property as of January 1 , 1972, are not recorded as revenue until 1973. Advance collections of such taxes amounted to S 254, 107 and were distributed by the ' County Treasurer in January, 1973. The 1972 taxes receivable due in 1973 for County funds are as follows: General Fund $ 2, 115,375 Road and Bridge Fund 1,146,891 Public Welfare Fund 764,594 Public Works--County Buildings Fund 764,594 Hospital Construction Fund 382,296 Retirement Fund 2S,48§. Total $ 5, 199,236 Page 45 ' WELD COUNTY , COLORADO Notes to Financial Statements NOTE 6--Contingent liabilities There are presently four lawsuits pending against County officials and/or agencies. It is the opinion of the County Attorney that the County will be dismissed from two of the lawsuits without damages; however, the remaining suits are relatively new cases being actively contested and the status of each case is unascertainable. ' NOTE 7--Revenue Sharing Trust Fund The Revenue Sharing Trust Fund was established specifically to account for federal revenues received under "The State and Local Fiscal Assistance Act of 1972" . The funds must be used for certain "high priority expenditures" designated by Congress and in accordance with Treasury regulations. 1 1 1 1 1 1 1 1 1 1 1 1 Page 46 • 1 ' WELD COUNTY , COLORADO IEXTENSION SERVICE--SPECIAL ACCOUNT ' ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31, 1972 1 1 I i 1 1 1 • ANDERSON, HUNTER,THOMTE 6 KURTZ Cuttin'Ig° PU1.IC ACCOUNTANTS To the Honorable Board of ' County Commissioners of Weld County, Colorado ' We have examined the statement of cash receipts, disbursements and changes in cash balance of the Weld County Extension Service--Special Account for the year ended December 31 , 1972. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing proce- dures as we considered necessary in the circumstances.I In our opinion, the financial statement referred to above presents I fairly the cash transactions of the Weld County Extension Service--Special Account for the year ended December 31 , 1972 and the changes in cash balance for the year then ended on a basis consistent with that of the pre- II ceding year. ANDERSON, HUNTER, THOMTE & K March 20, 1973 ' Greeley, Colorado 1 Page 56 1 - 1 • • 1 1 1 1 1 1 1 FINANCIAL STATEMENTS 1 1 1 1 1 1 1 1 i 1 . I r • ' WELD COUNTY, COLORADO EXTENSION SERVICE--SPECIAL ACCOUNT Statement of Cash Receipts, Disbursements and Changes in Cash Balance IFor the Year Ended December 31 , 1972 Cash Receipts Disbursements Cash I balance and and balance 1-1-72 transfers transfers 12_31_72 IWeed control $ 5,520 S 8,711 $ 8,284 S 5,947 Rodent control 2, 547 839 765 2,621 Seed show--State Fair 2,386 2,710 2,854 2,242 ' 4-H account 921 22,311 22,863 369 Garden and home show 4 28 32 Miscellaneous 25 1,186 1 ,128 83 Research 2,047 - 835 1 .212 Total $ 11 ,403 $1,14a2. $ 36,729 $ 12,506 I I REPRESENTED BY Cash on hand S 970 Cash with County Treasurer 11 .536 I Total $ 12 506 • I I I I I I I Exhibit A I Page 57 • JOHN P. PROCTOR. C.P.A. s:Q '41. i1! +� .;�/ State Auditor 1 flair ot w 76 OFFICE OF STATE AUOITOR .44 STATt CA PiTOL.. • , .• 0[N YEN. COLOR AOO 40200 • February 27, 1973 Re: #3031 • Board of Directors Weld County Municipal Airport c% Barton Buss, Secretary . c P. O. Box 727 C Greeley, Colorado 80631 L Gentlemen: t We wish to acknowledge receipt of the Audit Report of the Weld County Municipal Airport for the year ended December 31, 1972, prepared by Anderson & Whitney, Certified Public Accountants. We have not reviewed this Report and should our subsequent review require further information or clarification, we will advise you. , Thank you very much for your.caoperation. is ; -Very truly yours, • ' John P. Proctor, CPA State Auditor JPP/dw . cc: Anderson & Whitney s COUNTY Of WELD • Red with the Clerk of the Board of County Commisslor•^z MAR5 1973 - cow,CUM AND NKN 00 [. • `� -Deputy • II { • tranriest • • • WELD COUNTY MUNCIPAL AIRPORT GREELEY, COLORADO REPORT ON AUDIT For the Year Ended December 31, 1972 I • • • • � II I4 ' COUNTY OF WELD D a 11 Fued with the Clerk of the Board II Of County COmmissloners FEB 261973 earxrr ttrrr�wp+Ro+nrr ��Deputy ANDZRSON A mormly.comma►uma ACOXI l rn.atmay.CaLOww oo • • • TABLE OF CONTENTS Auditors' Report and Opinion • EXHIBIT A - Consolidated Balance Sheet EXHIBIT B - Analysis of Changes in tlanappropriated Surplus and Reserve for Expenditures, Capital Expansion Fund EXHIBIT C - Statement of Revenues and Expenditures, General Fund EXHIBIT D - Statement of Revenues and Expenditures, Capital Expansion Fund II EXHIBIT E - Statement of Changes in General Property Assets • • • ANOCRSON a WHITNEY.commis)mamma AaooumrAfl awosr.Casco l II ANDERSON & WHITNEY CCRTI II[O PVpuC ACCOyNTANT3 UNITED BANN BUILDING 1000 TCNTN STREET GREELEY, COLORADO 80631 Board of Directors Weld County Municipal Airport I Greeley, Colorado Gentlemen: We have examined the consolidated balance sheet of the Weld County Municipal Airport, Greeley, Colorado, as of December 31, 1972 and the related statements of revenues and expenditures and changes in surplus for the year then ended. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary ix the circumstances. The accompanying financial statements have been prepared in accordance with the requirements of the Colorado Local Government audit and accounting laws, House Bills 1060 and 1061, which became effective July 1, 1965. The books of the Airport have been maintained on a modified accrual basis of accounting during the past year and have been adjusted to accrual as of the date of this report. Property asset accounts were originally taken from the records of the City of Greeley, Colorado and some asset amounts were estimated on the basis of original cost. Accordingly, we cannot express an opinion on the cost of these assets. In our opinion, the accompanying exhibits present fairly the financial position of the General Fund, Long-Term Debt, General Property Assets and Capital Expansion Fund of the Weld County Municipal Airport as of December 31, 1972, and the results of the operations of the funds for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. We do not express an opinion on the General Property Asset amounts on Exhibit A and Exhibit E for reasons outlined in the preceding paragraph. • l . Thitesa } 1 January 30, 1972 { - 2 - l q1 ii 11 II II 1 .`. N O n r 0 n •n000 O n O N CO O O 10 O n I co .o. a II 4 N . . O n (rf OI 10 ea 440 ro O 'W ONn10 0 Vi O n O a 1"• P P II NNONw0ON ON On Ow ONp m O O m in o totm 1^ ;O o n O N .n -rO i N -' P N a Nnn111 O P Y0. .1 m O r N 0 10 n n m n N b n n n N O .• 0 P .0• P N 'n ;I F P rO. 4-4 n n me 01 •v •'m N m N O. N in Im ll N m m mPNm n 'O, NCO I` Nit. '.0 .a. N n b dN N in 01 II O O n n nl I II O O n ell n t' 'in 1, 1I n O 1 0 N 1 1 N' 1 1 1 1 1 .0 lilt 1 1 1 N 1 '� M y 12 P O n r jl d p %0 n se p p •p t. q (qJ w ti V x ^ .0 N� in on -� • W N Oil N 'VI 'I t �,4 N 0 ..v p ,pl Oq .Q 1 .�I T y 1 1 1 1 1 , 1 01900 1 n 1 1 1 1 1 1 n I 1 'n II W d N CO •N .0 �D 0. 400 '.p „ • C OOp, nm n 01 0 r lS 11 (7C '* CO N .p+ N cb P -.wP CO m d il P !F N O/ N Vi I 7 •i u y € y gy S o 0 0 g II ^ 1"1 A I 11 1 1 1 I 1 1 1 1 N IO n N I I N OO 1 1 1 1 'IP p �t P. (� v n CO N. I• n vn 50,! O r e% v ell eil-1 41, II P � 1 n V. N N MY I U es • :: j • N I • 11 d NIOO On CO M I N CO 4.0 V4:1 O n !'14 !¢j' T N NOO mmO 1 1 1 1 1 O0 en 0 in I Np p I O I I O •O O C., N } :NONn ~ N ea Cln `+Oj yam} p N e ila n n a. 1X t Lit �i 0j N N 0 y „, % u d s II ..- p2 y N -`gr , h I0 Ij 4 • i i lI x 0) 44, n 0 M v. II 8 �` 07 N I: W r yN .. my �' { N ❑ d •"pI d t m i.! a 'r a 1 4 p d 1.i s J C 03 c § m j q EJ 4 11 V "pN>. C ...• �� N K 6 b O q N v' N 7 `w." y u2 ? � afil pd d a v 4 �_ "F. � � N ro � pu gg i' b u � t � = b Ate & a - dq w 4 „ 8 a • 4 N C 'O X �' g y y F. r.] .,5,, y 7.m g d 'r y X 1-. N 61 t N A Q w 4 V ' tum aucgo ex $ T ' a .-I: 2 a tu 4,t22 .. t a? C 0 Z0. I 44 ,I ascat WELD COUNTY MUNICIPAL AIRPORT EXHIBIT k GREELEY, COLORADO ANALYSIS OF CHANGES IN UNAPPROPRIATED SURPLUS AND RESERVE FOR EXPENDITURES, CAPITAL EXPENSION FUND For the Year Ended December 31, 1972 Reserve for Expenditures, Unappropriated Capital Surplus _ Expansion Fund Balance, January 1, 1972 $ 28,731.33 $ 33,213.33 Revenues (EXHIBIT C, D) 41,128.28 18`02.00 69,859.61 51,415.33 • Expenditures (EXHIBIT C, D) 34 319.53 - Balance, December 31, 1972 S 35,540.08 S 51,415.33 • � I 'I 1 II i I �I Subject to Comments in Accompanying Letter ANDERSON&WHITNEY.amino Pau@ AaaouNnwn,onion.Cassia II ID COUNTY MUNICIPAL AIRP T EXHIBIT C II GREELEY, COLORADO General Fund STATEMENT OF REVENUES AND EXPENDITURES For the Year Ended December 31, 1972 REVENUES Per Over/ (Under)l� IOperating Revenues: Actual Budget Budget j Gasoline tax S 7,833.20 $ 5,000.00 $ 2,833.20 I 11 Operators licenses 804.00 804.00 - I� Rents, leases, sales 27,666.08 28,486.00 (819.92) Interest income 1,000.00 1,000.00 II County appropriation 1,450.00 1,450.00 - I� City appropriation 1,450.00 1,4$0.00 - if Total Operating Revenues 40,203.28 38,190.00 2,013.28 II Other Revenues: Sale of tractor 925.00 - 925.00 Total Revenues (To EXHIBIT B) 41,3,28.28 28 38,190.00 2,938,28 EXPENDITURES Operating Expenses: Salaries and wages 7,200.00 7,700.00 (500.00) II Payroll taxes 374.40 405.00 (30.60) Maintenance and repairs: Buildings 1,152.38 1 ,400.00 (247.62) Equipment 3,207.59 3,500.00 (292.41) Land 96.00 40.00 56.00 Airport runways, taxiways 2,975.42 1,000.00 1,975.42 Supplies 227.85 400.00 (172.15) Utilities 2,023.20 2,500.00 (476.80) Telephone, Unicorn 136.10 1,690.00 (1,553.90) Travel and transportation - 100.00 (100.00) Insurance, bonds 4,301.48 3,150.00 1,151.48 Professional fees 1,924.13 1 ,500.00 424.13 Miscellaneous 308.37 580.00 (271.63) Interest 1 ,855.57 - 1,855.57 Total Operating Expenses 25,782.49 23,965.00 1,817.49 Other Expenditures: Capital Outlay: F-11 Loader 350.00 350.00 - Aerovane system 2,437.04 2,650.00 0212.96) 2,787.04 3,000.00 (212.96) Debt Service 5,750.00 7,845.00 (2,095.00) Contingency - 5,000.00 (5,000.00) ' Total Other Expenditures 8,537.04 1S,845.QQ (7,307.9¢) Total Expenditures (To EXHIBIT B) 34,319.53 39,810.09 (5,490.47) EXCESS OF REVENUES OVER EXPENDITURES S 6,808.75 S (1,620.00) $ 8(428.75 ' Subject to Comments in Accompanying Letter 1 5 ANDERSON&WHITNEY.ammo Punta AaooUNTMm.artrs1s..CO6atnn0 f e WELD • COUNTY AIRPORT EXHIBIT MUNICIPAL I) GREELEY, COLORADO II I Capital Expansion Fund STATEMENT OF REVENUES AND E)0?ENAITURES For the Year Ended December 31, 1972 Per Over/ (Under) Actual Budget Budget REVENUES 1i County appropriation $ 8,000.00 $ 8,000.00 S -City appropriation 8,000.00 ' 8,000.00 - Interest income 2,202.00 _ 1,600,00 602.00 Total Revenues (To EXHIBIT B) 18,202.00 17,600.00 602.00 I EXPENDITURES (To EXHIBIT B) None None None EXCESS OF REVENUES OVER EXPENDITURES S 18,202.00 $ 17,600.00 $ 602.00 I • �I I { II i� , I iI Subject to Comments in Accompanying Letter �I ANDERSON It WHITNEY.Gamine)Pursue wo0evwnwn.GREG .Cao.Aoo 1 WELD COUNTY MUNICIPAL AIRPORT EXHIBIT E GREELEY, COLORADO STATEMENT OF CHANGES IN GENERAL PROPERTy ASSETS II For the Year Ended December 31, 1972 Vehicles, Land and Equipment, Improvements Buildings _ Furniture _ Total �I II General Property Assets, December 31, 1971 $ 287,860.25 $ 148,322160 $2,648.11 $ 48$_,830.9§ Additions: F 11 Loader - - 350.00 350.00 I Aerovane system - - 2,437.04 2,437.04 Total Additions - - 2,787.04 2,787.04 Property to Account for 287,860.25 148,322.60 55,435.15 491,618.00 Dispositions: Ford tractor _ 1,925,00 1,925.00 General Property Assets, December 31, 1972 $287,860.25 S 148,322.60 S 53 510.15 $ 489 693.00 II uti li I Subject to Comments in Accompanying Letter - 7 - ANDERSON at WHITNEY.Csrnvso Padua ACoowwfwn."- '-v.CoaaaAoo _ . • " . • 1 WELD COUNTY , COLORADO CLERK AND RECORDER PEE FUND POSTAGE STAMP AND HANDLING FEE FUND ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS 1 December 31, 1972 1 1 1 1 • ANDERSON, HUNTER,THOMTE $ KURTZ CC.tirito /U,UC ACCOUNTANT, 1 ' To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statements of cash receipts, disbursements and changes in cash balance of the Weld County Clerk and Recorder Fee Fund and Postage Stamp and Handling Fee Fund for the year ended December 31, 1972, Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion the financial statements referred to above present fairly the cash transactions of the Weld County Clerk and Recorder Fee Fund and Postage Stamp and Handling Fee Fund at December 31, 1972, and changes ' in cash balances for the year then ended on a basis consistent with that of the preceding year. 1::17 ANDERSON, HUNTER, THOMTE & K ' March 20, 1973 Greeley, Colorado 1 Page 51 1 • 1 1 FINANCIAL STATEMENTS 1 1 1 1 1 1 1 i IWI, COUNTY ,. COLORADO& CLERK AND RECORDER FEE FUND Statement of Cash Receipts, Disbursements and Changes in Cash Balance IFor the Year Ended December 31 . 1972 County For I fees others Total RECEIPTS I Recording S 87,451 $ 87,451 Certified and photostat copies 3,281 3,281 1 Microfilming services 5,736 5,736 I Marriage licenses 4,955 4,955 , Certifications and searching 4,908 4,908 36,325 36,325 Clerk hire 20,309 I Motor vehicle chattels 20,309 Special permits 4, 539 4,539 Motor vehicle titles 40,636 $ 20,318 60,954 I Duplicate titles and I. ID. numbers 958 479 1,437 Documentary fees 10,623 10,623 • Specific ownership tax 1 ,622,632 1,622,632 . I Specific ownership--clerk fees 43,292 43,292 Aircraft 1,464 • 1,464 Transfer from General Fund 400 400 I Motor vehicle license fees 652,640 652,640 Motor vehicle temporary permits 4,539 4,539 Additional motor vehicle fees 286,087 286,087 State sales tax 219,695 219,695 Local sales tax 65,062 65.062 Total receipts 263,413 2,872,916 3,136,329 IDISBURSEMENTS Remitted to County Treasurer I 220,155 County fees 220,155 Motor vehicle licenses and permits 657,201 657,201 Specific ownership tax 43,298 1,623,157 1,666,455 I Titles and I. D. numbers 20,916 20,916 Aircraft 1,170 1,170 Additional motor vehicle fees 286,118 286,118 ' State sales tax 220,053 220,053 Local sales tax 60,058 • 65,058 Total disbursements 263 .453 2.873.673 1,137,126 INET DECREASE DURING YEAR 40 757 797 CASH BALANCE IBeginning of year 1.737 2,861 4.604 End of year S 1,69.7 S 2,110 $ 3,807 IREPRESENTED BY Cash on hand--regular account $ 947 S 1,697 $ 2,644 I Cash on hand--sales tax 413 413 Cash on hand--change funds 75Q 753 Total $ 1 ,697 S 2,110 $ 3,807 I Exhibit A Page 52 • • ' WELD COUNTY , COLORADO CLERK AND RECORDER POSTAGE STAMP AND HANDLING FEE FUND ' Statement of Cash Receipts, Disbursements and Changes in Cash Balance For the Year Ended December 31 , 1,972 IRECEIPTS S7,135 DISBURSEMENTS Warrants--postage 7,291 Cash--postage 7 Total disbursements 7.29$ INET DECREASE DURING YEAR 163 I CASH BALANCE Beginning of year 475 ' End of year S 312 REPRESENTED BY ' Cash on hand S 310 Cash with County Treasurer 2 Total S 312 1 1 Exhibit B Page 53 • • 1 WELD COUNTY , COLORADO COUNTY LIBRARY- SPECIAL FUND tACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31 , 1972 1 i 1 1 1 1 • • ANDERSON, HUNTER,THOMTE & KURTZ cC•TI,Co •VSLIC ACCOUNTANTS To the Honorable Board of County Commissioners of Weld County, Colorado ' We have examined the statement of cash receipts, disbursements • and changes in cash balance of the Weld County Library--Special Fund for ' the year ended December 31 , 1972. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we ' considered necessary in the circumstances. In our opinion, the financial statement referred to above presents ' fairly the cash transactions of the Weld County Library--Special Fund for the year ended December 31 , 1972, and the changes in cash balance for the year then ended on a basis consistent with that of the preceding year. • ANDERSON, HUNTER, THOMTE & K TS3R Z� March 22, 1973 Greeley, Colorado II IPage 58 • FINANCIAL STATEMENTS 1 1 1 I, I • • I WELD COUNTY, COLORADO COUNTY LIBRARY--SPECIAL FUND Statement of Cash Receipts, Disbursements and Changes in Cash Balance I _ For the Year Endedpecember 31 , 1972 Cash Cash I balance balance 1-1-72 Receipts D sbursements 12-31-72 Grants-in-Aid I State--special S 7,050 S 7,050 State $ 1,389 5,955 2, 779 $ 4,565 High Plains Public Library I System 11,831 26,747 40,712 ( 2,134) System Area Reference Center 6,330 12,355 22,062 ( 3,377) Central purchasing and processing 2, 739 20,051 18,404 4,386 I Permanent fund 554 638 41 1,151 Rental 807 600 362 1,045 Platteville Public Library 169 805 483 491 Gifts 472 203 171 504 Total San S 74,404 S 92,064 $ 6,631 I 1 REPRESENTED BY Cash on hand S 255 Cash with County Treasurer 6,376 I Total S 6,631 I I I I I Exhibit A I Page 59 F WELD COUNTY , COLORADO FINANCIAL HIGHLIGHTS 1963 - 1972 1 I ' v . a. CO OF YIELD FM with the Clerk of the Board of County Commissioners AUG 291972 1 • • ANDERSON, HUNTER,THOMTC a KURTZ Ce•T/'e0 .VSL'C ACCOUNTANTS i To the Honorable Board of County Commissioners of Weld County, Colorado In accordance with your request, we have prepared a ten year analysis of financial highlights of various funds of Weld County, Colorado. The infor- mation shown for the years 1963 through 1971 was obtained from audited linen- , cial statements , and the information for 1972 is shown as estimated in the annual budget adopted for that year. The calendar year 1963 , in most instances , is used as the base year for percentage analysis purposes . Where revenue and/or expenditures were not earned or incurred until a later year, that year is considered the base year. ' Where applicable , the fees or revenues earned from various County officers and functions are shown for supplementary analysis purposes. For comparability purposes, the property tax revenue of the General Fund for the years 1966 through 1970 has been increased to reflect the portion of the mill levy which was transferred to the Contingent Fund as instructed by the Colorado Tax Commission due to the statutory mill levy limitation of 5 mills . Prior to 1971 , the County's share of the retirement costs were paid from the Weld County Officials' and Employees' Retirement Fund. During 1971 these costs were paid directly from the funds involved. For 1972, the County has budgeted the General Fund costs within the appropriate department rather , than as a nondepartmental expenditure . The accompanying statements reflect only specific financial high- lights regarding assessed valuations, mill levies , property taxes, revenues and expenditures for various County funds from 1963 through 1972. These statements do not and are not intended to present financial position nor results ' of operations. For detailed information as to financial position or results of operations , reference should be made to the audited financial statements. aiteddA, ' ANDERSON, HUNTER, THOMTE & KU August 9 , 1972 ' Greeley, Colorado 1 1 • • 1 1 ' ` FINANCIAL HIGHLIGHTS 1 1 1 1 1 I 1 1 1 1 1 1 • a I. WELD COUNTY , COLORADO Financial Highlights 1963 1964 1965 1966 ASSESSED VALUATION (Millions) $ 156.0 S 163 .2 $ 165.2 $ 170.8 15 Percent 100 105 106 109 MILL LEVIES General Fund 5 .55 6.85 7.78 5.00 Road and Bridge Fund 3 .25 2.50 2.50 2.50 Mc Public Welfare Fund 3.80 4.55 4.65 4.60 Public Works Funds County Buildings .75 1.00 1.00 .65 Hospital Additions - .25 .25 .25 Retirement Fund - - - - Contingent Fund - - - 3.15 Bond Redemption Fund .20 .20 . 12 .15 Total mill levies 13.55 15.35 16.30 16.30 1 ALLOCATION OF PROPERTY il TAXES LEVIED County purposes S2,113,984 $ 2,504,782 $ 2,692,336 S 2,784,220 Percent* 22 23 22 23 ,a School purposes 5 ,714,099 6 ,631, 135 7 ,414,184 7,627,165 Percent* 60 61 62 63 Cities and towns 997,654 1,049,338 1,127,946 1,169,905 Percent* 10 9 9 9 :K Special districts 535,353 551,172 557,667 575,999 ''' Percent* 6 5 5 5 State purposes 218 ,419 213 ,763 214,726 - Percent* 2 2 2 - l_ Total taxes levied $9 ,579,509 S 10,950,190 $ 12,006,859 $ 12,157,289 �„ Percent 100 114 125 127 *This percent represents the portion of property taxes allocated for each purpose as they • bear to the total taxes levied each year. • **Includes Junior College Districts. L:. illtIMII • • I 1967 1968 1969 1970 1971 1972I _ $ 174.9 $ 175.5 $ 184.7 $ 199.6 $ 202. 1 S 222.8 I112 113 118 128 130 143 I 5.00 5.00 5.00 5 .00 6.67 8.50 2.50 2 .50 3.50 3.50 3.50 4.50 4.60 4. 10 2.65 2.45 3.00 6.90 I .50 . 15 .50 1 .50 1.70 1.50 .25 - .50 .50 .78 1.50 - .50 .75 .50 -.25 -.25 3.00 3 .60 3 .00 1.45 . 15 . 15 . 10 .10 .10 .06 16.00 16.00 _ 16.00 15.00 16.00 23.21 I $ 2,797 ,730 $ 2 ,830,073 $ 2,954,947 $ 2 ,982,954 $ 3,274,011 $ 5,274,758 I21 20 20 19 18 24 8,547,070 9 ,557,805** 10,379 ,661** 11 ,158,202** 12,382,035** 14,398,810** 1 65 67 68 70 70 66 1,201, 173 1 ,292,527 1 ,193,884 1 ,187,764 1,246,619 1,296,375 9 9 8 7 7 6 582,985 624,440 647 ,708 679,375 E.6,637 858,468 1 5 4 4 4 5 4 - - - - - - - I I $ 13 ,128,958 $ 14 ,304,845 $ 15 ,176 ,200 $ 16 ,008,295 $ 17 ,719,302 $21,828,411 137 149 158 167 185 228 I I I Page 1 •• ti WELD COUNTY , COLORADO Financial HighlightsI 1963 1964 _ 1965 1966 GENERAL FUND REVENUE General property taxes $ 868,803 $ 1,114,397 $ 1,287,866 $ 1,392,110 Percent 100 128 148 160 1 County officers' fees 295,001 304,992 328,336 339,872 Percent 100 103 111 115 Use of money and property 304,132 294,868 317,016 345,354 1:;, Percent 100 97 104 114 Other sources 83,471 120,028 128,792 70,609 Percent 100 144 154 85 Total revenue $ 1 ,551 ,407 $ 1 ,834,285 S 2,062,010 $ 2,147,945 Percent 100 118 133 138 I: EXPENDITURES GENERAL GOVERNMENT County Commissioners 'y Office of the Board S 23,351 $ 23,217 $ 24,196 $ 24,141 Percent 100 99 104 103 County Attorney 5,950 5,061 7,184 7,908 �' Percent 100 85 121 133 ' Public Trustee 133 226 237 212 Percent 100 170 178 159 Planning and Zoning 'u Expenditures 5,765 8,804 6,816 7,831 Percent 100 1S3 118 136 '- Revenue--fees - - - - Percent ,,' Special Attorney 385 925 2,615 250 it Percent 100 240 679 65 • Chief Accounting Officer - - - - Percent Central Data Processing - - - Percent Total County Commissioners 35,584 38,233 41,048 40,342 Percent 100 107 11$ 113 `_ I • • ' Budget for 1967 1968 1969 _ 1974 1971 1972 I $ 1 ,398,865 $ 1 ,510,832 $ 1 ,477,473 $ 1 ,257, 502 $ 1,370,243 $ 1,887,000 I 161 174 170 145 158 217 370,454 414,522 469,542 358,814 362,123 410,500 126 141 159 122 123 139 I 406,244 498,783 569,990 634,777 658,011 630,000 134 164 187 209 216 207 83,370 108,281 113,438 121 ,611 254,020 220,775 1 100 130 136 146 304 264 $ 2258,933 S 2,532,418 $ 2,630,443 S 2,372704 S 2,644,397 $ 3,148,275 I146 163 170 153 170 203 I ' S 24,758 $ 25,140 $ 32,535 S 49,673 $ 47,913 S 55,935 106 108 139 213 205 240 I 10,301 11 ,225 16,244 14,734 18,667 18,425 173 189 273 248 314 310 I 564 415 243 246 265 375 ' 424 312 183 185 199 282 • 15, 089 20,869 30,494 56,458 85,360 134,525 I262 362 529 979 1,481 2,333 10, 753 25, 219 38,173 50,467 52,789 43,500 I100 23S 355 469 491 405 75 5,796 2,759 2,624 5,559 10,000 I 19 1 , 505 717 682 1,444 2,597 1 - - - 38,469 43,495 42,410 100 113 110 ' - - - 18,212 3,628 25,000 100 20 137 I 50, 787 63,445 82,275 180,416 204,887 286,670 143 178 231 507 576 806 ' page 2 a. • • i • WELD COUNTY , COLORADO Financial Highlights 1963 1964 _ 2965 1966 GENERAL FUND EXPENDITURES GENERAL GOVERNMENT (continued) County Clerk and Recorder Clerk to the Board $ 26 ,723 S 24,250 S 26,607 $ 31,177 Percent 100 91 100 117 Recording 46,404 45,449 50 ,298 49,341 I Percent 100 98 108 106 Motor Vehicle 63 ,872 62,777 63,632 76,432 11 Percent 100 98 100 120 Driver's License 32,749 29,901 32,611 34,519 1 Percent 100 91 100 105 Information Retrieval - - - 11,092 Percent 100 Election 10,846 46 ,984 13,914 49,263 '" • Percent _ 100 433 128 - 454 a Total County Clerk and Recorder 180,594 209,361 187,062 251,824 Percent 100 116 104 139 Revenue--fees 153,636 153,638 156,035 167,742 ,X Percent 100 100 102 109 County Treasurer I Expenditures 51,139 53,959 59,123 61,244 ' Percent 100 106 116 120 Revenue--fees 81,316 90,393 86,138 88,370 It Percent 100 111 106 109 County Assessor 96,307 106 ,660 125 ,944 139,897 11 , Percent 100 111 131 145 Superintendent of Schools 16,962 16,448 16,233 17,029 1" , Percent 100 97 96 100 Maintenance--building and plant 85,939 99,405 121,162 140,015 1,• Percent 100 - 116 141 163 Total general government 466,525 524,066 550,572 650,351 11' Percent 100 112 118 139 1, • • Budget for 1967 1968 1969 1970 1971 1972 ' S 29,971 $ 30,579 $ 34,206 $ 35,994 $ 26,811 $ 26,850 112 114 128 135 100 100 I46,608 49, 119 58,308 56,859 76,805 87,590 100 106 126 123 166 189 I 81,236 75 ,923 84,028 109,357 121,753 151,250 127 119 132 171 191 237 I 28,054 30,614 42, 148 39,681 - - 86 93 129 121 I 12,820 12,633 14,821 22,474 18,344 31, 125 116 114 134 203 165 281 I 17,542 53,682 18,930 50,990 21,039 69,755 162 495 175 470 194 643 I 216,231 252,550 252,441 315,355 264,752 366,570 I 120 140 140 175 147 239, 203 173,278 180,020 200,717 238,173 257 253,000 113 117 131 155 156 165 ' 63,367 65,532 73,615 87,838 97,973 106,480 I 124 128 144 172 192 100, 208 97 ,935 110,120 117,733 88,078 567 96,000 120 135 145 108 124 118 I171,935 185,405 197,979 191,881 206,677 237,815 179 193 206 199 215 247 I17,262 17,702 18,824 18,818 18,895 22,025 102 104 111 111 111 130 1 140,653 136,914 144,491 166, 109 157 ,874 184,915 164 159 168 193 184 21$ 1 660,235 721,548 769 ,625 960,417 951,058 1,204,475 142 155 165 206 204 258 I Page • • 1 WELD COUNTY , COLORADO Financial Highlights lx GENERAL FUND (continued) 1963 1964 1965 1966 EXPENDITURES JUDICIAL District Attorney $ 31,553 $ 33,448 $ 42,286 $ 41,256 Percent 100 106 134 131 I. Courts Expenditures 129 ,966 142,010 209,241 226,166 1 Percent 100 109 161 4. 174 Revenue--fees 75,485 82,507 97,499 95 ,875 Percent 100 109 129 127 1 Total judicial 161,519 175 ,458 251,527 267,422 Percent 100 109 156 166 t . PUBLIC SAFETY a County Sheriff Expenditures 87,825 112,232 121,700 130,487 Percent 100 128 139 149 '' Revenue--fees 11,879 6,542 10,450 11,741 Percent 100 55 88 99 1 County Jail 10,568 9,297 6,443 7,684 Percent • 100 88 61 73 1, County Coroner 3,368 4,314 4,150 6,503 Percent 100 128 123 193 j^ Blood Alcohol 4,664 3 ,879 3,098 2,148 Percent 100 83 66 46 h Civil Defense 2,576 2,694 3,355 4,744 Percent 100 105 130 _ 184 iv Total public safety 109,001 132,416 138,746 151,566 Percent 100 121 127 139 � ' HEALTH AND HOSPITALS 1' Health Department 150,00.0 175,000 177,000 194,475 Percent 100 117 118 130 ,t ' I • • Budget for 1967 1968 1969 197Q 1971 1972 $ 49,066 $ 53,941 $ 65,200 $ 66,438 $ 101, 178 $ 129,195 1 156 171 207 211 321 409 I 258,520 270,567 315,552 13 ,329 14,430 6,000 199 208 243 10 11 5 103 ,563 111,494 130,3S0 1,746 3,018 4,500 I137 148 173 2 4 6 307,586 324,S08 380,752 79,767 115 ,608 135,195 I190 201 236 49 72 84 I ' 137,606 177,833 199,222 232,759 264,393 325 ,515 157 202 227 265 301 371 11,471 12,807 13 , 049 13,679 18,020 18 ,000 I97 108 110 115 152 152 8,653 9,566 13,011 14,592 18,041 13,570 I82 91 123 138 171 128 I5,765 6,082 7 ,526 10,061 14,890 15,700 171 181 223 299 442 466 I 2,382 2,049 4, 145 3,034 3,235 3,000 51 44 89 65 69 64 I 4,737 5,046 4,439 4,356 4,386 5,380 184 196 172 169 170 209 ' 159, 143 200,576 228,343 264,802 304,945 363, 165 146 184 209 243 280 333 II 182 ,500 190,000 190,000 190,000 243,053 278,345 122 127 127 127 162 186 Page 4 • • WELD COUNTY , COLORADO Financial Righlights { 1963 1964 1965 1966 GENERAL FUND (continued) 1,4 EXPENDITURES HEALTH AND HOSPITALS Mental Health.Center $ 17,500 $ 17,500 $ 18,000 $ 18,000 '' Percent 100 100 103 103 Nursing Home Expenditures 360,170 372,271 370,451 367,228 111 Percent 100 103 103 102 Revenue 238,160 234,694 243,853 245,052 Percent 100 99 102 103 Ambulance Service - - - - L Percent Animal Control - - - Percent I Sanitation - - - - • Percent Pest and Weed Control 42,569 41,437 42,834 39,874 Percent 100 97 101 94 Total health and hospitals 570,239 606,208 608,285 619,577 ' Percent 100 106 107 109 i . AUXILIARY SERVICES Extension Service 44,203 44,265 42,098 41,618 '*, Percent 100 100 95 94 County Library 75,000 78,000 78,000 85,000 �N Percent 100 104 104 113 County Fairs 12,653 13,833 13,473 14,019 1 Percent 100 109 106 111 Airport 27,312 21,482 21,482 8,972v Percent 100 79 79 33 Veteran's Office 4,665 4,507 4,160 4,850 1'. Percent 100 97 89 104 �w • • Budet for 1967 1968 1969 1970 1971 1272 I $ 20,500 $ 20,500 $ 20,500 $ 20,500 $ 20,687 $ 3,600 117 117 117 117 118 21 402,618 432,503 490, 198 541, 159 598,802 606,160 112 120 136 150 166 168 I 291 ,297 309,547 355, 154 384,714 408,556 390,000 122 130 149 162 172 164 ' - 754 5 ,097 5 ,673 4,612 10,000 100 676 752 612 1,326 I - - - 1,736 1,864 5 ,000 100 107 288 I - - - - - 15,000 100 1 39,839 38,547 36,708 38,955 37,049 47,665 94 91 _ 86 92 87 112 1 645,457 682,304 742,503 798,023 906,067 965,770 113 120 130 140 159 169 1 1 43,590 40,652 51,134 57,963 55,528 62, 165 99 92 116 131 126 141 1 88,524 90,000 95,000 101,000 116,513 123,675 118 120 127 135 155 165 I14,604 15,222 14,583 12,000 12,500 13,000 115 120 115 95 99 103 I8,955 8,850 4,909 2,862 1,450 1,450 33 32 18 10 OS 05 I5, 114 5,324 5,508 5,977 8,988 12,940 110 114 118 128 193 277 I Page 5 • :. WELD COUNTY , COLORADO Financial Highlights _ 1963 1964 1965 1966 GENERAL FUND (continued) EXPENDITURES AUXILIARY SERVICES No. Colo. Research Center - - - - Percent _ Total auxiliary services $ 163 ,833 S 162,087 $ 159,213 $ 154,459 Percent 100 99 97 94 I CAPITAL OUTLAY 60,204 135, 075 108,594 118,613 Percent 100 224 180 197 1 MISCELLANEOUS 1', Mimeograph department 3 ,780 6,261 3,780 3,780 Salaries and wages 1,450 813 2,146 1,998 I. Professional services 5,500 5 ,500 5 ,500 9,500 Employee taxes and benefits 30,957 33,791 36,173 46,843 Publishing 2 ,456 1,766 2,310 2,769 P.H.X. 16 ,999 17,624 20,178 20,777 Insurance and bonds 38,801 41,486 47,361 51,098 Civic activities 1,000 1,000 1,000 - Miscellaneous 11,965 13,456 14,645 17,057 Emergency Employment Act - - - _ - Total miscellaneous 112,908 121,697 133,093 153,822 `, Percent - 100 108 118 136 in IF Total expenditures $ 1 ,644,229 $ 1 ,857 ,007 $ 1,950,030 S 2,115 ,810 Percent 100 113 119 129 1' L It F I Iy '11 • 0 ' Budget for 1967 1968 1 69 1970 1971 1972 I I - - - $ 6 ,000 $ 6,000 $ 6,000 100 _ 100 100 160,787 160,048 171 ,134 185 ,802 200,979 219.230 98 98 104 113 123 134 77,400 79 ,909 66 , 153 59,058 127 ,222 147,855 ' 129 133 110 98 211 246 4,800 4,992 2,378 6 ,770 23 ,604 31,380 1 4,905 1 ,950 1,078 4,680 7,500 11 ,500 11,500 5,617 10,295 21,000 I52,672 57 ,525 49,452 69 ,820 120,430 22,900 3 , 102 3 ,913 4,316 942 4,148 3 ,000 23 ,855 22 , 130 29,148 25 ,787 27 ,697 34,840 I 60,429 53 ,561 40,336 14,805 32,855 62,000 1 ,000 3 ,500 2 ,500 27,500 4,500 4,500 20,075 22 ,023 36 ,277 18,491 26 ,194 78,000 I - - - - - 52,700 178,338 181 ,094 176 ,985 169 ,732 254,403 310,320 1 158 _ 160 _ 157 150 225 275 I $ 2 , 188,946 $ 2 ,349 ,987 $ 2 ,535 ,495 $ 2,517 ,601 $2 ,860,282 $ 3,346 ,010 133 131 154 153 174 204 II I I II Page 6 I WELD COUNTY , COLORADO Financial Highlights y 1963 1964 1965 1966 ROAD AND BRIDGE FUND . REVENUE ,` General property taxes S 508,934 $ 407,200 $ 414,184 $ 429,134 Percent 100 80 81 84 _1 Highway Users' Tax 729, 817 805,125 807,927 829,715 Percent 100 110 111 114 • Other sources 148,134 182,040 216,589 415,754 il• Percent 100 123 146 281 Total revenue s 1 ,386,885 $ 1 ,394,365 $ 1 ,438,700 slain 1 Percent 100 101 104 121 I. EXPENDITURES $ 1 ,478,795 $ 1 ,403,115 $ 1 ,403,599 $ 1 ,695,115 Percent 100 95 95 115 1• CONTINGENT FUND I' REVENUE ,' General property taxes - - - S 540,361 Other revenue 5...s571 $ 6 ,125 - 35,875 Total revenue $ 19,571 $ 6,125 - s 576,236 I EXPENDITURES I Transfer to General Fund - $ 28,144 - S 500,000 Transfer to Retirement Fund - - - - ''.4 Transfer to Welfare Fund S 60,000 - - - Total expenditures $ 60,000 S 28,144 - $ 500,000 , I, BOND REDEMPTION FUND REVENUE General property taxes S 30,999 S 32,541 $ 19,968 S 25,781 ,t Other revenue 2.137 2,191 1 ,258 1 ,708 Total revenue S 33,136 $ 34,732 $ 21 ,226 S 27,489 I: lY • • Budget for ' 1967 196$ 1969 1970 1971 1972 $ 437,774 S 446,800 $ 649,511 $ 693, 563 $ 718,980 $ 1,000,000 I86 88 128 136 141 196 845, 742 863,317 1 ,047,603 1 ,225,249 1,331 ,977 1,420,000 116 118 144 168 182 195 I291,259 199, 047 416,607 224,048 290,011 305,100 197 134 281 151 196 _ 206 I $ 1 ,574n 51 ,509,164 $ 2,113,721 $ 2142,860 $ 2_,340,968 $ 2,725,100 114 109 152 155 169 196 I I $ 1 ,730,433 $ 1tiS76,436 $ 2,030,504 $2,114,735 $ 2,198,736 $ 2,717,200 117 107 137 143 149 184 I IS 525,366 S 643,238 $ $57,578 S 285,617 - - 34 .022 4Q,67$ 37, 790 - 22,$25 - - I $ 559,388 $ 683,913 S 595,368 S_Ina - - I $ 515, 000 $ 625,000 $ $47,000 S 267,500 - T 50,000 35,000 35,000 35,000 $ 27, 50$ - IS 565,000 $ 660,000 S 582,000 $ 302,500 S 27,508 - I I $ 26,301 $ 26,785 $ 18,567 $ 19,747 S 20, 557 S 13,300 1 ,702 1_,694 1,260 1.,524 1 ,624 1 ,590 1 $ 28,003 s s $si s s s 22,181 s 14,890 I Page 7 • • 1 WELD COUNTY , COLORADO Financial Highlights I 1963 1964 1965 1966 BOND REDEMPTION FUND--cont'd EXPENDITURES Bonds retired $ 23,130 S 22,000 S 22,000 $ 22,000 Interest on bonds S.$Q6 S,088 4,483 3,877 Total expenditures $ 28,636 $ 27,088 S_ 26,483 s 25,877 PUBLIC WORKS FUNDS I COUNTY BUILDINGS REVENUE General property taxes $ 116,765 $ 162,620 S 165,625 S 111,553 I'. Other revenue 8,315 10,962 10,482 7,403 Total revenue $ 125,080 $ 173,582 $ 176,107 S 11.8,956 'Ill EXPENDITURES S S913 $a S 191 ,999 $Sit HOSPITAL ADDITIONS REVENUE ,4: General property taxes - S 40,584 $ 41,398 $ 42,894 Other revenue _ - 2,742 2,620 _ _2,847 Total revenue - $ 43,326 $ 44, , 018 $ 45741 I EXPENDITURES $ 1 ,413 S 10 S 69,148 $ 50,000 op PUBLIC WELFARE FUND 1 REVENUE General property taxes 595,113 740,362 770,186 789,372 Percent 100 124 129 133 State sources 1 ,405,612 1,431 ,817 1,450,815 1,662,092 Percent 100 102 103 118 Other sources 147,189 75,227 84,138 91,112 100 S1 $7 62 Total revenue $ 2,147,914 $ 2,247,406 $ 2 ,30S,139 2,542,576 Percent 100 105 107 118 1 • • • 1 Budget for ' 1967 1968 _ 1969 _1970 1971 1972I _ $ 22,000 S 22,000 S 22,000 $ 22, 000 $ 22,000 S 22,000 3(273 2,673 2079 1 ,485 Q91 446 1 $ 25, 273 $_ 24 ,673 S 24,079 6----31a.9.1 $ 22,891 $ 22,446 I IS 87,605 S 26, 849 $ 92,582 $ 297,860 $ 349,020 S 332,000 5,670 1 ,696 6, 29$ 22,434 27,610 - 247,25Q 1 $ 93, 275 $ 28, 545 $ 98,880 $ 320,294 $ 376,630 $ 579,250 I $_ 18, 557 $ 3, 528 $ 21 , 538 $ 348,000 $ 18, 000 $ 1 ,100,492 I I S 43,804 - S 92,754 $ 99,302 $ 160,119 $ 334,221 ' 2, 834 - 6,298 7,628 12,66$ 2, 200 $ 46,638 - $ 99,052 $ 106,930 $ 172,787 $ 336,421 I $ 50, 280 - $ 59,000 $ 90,995 - - I S 805,796 $ 732,778 $ 491,625 S 483,705 S 616, 549 $ 1,530,000 135 123 83 81 104 257 1 ,972,068 2,094,086 2,089,892 3,086, 589 3,934, 139 4,702,732 I 140 149 149 220 280 335 97,078 103,461 88,241 92,611 76,230 125,000 66 70 60 63 52 85 I $ 2,874,942 $ 2,930,325 $ 2,669,758 $ 3,662,905 $ 4,626,918 $6,357,732 134 137 124 171 215 296 Page 8 1 WELD COUNTY , COLORADO Financial Highlights 1963 _ 1964 1965 1966 PUBLIC WELFARE FUND--cont'd EXPENDITURES Administration $ 335,763 S 323,277 $ 341,828 S 389,658 Percent 100 96 102 116 Medical Indigent - 60,307 40,032 35,122 Percent 100 66 58 General Assistance 266,997 266,463 263,615 256,298 Percent 100 100 99 96 Aid to the Blind 19,693 19,138 24,175 19,522 Percent 100 97 123 99 Aid to Dependent Children 1,067,095 1 ,062,525 1,090,907 1,222,427 Percent 100 100 102 115 , Aid to Needy--Disabled 288,646 295,482 283,327 330,472 Percent 100 102 98 114 Child Welfare 161,128 165,376 191,654 235,551 Percent 100 103 119 146 Day Care - - - - Percent li WIN - - - _ • Percent r Tuberculosis Assistance 17,771 22,460 12,214 2,531 Percent 100 126 69 14 Cuban Refugees - - - - Percent i Total expenditures $ 2,157,093 $ 2,215,028 $ 2,247,752 $ 2,491,581 Percent 100 103 104 116 a' 1 OLD AGE PENSION FUND REVENUE $ 2L 733,204 $ 2,507,935 $ 2,207,692 $ 2,066,729 Percent 100 92 81 76 I I EXPENDITURES Skala $L,511 ,344 $ 2, 205,495 S 2,067,746 Percent 100 92 81 76 I . • • Budget for 1967 1968 _ 1969 197Q - 1971 1972 $ 447,674 $ 452,688 $ 519,658 $ 697,340 $ 844,249 S 884,915 133 135 155 208 251 264 20,303 33,033 9,721 9,413 1,594 30,000 I34 55 16 16 3 50 217, 272 247,794 52,530 44,232 40,709 45,000 I81 93 20 17 15 17 I 20, 269 24,756 16,201 15,372 17,064 18,500 103 126 82 78 87 94 I 1 ,365, 562 1,452,989 1,436,943 1 ,943,314 2,616, 854 3,300,000 128 136 135 182 245 309 I 363, 018 414,094 324,755 437,226 515,186 575,000 126 143 113 151 178 199 275,419 313,302 363,286 389,094 363,204 430,000 I171 194 225 241 225 267 I - - - 131,204 179,717 200,000 100 137 152 - - - 277,787 406,562 465,000 100 146 167 ' 28,086 13,609 2,127 2,165 14,958 5,000 158 77 12 12 84 28 - 2,980 5,718 3,331 3,354 - 100 192 112 113 I $ 2,737,603 $ 2,955,245 $ 2 73,939 $ 3,950,478 $ 5,003,451 $ 5,953,415 127 137 127 183 232 276 1 I $ 2,031 ,004 $ 1 ,093,370 $ 1 ,864,543 $ 1 ,796,003 $ 1 ,731,793 N/A 74 70 68 66 63 I $1L211422 S1 ,904,614 $ 1 ,861,378 $ 1,797,916 $ 1 ,730,510 _23:61.___ II 74 70 68 66 63 Page 9 • • t. 1 WELD COUNTY , COLORADO Financial Highlights k 1963 1964 1965 1966 RETIREMENT FUND REVENUE General property taxes - - - - Employee contributions - - - - 1 Other revenue - - Total revenue - - - EXPENDITURES Retirement benefits - - - - Refunds of contributions - - - - • Administrative fees - - Total expenditures - - - .mmmmemm-Immmm 1± I �, 1 1i 1 . 1,4,. i I 1 • • Budget for 1967 _ 1968 1969 1970 1971 1972 $ 89,292 $ 139,308 S 99, 599 $ 51 ,383 $ 55,500 70,977 92, 135 122,932 $ 50, 000 _ 40,649 _68, 735 94 ,6$1 164 491 4 ,000 ' $ 50,000 5129 ,941 $ 279 ,020 $ 286 415 $ 338 706 $ 59 SOO I - $ 1 ,133 S 6,739 S 10,161 $ 57,000 4,832 11 ,935 25,324 5,552 2,052 2,12Q 6,500 ' - - $ 11 ,517 $ 20,726 $ 37,605 $ 63 ,500 Siam =VI mole. lame seISsa 1 1 Page 10 1 ® • I WELD COUNTY HEALTH DEPARTMENT ACCOUNTANTS' REPORT ' and FINANCIAL STATEMENTS December 31 , 1972 I 1 1 t 1 1 • • ANDERSON, HUNTER, THOMTE & KURTZ cennrieo •ueue ACCOunt.NTS 1 1 To the Board of Health Weld County Health Department We have examined the balance sheet of the Weld County Health ' Department as of December 31, 1972, and the related statements of depart- mental revenue and expenditures and changes in fund balance for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Health Department may be in violation of state law as actual expenditures exceed appropriations by $ 58,635. ' I In our opinion, the financial statements referred to above present fairly the financial position of the Weld County Health Department at December 31 , 1972, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. ANDERSON, HUNTER, THOMTE & KURTZ May 14, 1973 ' l Greeley, Colorado Page 69 i • • 1 i 1 1 1 1 FINANCIAL STATEMENTS 1 1 1 1 1 1 1 1 1 1 • • WELD COUNTY HEALTH DEPARTMENT Balance Sheet December 31 , 1972 ASSETS ASSETS Cash S 45,985 Accounts receivable State sources 26,014 Medicare A 5,230 Medicare B 2,450 Medicaid Title XIX 2,304 Medicare--cost adjustment 19,862 Medicaid--cost adjustment 3,409 Patients and others 2,118 I Restricted assets (Programa de Salud) Cash $ 31,656 Accounts receivable , 6,664, ' Total restricted assets 38,320 Total $ 145,692 ' LIABILITIES AND FUND BALANCE LIABILITIES I Accounts payable--trade $ 7,368 Accrued salaries 742 Payable from restricted assets (Programa de Salud) Accounts payable--trade S 922 Reserve for encumbrance 37,398 ' Total payable from restricted assets 38,320 Total liabilities 46,430 FUND BALANCE--Exhibit B 99,262 Total S 145,692 • See notes to financial statements. ' Exhibit A Page 70 • WELD APUNTY fTEALTH DEPARTM•T Statement of Changes in Fund Balance For the Year Ended December 31, 1972 FUND BALANCE--january 1 , 1972 S 63,146 ADD Excess revenue over expenditures--Schedule 1. 36,116 FUND BALANCE--December 31 , 1972 $ 99,262 1 1 1 1 1 I See notes to financial statements. Exhibit B Page 71 i IWELD •LINTY iEAI;TH DEPARTM•T Statement of Departmental Revenue and Expenditures--Actual and Estimated IFor the Year Ended December 31, 1972 Actual I under (over) Actual Budget budget HEALTH DEPARTMENT ILicenses and permits Septic tank permits $ 11 ,485 $ 13,000 $ 1,515 Septic tank cleaning permits 116 ( 116) IIntergovernmental revenue State grant 38,174 35,700 ( 2,474) Appropriation from Weld County General Fund 278,345 278,34S ICharges for services Health certificates 366 ( 366) Certified copies 5,232 ( 5,232) IHealth films 200 ( 200) Air testing 960 ( 960) Miscellaneous revenue 610 2,500 1,890 IGreeley Parent Child Center 4,200 ( 4 200 Total health department 339,688 329,545 ( 10,143) HOME HEALTH CARE Charges for services Medicare A 41,316 IMedicare B 11 ,601 Medicaid Title XIX 13, 169 I Home health care--other 10, 117 Medicare cost adjustment--prior 14,724 Medicaid Title XIX--cost adjustment 2,633 I Recovery of bad debts 2 Miscellaneous 285 Total home health care 93 ,847 95,000 1,153 FAMILY PLANNING Intergovernmental revenue--state grant 53, 119 63,002 9,883 IINTENSIFIED TUBERCULOSIS CONTROL Intergovernmental revenue--state grant 14,991 15,000 9 IHOMEMAKERS SERVICE Charges for services 19,404 ( 19,404) I Gift 25 ( 2S) -Total homemakers service 19,429 ( 19,429) See notes to financial statements. ISchedule 1- 1 Page 72 1 • • • •, WELD COUNTY HEALTH DEPARTMENT Statement of Departmental Revenue and Expenditures--Actual and Estimated For the Year Ended December 31, 1972 IActual under (over) Actual Budget _ budget I _ REGIONAL PROGRAM Intergovernmental revenue--state grant S 9,130 ($ 9,130) Charges for services 6 ,225 ( sno ITotal regional program 15,355 ( 15,355) GONORRHEA CONTROL PROGRAM IIntergovernmental revenue--state grant 2,673 ( 2,673) PROGRAMA DE SALUD IIntergovernmental revenue Federal grant--H.E.W. 147,577 100,000 ( 47,577) I Federal grant--O.E.D. 879 4,865 ( 879) State grant ( 4,865) Charges for services I Patient fees 1,347 ( 1,347) Medicaid Title XIX 142 ( 142) Gifts and donations 466 ( 466) I Miscellaneous 2,920 ( 2,920) Total Programa de Salud 158, 196 100,000 ( 58, 19) ITotal revenue 697,298 602,547 ( 94,751) EXPENDITURES--Schedule 2 I Health Department 302,502 329,545 27,043 Home Health Care 98,551 95,000 ( 3,551) Family Planning 53, 119 63,002 9,883 I Intensified Tuberculosis Control 14,990 15,000 10 Homemakers Service 18,614 ( 18,614) Gonorrhea Control Program 30 ( 30) I Regional Program 15, 180 ( 15,180) Programa de Salud 158,196 100,000 ( 58,198 ITotal expenditures 661 , 182 602547 ( $8,635) EXCESS REVENUE OVER EXPENDITURES $ 36,116 _ - ($ 36,116) I ISee notes to financial statements. Schedule 1-2 IPage 73 WELD C•UNTY HEALTH DEPARTMAT Statement of Departmental Expenditures--Actual and Estimated IFor the Year Ended December 31 , 1972 Actual Iunder (over) Actual Budget budget HEALTH DEPARTMENT Salaries Director $ 13,486 $ 24,324 $ 10,838 Nursing 98,255 104,866 6,611 IOther professional personnel 72,967 78,450 5,483 Clerical 25,614 27,740 2,126 Janitor 5,662 ( 5,662) IOther salaries and wages 3 ,887 5,335 1,448 Contract labor 1,405 ( 1,405) ' Payroll taxes (P.E.R.A.) 15,798 17,290 1,492 Hospital and group insurance 3,966 4,710 744 Physicians 3,006 2,000 ( 1,006) Legal services 69 ( 69) Other professional services 55 ( 55) Travel--physicians 308 ( 308) I Travel--veterinarians 1 ,555 1,500 ( 55) Travel--other 19,742 24,000 4,258 Rent--building 1 ,210 1,320 110 I Rent--equipment 495 600 1,100 l0S Utilities 990 110 Repairs and maintenance--building 6,498 7,700 1,202 I Repairs and maintenance--equipment 115 ( 115) Medical and clinical supplies 1 , 579 1,600 21 Laboratory supplies 3,912 4,000 88 I Drugs and services 236 700 464 X-rays 1 ,709 2,200 491 Other medical costs 245 ( 245) I Office supplies 2,751 3,000 249 Postage 1,497 1,300 ( 197) Maintenance supplies 708 600 ( 108) I Other supplies 932 300 ( 632) Telephone 2,905 2,700 ( 205) Publishing and printing 82 300 218 I Books and periodicals 311 300 ( 11) Audio visual aids 210 250 40 Professional dues 614 620 6 I Meat inspection--veterinarians 5,978 7,500 1,522 Meetings and conventions 1 ,005 600 ( 405) Miscellaneous 245 200 ( 45) ' IPurchase of equipment 2,500 2,440 ( 60) Total health department $ 302,502 $ 329_,545 $ 27,043 I See notes to financial statements. Schedule 2-1 Page 74 • IWELD C JNTY HEALTH DEPARTM'T Statement of Departmental Expenditures--Actual and Estimated 1 For the Year Ended December 31, 1972 Actual under (over) I HOME HEALTH CARE Actual Budges budget Reimbursable expenditures ISalaries Director $ 2, 737 ($ 2,737) INursing supervisor 12,516 S 9,768 ( 2,748) Nursing--professional 19,981 24,880 4,899 Health education 1,441 ( 1,441) Community nursing coordinator 4,986 ( 4,986) IPhysical therapist 4,677 7,000 2,323 Speech therapist 434 1,000 566 I Occupational therapist 1 ,717 2,500 783 Clerical 9,679 5,232 ( 4,447) Home health aides 2,934 2,500 ( 434) I Janitor Payroll885 1 ,400 515 taxes (P.E.R.A.) 3,272 4,071 799 Hospital and group insurance 951 736 ( 215) I Physicians 371 ( 371) Accounting services 343 1,500 1 , 157 Travel--meetings and conventions 353 ( 3S3) Travel--nurses 4,545 7,800 3,255 ITravel—physical therapist 1 ,056 2,000 944 Travel--speech therapist 129 500 371 Travel--occupational therapist 386 500 114 I Travel--home health aides 650 500 ( 150) Travel--other 413 1,000 S87 Utilities 173 ( 173) I Repairs and maintenance--building 1,074 ( 1,074) Repairs and maintenance--equipment 25 ( 2S) Rent--equipment 108 ( 108) I Medical and clinical supplies Nurses 3,998 4,050 52 Physical therapist 10 ( 10) I Occupational therapist 44 ( 44) Drugs 102 ( 102) Other 108 ( 108) I Office supplies 741 100 ( 641) Postage 181 150 ( 31) Maintenance supplies 124 ( 124) I Other supplies 10 ( 10) Telephone 667 50 ( 617) Publishing and printing 37 ( 37) I Meetings and conventions 42 ( 42) Miscellaneous 45 ( 45) Books and periodicals 39 200 161 Professional dues 139 300 161 ITotal reimbursable expenditures 82, 123 77,737 ( 4,386) See notes to financial statements. I Schedule 2-2 Page 75 I • 0 WELD COUNTY HEALTH DEPARTMENT I Statement of Departmental Expenditures--Actual and Estimated For the Year Ended December 31, 1972 I Actual under (over) Actual Budget budget I HOME HEALTH CARE Nonreimbursable expenditures Bad debts $ 4,385 $ 3,063 ($ 1,322) I Rental of medical equipment 11 ,675 14,000 2,325 Purchase of equipment 368 200 ( _lil) Total nonreimbursable expenditures 16,428 17,263 835 ITotal home health care . S 98,551 $ 95,000 (53,551) FAMILY PLANNING Salaries I Nursing $ 17,292 $ 17,292 Clerical 4,608 4,608 Other 8, 160 8,160 I Payroll taxes (P.E.R.A.) 2,255 2,294 $ 39 Hospital and group insurance 935 2,408 1,473 Physicians services 3, 118 4,595 1,477 I Travel--meetings and conventions 120 500 380 Travel--other 5,348 8,600 3,252 Medical supplies 662 13,620 12,958 • I Drugs and contraceptives 8,869 ( 8,869) Other medical and nursing costs 138 ( 138) Office supplies 100 400 300 I Postage 109 100 ( 9) Other supplies 148 ( 148) Telephone 88 75 ( 13) I Books and periodicals 8 350 342 Other professional services 27 ( 27) Miscellaneous 53 ( 53) ICapital outlay--equipment 1081 ( 1 081 Total family planning $ 53,119 $ 63 ,002 S 9,883 I I I ISee notes to financial statements. Schedule 2-3 IPage 76 IWELD RUNTY HEALTH DEPARTML';QT Statement of Departmental Expenditures--Actual and Estimated IFor the Year Ended December 31, 1972 Actual I under (over) Actual Budget budget INTENSIFIED TUBERCULOSIS CONTROL I Salaries Nursing S 8,604 S 8,536 ($ 68) Clerical 1, 930 2,280 350 I Payroll taxes (P.E.R.A.) 790 850 60 Hospital and group insurance 190 174 ( 16) Professional services 10 ( 10) I Travel and transportation 1,735 1,500 ( 235) X-ray 1,246 1, 110 ( 136) Office supplies 11 100 89 I Postage 159 200 41 Telephone 54 100 46 Laboratory supplies 261 150 ( 111) ITotal intensified tuberculosis control $ 14 990 $ 15 000 $ 10 1 HOMEMAKERS SERVICE Salaries Administrative S 1, 319 IHomemakers' aides 17, 110 Professional services ^.0 P.E.R.A. 83 I Mileage 13 Office supplies 47 Postage 10 I Publishing and printing 3 Miscellaneous 9 ITotal homemakers service S 18,614 ($ 18 614) GONORRHEA CONTROL PROGRAM ILaboratory supplies S 30 (5 30) REGIONAL PROGRAM Salaries S 3, 804 I P.E.R.A. 285 Hospital insurance 58 Mileage 164 IVehicle expense 188 Supplies 2, 907 Insurance 152 ICapital outlay--equipment 7 ,622 Total regional program $ 15,180 ($ 15,180) ISee notes to financial statements. I Schedule 2-4 Page 77 I • • • • I WELD COUNTY HEALTH DEPARTMENT Statement of Departmental Expenditures--Actual and Estimated For the Year Ended December 31, 1972 IActual Budget under (over) Actual (NOTE 2) budget IPROGRAMA DE SALUD Personal services $ 82,700 I Patient care Laboratory and diagnostic 924 X-ray and emergency room 1,583 I Contractual services--physicians 4,113 Contractual services--specialists 605 Contractual services--dentists 89 I Equipment Office equipment 286 Laboratory equipment 112 I Medical equipment 654 Mobil dental unit 37,398 Other I Supplies Dental 1,242 I Medical 2,353 Drugs and prescriptions 11 ,931 Office 412 Janitorial 70 I Laboratory 588 Travel and transportation 6,968 Maintenance and repair 34 I Rent 2,580 Utilities 941 Telephone 1,209 I Insurance 876 Maintenance o£ clinic 216 Accounting and legal consultants 21 IMiscellaneous _ 291 Total Programa de Salud $ 158,196 $ 100,000 (S 58c196) 1 I ISee notes to financial statements. • Schedule 2-S Page 78 • • WELD COUNTY HEALTH DEPARTMENT Notes to Financial Statements NOTE 1--Summary of significant accounting policies Assets, liabilities, revenue and expenditures are recognized on the ' modified accrual basis of accounting. The activities of the Health Depart- meet are accounted for as a Special Revenue Fund which accounts for revenues derived from specific taxes or other earmarked revenue sources_ ' Property assets are recorded as expenditures when debt is incurred. When ownership is transferred to the Health Department the assets are recorded ' in the General Fixed Assets group of accounts of Weld County. NOTE 2--Programa de Salud de Weld County ' The 1972 budget for Programa de Salud in the amount of $ 100,000 represents the project and grant period from June 1, 1971 through May 31, 1972. A grant in the amount of $ 144,470 from the Department of Health, Education and Welfare was approved during 1972. The project and grant period are from Tune 1, 1972 through May 31 , 1973. The entire grant funds were budgeted in ' the County's 1973 budget. NOTE 3—Federal and state audits ' Reimbursable costs claimed in regard to various federal and state programs and grants are subject to audit by those respective agencies. 1 1 1 1 . Page 79 M • 1 WELD COUNTY , COLORADO PLANNING COMMISSION ' I ACCOUNTANTS' REPORT and ' FINANCIAL STATEMENTS December 31, 1972 1 1 1 1 I „e,.— • . . • ANDERSON, HUNTER,TMOMTE a KURTZ cCNTIFICD •US&.C ACCOVNTANT6 1 ' To the Honorable Board of County Commissioners of Weld County, Colorado ' We have examined the statement of cash receipts, disbursements and changes in cash balance of the Weld County Planning Commission for the year ended December 31 , 1972 . Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the financial statement referred to above presents fairly the cash transactions of the Weld County Planning Commission for the year ended December 31 , 1972, and the changes in cash balance for the year then ended on a basis consistent with that of the preceding year. • t 2 1. ' ANDERSON, HUNTER, THOMTE & K Z March 20, 1973 Greeley, Colorado 1 1 Page 60 1 • i 1 � i FINANCIAL STATEMENTS 1 1 i 1 • • ' WELD COUNTY , COLORADO PLANNING COMMISSION Statement of Cash Receipts, Disbursements and Changes in Cash Balance For the Year Ended December 31 , 1972 RECEIPTS ' Building permits $ 67,072 Mobile home permits 2,035 Sale of regulations 476 Change of zone fees 3,170 Sign permits 1,608 Sale of maps 1 ,105 Sale of building code regulations 295 Variance fees 1,385 Town planning 1,750 ' State planning 20.159 Total receipts 99,055 I DISBURSEMENTS Remitted to County Treasurer 99,055 ' NET INCREASE DURING YEAR - CASH BALANCE ' Beginning of year 25 End of year S 25 • 1 1 1 Exhibit A ' Page 61 1 1 ' WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND ACCOUNTANTS' REPORT and ' FINANCIAL STATEMENTS ' December 31 , 1972 1 1 1 1 1 ANDERSON, HUNTER,THOSITE & KURTZ CZWeirKD SVOLIC ACCOVMTANTD ' ' To the.Weld County Board of Retirement Weld County Officials' and Employees' Retirement Fund ' We have examined the statement of net assets available for plan benefits of the Weld County Officials' and Employees' Retirement Fund as ' of December 31 , 1972, and the related statement of changes in net assets available for plan benefits for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accord- ingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The accompanying financial statements have been prepared on the accrual basis of accounting which recognizes revenue when earned and ' expenses when incurred. Prior years financial statements were prepared on the cash basis of accounting, however, for comparative purposes, the 1971 financial statements have been restated on the accrual basis of ' accounting. In our opinion, the financial statements referred to above present fairly the financial position of the Weld County Officials' and Employees' Retirement Fund at December 31 , 1972, and the changes in net assets available for the plan benefits for the year then ended, in conformity with ' generally accepted accounting principles. These statements are inconsistent with prior years due to the change in accounting method as explained above. y /C ` f ANDERSON, HUNTER, THOMTE & KURTZ April 27, 1973 Greeley, Colorado Page 80 ' 1 • FINANCIAL HIGHLIGHTS AND ' STATEMENTS 1 1 1 1 1 1 1 I III III I WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND FINANCIAL HIGHLIGHTS 1 Year Ended December 31, • 1972 1971 1970 ICOUNTY CONTRIBUTIONS S 192,491 S 178,375 $ 161,381 MEMBERS' CONTRIBUTIONS $ 132,056 $ 122,932 S 92,135 1 NET ASSETS AVAILABLE FOR IPLAN BENEFITS--END OF YEAR $ 1 ,352,967 $ 1 ,041,041 $ 695,522 RETURN ON INVESTMENTS S 163,720 $ 107,297 S 32,822 I RATE OF RETURN ON MEAN ASSETS 12.63% 11 .93% 5.65% ITERMINATIONS Amounts refunded S 75,453 S 25,324 $ 11,935 INumber of members 295 134 95 RETIREMENTS I Amount of benefits paid S 16,681 S 10, 161 $ 6,739 Number of members 26 12 19 Average monthly retirement 1 benefit--end of year $ 29.66 S 24.26 $ 25.23 I OTHER STATISTICS ' Number of members participating (not including retirees)-- end of year 393 S37 453 I . ! IPage 81 IWELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND I Statement of Net Assets Available for Plan Benefits December 31, 1972 and 1971 ASSETS I1972 1971 Cash with Weld County Treasurer $ 1, 119 S 3,377 I Cash in bank with trustees 18,017 24,393 Cash in savings with trustees 81,380 103,404 Contributions receivable I Employer 10,626 11,130 Employees 10,626 11,130 Accrued interest on corporate bonds 55 64 • I Investments--at fair value (NOTE 1) First deed of trust loans (at cost) 529,111 369,269 Corporate bonds (cost: 1972, S109,752; 1971, $ 105,815) 113,768 106,825 Marketable securities (cost: 1972, $ 137,570) 146,645 Greeley National Bank • Common Trust Fund "C" (cost: 1972, S 422,474; 1971, S 386,481) 591,007 455,229 Common Trust Fund "O" (at cost) 4,995 1 Total $ 1 ,507,349 $ 1 ,084,821 LIABILITIES I Accounts payable Employee termination $ 30,207 Death benefits 5,632 ' Administrative expenses 5, 113 S 3,162 Total liabilities 40,952 3,162 I Deferred contributions (NOTE 4) 113,430 40,618 NET ASSETS AVAILABLE FOR PLAN BENEFITS 1 ,352,967 1 ,041 ,041_ ,, Total $ 1 (507,349 $ 1 ,084,821 The estimated actuarially determined present value of accrued benefits to be paid under the plan as of December 31, 1972 as calculated by consulting actuaries was as I follows: Present value of benefits for retired members $ 234,797 Present value of all other benefits 557, 132 I Total present value of accrued benefits 791 ,929 Less net assets available for plan benefits 1 ,352 ,967 Excess of net assets available for plan benefits • Iover present value of accrued benefits (S 561,038) ISee notes to financial statements. Exhibit A • IPage 82 I • • WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND I Statement of Changes in Net Assets Available for Plan Benefits For the Years Ended December 31 , 1972 and 1971 I1972 1971 NET ASSETS AVAILABLE FOR PLAN BENEFITS-- BEGINNING OF YEAR 51 ,041,041 $ 695,522 I ADD • I County contributions General property taxes 56,087 51,383 Specific ownership taxes 4, 181 3,890 I Interest and penalties on delinquent taxes 167 171 General Fund contributions 62,659 55,547 Road and Bridge Fund contributions 40,313 36,772 Public Welfare Fund contributions 28,706 24,318 Mental Health Department contributions 5,807 Library contributions 378 487 I Employees' contributions 132,056 122,932 Dividend and interest income 57,898 41,256 Gains realized upon disposition of investments 1,987 I Unrealized appreciation of investments 111,803 69,898 Total additions 494,248 414,448 I Total available 1 ,535,289 1,109,970 • DEDUCT I Refunds of employees' contributions 75,453 25,324 Benefits Retirement 16,681 10,161 I Death 5,632 Administrative expenses Trustees' fees 5, 113 3, 162 I Actuarial fees 650 Losses realized upon disposition of investments 5,981 5,844 Increase in deferred contributions (NOTE 4) 72,812 24,438 ITotal deductions 182 ,322 68,929 NET ASSETS AVAILABLE FOR PLAN BENEFITS-- IEND OF YEAR $ 1,3S2X967 $ 1 ,041,,041 I See notes to financial statements. 1 Exhibit B Page 83 • • WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND Notes to Financial Statements NOTE 1--Summary of significant accounting policies The financial statements are prepared on the accrual basis of accounting. Marketable securities, corporate bonds and common trust funds are reflected in the financial statements at their fair value as determined by the trustees of the Plan. NOTE 2--Pension benefits The Weld County Officials' and Employees' Retirement Plan is a contributory plan to which plan member employees contribute 4% of their total monthly compensation plus 2% of that portion of such compensation in excess of S 400. The County matches the employees monthly contribution and, in addition, ' has provided prior service retirement benefits for a maximum of five years to employees employed as of January 1 , 1969. The calculations of the present value of accrued benefits under the plan were made by Ciernia Company, consulting actuaries, as of December 31, 1972, using standard actuarial procedures to produce "attained age normal" and "past service" contributions. The more significant assumptions underlying the computation of the present ' value of accrued benefits are as follows: . All members were included in calculations . Assumed annual rate of return on investments of 5% 1 . Mortality rates, both prior to and after retirement, have been based upon the 1960 Group Annuity Mortality Table . Normal retirement age of 6S • . Salary increases based on a 5% annual rate of salary increase . Percentage terminations within one year for separation due to mortality, disability and withdrawal range from 6.69% for males and 12.02% for females at age 20 to 2.57% for males and 2.23% for females at age 60. 1 i J • Page 84 I • • . I WELD COUNTY OFFICIALS' AND EMPLOYEES' RETIREMENT FUND Notes to Financial Statements I NOTE 3--Investment yield Investment yield from the last four years, based upon mean assets available for investment, was as follows: I Appreciation Investment Income and realized Year (Interest and Dividends) gains (net) Total I1969 3.22% - % 3.22% 1970 5.67% ( .02%) 5.65% I 1971 4.59% 7.34% 11 .93% 1972 4.47% 8.16% 12.63% I NOTE 4--Deferred contributions Deferred contributions are amounts forfeited due to termination of employment of a member prior to his having acquired a fully vested right to retirement I benefits. These forfeitures can not be applied to increase benefits but shall be applied to reduce contributions required to be made by the County. I I I 'i I I I I 1 I • , 1 Page 85 WELD COUNTY , COLORADO SHERIFF'S FEE FUND ACCOUNTANTS' REPORT and FINANCIAL STATEMENTS December 31, 1972 I 1 yl i • ANDERSON, HUNTER, THOMTE & KURTZ ' CClyirito •UOLIC ACCOUNTANTS � 1 ' To the Honorable Board of County Commissioners of Weld County, Colorado II We have examined the statement of cash receipts, disbursements • and changes in cash balance of the Weld County Sheriff's Fee Fund for the F I I year ended December 31 , 1972. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we Iconsidered necessary in the circumstances. In our opinion, the financial statement referred to above presents fairly the cash transactions of the Weld County Sheriff's Fee Fund for the year ended December 31, 1972, and the changes in cash balance for the year then ended on a basis consistent en�nt�with that of ANDERSON, HUNTER, THOMTE & KU March 20, 1973 I Greeley, Colorado • 1 ' Page 54 • . , • II 1 FINANCIAL STATEMENTS 1 1 1 1 1 I • .S . • I WELD COUNTY , COLORADO SHERIFF'S FEE FUND Statement of Cash Receipts, Disbursements and Changes in Cash Balance ' For the Year End December 31 , 1972 County I fees Other Total RECEIPTS Civil Collections I Service S 8,761 S 8,761 Mileage 4,862 4,862 Criminal Collections I Service 3,710 3,710 Mileage 7,318 7,318 Sheriff's Sale Collections I Fees 80 80 Advertising S 493 493 Recording fees 10 10 I Net proceeds 27,396 27,396 Cash refunds 309 309 Total receipts 24,731 28,208 52,939 I DISBURSEMENTS County Treasurer 24,731 24,731 ' County Clerk and Recorder 10 10 Sheriff's sale 27,396 27,396 Advertising 493 493 ' Cash refunds 30,E _ 309 Total disbursements 24.7,31 28,208 52,939 1 NET INCREASE DURING YEAR - - - CASH BALANCE I Beginning of year - 600 600 End of year - S 600 S 600 ' REPRESENTED BY Cash on hand $ 307 S 307 IDemand deposit--Greeley National Bank 2Q3 293 ' Total $ 600 S 600 I I Exhibit A IPage 55 • v ♦ • 1 WELD COUNTY , COLORADO COUNTY TREASURER ACCOUNTANTS' REPORT and ' FINANCIAL STATEMENTS December 31, 1972 1 1 1 1 1 ANDERSON, HUNTCR,THOMTE a KURTZ CCUTi/q0 rue‘IC ACCOUNTANTS To the Honorable Board of County Commissioners of Weld County, Colorado We have examined the statement of assets and liabilities arising from cash transactions of the Weld County Treasurer as of December 31, 1972 and the related statement of cash receipts, disbursements and changes in cash balances for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we con- sidered necessary in the circumstances. In our opinion the financial statements referred to above present fairly the assets and liabilities arising from cash transactions of the Weld County Treasurer at December 31 , 1972, and the cash receipts and disburse- ments and changes in cash balances for the year then ended on a basis consistent with that of the preceding year. !:.-�"..ya"�'✓,, 41ct,/ Win' GG 9 ANDERSON, HUNTER", THOMTE & KMarch 20, 1973 Kupi � Greeley, Colorado Page 47 1 1 • • 1 1 i 1 1 1 PINANCIAL STATEMENTS 1 1 1 1 i 1 1 1 1 1 • ' WELD COUNTY , COLORADO COUNTY TREASURER Statement of Assets and Liabilities Arising From Cash Transactions IDecember 31 , 1972 ASSETS Cash on hand S 86,340 Demand deposit--Greeley National Bank 889,319 Demand deposit--First National Bank of Greeley 587,209 ' Demand deposit--Greeley National Bank--special 270 ,5. 551 Certificates of deposit .378 Total $7,114,514 I BALANCES County Funds--Exhibit B-1 $4, 116,184 Trust and Agency Funds--Exhibit B-2 2/998,330 Total $ 7j14,514 1 1 1 Exhibit A Page 48 • . S I WELD COUNTY, COLORADO COUNTY TREASURER ,; Statement of Cash Receipts, Disbursements and Changes in Cash Balances For the Year Ended December 31 , 1972 , Cash RECEIPTS balance Current Delinquent Specific 1-1-72. taxes taxes ownership taxes , COUNTY FUNDS General Fund S 536,497 51,899,103 S 6,936 5142,165 , Road and Bridge Fund 234,060 1,005,402 3,643 75,263 Public Welfare Fund 146,813 1,541,654 3,395 115,407 Old Age Pension 13,340 Federal Revenue Trust Fund Public Works County Buildings 546,463 335,151 1,709 25,088 1 X-Ray Equipment Fund Hospital Construction Fund 227,264 335,151 856 25,089 Contingent Fund 346,577 , Voting Maching Bond Fund 774. 3 13,379 98 1.003 Total county funds 2,058,757 5,129,840 16,637 384,015 TRUST AND AGENCY FUNDS 1` County General Hospital 520,430 I Hospital Equipment Fund 440,700 Health Department 36,618 Special School Funds 437,495 11 ,806,375 47,124 895,173 • School Bond and Interest Funds 249 ,523 1, 562,168 8,601 117,175 Town Funds 28,241 1,294,569 5,616 100,185 Irrigation Districts 7,680 537,750 977 17,522 I Fire Districts 6,574 185,907 1,298 13,995 Sanitation Districts 13,106 62,292 114 7,290 ' State Funds 7,767 3,423 361 54,979 , Towns--Special Assessments 2,523 25,047 3,379 Greater Greeley Improvement 16 2,693 15 163 Aims College 500,512 827,510 3,650 61,174 Library--special 28,968 Mental Health Center 56,193 Health Department ll (Programa De Salud) 47,500 Regional Transportation Dist. 1,069 68,000 423 5,224 • County Airport 1,192 Extension Service 11,488 Retirement Fund 3,377 55,850 254 4,181 ,; • '" Exhibit B-1 i I # _ . 0 I ' Tr*nsfers Cash State Other Total add balance IAllocations receipts receipts (deduct) pis)Zursements _ 12-31-72 $ 610 $ 1,211, 572 S 3,260,386 $ 121,736 $ 3,258,596 S 660,023 ' 1,532,470 60,943 2,677,721 ( 44, 548) 2,343,874 523,359 3,747,636 89, 541 5,497,633 5,646 5,279,040 371,052 1,684, 506 4, 739 1, 689,245 1,681 ,561 21,024 I423,987 423,987 423,987 I 361 ,948 885 10,900 898,396 280,000 280, 000 280, 000 2, 500 363,596 947 591,807 346, 577 I 14,48Q 33 22,297 ( 41) 6,965,222 2,073, 282 14, 568,996 84,699 12, 596,268 4,116,184 ' 6,997,957 6,997,957 6, 728,377 790,010 ' 238, 193 238,193 237,921 440,972 531 ,473 531 ,473 486,317 81,774 821 ,361 516,148 14,086,181 ( 50,582) 13,929,567 543,527 ' 3,344,651 5,032,595 3,037 4,931,353 353,802 501 1,400,871 322,857 1,677,999 73,970 ' ' 556,249 ( 3,902) 551 ,659 8,368 201 ,200 ( 1,081) 200,739 5,954 1, 500 71 ,196 ( 432) 77,798 6,072 I 903, 581 962,344 ( 885} 960,164 9,062 28,426 ( 900) 22,370 7,679 2,871 ( 43) 2,822 22 I 1 ,529, 000 2, 537 2,423,871 ( 6, 18$) 2,588,764 329,431 74,210 74,210 91 ,00E 12,170 56,193 I111,086 111 ,086 122,659 35,927 73,647 ( 514) 72,810 1,392 1 ,299 1 ,299 ( 130) 2,361 36, 178 36,178 35,982 11,684 265, 122 325,407 150 327,814 1,120 II I Page 49 I • • 1 WELD COUNTY , COLORADO COUNTY TREASURER 1 ' Statement of Cash Receipts, Disbursements and Changes in Cash Balances For the Year Ended December 31 , 1972 1 Cash _ • RECEIPTS balance Current Delinquent Specific 1 1-1-72 taxes taxes ownership taxes TRUST AND AGENCY FUNDS (Continued) Morgan County Community College S 80 S 2,350 $ 150 Old Age Pension--personal 10,049 1 Deed costs 1,600 Redemptions--individual 110 Redemptions--pending 18,009 Clerk and Recorder-- 1 clearing account 218 Cash clearing 1 Rebates 10,328 Interest on del. taxes 50,655 S11 ,253 X-Ray Sinking Fund Unclaimed funds 264 ,' Clerk and Recorder-- Postage Fund 170 1 Local sales tax 1 , 188 • Prior year tax collections ( 17,082) Motor vehicle reg. fees 1 ,519 , Advertising 186 1971 property tax 244,003 1972 property tax , Current collections-- tax sale ( 2,484) 2,484 Specific ownership--E ( 192) 86 1 Specific ownership--B-D 1,563 Specific ownership--state ( 39,855) Escrow acct.—subdividers 3, 755 1 239 , Total trust and agency 2 ,681,745 16,492,433 68,653 , ,005 Total $ 4,740,502 $ 21622_,273 $85,290 $ 14623,020 a Ii I 1 Exhibit B-2 11 I • - . ' • I Transfers Cash I State Other Total add balance - Allocations receipts receipts (deduct) Disbursements 12-31-72 I $ 2,500 (S 14) S 2,467 S 99 14,490 14,490 37 24,218 358 1,210 1 ,210 2,540 270 2 2 155,201 144,076 11,237 I163,210 163,210 ( 173, 125) 594 7,500 2,604,667 2,604,667 2,604,88S ' 63,426 63,426 63,426 10,328 8,270 18,598 61,908 ( 61,908) I 3,063 3,063 3,063 2 262 I 7, 122 7, 122 7,290 2 65,057 65,057 65,162 1,083 ( 17,082) 17, 122 40 286, 119 286,119 ( 286,377) 1,261 3,685 3,871 ( 3,871) 244,003 ' 254, 107 254, 107 254,107 I86 142 36 1 ,563 ( 1 ,563) S 39,855 I 3,755 21390`216 16,490,594 36,680,901 ( , 84,69 36,279,617 2,998.330 I $ 9,3551438 $ 18,563,876 $ 51,249,897 $ - $48,875,885 $ 7,114_,514 I I ' Page SO , 09 /IP JOHN P. PROCTOR, C.P.A. j„e_ ti `u State Auditor `T _.a \1,0 �� J' 7 A�of cp��sp'�y"�p R+./ ..j 1e76� OFFICE OF STATE AUDITOR 144 STATE CAPITOL DENVER, COLORADO R0200 August 21, 1972 Re: #576 Board of County Commissioners Weld County County Courthouse Greeley, Colorado 80631 Gentlemen: We have reviewed the audit report of Weld County for the year ended December 31, 1971, as prepared by Anderson, Hunter, Thomte & Kurtz, Certified Public Accountants. In reviewing the report we note that the expenditures of the following funds and activities exceeded the amounts budgeted as indicated: - General Fund $ 17,607 Public Welfare-Fund 2,061,703 'Health Department 59,421 Note 5 to the financial statements explains the problems in- volved in the overexpenditure of the welfare fund as the result of the proper court order of the Supreme Court. Since, however, as the auditors properly indicate, spending in excess of amounts budgeted and appropriated may be a violation of the Local Government Budget Law, we would ap- preciate your comments on this matter. Very truly yours, ames M. Tinsley, CPA Deputy State Auditor JMT/JVC/dw IRS t$. IMAM EFF"=E cc: Anderson, Hunter, Thomte & Kurtz .,-'.;, .. G S z .f , Aus 2 21972 U OR6F.LCY. COLD. ANTS GreelH[paUBLiG leis— uite1 � Greeley 1v jonsi Plaza—Suite 760 Gro352-7 o,ado80G3, &�/�-{jTNE. (3b3)352-7990 ` / � gS�G�E�` ^ August 7, 1981 f�W NC \� \ Board of County Commissioners ^;J Weld County, Colorado . , re.�" 915 10th Street e` Ooh Greeley, Colorado 80631 " % ti;')"� Members of the Board: Through the examination of the 1980 financial statements of Weld County we have developed the following comments and recommendations on operations and internal accounting controls. Our study and evaluation of the County's system of internal accounting control disclosed no condition that we believed to be a material weakness. (See Exhibit A) Purchasing Efficient management planning in December for expenditures to be made in the following year is difficult since funds do not become available until Oanuary 1. Therefore any items intended to be purchased from the subsequent year's budget should not be officially ordered from the vendor until Oanuary 1. This does not preclude the preparation of preliminary clerical work prior to year end. As a related item, we suggest that all bids accepted (primarily steel bids) be effective for the next twelve consecutive months rather than terminating at December 31. This would facilitate additional flexibility in year end planning. The purchasing function of the County is considered a primary area. As such, we feel that periodic refinements in that system of internal control manditory. During our review of the system we discussed potential changes with Don Warden. We suggest that this area be reviewed internally to ascertain what specific changes would best improve efficiency and control. To assist in this process, we have pro- vided Don Warden with information describing the control objectives of a purchasing department and examples of techniques to achieve those objectives. Hospital During the past year, the confusion concerning the responsibilities and re- porting requirements of the Board of County Commissioners as they related to the various Weld County General Hospital funds was resolved. According to the County Attorney, only expenditures for capital acquisitions made from the mill levy require commissioner approval and, therefore, must be included in the financial statements. All transactions of the hospital operating and depreciation funds, except for the incurrence of debt, are valid without commissioner action. We suggest that the procedures presently being performed by your board be reviewed and modified as considered necessary. CERT pFD PUPuC ACCOUNTANTS • e A NdERSON • WIIITNEy Board of County Commissioners Weld County, Colorado August 7, 1981 • Page 2 Ambulance The volume of transactions handled by the Ambulance Department has been in- creasing steadily over the past few years. Based upon our review, we feel that a change to a more efficient system is now warranted. We suggest a pegboard system be implemented with data submitted to the computer center for processing. This would allow the department to maintain the individual client ledger cards while providing an aged listing of accounts receivable, thus expediting subsequent billing to the City of Greeley for delinquent accounts. Reimbursement for Services Rendered The County has done a good job in establishing cost allocation plans in order to recover certain administrative costs from federal and state programs. We en- courage you to emphasize this reimbursement policy not only with Human Resources and Social Services, but throughout all County programs. Motor Vehicle Fund Variances between standard rates charged to the various departments (primarily Road and Bridge) and actual expenditures of the Internal Service - Motor Vehicle Fund are a perpetual problem. For the year 1980 the unfavorable variance (standard rates were less than actual expenditures) was approximately $139,000. This resulted in a final charge to the Road and Bridge Fund of that amount. It is therefore apparent this could have a very significant and unanticipated effect on the fund balance of the Road and Bridge Fund at year end. We suggest that during the year (possibly 2 or 3 times) the calculations required to compute this variance be per- formed with the appropriate adjustments made at the interim date. We feel that the amount of time invested in this process is justified principally from the knowledge that management decisions can be made founded on reliable information. CCRTF"ED,PWBWG ACCOUNTANTS • S. ANdERSON • eWhiTNEy Board of County Commissioners Weld County, Colorado August 7, 1981 Page 3 Road and Bridge Fund Inventory The County follows the consumption method of accounting for Road and Bridge inventory whereby expenditures are recorded at the time the inventory items are put to use. It is important to recognize that the fund balance available for expenditures includes the inventory on hand. Therefore, it is imperative to develop a perpetual inventory system to allow for efficient inventory planning and control. Such a system would allow Road and Bridge management to: 1) readily determine location and quantity of materials on hand, 2) properly manage the quantity of materials on hand and the fob requirements by controlling purchases, and 3) provide the necessary controls on safeguarding the materials. Please contact us if there are any questions or if we may be of further assistance. Sincerely, a/salami 114edap A&W:pi Enclosure • CEATi:eXPWIWC ACCOUNTANTS • . A NdERSON ... ... &WI-iiTNEy EXHIBIT A Board of County Commissioners Weld County, Colorado We have examined the financial statements of Weld County for the year ended December 31, 1980, and have issued our report thereon dated May 22, 1981. As part of our examination, we made a study and evaluation of the County's system of internal accounting control to the extent we considered necessary to evaluate the system as required by generally accepted auditing standards. The purpose of our study and evaluation was to determine the nature, timing, and extent of the auditing procedures necessary for expressing an opinion on the county's financial statements. Our study and evaluation was more limited than would be necessary to express an opinion on the system of Internal accounting control taken as a whole. The management of the County is responsible for establishing and maintaining a system of internal accounting control. In fulfilling this responsibility, esti- mates and judgements by management are required to assess the expected benefits and related costs of control procedures. The objectives of a system are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are exe- cuted in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any system of internal accounting control, errors or irregularities may nevertheless occur and not be detected. Also, pro- jection of any evaluation of the system to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Our study and evaluation made for the limited purpose described in the first paragraph would not necessarily disclose all material weaknesses in the system. Accordingly, we do not express an opinion on the system of internal accounting control of Weld County taken as a whole. However, our study and evaluation dis- closed no condition that we believed to be a material weakness. This report is intended solely for the use of management and should not be used for any other purpose. c}d C�OMiT CMA,G"CaWERS• MORAnDUy 1./ f I ` n r 17 e�oj ! 4 co ro8oard of County Commissioner, November 16, 1981 COLORADO From Donald W. Warden, Director of Finance and Administration s,bjet 1980 Management letter The following are responses to the Management letter resulting from the 1980 audit: Purchasing Management concurs with comment and action has been taken to make bids for twelve consecutive months from date of award versus ending on December 31. In the case of the steel bid, it was in the inter- est of Weld County to do end of the year buying under the existing bid price because of anticipated rate increases of nearly 15 per cent effective January 1, 1981. A review of the purchase function has been made and with the added computer support to be operational January 1, 1982, control invoice processing will be implemented to improve efficiency and control. Hospital Concur and accommodated in 1980- Ambulance Concur with recommendation. An automated system with automated accounting and purging of accounts receivable was installed August 1, 1981 in response to this recommendation. Reimbursement for Services Rendered No comment required Motor Vehicle Fund The variance in 1980 was attributed to the constant changing of gas and diesel rates and the positive impact of reduced parts and maintenance costs. In 1981 the impact of the new equipment pro- gram is more predictable, fuel rates are stable, and billed as actual and changes in the rate monitoring should solve the problem cited. Even in 1980 with the fuel rate changes and impact of im- proved maintenance cost, the rate varied under 4%. Board of County Commissioners Page 2 Road and Bridge Inventory A perpetual inventory system was installed at the beginning of 1981 as planned and recommended. If you have questions, please do not hesitate to contact me. DDW/lsb • cc: Anderson and Whitney CERTIFICD PUBLIC ACCOUNTANTS �.. /.A,yN R(\��/� � 6r@eln,CBION'PILL a—�Urto 760 / \I V a • \J\I� ��Y Creelrj Colorado 600 II • (303)35z-,090 Er W HITNEy. November 2, 1981 a‘‘\ may. V**. Board of County Commissioners Weld County, Colorado Greeley, Colorado Members of the Board: An integral part of our examination of the combined financial statements of the Weld County, Colorado Division of Human Resources (Division) is the communica- tion of our comments and recommendations concerning internal accounting controls and general administrative practices. These comments have been discussed with Walt Speckman, Director; and Rose Marie Auten, Fiscal Officer of the Division of Human Resources; and Don Warden, Director of Finance and Administration. We will be pleased to discuss it further with you, at your convenience. Internal Accounting Control We have issued our Report on Internal Accounting Controls dated May 22, 1981, as a part of the Division's Report on Audit. See Exhibit A for the complete text. In our report, we disclosed certain internal control weaknesses which we considered to be material. Each will be discussed in detail in this letter. Our discussion includes suggestions for improvement which we believe to be economi- cally feasible for the Division (i.e. the benefit derived will be greater than the cost of Implementation). Such weaknesses should not be interpreted that irregularities have occurred, but rather the present system of internal control does not adequately meet the objectives as discussed below and allows for an undesirable environment to exist. Even though our examination was not primarily or specifically designed to disclose defalcations, or other similar irregularities it can be noted that none were discovered. The objective of internal accounting control is to provide reasonable, but not absolute, assurance as to the safeguarding of assets against loss from un- authorized use or disposition, and the reliability of financial records in pre- paring financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that the cost of a system of internal accounting control should not exceed the benefits desired and also recognizes that the evaluation of these factors necessarily requires estimates and judgments by management. n � 7 �/ pl I cr.RAFitOPu LICACCouNYANT5 SON ErWhITNEy Board of County Commissioners Weld County, Colorado November 2, 1981 Page 2 There are inherent limitations that should be recognized in considering the potential effectiveness of any system of internal accounting control. In the performance of most control procedures, errors can result from misunderstanding of instructions, mistakes in judgment, carelessness or other personal factors. Control procedures whose effectiveness depends upon segregation of duties can be circumvented by collusion. Similarly, control procedures can be circumvented intentionally by management either through the execution and reporting of trans- actions or through the estimates and judgments required in the preparation of financial statements. Further, projection of any evaluation of internal accounting control to future periods is subject to the risk that the procedures may become inadequate because of changes in conditions and that the degree of compliance with the procedures may deteriorate. Internal accounting control weaknesses of the Division focus on primarily three areas. These are 1) the proper authorization and approval of transactions; 2) the proper processing of approved transactions including classification, time- liness and accuracy; and 3) overall transaction review and evaluation. Transaction Authorization and Approval The Division was established to administer various state and federal grant funds of Weld County. As such it has been authorized by the Weld County Board of Commissioners to seek, receive, disburse and monitor grant monies. At the Division level only those transactions which would be acceptable to the Board should be approved for processing. This implies that all approved transactions are authorized and are therefore acceptable. As the transaction volume has increased this past year the tendancy within the Division has been to decrease the time invested in properly reviewing and approving transactions, particularity journal entries. The risks of not approving journal entries could result in misstated reports and account balances. We recommend that all nonstandard journal entries and account adjustments be reviewed by supervisory personnel and a master fLle of standard journal entries be prepared. This would limit the number of entries which must be reviewed by recognizing that certain journal entries are repeditory. CERTIFIED PUBLICACCOUNTANTS • • ANdERSONf; &WI1ITNEy Board of County Commissioners Weld County, Colorado November 2, 1981 Page 3 Examples of non-standard entries would include, but not be limited to, the recording of grant funds awarded and grant modifications, account balance adjust- ments and corrections, and other unusual, non-recurring transactions. Standard journal entries would include monthly recurring transactions. An example is cost allocations to the various departments. Transaction Processing. ' An objective of transaction processing is that economic events as they occur are accurately classified, summarized and reported on a timely and consistent basis. Present controls in this area are reliant upon division personnel. During 1980, due partially to personnel turnover, misclassifications, duplicate payments and transaction processing delays occurred. These errors required extensive time by the Division and numerous journal entries to correct. We suggest the Division establish concise policies and procedures to provide for consistency in processing transactions. Such procedures could include monthly reconciliations of cash accounts, authorization and approval requirements, desig- nated personnel to investigate the need for and to initiate adjustments, voucher cancellation techniques upon payment, matching of all documentation prior to payment, and periodic supervisory reviews. Transaction Review and Evaluation All account balances should be periodically reviewed and evaluated. The purpose of this is to detect errors and omissions and to provide reasonable assurance the balances represent events and conditions as of the review date. This control implies the periodic comparison of reported amounts with the general ledger, reconciliation of balances with subsidiary detail and predicted results, and the communication and assignment of responsibilities. It was not practicable during our examination to agree interim financial data included in federal reports to the general ledger due to the combining of grant funds of several grant periods and numerous intraperiod adjustments for reports which were not adequately documented. OEpYiF7CD pUOUCACCOUNYANT'9 . . A65^_ • ErWhITNEy Board of County Commissioners Weld County, Colorado November 2, 1981 Page 4 We would suggest that policies and procedures be instituted describing which balances, reports, and procedures should be reviewed and evaluated, when the review and evaluation is to occur and by whom. In summary, it is our opinion that the control weaknesses described herein allow for the possibility that material errors or irregularities could occur and not be detected by the system controls on a timely basis. These system limita- tions were considered in designing our other audit procedures and caused us to expand them accordingly. Grant Accounting During our examination we discovered that the Division is not preparing Journal entries as necessary to record grant awards and modifications, revenue to the extent of expenditures and receipts as deductions from receivable balances. As a result, the general ledger financial reporting system does not supply infor- mation necessary for the preparation of reports and monitoring review on a timely basis. Additionally, duplicate records must be maintained to supply the infor- mation critical to proper administrative decision making. We suggest that the Division evaluate the general ledger as an administrative tool thus eliminating much duplication of effort. Please contact us if there are any questions or if we may be of further assistance. Sincerely, a1/46410.4 14.1104,--- A&W:p1 cc: Don Warden 3 Walt Speckman 2 GEFTIF!EO PUBLIC ACCOUNTANTS • . A NdERSO y,F. �WhITNEy ' EXHIBIT A (Page 1) AUDITORS' REPORT ON INTERNAL ACCOUNTING CONTROL Board of County Commissioners Weld County, Colorado Greeley, Colorado We have examined the combined financial statements of the Weld County, Colorado, Division of Human Resources (Division) as of December 31, 1980 and for the various periods then ended, and have issued our report thereon dated May 22, 1981. As part of our examination, we made a study and evaluation of the Division's system of internal accounting control to the extent we considered necessary to evaluate the system as required by generally accepted auditing standards. The purpose of our study and evaluation was to determine the nature, timing and extent of the auditing procedures necessary for expressing an opinion on the Division's financial statements. Our study and evaluation were more limited than would be necessary to express an opinion on the system of internal accounting control taken as a whole. The management of the Weld County, Colorado, Division of Human Resources is responsible for establishing and maintaining a system of internal accounting control. In fulfilling this responsibility, estimates and judgments by manage- ment are required to assess the expected benefits and related costs of control procedures. The objectives of a system are to provide management with reason- able, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any system of internal accounting control, errors or irregularities may nevertheless occur and not be detected. Also, projec- tion of any evaluation of the system to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Our study and evaluation made for the limited purpose described in the first paragraph would not necessarily disclose all material weaknesses in the system. Accordingly, we do not express an opinion on the system of internal accounting control of the Weld County, Colorado, Division of Human Resources, taken as a whole. CERTIFI[D PUBLIC ACCOUNTANTS • ANd 4111 ERSON &WhITNEy EXHIBIT A (Page 2) Board of County Commissioners - Continued For the purpose of this report, a material weakness includes either (a) a condition that results in more than a relatively low risk that errors or irregu- larities in amounts that would be material in relation to the applicable grant or program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions; or (b) a condition in which the lack of conformity with the Division's criteria is material in accordance with any guidelines for determining materiality that are included in such criteria. Our study and evaluation disclosed the following conditions in the Divi- sions' system of internal accounting control in effect at December 31, 1980, which, in our opinion, result in more than a relatively low risk that errors or irregularities in amounts that would be material in relation to the combined financial statements may occur and not be detected within a timely period. Transaction Processing Controls The Division has not established adequate procedures to assure that trans- actions are accurately and properly classified, summarized and reported on a timely and consistent basis. The general nature of errors or irregularities which could occur as a result of this weakness are: . inputs to the general ledger may be incomplete or inaccurate, . unauthorized, duplicated, or erroneous data may be processed, . revenue and expenditures may be reported in an incorrect period and . reports could be prepared inaccurately. Authorization Controls The Division is not In compliance with policies that require all journal entries and account adjustments to be properly authorized by supervisory personnel. Potential risks of non-compliance with this control include: . approval of adjustments or entries which are unacceptable to the Division's administration and . errors or irregularities concealed through multiple reclassifica- tions and adjustments. CfRTIFIEO Pusuc AC,COLINTANTS • • ANdERSI/, -4' • &W1i1TNEy EXHIBIT A Page 3 Board of County Commissioners - Continued Substantiation and Evaluation Controls The Division's financial management and reporting system does not provide for adequate review and substantiation of recorded account balances on a timely basis. The general nature of errors or irregularities which could occur as a result of this weakness are: . federal reports may be misstated, . critical decisions may be based upon erroneous information and . federal report preparation may be delayed. These conditions were considered in determining the nature, timing and extent of the audit tests to be applied in our examination of the combined financial statements, and this report does not affect our report on the combined financial statements dated May 22, 1981. This report is intended solely for the use of the Weld County, Colorado, Division of Human Resources, and the United States Department of labor as the cognizant audit agency and other federal audit agencies and should not be used for any other purpose. May 22, 1981 • • TEM COUNTY COSCSIONEES % V N0V 3.71981 . ,ti We have completed a detailed review of the audit for the period ending December 31, 1980, for the Division of Human Resources (DHR) and we do not agree in total with the findings. The purpose of this response is not to discredit Anderson and Whitney. There is basic agreement with the financial statements. However, we feel that incorrect assumptions and interpretations were made because communication between auditors and the appropriate staff was inadequate. During the audit process, the fiscal officer continually questioned the auditors, to determine the concerns or problems that would need to be brought to the attention of the department. Assurances were made that there were none. In response to the conditions in the divisions' system of internal accounting control set forth by Anderson and Whitney, we submit the following: TRANSACTION PROCESSING CONTROLS During the period which this report covers, DHR experienced much growth. Most of this growth was due to the fact that DHR was selected one of 14 sites across the nation to implement the Employment Opportunity Pilot Project (EOPP) also known as Welfare Reform. Also, the State of Colorado contracted with DHR to manage the Job Service Center for Weld County. The additional responsibilities required new and, therefore, often necessary experimental programmatic approaches to serving clients. What could appear to be inconsistencies to an auditor was, in fact, a response to programmatic changes. The county was also undergoing a series of changes, some of which involved DHR directly. In spite of the advances made to update the entire county system, the complex needs for detailed information by DHR could not be incorporated into the general ledger. As a result, much of the detail necessary for reporting was done manually with the general ledger serving as only a starting point. The appearance of some misclassifications, when reviewed in a narrow scope, were indeed needed adjustments in order to comply with complex reporting requirements. • • • Reclassification was also needed: 1. To correct entries made by county personnel who did not understand • the system, and 2. To correct keypunch errors. Timeliness was affected by: 1. The non-availability of the general ledger on a timely basis. • 2. The manual calculation of the cost allocation, rather than computerized as planned. 3. The manual work necessary to get to final results before reports could be done. Quarterly reports were processed with the most current information available • at the time of preparation. Due to necessary changes for compliance with new directives, revenues and expenditures were adjusted as necessary in a later month or quarter. Final reports, however, reflect the entire fiscal year, and are based upon audited figures. AUTHORIZED CONTROLS DHR is in compliance with policies used within the county system. The county system does not require a second signature for authorization of journal entries and account adjustments. Routine journal entries, such as, allocation of expenditures and salaries, corrections to county transactions, etc. , constitute at least 80 to 85 percent of all journal entries processed by DHR. 'Authorization procedures of journal entries and account adjustments that will .change initial program design have been the same since the inception of the department. Any journal entries required to set up or change program-design are initiated by the administrative unit of DHR. This unit is comprised of Fiscal, MIS, Contracts and Grants, Office Management and the program directors, and monitors each grant on a weekly and/or daily basis. The fiscal officer reviews all journal entries for content, and is responsible for each program (grant) to be administered within the parameters set forth by the regulations and the objectives of the division. SUBSTANTIATION AND EVALUATICN CONTROLS 1. Weekly program and fiscal review is performed by the administrative unit. 2. The general ledger is not a complete document; therefore, cannot be used solely to view the entire operations of the department. 3. Due to the administration being aware of the entire operation, decisions were made that required journal entries and account adjustments. Administration takes a very aggressive role in the management of the department. This active involvement has brought about innovative changes which have not always followed the customary processes used. However, we feel that this is one of the reasons we have been selected to operate pilot projects a number of times. We are pleased that the audit report was issued with a clean opinion. The questioned costs are very small in comparison to the volume of transactions completed by the department and are addressed specifically. $46,841 In September 1979, a contract was signed between the Boulder/Weld Joint Computer Services and the Weld County Division of Human Resources (DHR) . The package included programming, systems analysis and reporting capacity of Employment and Training (E & T) programs at DHR. Prior to the time the contract was signed, it was understood by both parties that the services could not be performed within the time frame of the grant period. DHR then requested a grant modification. This modification included a request for the expenditure of this contract and explanation that the services would not be completed within the grant period. This modification was approved (see Exhibit A & B) . $2,031 The participant was eligible for the Title she was paid from. The pay- ments were a result of poor documentation on the part of both DHR and Weld County payroll departments rather than a payment to a terminated recipient. The participant was terminated from her CETA position and picked up by the Placement Facility. It was assumed by the Placement Facility the PSE contract had expired. Examination of the contract at a later date by the DHR payroll department revealed the participant was terminated too soon. In an effort to honor the PSE contract with the Placement Facility, DHR payroll contacted Weld County payroll and it was determined DHR would reimburse the Placement Facility for the remaining length of time and dollars on the PSE contract. Instead of processing the payment through the fiscal unit, the two payroll departments agreed DHR would assume the next three months of pay for the participant (which was equivalent to the length of time and dollar amount still due the Placement Facility). Both payroll departments failed to sufficiently document the process used to reimburse the contract and the failure to do proper documentation caused confusion. $99 The questioned cost was for child care payments made for the third," nineteenth, and twentieth (see Exhibit C). At the time the attendance record was brought in by the provider and witness, it was noted that the nineteenth and twentieth were crossed through in error. At that point, a notation was made at the bottom of the attendance record by the Child Care Coordinator, that the days of care had been miscounted. She also recalculated the amount to be reimbursed. We, therefore, disagree with the audit findings for these two days. The day of the third was questioned, DHR read them as X's and, therefore, paid for that day. $783 The Weld County Division of Human Resources disagrees with the audit findings based on the attached (Exhibit D) notarized statement by the Director of the Youth Programs. The statement reveals the Director of the Youth Programs did, in fact, sufficiently review the participant's family earnings amount before correcting the application. The correction to the income amounts on the application were changed and initialed by the Youth Director at the time the participant was made eligible for the program. The participant was eligible for YETP and there should be no questioned costs involved. WELD COUNTY DIVISION OF HUMAN RESOURCES lal terec man Exe iv irector // n i he) Rose ��arie�Au en �1 Fiscal Officer November 6, 1981 Alls Coils u 1. TA /V fl 1. 951 - i ?fl i.a.• es - .r...,ia.,..a:a:444 IP O )»c. .4 ,e,< - APPOINTING COUNTY AUDITOR FOR THE YEAR, 1958: Commissioner Andersen offered the following resolution and moved its adoption: RESOLVED, that 'Ralph L. McKee, Registered Accountant, be appointed Auditor for Weld County, Colorado, for the year, 1958, upon the same terms and conditions as provided in the contract for the year, 1942, and the further complince with the provision of Colorado Revised Statutes 1953, 110-1-1 to 110-1-8, and for the annual fee of $3,000.00 payable upon completion of quarterly audits; this amount to include extra compensation for auditing outlaying Justice of the Peace Docket Books, and to serve at the pleasure of the Board. • The resolution was seconded by Commissioner Shultz and adopted by the following vote: AYES:4 �, i P 4rriv r of the' Llf1 Protein, BOARD OF Y COIMAISSI WELD COUNTY, COLORADO DATED: JANUARY 14, 1958. _ -_nom ) ti; 0 - - 15 1 r trj-Cy r a r �m > 7n a : -r, d 2. is, (— g. \si C•3..c •. • yea;mr m .. > its). Ca co YA.' Cit\. \ ,•,) CD es. k • FY S JY "q 1 3 RESCINDING RESOLUTION DATPJANUARY 14, 1958, APPOINTING RAPH L. MCKEE, AUDITOR FOR WELD COUNTY, COLORADO, FOR THE YEAR, 1958, AND APPOINTING THE FIRM OF DUNHAM AND LOGAN, AND/OR RALPH L. MCKEE, AUDITOR FOR WELD COUNTY, COLORADO, FOR THE YEAR, 1958: WHEREAS, due to circumstances arising after the appointment of Ralph L. McKee, Registered Accountant, Auditor for Weld County, Colorado, for the year, 1958, and WHEREAS, upon receipt of a letter from Mrs. Ralph L. (Carletta S.) McKee, dated January 17, 1958, stating that Mr. McKee was unable to perform the services as Auditor for Weld County, Colorado, presently, and recommending that the firm of Dunham and Logan, Certified Public Accountants, under an accountants" "disaster plan", assume the duties of Mr. McKee until such time as Mr. McKee is able to assume his duties personally, and WHEREAS, the Board believes it to be to the best interests of the County to appoint the firm of Dunham and Logan, and/or Ralph L. McKee, Auditor for Weld County, Colorado, for the year, 1958. NOW, THEREFORE, BE IT RESOLVED, AND SO ORDERED, that the Resolution dated January 14, 1958, appointing Ralph L. McKee, Auditor for Weld County, Colorado, for the year, 1958, is rescinded, and the firm of Dunham and Logan, Certified Public Accountants, 225 Denham Building, Denver, Colorado, and/ft5lph L. McKee, Registered Accountant, Boulder, Colorado, is appointed as Auditor for Weld County, Colorado, for the year, 1958, upon the same terms and conditions as provided in the contract for the year, 1942, with Ralph L. McKee, and the further compliance with the provision of Colorado Revised Statutes 1953, 110-1- to 8, and for the annual fee of $3,000.00 payable upon completion of quarterly audits; this amount to include extra compensation for auditing outlaying Justice of the Peace Docket Books, and to serve at the pleasure of the Board. The resolution was, on motion duly made and second. opted by the following vote: AYES‘ J j --11E2BOAED4 COUNTY COMSSIONERS WELD COUNTY, COLORADO DATED: JANUARY 22, 1958. i • . .-.-- Y • 1 • _ ,. �►- s: g-9 8 o s 3 . C CZ C r _ b o c� b' :1 3 ,. o m 4 Y� O .7C sM ~ A xi :5-1 pi l9 a r+ m O N P.) C 0....GD N e rr ' ' W .•) J' _ b i-s r m c 1O o . K o2 'a .'+ � `' �., • e4 :l: w H Oa +C a G.ica :-.7 w �3 0 . C. r O ,. Fr �� }. .. , .. d 0.D cr �comM CO -ge LA m • • 'it s1Y`a [A-.'/ MOMORR 04i RALPH V. MCKRK we nay' wa,.vnf0 AOCOUNMANr ?� 0W.0... CO1.O.A00 iR • it fa January 17, 1958 Board of Commissioners Wold County Greeley, Colorado Gentlemen: I am today in receipt of Mr. McKee's appointment as your auditor for the year 1958. Mr. McKee is seriously ill in St. Joseph's Hospital, and for the present, we are operating under the accountants' "disaster plan". Dunham and Logan, Derti£ied Public Accountants, 225 Denham Building, Denver are assuming our work for us until Yr. McKee recovers. If you have problems that require attention, I should appreciate it very much if you would contact them, and if you see fit to do it, I should appreciate it if you would include their names on this 1958 resolution for appointment on an and/or basis. As you know, the audit for the Weld County Nursing Home was made in December. That work is in our files, and will, of course, be released to Dunham and Logan in the event they do your audit before Mr. McKee recovers. I wish that I had been able to contact one of you personally about this matter—but it is simply impossible for me to call everyone I should call. Sincerely yours, /72 (Mrs.) Ralph L. McKee • •MCRG4RT R.OYNMAM.C.L.A. . O.ARNOLA LOAN,C.-.A. DUNNAM & LOGAN CERTIFIED PUBLIC ACCOUNTANTS OZ5 OEN MAN FVILOING DENVER Z.COLORADO MAIN 3.4357 April 1, 1958 The Honorable Board of County Commissioners Weld County Greeley, Colorado Gentlemen: Enclosed you will find, seven copies of the report on examination for the six months ended December 31, 1957, for Weld County, Colorado, together with one copy which is subdivided for distribution to the respective offices. One of the copies enclosed is to be forwarded by you to the office of the State Auditor and one copy is to be filed officially at the office of your County Clerk. The remaining copies are for your own use and distribution. Very truly yours, DUNHAM & L0GAN Herbert R. Dunham Certified Public Accountant HRD:sdo Enclosures MEMOIRS or AMERICAN INSTITUTE or CIRTIPIEO PUBLIC ACCOUNTANTS 5 r al. • N* O O x 117 ...r._. (T W C 1m� t5-j ... m a , a - - .. ' a.. • APPOINTING DUNHAM & LESAN, C.P.A.'S AS COUNTY AUDITOR FOR WELD COUNTY, , .evai COLORADO, FOR THE BALANCE OF THE YEAR, 1958: 6,4 WHEREAS, on January 22, 1958, by resolution, the Board of County Com- missioners of Weld County, Colorado, did appoint the firm of Dunham & Logan, and/ or Ralph L. McKee, Auditor for Weld County, Colorado, for the year, 1958, and WHEREAS, upon the passing of Ralph L. McKee, and WHEREAS, the firm of Dunham & Logan is now Dunham and Lesan. CPA'S, 225 Denham Building, Denver, Colorado, and it is the desire of the Board to appoint Dunham & Lesan, C.P.A.'s to audit the transactions of the year, 1958, as County Auditor for Weld Ccu nty, Colorado. NOW, BE IT RESOLVED, that Dunham & Lesan, C.P.A.'s, 225 Denham Building, .rd' Denver, Colorado, is appoint as County Auditor for Weld County, Colorado, for the balance of the year, 1958, for semi annual audits of the County and said Audits to be paid on an hourly accrual basis, but to serve at the pleasure of the Board. The above and foregoing resolution was, on motion duly made and seconded, adopted by the following vote: y AYES: �a�l/a,A,/ THE BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO DATED: APRIL 26, 1958. M1M1 • • • • r',.. ,, a ... _. : 'i7 ".9 m .. .„`a . s - m' O .. .. m .oOO $ ... Mail 9l7 yi S� o EO4 g i is tC I I q K' t.,`J Cco .: CIO . y N P Sp Q / x I i • • • • 4U6-14,24-calAndril Stalls DUNHAM & LOGAN /4l�l�LuiJ / lud /y CCRTIIICD ►UDLIC ACCOUNTANTS 225 OCNMAM BUILDING 14 MBEWT R.DUNHAM,C•P.A. O.A W Npt.D LOGAN,C•B.A. DCNV CR 2.COLORADO WALTCR O.I.CBAN,JM..C.P.A. MAIN 3-4357 May 9, 1958 ANNOUNCEMENT We are pleased to announce the following changes in organization: Mr. G. Arnold Logan will open an office for the practice of public accountancy in his own name at 1133 South Bellaire. His telephone number is Skyline 6-9439 and he will be at his new location on May 12, 1958. The remainder of the firm will remain in practice with essentially its same staff under a new firm name of Dunham & Lesan. The address and telephone number are unchanged, These changes are made with the complete agreement of all parties in our firm and we feel that they will be to the best interest of all our clients. Very truly yours, DUNHAM & LOGAN' Certified Public Accountants 31g . z O • pz • nCRlCAT P.OVNMAM,C.P.A. WALTER O.LCBAN,are.P.A. DUNHAM & LESAN CERTI IIEO PUBLIC ACCOUNTANTS 225 OENNAM BUILDING OENVER 2,COLORADO MAIN 3•••357 September 29, 1958 The Honorable Board of County Commissioners Weld County Greeley, Colorado Gentlemen: Enclosed are five bound copies and one additional unbound copy of our report on examination of Weld County, Colorado, for the six months ended June 30, 1958. The appropriate schedules in the unbound copy may be distributed to the various County offices. One bound copy of the report is to be mailed to the State Auditor. Very truly yours, DUNHAM & LESAN Herbert R. Dunham Certified Public Accountant HRD:sdb Enclosures •nm $Mn ' • • ' S't�m0 . cO -D CO .. • ��nn � �_ : 4 goer, z- > 0 •. mz co • t.iit,t, • • 5 } a: ,e...,....,...z.-t:n.di • • DELAYING APPOINTMENT OF COUNTY AUDaOR FOR THE YEAR, 1959, TO A FUTURE DATED: On Motion, it was RESOLVED, that the appointment of County Auditor for the year, 1959, be postponed to a future date. AYES: / T B RD OF COUNTY COMMISSIONERS WE ' COUNTY, COLORADO DATED: JANUARY 13, 1959. a io .� O a- m 4 ... K r G. n Ler: .t K -i g z N • : _tri m � • CO 4. c r tea, \ 1 -00 APPOINTING FIRM OF DUNHAM, LESAN 8 STEPHEENSON, C.P.A.•S AS COUNTY AUDITOR FOR WELD COUNTY FOR THE YEAR, 1959: On motion, duly made and seconded, it was RESOLVED, that Dunham, Lesan 8 Stephenson, C.P.A.'s, 777 Grant Street, Denver, Colorado, is appointed as Auditor for Weld County, Colorado, for the year, 1959, and, for semi annual audits of the County and said Audits to be paid on an hourly accrual basis payable upon completion of semi annual audits; this amount to include extra compensation for auditing outlaying Justices of the Peace Docket Books; and the further compliance with the provision of Colo- rado Revised Statutes 1953, 110-1-1 to 110-1-8, but to serve at the pleasure of the Board. AYES: .� r� THE BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO DATED: AUGUST 1Y, 1959 rj m�jf .4rs h )PbAll [[��77 +•1 0 T ,. com UU VJry ~ _ N "' 6i 2r{= R of a1. 7 it, : 1 : : Jfl! r� . J .i T. 4. APPOINTING FIRM OF DUNHAM, LESAN AND STEPHENSON, C.P.A.'s AS COUNTY AUDITOR FOR THE YEAR, 1961: On motion, duly made and seconded, it was RESOLVED, that Dunham, Lesan & Stephenson, C.P.A.'s, 777 Grant Street, Denver, Colorado, is appointed as Auditor for Weld County, Colorado, for the year, 1961, and, for semi annual audits of the County and said Audits to be paid on an hourly accrual basis payable upon completion of semi annual audits; this amount to include extra compensation for auditing outlaying Justices of the Peace Docket Books; and the father compliance with the provision of Colorado Revised Statutes 1953, 110-1-1 to 110-1-8, but to serve at the pleasure of the Board. r AYES: THE BOARD 0 COUNTY COMMIONERS WELD COUNTY, COLORADO �% DATED: JANUARY 10, 1961; A `s1' •m z ,} A > m,� Y o i O Cfl Z ' �` � 8 a lr t7• � C r P'• a+ y z ',3‘ 7 J a r .. w a .. • • .. 1 i . . V .: w °ae 2, n. 7. t 9 "5 vw: .5:@ 70ad G GoCccc ?ASV,' /4e-t* TO APPOINT COUNTY AUDITOR FOR THE YEAR 1963, BROUGH AND FULLER, CERTIFIED PUBLIC ACCOUNTANTS: On motion duly made and seconded, it was RESOLVED, that the firm of Brough and Fuller, Certified Public Accountants, Greeley, Colorado be appointed as Auditor for Weld County, Colorado, for the year 1963 and for semi-annual audits of the County, said audits to be paid on an hourly accrual basis payable upon completion thereof, said amount to include extra compensa- tion for auditing outlying docket books of Sustices of the peace; aforementioned auditor to comply fully with the provisions of 1953 Colorado Revised Statutes, 110-1-1 to 110-1-8 inclusive, but to serve at the pleasure of the Board. AYES: �L //„_ _, ra ' i i THE BOARD OF COUNTY CO ISSIONERS DATED: April 3, 1963 WELD COUNTY, COLORADO Minute Book 32:Page ;NW' ra, APPOINTING FIRM OF BROUGH AND FULLER, CERTIFIED PUBLIC ACCOUNTANTS, AS COUNTY AUDITOR FOR THE YEAR, 1962: On motion duly made and seconded, it was RESOLVED, that the firm of Brough and Fuller, Certified Public Accountants, Greeley, Colorado, is appointed as Auditor for Weld County, Colorado, for the year, 1962, and, for semi-annual audits of the County and said Audits to be paid on an hourly accrual basis payable upon completion of semi-annual audits; this amount to include extra compensation for auditing outlaying Justices of Peace Docket Books; and the further compliance with the provision of Colorado Revised Statues 1993, 110-1-1 to 110-1-8, but to serve at the pleasure of the Board. AYE' �O2-717,2 -� j-"771, *terry' Y THE BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO DATED: February2l, 1962 tto in \ Is�N. / ° . . \ ' f "02 \ \ / § •\ : /Q 2 / \ % CA- ' fit ° \ $ 6 Co S. N.\ t,..) 2 # V w % ! / - © � \ • • \ : §\ • E. L. HANKS LL _ CKRTIFIEO PUBLIC ACCOUNTANT 1017 NINTH STRCCI' en. 853.1816 ORCc.CT. COLORADO ' ! July 3, 1964 Mr. Herbert H. Hansen County Assessor Weld County Courthouse Greeley, Colorado Dear Nr. Hansen; I have reviewed over 2,000 merchants property tax reports for Weld County. My review included examining some of the • renditions in detail and all of the overall assessments in total. Also a large percentage o£ the businesses were visited and sight checked for company size, how well stocked, comparison with other • like businesses, etc. The time which I have used in doing this during the months of May and June, 1964 amounts to 91 hours of actual review time. This time does not inolude consulting time with you throughout the year, such time I do tot keep account of as we fill it in at tin infrequent and to the convenience of us both. Am constant- ly at your service as needed. Would estimate additional time consumed in consulting and reviewing other than months of May and June to be about 60 to 80 hours. The amount paid to ire by the County has always been far below my average rate for services. Sincerely, dm (44,utesfrel APPOINTING COUNTY AUDITOR FOR THE YEAR, 1964 ROBERT R. ANDERSON AND COMPANY, CERTIFIED PUBLIC ACCOUNTANTS: On motion duly made and seconded, it was RESOLVED, that the firm of Robert R. Anderson and Company, Certified Public Accountants, Greeley, Colorado, be appointed as Auditor for Weld County, for the year 1964 and for semi-annual audits of the County, said audits to be paid on an hourly accrual basis payable upon completion thereof, said amount to include extra compensation for auditing outlying docket books of Justices of the Peace; aforementioned auditor to comply fully with the provisions of 1953 Colorado Revised Statutes, 110-1-1 to 110-1-8 inclusive, but to serve at the pleasure of the Board. 11/21 AYES: n e •• 7 71 v l „ iv DATED: JUNE 29, 1964 THE BOARD OF COUNTY GM55IONERS WELD COUNTY, COLORADO / MB 32 Page Lo/ / • • ✓ F�(./✓0�.. APPOINTING COUNTY AUDITOR FOR THE YEAR 1965 ROBERT R. ANDERSON AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS: On motion by Commissioner Shultz, seconded by Commissioner Odle, it was RESOLVED, that the firm of Robert R. Anderson and Company, Certified Public Accountants of Greeley, Colorado, be and is hereby appointed as Auditor for Weld County, Colorado, for the year 1965 and for semi-annual audits of the County, said audits to be paid on an hourly accrual basis payable upon completion thereof; aforementioned auditor to comply fully with the provisions of 1953 Colorado Revised Statutes, 110-1-1 to 110-1-8 inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following vote: AYES:aj r-C-r i i /h .t . C<, nnr pn7. f1<. re isr-ti S o O THE BOA OF'COUNTY COMMISSIONERS DATED: JANUARY 12, 1965 WELD COUNTY, COLORADO MB 33: g g A:Consul: Auditors .a '''''''-'4,"'"'":".17 , 1,97;r4”...,4.: . r- v fpkiiCei October 28, 1965 Mr. Robert Rhodes Clerk of the District Court Greeley, Colorado C\ Dear Bob= In the course of our recent examination we noted that there are number ,`� of unclaimed funds in various cases which have been disposed of by the Court. It is our understanding that chapter 56-5-9 of the Colorado Revised Statues of 1963 provide that such funds shall periodically be turned over to the County General Fund. The dates and cases so far as we can ascertain them � are listed below and we will leave the matter in your hands to take such action ' as you feel necessary. ate Cash N4. Amount - 1337 S .82 - unallocated 11.42 •_� - 3465 20.50 - 12639 10.10 "5• - 13668 250.00 11-6-59 13884 14.00 3-14-60 14034 15.00 10-18-61 14107 30.00 5-4-61 14705 79.00 8-27-54 5064c 16.00 1954-55 5068c 185.00 10-54 5080c 38.60 6-27-55 5190c 7.15 10-29-56 5269c 27.00 3-5-8 5385c 11 .00 $718.90 This is completely beyond our knowledge and experience as accountants but we suppose that they will require a court order for appropriate disposition. U you agree with us and are able'to make such disposition would you please let us know either by telephone or in writing that such disposition has been made. . Thank you for your cooperation. Very truly yours, ROBERT R. ANDERSON & COMPANY • By: RRA:1 December 14, 1965 Mr. Robert Welsh Weld County Sheriff Weld County Courthouse Greeley, Colorado a • su • Dear Mr. Welsh: This letter is being written to inform you and all parties concerned about the collection and remittance of Sheriff's costs and expenses. Whenever there is a collection of Sheriff's fees by the District Court, County Court, or Probation Department, these fees are to be remitted directly to the Undersheriff's office which in turn will daposit such-fees to the Trea- surer's office. This procedure will alleviate the problem of having open items on the Sheriff's docket books which have been previously collected by the Courts and remitted directly to the Treasurer's office. A complete control may then exist over the Sheriff's accounts receivable for fees and costs and a more efficient operation will develop. Both the District Court and the County Court officials have agreed to cooperate with the above recommendations. The Courts have also agreed to help the Undersheriff's office determine the collectibility of any items now existing on the docket books which may have been previously collected and remitted directly to the Treasurer's office. Mr. Homer Kidder, head of the -`' 7-, Probation Department, also pledged his full cooperation, but stated that he will be able to remit to the Undersheriff's office only those costs and expenses which are designated as such. Previously the costs which were to be incurred by the Probationers have included Sheriff's costs but nct identified as such by • the Courts. ;n. ge Mr. Robert Welsh December 14. 1965 Page 2 We were very pleased by the willingness to cooperate as well as the constructive suggestions made by all parties concerned. If ow suggestions are followed the Internal control as well as the accountability of all your billings will be accomplished. If we can be of any further assistance in this matter, please advise. Very truly yours. ROBERT IL ANDERSON & COMPANY By: g at. RRA:jkm 7 Greeley cc: Mr. Homer Kidder, Head of Probation Department Mr. Robert Rhodes, Clerk of District Court _Mrs. Maxtne Johnson, Clerk of County Court Mr. Bus Smith, Vndersheriff Mr. Elmer Schultz, Chairman of the Board of County Commissioners } I U \\V, / '}J 1 November 18, 1965 Weld County, Colorado c/o Sheriff, Bob Welsh Weld County Courthouse ,- Greeley, Colorado � f �.) Dear Mr. Welsh: During the course of our audit of the books and records of Weld County, Colorado for the six months ended June 30, 1965 we noted some minor defi- ciencies in the bookkeeping procedures in the under sheriff's office and we feel they should be brought to your attention. The items in question are as follows: 1. The receipting of cash for mileage and other expenses does not always appear in the docket as being paid. (This is an oversight only, and by no means is to be interpreted as cash shortage or deficiency) 2. Duplicate invoices are used as receipts, but are not pre- . numbered. 3. The unpaid invoices are not reconciled to the open accounts on the docket books. For adequate internal control to exist, we emphasize the fact that pre- numbered invoices are a must and unpaid invoices should always correspond to the open or unpaid balances in the docket books. Recent legislation has required that all municipalities and governmental agencies maintain their books and records on an accrual basis. With the incorporation of the above suggestions, we feel that the above requirements will be complied with in regard to the record keeping functions in the under sheriff's office. U further explanation of the above recommendations is necessary, or we can help with the application of the above procedures please feel free to contact us at any time. Very truly yours, ROBERT R. ANDERSON & COMPANY By: RRA:)km Greeley �. C J: 61 is / APPOINTING COUNTY AUDITOR FOR THE YEAR 1966 ROBERT R. ANDERSON AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS: On motion by Commissioner Dunbar, seconded by Commissioner Anderson it was RESOLVED, that the firm of Robert R. Anderson and Company, Certified Public Accountants of Greeley, Colorado, be and is hereby appointed as Auditor for Weld County, Colorado, for the year 1966. BE IT FURTHER RESOLVED, by the Board of County Commissioners, Weld County, Colorado, that said auditor is to furnish a semi annual audit of the county and is to comply fully with the provisions of the 1963 Colorado Revised Statutes , 110-1- to 110-1-8 inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following vote: AYES: d rear ` ite u� f DATED: JANUARY 11, 1966 (SHE BOARD OF CO 1 TY COMMISSION WELD COUNTY, COLORADO MB:3K 33Page I Asa- C/Citadint,G : 612126Zatit., APPOINTING COUNTY AUDITOR FOR THE YEAR, 1967 ROBERT R. ANDERSON AND COMPANY CERTIFIED PUBLIC ACCOUNTANTSs On motion by Commissioner Dunbar, seconded by Commissioner Harold Anderson, it was RESOLVED, that the firm of Robert R. Anderson and Company, Certified Public Accountants of Greeley, Colorado, be and is hereby appointed as Auditor of Weld County, Colorado, for the year, 1967; and BE IT FURTHER RESOLVED, by the Board of County Commissioners of Weld County, Colorado that said auditor is to furnish a semi-annual audit of the County and is to comply fully with the provisions of the 1963 Colorado Revised Statutes, Chapter 110-1 thru 110-1-8 inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following vote: J i BARDOFCUNTY•-*•COMMISSIONERS DATED: JANUARY 11, 1967 WELD COUNTY, COLORADO n & r �� ROBERT R.ANDERSON 8 COMPANY, CERTIFIED PUBLIC ACCOUNTANTS etw a atm SIRLOIN° GREELEY,COLORADO wwo..c Zee-wwor wwteltw weALtV DU14D,wO 9OULDER,COLORADO ',Nowt ma-eoe4 •OKwi w,unewww,G.,A. AVSSLU.D.V.am,GM1A, f.WMlt5 .sw ,,. March 30, 1967 W4{MDW ft040.wV MG.V wyC.M1.. Board of County Commissioners Weld County, Colorado Gentlemen: Agreeable to your request for my opinions with respect to anticipated expenditures in the departments of District Attorney and Sheriff, I submit the following comments: It is my understanding that unforseen circumstances have occurred in connection with the above mentioned departments with the expectation that 1967 expenditures will exceed appropriations. The question immediately arises as to the desirability or necessity at this time to amend the County General Budget for 1967. I believe that increased expenditures as agreed between you, the Sheriff, and the District Attorney should be charged against their budgets as now established. Later this year when work is commenced on the 1968 budget, the current year (1967) expenditures for the two departments, as well as the entire County General Fund, will be reviewed carefully. If at this time we can reasonably expect that 1967 expenditures will exceed the 1967 budget, it will be necessary to prepare a supplemental County General Fund budget with sufficient additional appropriations to compensate for the increased expenditures. I am certain that the 1967 budget as approved in October, 1966 showed an estimated December 31 , 1967 carry-over balance in sufficient amount to permit supplemental appropriations. Yours truly, ROBERT R. ANDERSON & COMPANY ByS /G era m ' RRA:ljw Greeley, Colo. } r ;* 4: •t• ♦-L w�+, S+5yr �ar1A,, err � r^`; '. '1. krr Asir t r x�ke : ry. t - i r J 45-1-f-5,-5;;;44 ,4), '7.4 tk A r if jt ,�' t, �' r _ A f : 'March 30, 1966 Board of County Commissioners a Weld County. Colorado Gentlemen: Agreeable to your request for my opinions with respect to anticipated expenditures in the departments of District Attorney and Sheriff, I submit the "f following comments: • rliTh 'It is my understanding that unforseen circumstances have occurred I I in connection with the above mentioned departments with the expectation that 1967 expenditures will exceed appropriations. The question immediately arises as to the desirability or necessity at this time to amend the County General Budget for 1967. I believe that increased expenditures as agreed between you, the Sheriff, and the District Attorney should be charged against their budgets as now established. 'Later this year when work is commenced on the 1968 budget, the current year (1967) expenditures for the two departments, as well as the entire County General Fund, will be reviewed carefully. I£ at this time we can reasonably expect that 1967 expenditures will exceed the.1967 budget, it will be necessary to prepare a supplemental County.General Fund budget with sufficient additional appropriations to compensate for the increased expenditures. I am certain that the 1967 budget as approved in October, • 1966 showed an estimated December 31, 1967 carry-over balance in sufficient amount to permit supplemental appropriations. Yours truly, ROBERT R. ANDERSON & COMPANY RRA:ljw ;y Greeley, Colo. 1 0.i AR^MALL M. ANDERSON, CMAirn AN aria •W ^V[NUe, tRRR�p HAROLD W ANDERSON, CMAINnAN INO•T[M C4PlIN3GIt�V�V/y/�� /� JOMMafOWM /�IJ� // � ��VTC EDWARD L. DUNBAR, M[M/RS f-/I-J LIC,_ /� L'l.. mar *EEO AYINUE cY„ orruc[or THE BOARD OF COUNTY COMMISSIONERS SAMUEL B. T[LEI COUNTY ATTORNEY MFAM ANN ^IOM EM, GOVNTY CLERK QMOBJAIt AND GLEN(OI BOARD PHONE SOl•/ala {%t a\ oecember 7, 1967 E.L. Banks, C.e.A. 1817 - 9th Street Greeley, Colorado liar Mr. Hanks: Your recent latter written to the attention of the present Weld County Assessor regarding a Statement in the sum of ;.600 for your purported services has been turned over to this office for attention. Please to advised that I have investigated the facts and circumstances of your employment by the former Weld County Assessor and must conclude that you have been paid in full for your services for the years 1965 and 1966. I am further informed that your employment was always figured on a calendar year basis and not on the fiscal year basis as you intimate in your latter. In view of the above, we regret that we cannot enter- tain your claim for payment. Ver yours, edrefrif sAmuLL s. cL;r County Attorney SS'I1:3s cc: Weld County Assessor board of County Commissioners NAD CD. CIIE A!DTIT!S BFPT. DEC8 1967 GRZfl r coin lit0 at+ XAAwm.a.., ffwwtue?.{k APPOINT COUNTY AUDITOR FOR THE YEAR, 1968 ANDERSON, HUNTER, THOMTE AND KURTZ CERTIFIED PUBLIC ACCOUNTANTS: On Motion by Commissioner Dunbar, seconded by Commissioner Marshall H. Anderson, it was RESOLVED, that the firm of Anderson,Hunter, Thomte and Kurtz, Certified Public Accountants of Greeley, Colorado, be and the same is hereby appointed as Auditor of Weld County, Colorado, for the year, 1968; and BE IT FURTHER RESOLVED, by the Board of County Commissioners of Weld County, Colorado that said Auditor is to furnish a semi-annual audit of the County and is to comply fully with the provisions of the 1963 Colorado Revised Statutes, Chapter 110-1 thru 110-1-8, inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following vote: AYES: '77/;-'/I.,{;;/- 1 //ir.�/�ilr'�✓/�4.✓T'16.rr.7 ILC.,added-,THEeitReeictiCielt,j COUNTY COMMISSIONERS WELD COUNTY, COLORADO DATED: FEBRUARY 28, 1968 022e44-4. & —. . APPOINT COUNTY AUDITOR FOR THE YEAR, 1969 ANDERSON, HUNTER, THOMTE AND KURTZ CERTIFIED PUBLIC ACCOUNTANTS: On motion by Commissioner Marshall H. Anderson, seconded by Commissioner Harold W. Anderson, it was RESOLVED, that the firm of Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants of Greeley, Colorado, be and the same is hereby appointed as Auditor of Weld County, Colorado, for the year, 1969; and BE IT FURTHER RESOLVED, by the Board of County Commissioners of Weld County, Colorado, that said Auditor is to furnish a semi-annual audit of the County and is to comply fully with the provisions of the 1963 Colorado Revised Statutes, Chapter 110-1 through 110-1-8, inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following vote: f .eer,* DATED: JANUARY 15, 1969 / nie BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO mb 35 Page -1A3 A: Consultants: Auditors atiiitjtH • APPOINT COUNTY AUDITOR FOR THE YEAR, 1970 ANDERSON, HUNTER, THOMTE AND KURTZ CERTIFIED PUBLIC ACCOUNTANTS: On motion by Commissioner Marshall H. Anderson, seconded by Commissioner Harold W. Anderson, it was RESOLVED, that the firm of Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants of Greeley, Colorado, be and the same is hereby appointed as Auditor of Weld County, Colorado, for the year, 1970, and BE IT FURTHER RESOLVED, by the Board of County Commissioners of Weld County, Colorado, that said Auditor is to furnish an audit of the County and is to comply fully with the provisions of the 1963 Colorado Revised Statutes, Chapter 110-1 through 110-1-8, inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following votes // AYES: ��. /5. Y/Zi��-0;ted / 4 QA674Za«Shf/�'�r /THE BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO DATED: JANUARY 13, 1970 I MB 36: f.,37 ;Ai:Consultants Auditors 41 APPOINT COUNTY AUDITOR FOR THE YEAR 1971 ANDERSON, HUNTER,THOMTE AND KURTZ CERTIFIED PUBLIC ACCOUNTANTS: On motion by Commissioner Ashley, seconded by Commissioner Billings, it was; RESOLVED, that the firm of Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants of Greeley, Colorado, be and the same is hereby appointed as Auditor of Weld County, Colorado, for the year, 1971, and BE IT FURTHER RESOLVED, by the Board of County Commissioners of Weld County, Colorado, that said Auditor is to furnish an audit of the County and is to comply fully with the provisions of the 1963 Colorado Revised Statutes, Chapter 110-1 through 110-1-8, inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following votet ?�f `��T AYES1)41 C'nj� JT �� /// // i��lam! , , ,S) THE BOARD Og(COUNIY COhattSIONERS WELD COUNTY, COLORADO DATED: JANUARY 13, 1971 1 37 : 1 act Y!"�.,'. t♦., tQcY '�WpF d •X•. SP aw "Pa .�ir t r " tT .W.i •sl!' e e Rt ta,A,�7q./' ^e r -e /p 5{t eti dui yr"" r ey .4 W` t r• T ,� ^. • ///gyfp� fj r n Greeley,:Colorado June 10 "19'71 : y • Mr. Samuel'"Telop, Lawyer County Attorney First National Bank Building • Greeley, Colorado 80631 Dear Sam: •• rTh On October 30, 1968. the Board of County Commissioners created a • Public Works Fund which was designated as "Convalescent.tinit of Weld County General Hospital;" it was further identified as being established "for the purpose of providing and accumulating funds for the construction and equipping" (of a Convalescent Unit). According to a letter written by the hospital,administrator dated • 9 December 8, 1970, the Weld County Treasurer was informed:that a resolution had been adopted by the Board of Trustees of the Hospital as follows: BE IT RESOLVED, That $90,816.50 be transferred from the Convalescent Unit of the Weld County General Hospital to the Public Works Fund Hospital Building.• We are unable to find any record of this transfer having been approved by the Board of County Commissioners and would like you; opinion as to whether or not such a transfer is proper. The odd and unusual amount of the transfer $90,816.50) cannot be identified within the records of Weld County but such en amount must have had some basis for its having been so established. We would like your opinion, as County Attorney, with respect to whether or not this transfer is compatible with the Colorado State Statutes. There is another somewhat similar situation to this existing within the responsibility area of the City-County Airport Beard. In that case , a total of $8,000.00 was transferred to the Alrport_Board for the purpose of runway , .' extensions;, and we are-wondering whether or not:this is appropriate despite • • •Y � f p rr4. f.}-'1'; 44:11#a , y t :te,,,""ic{p+nn rVAgvp'NS Ati Y 4 4i7 r'cF`s aty{ e� n 7 Mr. Samuel tae ,..;wyer • Page 2" ;: Tune 10, 1971 the fact that there was no provision for such an expenditure or transfer in the budget. It,is entirely possible that this has been discussed&in your close "1' association with the Board,of County Commtsstoners and you may bo able to' clarify the' whole matter for us by just giving us a letter relative to the matter. Very truly yours, ANDERSON,'BUNTER, TTHOMTE & KURTZ '_ GvY/r</n .•"G Robert R. Anderson :. RRA:kp cc✓Board of.County Commissioners Mr.'Barton Buss, Chief'Accounting Officer ,. ' . .. ...r :„. ) LII /I L ,...y, ,. . „. . ,_ s ,. . . . .. , . , ,,. .,. . . . . , .. , , . . . . . . . , . ..... , , , , .. , - , ,, . „ . . ,i. , _ . , , , . ..., . , , . . . . .. . . , h, • MR. ANDERSON i� r,' ,� M.:•i,.,etti._„t ANDERSON, HUNTER,TMOMTE & KURTZ CCRTIMIeO PUBLIC ACCOUNTANTS Greeley, Colorado January 22, 1991 WPM M,AMOCRSOM,CJ,A. MV RCA O.TMOMTC,C,P,A. CHARLES M.AVMTZ,C.M.A. PILLARS W,MVMCM,,A., .n A. DAMPS,.SCMWARTZ,C. .A. Board of County Commissioners (Board of Directors) Public Welfare Department Weld County, Colorado Greeley, Colorado 80631 Gentlemen: At your request, we are reviewing the accounting procedures, the financial data processing, and the reporting procedures to the Board of Directors and the State of Colorado Department of Social Services for the Weld County Public Welfare Department. We feel it is important that all parties currently concerned with Public Welfare Department operations be fully aware of the purpose and nature of our engagement. This understanding should eliminate probable duplication of effort and cost for concurrent engagements now in progress by Carl Becker and Co. and our firm. Our involvement at the Public Welfare Department will include the following: . Review all current methods, procedures and documents used by the Public Welfare Department accounting office. . Review and analyze all accounting procedures pertaining to the Public Welfare Department now involving the Weld County Clerk, Treasurer, and the Chief Accounting Officer. . Review and analyze the financial data processing now being performed by the Greeley National Bank Computer Service Bureau. . Design and install accounting systems compatible with Colorado Local Government Audit Law satisfying all local, state and federal reporting requirements . . Design and implement the necessary accounting procedures to establish and maintain control of the fixed assets of the department. y-me^4 y .''J ' ' / —"-' —tent/ • Board of County Commissioners (Board of Directors) Page 2 January 22, 1971 . Develop meaningful financial and statistical reports for all levels of management. We understand the above mentioned objectives are of primary importance in this engagement. The design and implementation of sound accounting systems producing accurate and meaningful financial information reports are important in making businesslike decisions, particularly where social responsibilities have primary emphasis. Normally during an engagement such as this, various matters not specifically within our scope will come to our attention on which we recommend certain revisions, additions or deletions. We will advise Mr. Barton Buss, Chief Accounting Officer of Weld County, of our progress on the initial objectives noted above and will obtain his permission before proceeding in any unrelated area. We bill our management services engagements monthly at standards rates for the hours spent by our firm. We will submit periodic progress reports as we complete the engagement phases enabling the Board to review project results. The majority of our review and analysis will be completed by February 15, 1971. The design and implementation of systems will be completed as soon as possible thereafter. We look forward to servicing the County and the Public Welfare Department. If any questions arise regarding matters discussed above, we will be available at your convenience. Very truly yours, ANDERSON, HUNTER, THOMTE & KURTZ i'Q/y1 G l.4.3a n't, Robert R. Anderson RRA:kp • A •4 Wti4 411) ANDERSON, HUNTER," NOMTE a KURTZ CCRTIrECO PUBLIC ACCOUNTANTS Greeley, Colorado August 18, 1971 N0SCNT N,AM0MS0M,C•r•A• NUS3Ul 4,TM0MTC,C.Y•A, CMANlC4.,KVNTl,C.Y.A. WiiNNO W.MVMT@•JIL,C.Y•A• OANWIN R 50.0/0177,C A. Mr. Barton Buss, Chief Accounting Officer Weld County, Colorado Greeley, Colorado Dear Mr. Buss: As discussed with you, we have prepared an estimate of our fee for the audit of the various funds and departments of Weld County, Colorado, for the year ended December 31, 1971. Our estimate is based upon the number of hours incurred by our audit personnel during the 1970 audit multi- plied by our customary audit rates. From this starting point, we estimate our fee to be approximately $19,000 , including out-of-pocket expenses. I am sure you appreciate the difficulties of allocating to specific funds or departments the aggregate time spent by the audit staff in general management of the engagement, in con- ferences on accounting problems, in statement preparation, etc. With the foregoing reservations, our proposed breakdown of the fee by funds or departments is as follows: General Fund S 9,000 Road and Bridge Fund 3,000> Public Welfare Fund 2,000 Retirement Fund 1,000 Health Department 1, 100 Mental Health Department 1,700 Nursing Home 1 ,200 Total $ 19,000 In addition to preparing the financial statements and the rendering of our opinion of the various funds and departments of Weld County, we would continue to assist in the preparation of the Medicare and Welfare reports pertaining to Nursing Home operations. We expect to continue to make sug- gestions for improvements in internal controls and in accounting and office procedures based upon our observations during the course of the audit. • 0 At the completion of our engagement, we will compute our fee on the basis of the actual time spent and out-of-pocket costs incurred. If the aggregate fee thus computed amounts to less than the estimated $19,000, we will bill you the lesser amount. If for any reason it appears that the aggregate fee will exceed the estimated $19,000, we shall immediately consult with you and furnish you with an analysis of the reasons therefore; if extra work should be authorized, an estimate of the additional cost would be made so that such services could be billed separately. If you can make some of your accounting personnel available for preparation of account analysis and other financial data, the resulting saving of time by our staff will be passed onto you. Any special accounting projects not included in the normal examination of the financial statements listed above will be separately submitted for authorization by you and the Board of County Commissioners. Any such special projects would be billed separately from the regular audit fees. Our report of the financial statements, barring unforeseen problems or circumstances,will be submitted by March 31, 1972. A duplicate copy of this proposal is enclosed, so that one may be returned for our records . Very truly yours, ANDERSON, HUNTER, THOMTE & KURTZ By a OlG�Gsaes✓ Partner Accepted this /'/YC day ofGe,- ✓nse 19 71, Weld County, Colorado BYir """ i; i-oc/ 6.42: Title G_,, a A .. ,,y, APPOINT COUNTY AUDITOR FOR THE YEAR 1972 ANDERSON, HUNTER, THOMTE AND KURTZ CERTIFIED PUBLIC ACCOUNTANTS: On motion by Commissioner Ashley , seconded by Commissioner Anderson it was; RESOLVED, that the firm of Anderson, Hunter, Thomte and Kurtz Certified Public Accountants of Greeley, Colorado, be and the same is hereby appointed as Auditor of Weld County, Colorado, for the year, 1972, and BE rr FURTHER RESOLVED, by the Board of County Commissioners of Weld County, Colorado, that said Auditor is to furnish an audit of the County and is to comply fully with the provisions of the 1963 Colorado Revised Statutes, Chapter 110-1 through 110-1-9, inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following vote! AYES J (1.- A4/p�7d147 B A O C08 COMMISSIONERS WELD COUNTY, COLORADO DATED: JANUARY 11, 1972 • • �. Coy APPOINT COUNTY AUDITOR FOR THE YEAR 1973 ANDERSON, HUNTER, THOMrE AND KURTZ CERTIFIED PUBLIC ACCOUNTANTS: On motion by Commissioner Ashley, seconded by Commissioner Moser it was; RESOLVED, that the firm of Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants of Greeley, Colorado, be and the same are hereby appointed as Auditor of Weld County, Colorado, for the year 1973, and BE IT FURTHER RESOLVED, by the Board of County Commissioners of Weld County, Colorado, that said Auditors are to furnish an audit of the County and are to comply fully with the provisions of the 1963 Colorado Revised Statutes, Chapter 110-1 through 110-1-9, inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following vote: �i /� !r --,T7.r1e.«dJ/1' THE / OI'Y/CO MMIS IONERS' WE COWRY, UN'COLORADO DATED: JANUARY 10., 1973 (''C,. A # 7-9 • APPOINT COUNTY AUDITOR FOR THE YEAR 1975 ANDERSON, HUNTER, THOMTE & KURTZ: On motion by Commissioner Jacobucci seconded by Commissioner Moser , it was; RESOLVED, by the Board of County Commissioners of Weld County, Colorado, that Anderson, Hunter, Thomte & Kurtz be and they are hereby appointed County Auditor for the year 1975, but to serve at the pleasure of the Board. The above and foregoing resolution was adopted by the following vote on roll call: /r AYES: . ...re / '�f. i/4 jo /1.-ceylir 4,44 E B ARD OF O T COMMISSIONERS WELD COUNTY,�COLORADO DATED: January 14, 1975 e � eDi7.5u1TG nTs-/yk dt 7-0 1-s 1 APPOINT COUNTY AUDITOR FOR THE YEAR 1974 ANDERSON, HUNTER, THOMTE AND KURTZ CERTIFIED PUBLIC ACCOUNTANTS: RESOLVED, that the firm of Anderson, Hunter, Thomte and Kurtz, Certified Public Accountants of Greeley, Colorado, be and the same arc hereby appointed as Auditor of Weld County, Colorado, for the year 1974 and BE IT FURTHER RESOLVED, by the Board of County Commissioners of Weld County, Colorado, that said Auditors are to furnish an audit of the County and are to comply fully with the provisions of the 1963 Colorado Revised Statutes, Chapter 110-1 through 110-1-9, inclusive, but to serve at the pleasure of the Board. The above and foregoing resolution was unanimously adopted by the following vote: AYES: etc' l (.�.�ged '� TH Q S1JSI NERS WEL COON , COLORADO DATED: March 6, 1974 • ANDERSON, HUNTER,TMOMTE 8 KuRrz CERT r,EO PUBLIC ACCOUNTANTS (303) 332-7.407 72.4 8TH STREET OREELCV,COLORADO PVSSCu0.dOnC,C.r.A. P. O.BOX 310 004531 rcR T'f Arc' '.(.��..,� CAAIRSA •.- - •J01y„✓�_ Wp,MD.COSA/ X.C p.A A. C; . l n M1��WI D.CA(COLC.C,P.A. November 20, 197S JAPES 1..11rC.t,P.A. DEC 201975 •ICNARD M.SAWN C.R A. 11 Mr. Glenn K. Billings oecm_Ey, coca, 1 County Commissioner Weld County, Colorado Greeley, Colorado 80631 Dear Glenn: In accordance with your request, we have compiled certain information relative to the accounting services utilized by Weld County. The annual audit presently encompasses thirteen (13) funds and ten (10) separate departmental operations. Additionally, separate audit reports are required on two (2) federal grants which include compliance verification in addition to financial certification. More grant compliance type audits can be expected in the future. Approximately 2,500 hours were incurred in performing the 1974 annual audit. In prior years, the County Auditor has been requested to assist in such projects and engagements as assisting the various departments in improving their accounting systems and procedures, preparation of special report of Road and Bridge Fund opera- tions for the Department of Highways, assistance in regard to flood disaster reimburse- ments, preparation of A-87 cost allocation plans, assistance in regard to medicare and medicaid cost reimbursements and assistance in the preparation of Retirement Fund notification reports to members. We have also performed special audits of specific operations such as the Sheriff's civil department, Clerk and Recorder's department and dump site operations when requested. Approximately 500 hours were incurred in such activities during 1975. Assuming a total time requirement of 3,000 hours, this would be equivalent to four (4) people working full time for about five (5) months. It should also be noted that state law requires that audit reports be submitted by June 30th of each year and federal rant audits are usually due four (4) months after year end. Extraneous to the auditing function, we have provided management services to Weld County in automating several accounting systems. These include the Road and Bridge Cost Accounting System, Fixed Asset Accounting System, Equipment Reporting System, Retirement Fund Members Status Reporting System, and Expenditure Reporting System for all funds. We are currently assisting the Clerk and Recorder and County Treasurer in automating certain portions of their accounting and reporting systems. These management services are not directly related to the auditing function, however, our knowledge of the systems does minimize our start up time since we don't have to relearn the accounting systems employed. • • County Commissioner November 20, 1975 Page 2 Many characteristics are involved in working with a governmental organization the size of Weld County. It takes many years of experience to be able to effectively work with various elected and appointed officials who have different political as well as administrative view points. Additionally, it is imperative that the County Auditor has adequate technical training and proficiency as an auditor, maintains an indepen- dence in mental attitude and exercises due professional care in the performance of the examination. We sincerely feel that our firm possesses these characteristics. We hope that the above information will be useful in choosing an auditing firm capable of performing the services required by Weld County. Should you or any of the other Commissioners desire further information, we will be available at your convenience. Very truly yours, ANDERSON, HUNTER, THOMTE & KURTZ William J. Siebert, C.P.A. cmh A APPOINT COUNTY AUDITOR FOR THE YEAR 1976 ANDERSON, HUNTER, THOMTE & KURTZ: On motion by Commissioner Moser seconded by Commissioner Jacobucci, it was; RESOLVED, by the Board of County Commissioners of Weld County, Colorado, that the Certified Public Accountant firm Anderson, Hunter, Thomte. & Kurtz be and it hereby is appointed County Auditor for the year 1976, but to serve at the pleasure of the Board. The above and foregoing resolution was, on motion duly made and seconded, adopted by the following vote this 3rd day of December, 1975. THE BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO et telir li, ATTEST:c5:74 .r v C TY CLERK AND RECORDER 'ANLERK TO THE . ARD \BX: Cl c1 eputy Coun y C er AS T , FORM: '— otlnty Attorney L, ` r� A: CONSU- Auditors /....);) • RECEIPT FOR CERTIFIED MAIL--30 ' (plus postage) sENT To Bi 1 Siebert I POSTMARK It Thom 1 DR DATE • CD _8 21-An& .th=Bu4rl4ang• EV P.O.;STAY(AND 211 DE Greeley, Colo. 8063'1 '12/4/75 Ct opiei sii stiitVfe[tee u6dfft3liit itis RETDRN }�rRorf to wiiv .n'd INe dellrRN,�t�f {' REECIPT I W tNAellvery TO:tOEfeuee only . 66f I . 2. SISTA wMS data M6.WARM d*IMIlld.,..361 " " 6ERVICt3 WITS 6•I'vej ,tto addressee only 6yf , tid-tvtirtrACAMEtstt"D'Ntr— 50f I Z PS rorwr 3800 ': 'NO INSURANCE COVERAGEf0VIDED✓' (5...4.65., aide) Ayr. 1971 NOT FOR INTERNATIONAL MAIL .op,jn o- Ae9.0ei • j"`tl 7976 r� a c i t , 1 1 rye' Y J 11ee M , ♦ v 0, - 't d ♦ Jl r 9 ` L 3 N i . , 9 ! ! �� ) .". t i` U�t L t I J TEA <4';`#“:". �,a� + ..;•',....; � i "a 1 , l�r` _ v. zCi 4 fi; fit, . hi., r w l ; 7je t1'it ;• r '. ,,,,,t44 A1r 1 :rr" tt! t4 J• J 1 W�$!i>vr `T Skq„a X31 of��TW�r a:7f,. `.,N. tiM r V i1 + in;.'"h ,4 Y! 1e*"', '.. + a`'3° �''� '7, 1 ...,„,,, 'r Y%ti �4. 0 ,,r� -' i4 i +• 5� �f��+l+Kl�{��'S,r iG ;,NJ 44. il+ �':7 ;oi J •♦ L.� ... ''Ste 1 f -r ..4A144 ari+' r �r g b°' : r5 �` Lfvr. `�°' 1rsk: 1T +c L r e ors 1 _vyy.. ..4. •,.+v ��. � f4 � Jy.lM�H ,90 .;r • RESOLUTION RE: CLARIFICATION OF APPOINTMENT OF COUNTY AUDITORS FOR THE AUDIT YEAR 1976. WHEREAS, the Board of County Commissioners of Weld County, Colorado, on December 3, 1975 appointed the Certified Public Accountant firm of Anderson, Hunter, Thomte and Kurtz for the year 1976, and WHEREAS, a question has arisen as to the exact term of ' said appointment, and WHEREAS, the Board of County Commissioners desire to clarify said question by appointing the firm of Anderson, Hunter, Thomte and Kurtz for the 1976 audit which is due on June 1, 1977. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado that the Certified Public Accountant firm of Anderson, Hunter, Thomte and Kurtz be, and hereby is appointed as Weld County auditors for the audit year 1976, which audit is due June 1, 1977. • The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 24th day of January, A.D. , 1977. The above and foregoing Resolution was read into the record and signed on the 26th day of January, A.D. , 1977. BOARD OF COUNTY COMMISSIONERS LD COUNTY, COLORADO ATTEST: q J Weld County Clerk and Recorder and Clerk to the Boa + B .naz, e, 4F p uty Coun y r c APP AS TO F .� CP County Attorney , rr-r G.,( CG' 4cc.CY 6 y`G!tJ1 b1 s /C Aean , • • RESOLUTION RE: ACCEPTANCE OF LETTER OF ENGAGEMENT AND APPOINTMENT OF ANDERSON & WHITNEY, CERTIFIED PUBLIC ACCOUNTANTS AS THE WELD COUNTY AUDITOR. WHEREAS, the Board of County Commissioners of Weld County, • Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Weld County Finance Officer in referring to a letter of engagement with Anderson & Whitney, Certified Public Accountants, for the examination of the annual financial state- ments of the funds and account groups of Weld County, Colorado, for each of the five years ending December 31, 1977, 1978, 1979, 1980 and 1981, and WHEREAS, it is understood by and between the parties, that for the initial year, a target maximum of $60,000 is anticipated, • and that the parties involved mutually agree that if Anderson & Whitney find that their efforts require them to go beyond the normal audit routine, the target figure of $60,000 may be ad- justed, and WHEREAS, it has been further pointed out by the Finance Officer that either party involved in this letter of engagement, may exercise the option to terminate the remaining years of the engagement prior to July 1 of each year. NOW, THEREFORE, BE IT RESOLVED by the Board of County Com- missioners of Weld County, Colorado, that the appointment of Anderson & Whitney, Certified Public Accountants, as the County Auditor, as hereinabove described, be, and hereby is, approved. BE IT FURTHER RESOLVED that the letter of engagement be, and hereby is, accepted. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 19th day of September, A.D. , 1977. �-nn .r� BOARD OF COUNTY COMMISSIONERS ATTEST: j 1 Imo- atmA;t� 441,7 j COUNTY, COLORADO ead County Clerk and Recorder CUt�l� `'"`��' and 11erk to the d , o/ By: /t 1 �f �� eputy Count C�-w�--`- :i AP OVER AS TO FORM: ,4adr4 A egv ;d,44',r, ,2g County Attorney Date Presented: September 28, 1977: ANDERSON &WHITNEY CERTIPIEO PUBLIC ACCOUNTANTS GREELEY NATIONAL PLAZA-sv1TE 760 PHILIP O, NEVILLE,C.P.A. GREELEY,COLORADO 80631 E, KENNETH WHITNEY,C.P,A, 352-7990 September 6, 1977 County Commissioners Weld County, Colorado Greeley, Colorado 80631 Members of the Board: This letter will confirm our understanding concerning the engagement to examine the annual financial statements of the funds and account groups of Weld County, Colorado for each of the five years ending December 31, 1977, 1978, 1979, 1980 and 1981, for the purpose of expressing an opinion as to the fairness of the financial statements of each fund or group of accounts (listed in Appendix A) in conformity with generally accepted accounting principles. Either party may exercise the option to terminate the remaining years of the engagement prior to July 1 of each year. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other procedures as we consider necessary in the circumstances. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will dis- cuss the alternative with you and attempt to arrive at a solution acceptable to both of us. In making our examination, we will be aware of the possibility that fraud may exist, but it should be recognized that an examination directed to the expression of an opinion on the financial statements is not primarily or specifi- cally designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. At the conclusion of our examination we will issue a management letter which includes recommendations and comments for your attention concerning the improvement of the County's procedures and controls. • ANDERSON RSON & WH IT Weld County, Colorado - Continued CERTIFIED PUBLIC ACCOUNTANTS In addition to the preliminary work outlined in Appendix B. we will use, whenever possible, the personnel of the County to assist us in other areas of the audit. Our charges for the services discussed above will be computed at our standard rates. These standard rates, for the initial year only, will be as follows: Ken Whitney $ 45 Phil Neville 28 Byron Keimes 23 Chuck Anderson 20 Lorna Doversburger 18 Junior Accountants 17 For the initial year a target maximum of $60,000 is anticipated. This target is premised upon the County personnel preparation of all the necessary preliminary work as outlined in Appendix B. Should any of our time be involved in preparation of the accounts to be placed in auditable condition or should unforeseen irregulari- ties, and/or internal control deficiencies be disclosed which require work beyond the scope of normal audit procedures, such time and charges will be segregated by us. Every effort will be made to discuss any such efforts involving unbudgeted time in advance with your appointed representative prior to substantive time investment on our part. It is understood if such extraordinary efforts are required on our part and it is mutually agreed they are beyond normal audit routine, the target of S60,000 may be adjusted. Our billings will be segregated into the various areas of audit as outlined in our audit planning time budget. Our budget will be made available to your designated representative for review and approval. The above procedures are for purposes of appropriate cost control by the County and it is understood that we are to maintain our independence in the audit program itself, areas of examination and sample techniques. While the examination of the annual financial statements is our basic assignment, we would be available to assist you on current problems as they arise throughout the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organiza- tional structures and responsibilities, and other areas of management services. We are pleased that you have selected us as your independent certified public accountants and look forward to a pleasant relationship. e ANDERSON & WHITN Y • Weld County, Colorado - Continued CERTIFIED PU9WC ACCOUNTANTS If you find the foregoing to reflect our mutual understanding of our engage- ment, we would appreciate your signing the attached copy of this letter and returning it to us. Yours truly, A&W:ilt Enclosure I have read the above and it is my understanding of the terms of the engagement. Approved by me this 19thday of September , 1977. e: Chairm n Title: commissioner Title: Commissioner )10-0—rsletn- Title: Commissioner Title: Commissioner i • • APPENDIX A GENERAL FUND ROAD AND BRIDGE FUND SOCIAL SERVICES FUND OLD AGE PENSION FUND REVENUE SHARING TRUST FUND CONSERVATION TRUST FUND CONTINGENT FUND PUBLIC HEALTH FUND WELD COUNTY GENERAL HOSPITAL CAPITAL FUND LIBRARY EXPANSION FUND PUBLIC WORKS FUND - COUNTY BUILDINGS PUBLIC WORKS FUND - COUNTY SERVICES BUILDING INTRAGOVERNMENTAL AGENCY FUND TRUST AND AGENCY FUNDS WELD COUNTY GENERAL HOSPITAL DEPRECIATION FUND SUBDIVISION PARK SITE FUND EMPLOYEE'S RETIREMENT FUND GENERAL FIXED ASSETS GROUP OF ACCOUNTS GENERAL LONG-TERM DEBT GROUP OF ACCOUNTS { @ • • APP£NDD( B 1 . Perform any steps necessary to put the books and records of Weld County in art auditable condition. 2. Prepare all journal entries necessary for fair presentation of the financial statements including adequate documentation and explanations. 3. Prepare working trial balances as of December 31 , 1977. 4. Prepare working paper analyses of balance sheet, revenue and expenditure accounts, as selected by the Auditors. S. Prepare bank reconciliations for all bank accounts. 6. Prepare working papers demonstrating interfund agreement of all due to/from accounts. 7. Make certain that all 12/31/77 accounts payable have been recorded. For each fund, prepare workpapers listing details of all accounts payable. 8. Type the various confirmations and other related letters. 9. Pull various documents and files requested by the Auditors. 10. The format of the workpapers to be prepared will be supplied by the Auditors. • • Copy o£ resolution appointing auditor r • RECEIPT FOR CERTIFIED MAIL.--30t (plus postage) SENT 10 POSTMARK f _Anderson & Whitney 0R DATE Q STRUT AND N0. C Gz sl ee.leyational PTh,a, ru;r 760 ap P.O., STATE AND ZIP CODE O AGreeley, Co. 80631 9/28/77 . —`�6pYitisritf ict ldi 46O1b 41iftt4 ci RETURN pfr I. Show..to whom And 711.Odtrc I11i c.C RECEIPT ;With delivery to andE..ae.only bbd 2. Shows to aim.dap and Mole&Hymn..Jet SERVICES With<W ive,to addressee Only............[b, T_f1ElIVER f0 ADDAtiSEt�0Ner loe C SPECIAL DELIVERY(et tre/..reqUN.Q Z PS rem. 3800 NO INSURANCE,COVERAGE PROVIDED t3.. ether.4d.) Apr. 1971 NOT FOR INTERNATIONAL MAIL '- ' •op,,If7.0-es1.WeW n w r.r•-a :rEy' .F41 a -iiZC . "r1. r' y ',^n vM?Z' „4grrverr7" e rn:; i + Y ce .a4,....k r�*. t ;er. p e i�'�'74 -, •e p J i rr r a` ,Ga ah u")!�.,%I�.71. 'ktiaw'A.5.lol+Gflo .,"' `.�.F, '''3:°Z'r Y'w> a`li, ,daft ,'lsi" 1.+-.a v^' un. Vii.& ♦.e s rr �i ,dk X Y t y,lfif 1 " 7 '&4".41241:?'.. 'Cr/ J' .4'M�: r LM43 na" . tt; .� L96+ y �> ' , -;, Wr�z/ nor r�i>,rri Ar.a✓ r i9b� t 3 �� ',',..'•',A.: 14•Y Y'" ,k ,It Ir ��, •,,i';,••••,,,,,1,-.4;,',Y.+:..,,,,,,, ) r41� ;.h I N riff 'x 4 �F r �+M i i^ s ! s f •'r a h -O•';'!;,..A•-• A k Y.f .\-t-,,, < t ap.. G 4.-:-.8;7e r,••-•,:', n�� ,✓ N'. `�j° c"'rh � , rat ,,a :./.,/.-.%)•.4;(4e.-.?� ' 1 A 4 4'� hat, 'rt i new ')Ot1. t 4ir4 4:1 -SYS litiM � r ^:+iAs , "NCO' 21C i" .w, z" Nt: ,� : itiv r� r. 1c a m r.,r fJ7r I 3 ¢ e c ti. :1,"°:'X' 1 , f A�� ,�EL!1ftttf : Lc_ , r ,� ♦ fr W, y t t r "La. AG yy::..� +. .o,� ,:•-v U�n�> r t1 T�#iW -Ft °�S xi! /�1'}'raix...„). s r w `� .+'�v. ,,..-:•,!, Pik w,�d�.4 o , .p., t."-it t•. ,s4, Ft .4;i04 M vs w, "'cf,;�'l'(lkra, ..i,,,,,--,.4% s '.:qr?_ 44�"1Ne}"d�f e. ..4 r. ^`Su: 4 x*. 1 4'%,,,•t�l, ii,"4f.�4. '-'44,7-#.4,1" 'Isle:�ri� ' •1-, 1.1.1414°27.1:5;;;;),,=.1-11.,4 vY ^C{x m 3rA,. .• tiAxrL f x-4104%.,:ag3k sLn»na,'. ar`(R4 n , .+ • • RESOLUTION RE: AUTHORIZATION TO SIGN SUPPLEMENT TO AUDITORS'AGREEMENT WITH ANDERSON AND WHITNEY. WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Weld County Finance Officer has brought to the attention of the Board of County Commissioners, a letter from Anderson and Whitney dated October 19, 1977 confirming the under- standing that Anderson and Whitney have been engaged to examine the financial statements of the Weld County Department of Human Resources grants: Effective Period Winterization Grant #C225536 Fraa3/8/76 - 9/30/76 Title X - Winterization Grant #80033 From 3/8/76 - 3/31/77 Senior Nutrition Grant #VII-711-2 Fran 3/1/76 - 3/31/77 WHEREAS, it has been explained that the purpose of engaging Anderson and Whitney is to get their opinion as to the fairness of the presentation of the financial statements of each grant in conformity with generally accepted accounting principles and in compliance with specific grant requirements, and WHEREAS, it has been determined by the Board of County Com- missioners of Weld County, Colorado, that it would be in the best interest of Weld County to accept the supplement to the agreement with Anderson and Whitney, and to further authorize the Board of County Commissioners to execute the same. NOW, THEREFORE, BE IT RESOLVED by the Board of County Com- missioners of Weld County, Colorado, that the hereinabove men- tioned letter from Anderson and Whitney, a copy of which is attached hereto and incorporated herein, be, and hereby is, accepted. BE IT FURTHER RESOLVED by the Board of County Commissioners, that the said Board_ is hereby authorized to sign said letter. y w'b R%e+ti;I rih.1aiw/ !1 : AllF ‘--.v'IS. ',/ u8 / TOY' / rl tr,..2v f F.a • • • The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 26th day of October, A.D. , 1977. BO OF COUNTY COMMISSIONERS L COUNTY, COLO O .tom tom ATTEST: `T11 a asp;CLS °�. Weld County Clerk and Recorder an ' lerk to the Boar ► = •uty County Clerr AP:R• •D AS TO FORM: G1,___ D �►,rs ounty Attorney Date Presented: NoveYber 2, 1977 -2- • ANDERSON &WHITNEY CERTIFIED PUSLIC ACCOUNTANTS GREELEY NATIONAL PLAZA-SUITE 760 PHILIP O,NEVILLE.C.P,A. GREELEY,COLORADO 80631 E. KENNETH WHITNEY,C.P,A. 762.7900 October 19, 1977 Board of County Commissioners Weld County, Colorado Greeley, Colorado 80631 Members of the Board: This letter will confirm our understanding concerning the engagement to examine the financial statements of the following Weld County Department of Human Resources grants: Winterization Grant *C225536 for the period March 8, 1976 to September 30, 1976, Title X - Winterization Grant #80033 for the period March 8, 1976 to March 31, 1977, and Senior Nutrition Grant #VII--711-2 for the period March 1, 1976 to March 31, 1977 - for the purpose of expressing an opinion as to the fairness of the presentation of the financial statements of each grant in conformity with generally accepted accounting principles and in compliance with specific grant requirements. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other auditing procedures as we consider necessary in the circumstances. Our examination will also include the specific require- ments as set forth in the Office of Economic Opportunities "Accounting System Survey and Audit Guide for CEO Grants" manual 2410-1 dated January, 1975 and the Department of Health Education and Welfare's "Suggested Guide for Inde- pendent Accountants and Auditors for use in Auditing Programs Funded tinder Title 111 and VII of The Older Americans Act of 1965, as amended" dated April, 1977. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will dis- cuss the alternative with you and attempt to arrive at a solution acceptable to both of us. In making our examination, we will be aware of the possibility that fraud may exist, but it should be recognized that an examination directed to the expression of an opinion on the financial statements is not primarily or specifi- cally designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. • • ANDERSON & WHITNEY Weld County, Colorado - Continued. C CRTs PICO PUBLIC ACCCVNTAneS Whenever possible, we will use the personnel of the County as well as their schedules, reports and correspondence. Our charges for the services discussed above will be computed at our standard rates and such charges are eligible costs of the grants examined. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. While the examination of the financial statements is our basic assignment, we would be available to assist you on current problems as they arise throughout the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organizational structures and responsibilities, and other areas of management services. We are pleased that you have selected us as your independent certified public accountants and look forward to a pleasant relationship. If you find the foregoing to reflect our mutual understanding of our engage- ment, we would appreciate your signing the attached copy of this letter and returning it to us. Yours truly, A&W:ilt Enclosures I have read the above and it is my understanding of the terms of the engagement. Approved by me this 26th day f October , 19 77 e: / 7/c/ e: L...„,"`" affist, Title: Title: pn''' Title: . • 0 • Copy o£ resolution and agreement amending the auditors agreement RECEIPT FOR CERTIFIED MAIL-..30e (plus postage) SENT TO POSTMMRI( ` _AYSd2x5OI1�dY1.4 t'`l�]3't21ey OR OATS us) STREET AND R0. — 00 �Grenl eV Tmn*;,,,.,ow. '' ' 'wS_ 1 �• P 0., 5T E ARO Zit DOE a Greeley, �oQDo. 80631 11/2/77 czr OPYIOMAL ItkV1CCS��R ADCIYI�HAL ILIS�„ "TURN I. SIiOMe t0 when and dote d.Nvogr 7�i cc RECEIPT , Moth Oelivetyd to.derweee 9roy 6sf sERVteEs O• Sler WIth adee•Imtoe00...2L. 11vKN Ssf MiCiVa ti AtI0RCSsYC6hiL—.-_Y.._�..r.Y-...Y aef rj� SPECIAL DELIVERY(ammo l..pet, ......., � 4 PS PoneI Ape. 1971 3800 NO.INSURAMCC COVERAGE ►ROVIOED� (ye „�,,rde>NOT i0R INTERNATIGNAt MAIL •arp ui�0.ee4eee �.;4,6'4 77,..,°1e4,4r 4.C„-vv, �hSAe�.^.`{ e`Yr.,--',' SF rr• '�^,ts .}° y ,/('`L 4,# Y° ,3 y�. ti .xa' 'T'f ...0,,,,{0,r-t,.. w w'' '% ' _� k 0 3n u. ,1.,i y. d wy. r i r x, �,i 1 e y S� 'a ai ;><"Ta '�. �.y y }"f 't,✓+d tS fA -7,of y M /' 'rt 4 r' �t!� b h. Y l r'a f l''b'd 6 Y 4 L,"y�t�/0, r .hi►�F' A.,' /';' i°'iltih" i �y;,y K r} r Y n „ Dr:',' +ifrw r r Y ;A�EV. y. 'tk P -w .3r _. :1 'A ° �r f f at �•m+.'r. :',' Al /4' 'O- f r • w +v S FY r, t' zw • ♦n v n 1' a h i{t a. 7 ;� it: M Va,;r+ ' ryW" yefa ' ,� a3 if ,r w � ,CO+ � ! $i '+ v� N V f,.T ., t 4 } li •ti {I' •J� :q^{AOANI≥x ,' i9 i `,�whn `(+,iTx s vHt,+� .d; ,F*5��+5r.s1,..: "Y7}.�.. vYR�.m�i ...••}r;. ,.vi, •`4 Mesk4'�_-_}GyN.� „.,tw+�ww. J'}.�4+#-.^`.-^mow, d�. J • • ANDERSON &WHITNEY CERTIPIEO PUBLIC ACCOUNTANTS GREELEY NATIONAL PLAZA-SUITE 760 PHILIP O,NEVILLE,C.P.A. GREELEY,COLORADO 80631 E.KENNETH WHITNEY,C,P.A. 352.7990 April 3, 1978 Board of County Commissioners Weld County, Colorado Greeley, Colorado Members of the Board: This letter will confirm our understanding concerning the engagement to examine the financial statements of the Weld County Division of Human Re- sources Community Services Administration Grant #80114 for the year ended December 31, 1977, for the purpose of expressing an opinion as to the fairness of the presentation of the financial statements in conformity with generally accepted accounting principles and in compliance with specific grant require- ments. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other auditing procedures as we consider necessary in the circumstances. Our examination will also include the specific require- ments as set forth in the Community Services Administration "Accounting System Survey and Audit Guide for CSA Grants" manual 2410-1 dated January, 1975. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. In making our examination, we will be aware of the possibility that fraud may exist, but it should be recognized that an examination directed to the expression of an opinion on the financial statements is not primarily or specif- ically designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. Whenever possible, we will use the personnel of the County as well as their schedules, reports and correspondence. /1Na//c1�.J mr 4: Ccn�s uG , MI.+ titre&its !� ANDERSON & WHITNE1W Weld County, Colorado - Continued CCRTI/ICO PUOLIC ACCOUNTANTS Our charges for the services discussed above will be computed at our standard rates and such charges are eligible costs of the grant. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. While the examination of the financial statements is our basic assignment, we would be available to assist you on current problems as they arise throughout the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organizational structures and responsibilities, and other areas of management services. We are pleased that you have selected us as your independent certified public accountants and look forward to a pleasant relationship. If you find the foregoing to reflect our mutual understanding of our engage- ment, we would appreciate your signing the attached copy of this letter and returning it to us. Yours truly, >Alta, A&W alt Enclosure I have read the above and it is my understanding of the terms of the engagement. Approved by me this 12th day of April , 1978. Title: Chairman ;E ttA4t x e: C omm issioner FeTitle: ComMissioner 0Y Title: Commissioner Title: Commissioner • • letter for CSA grant audit J ^I Y Y Yl Op i i• H 0 g ' y ... M ; t w M _ ` N- pa ffi v ro Coe I I� ' I `V 9,> r K `IILZ33 ,•F,-, .y I I 1 9 3 g 3 yC� yyxx�� i�+ 0:C" :C i 'a shy w 181 O 1 Oii o w 22" 2 ? !ti rt to ES PSI 824 r a o m et. 0 d I I =I Y OIAuaaaen3arHaw11 g tg M V Y r'o o a '- �1 43J4AM3 1YM01Jg0 i ` la p LU S� id [ SW taeraaavwaaoea11KNg0` o E 9L6L'idV'OOSC 9m9d 9G �4 �-x -Ytt M .'”•,,,r,07,1,4:#5, r x `}. ,', , , - .--.11/44/1. yfi.0 F r 51 TS e"1' mr•- , N(r+ A • "t�.. y'*. h rjre.• .T,1Wt f t+ ,t e , r,';,.2/45 wi ih ;,...,..,4-,t.,,,- q1 , " r>r- �,w j 1{, el: S 5 � e w~: .'''*;,t.`3:.:-J�r �•-' net• 1 P1"arj:11R%t ��'.-44 . 'I c f' r' rySR� �. "e.' W`6 696r'., ". to 1 Vi �A. . .{, .f s . Rf a t s �' PR. V im. `,.. .,- :-4,.,. !.. . t�§ L r�la ! i ' , f r,.,.;:, ,,... --,-, i.,:.,;.-46.Qe*P fitvt‘411 W 41 bps p$ RjIi.i44 Snil ' i. , jl€:! f 1 g a s,,. t.,.. ‘05,, ". , . ...,„,, ,Q:)..z. ,'i 'may`_'Q� OYY�7�j,� r- -' rar J e1 , • .r „� I�YYI,�r\kb- k,'��Wr t,K,s'"1'ZT*warnY wa ,y7, .K?' ,,,,,,^n`.++ a.%-io c. o .L2#y>' k `."a.? i ' • e ANDERSON &WHITNEY CERTIFIED PUBLIC ACCOUNTANTS GREELEY NATIONAL PLAZA-SUITE 760 PHILIP 0.NEVILLE.C.P,A. GREELEY,COLORADO 80631 E. KENNETH WHITNEY,C,P.A, 352.7090 April 18, 1978 Board of County Commissioners Weld County, Colorado Greeley, Colorado Members of the Board: This letter will confirm our understanding concerning the engagement to examine the financial statements of the Weld County Division of Human Re- sources Department of Health, Education, and Welfare Grant #8-C-35 (Head Start) and Grant *8-C-57 (Head Start Handicap) for the year ended December 31, 1977, for the purpose of expressing an opinion as to the fairness of the presentation of the financial statements in conformity with generally accepted accounting principles and in compliance with specific grant requirements. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other auditing procedures as we consider neces- sary in the circumstances. Our examination will also include the specific requirements as set forth in "Standards for Audit of Governmental Organizations, Programs, Activities & Functions" issued by the Comptroller of the 'United States dated 1974 and the Department of Health, Education, and Welfare "Guide for Audits of Head Start Program Grants" dated January, 1977. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. In making our examination, we will be aware of the possibility that fraud may exist, but it should be recognized that an examination directed to the expression of an opinion on the financial statements is not primarily or specif- ically designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. Whenever possible, we will use the personnel of the County as well as their schedules, reports and correspondence. 4,74., n .� Q, agar . . 4Lon: 1 t y ANDERSON & WHITNEY I CERTIFIED PUBLIC ACCOUNTANTS Weld County, Colorado - Continued Our charges for the services discussed above will be computed at our standard rates and such charges are eligible costs of the grant. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. While the examination of the financial statements is our basic assignment, we would be available to assist you on current problems as they arise throughout the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organizational struc- tures and responsibilities, and other areas of management services. We are pleased that you have selected us as your independent certified public accountants and look forward to a pleasant relationship. If you find the foregoing to reflect our mutual understanding of our engage- ment, we would appreciate your signing the attached copy of this letter and returning it to us. Yours truly, atitouved c aasej, A&W:ilt Enclosure I have read the above and it is my understanding of the terms of the engagement. Approved by me this 19th day of April ILLIC-1, , 1978. Ti airman• Ch ..,... Attest: { ;CLJtl/ta�6t,dri .. . /i I�r/�c�✓w /Lt • Comm e 'aei-3- unty Clerk and,--Re der and Cie k to the Bo rd 1 By ,; n � ._- .._.--�l,.' !�_.0omml loner - - - ; ✓ o Title: eputy Coun y CleoYc--- \ 1/4....-I \ , aest_pnear, aztete.„...._ } Title: commissioner / ile p ' Title: Commissioner 4 r • • cc: letter of agreement for examination of H.R.D. Head Start Grants I RECEIPT FOR CERTIFIED MAIL-30e (plus postage) POSTMARK SENT TO OR DATE _x\nderso st Whitgey M STREET AND NO. r Cr) Grly. Natl. Plaza, Suite 760 CC P.O., STATE AND ZIP CODE 4/19/78 Greeley,__Co. 80631 T G OM)liAL SERVICES YOR ADOt71IT1 A TEiS _ Cr '-- •_-�/. SAewi t•whom and dab deilvnS 154 RETURN /With delivery to.odreree only 65R Lc RECEIPT E. Snows To whom,date we stare delivered.,16. SERVICES With deliver to eddgoue only DEuvCn fo=AblieftSerehl _ 50# 6 SPECIAL DELIVERY (•••••-•••rogalW4 I Z ►S corm o NO INSURANCE COVERAGE PROVIDED— (S.. Oh*. 'id.) Apr. 1971 9600 NOT FOR INTERNATIONAL MAIL +ar0,ur,0,,eu..e. wNS_trkil" 'L 'Ix " A+•.•-r? wr m +N 1,1,47#':g";‘'". a 'WI +Av e s�.' n ',� ' ' �+p�,. y.t t tt i ,y. '---'4,,-,„, f 5 r. .IJY, hl y�I,, Id.e.i `,.nv f ` y 5 . r'at G M rtkI 4. :Pt. W 1- w } 'D t� ` m t6 AD + 'b .� e t � .T Cv • Y • a 41 '.4 el r+ n +-I Al � � . v -.IL' r,Q, M=+t0,.00 VP �• 0.. 0\i % I4IUff fiats 'n}aZE( 1Y—� �; t. +� 'ES Vt A r"4 Y Ile�lv. •v�l:', "w1t a._....1 fief Z,.r"'A r.,v6.. AS,1 i, .,.,I mSa. P.:,3/44v .�. .9e> • • ANDERSON & WHITNEY CERTIFIED PUBLIC ACCOUNTANTS GREELEY NATIONAL PLAZA-SUITE 760 PHiuP 0. Nevi Lite,c. P. A. GREELEY.COLORADO80C>37 E. KENNETH WHITNEY,C.P.A. 067.7990 June 12, 1978 Board of County Commissioners Weld County, Colorado Greeley, Colorado 80631 Members of the Board: This letter will confirm our understanding concerning the engagement to examine the financial statements of the Weld County Division of Human Resources Senior Nutrition Grant *VII-711-2 for the period April 1, 1977 to March 31, 1978 - for the purpose of expressing an opinion as to the fairness of the presentation of the financial statements of each grant in conformity with generally accepted accounting principles and in compliance with specific grant requirements. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such test of the accounting records and such other auditing procedures as we consider necessary in the circum- stances. Our examination will also include the specific requirements as set forth in the Department of Health Education and Welfare"s Suggested Guide for Indepen- dent Accountants and Auditors for use in Auditing Progrems_Funcled Under Title in end VII of The Older Americans Act of 1966 , as amended, dated April, 1977. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. In making our examination, we will be aware of the possibility that fraud may exist, but it should be recognized that an examination directed to the expression of an opinion an the financial statements is not primarily or specifically designed, and connot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. Whenever possible, we will use the personnel of the County as well as their schedules, reports and correspondence. rr, � ( q7 r n,ti'.5 fob, u 1 ANDERSON & WHITNEE Weld County, Colado - Continued CERTIFIED PUSLIC ACCOUNTANTS Our charges for the services discussed above will be computed at our standard rates and such charges are eligible costs of the grants examined. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. While the examination of the financial statements is our basic assignment, we would be available to assist you on current problems as they arise throughout the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organizational structures and responsibilities, and other areas of management services. We are pleased that you have selected us as your independent certified public accountants and look forward to a pleasant relationship. If you find the foregoing to reflect our mutual understanding of our engagement, we would appreciate your signing the attached copy of this letter and returning it to us. • Yours truly, • A&W:bs Enclosure I have read the above and it is my understanding of the terms of the engagement. Approved by me this 14th day of June , 1978. Y-�.l Tit : 9/4---VaHL72-727,1,;41, • Ti )citz tie: re Title- E. Title: • • ANDERSON &WHITNEY CERTIFIED Pt/WC ACCOUNTANTS GREELEY NATIONAL PLAZA SUITE 760 PHILIP 0.NEVILLE.C.P.A. GREELEY,COLORADO 80631 E.KENNETH WHITNEY.C.P.A. 762.7000 June 19, 1978 Board of County Commissioners Weld County, Colorado Greeley, Colorado Members of the Board: This letter will confirm our understanding concerning the engagement to examine the financial statements of the Weld County Division of Human Re- sources CSA Winterization Grant, DOE Winterization Grant and Human Service Planning Grant through the Colorado Office of Human Resources for the year ended June 30, 1978, for the purpose of expressing an opinion as to the fair- ness of the presentation of the financial statements in conformity with generally accepted accounting principles and in compliance with specific grant require- ments. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other auditing procedures as we consider necessary in the circumstances. Our examination will also include the specific require- ments as set forth in the appropriate audit guides provided by CORR. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. In making our examination, we will be aware of the possibility that fraud may exist, but it should be recognized that an examination directed to the expression of an opinion on the financial statements is not primarily or specifi- cally designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. Whenever possible, we will use the personnel of the County as well as their schedules, reports and correspondence. (clef a.Ai.f nn / lag ee . cog.76e, A : C�r,t „ 4a.& -L 1a.0 ' ANDERSON & WHITNEY Weld County, Colorado - Continued ccawleo rueuc ACCOVNT .Nts Our charges for the services discussed above will be computed at our • standard rates and such charges are eligible costs of the grants. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. While the examination of the financial statements is our basic assignment, we would be available to assist you on current problems as they arise throughout the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organizational structures and responsibilities, and other areas of management services. We are pleased that you have selected us as your independent certified public accountants and look forward to a pleasant relationship. i If you find the foregoing to reflect our mutual understanding of our engage- ment, we would appreciate your signing the attached copy of this letter and returning it to us. Yours truly, A&W:bs Enclosure I have read the above and it is my understanding of the terms of the engagement. Approved by me this 26th day of June 1978. T Chairman ave nad- e: omm lion N Title: Cobissioner Attest: ' " !a7 (1„,,n7L��Ujye, )714-s.—.....— {9 /l e'd County Clerk and Recorder Title: Commissions and Clerk to the- Sa rd ,(�u � J� sy-/L E ti ,iii Qa-D llv °Deputy County Clerk Title:° Commissioner P • • ANDERSON &WHITNEY CERTIFIED PUBLIC ACCOUNTANTS OREELEY NATIONAL PLAZA-SV ITE 760 PHILIP O,NEVILLE,C.P.A. GREELEY,COLORADO 80631 E.KENNETH WHITNEY,C.P.A. 352-7990 October 4, 1978 County Commissioners Weld County, Colorado Greeley, Colorado 80631 Members of the Board: This letter will confirm our understanding concerning our engagement to perform an examination of the financial statements of the funds and account groups of Weld County, Colorado for the year ending December 31, 1978 for the purpose of expressing an opinion as to the fairness of such financial statements in conformity with generally accepted accounting principles. The details of our engagement were outlined in our letter dated September 6, 1977. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other procedures as we consider necessary in the circumstances. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. . If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. An examination directed to the expression of an opinion on the financial statements is not primarily or specifically designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. At the conclusion of our examination we will issue a management letter which includes recommendations and comments for your attention concerning the improvement of the County's procedures and controls. • • ee : q Ctectrs, e s/a`ti-�esis, G442J#ro"ZS /M /Ong/fg '�+i' �� C: '43 '� ky.... i r a v y r • ANDERSON & WHITNEY CCRTI►ICD PUBLIC ACCOUNTANTS Weld County, Colorado - Continued Our charges for the services discussed above will be computed at our standard rates. Every effort will be made to keep our time at a minimum con- sistent with the engagement requirements. Total charges will be in direct proportion to the amount of time involved to complete the engagement. Any procedures the County personnel perform, such as those listed in Appendix A, will result in a reduction in our time and related charges. Appendix B outlines three possible situations available for the 1978 audit. Our objective, and we assume yours also, is to achieve the ideal situation as soon as possible. We will continue to work with County personnel as we strive together to reach this goal. Our billings will be prepared monthly and reviewed with your designated representative along with progress reports of our work and County personnel work. The above procedures are for purposes of appropriate monitoring by the County and it is understood that we are to maintain our independence in the audit program itself, areas of examination and sample techniques. This engagement excludes the required audits of the various grants of the Division of Human Resources. Such audits are considered separate engagements with charges recorded as eligible costs of the individual grants. While the examination of the annual financial statements is our basic assignment, we would be available to assist you on current problems as they arise throughout the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organiza- tional structures and responsibilities, and other areas of management services. We are pleased that you have selected us as your independent certified public accountants and look forward to a continuing pleasant relationship. Please indicate your agreement with the arrangements discussed herein by signing and returning the enclosed cow of this letter. Sincerely, aft bat" A&W:do Enclosure ANDERSON & WH ITN EMI CERTIFIED PUBLIC ACCOUNTANTS Weld County, Colorado - Continued I have read the above and it is my understanding of the terms of the engagement. Approved by me this 18th day of October , 19]x. Title: Chai:rmari - < 'n') I Ti Commissioner Title: 'Comm sioner �n a4 :� ��Q�� ,_ .- Title: Commissioner � /Mir✓ �; � &,-;?zi,A4siv C i- Z.,. „.R 2. ea /�yLsTitle: Commissioner APPENDIX A 1. Make all adjusting journal entries necessary for fair presentation of the financial statements including adequate documentation and explanations. 2. Prepare working trial balances as of December 31, 1978. 3. Prepare working paper analyses of all balance sheet accounts, as necessary. 4. Prepare working paper analyses of revenue and expenditure accounts, as necessary. S. Prepare working papers demonstrating interfund agreement of all due to/from accounts. 6. Make certain that all 12/31/78 accounts payable and accounts receivable have been recorded. For each fund, prepare workpapers listing details of each. 7. Type the various confirmations and other related letters. 8. Provide various documents and files requested by the Auditors. 9. The format of the workpapers to be prepared will be supplied by the Auditors. 10. Prepare draft of financial statements using 1977 format. • • APPENDIX B Estimated Projected Audit Report ost Date Situation I - Ideal All workpapers prepared by County personnel and submitted to Auditors on March 1, 1979 $ 45,000 May 15, 1979 Situation II - Probable A portion of workpapers prepared by County personnel and submitted to Auditors on March 1, 1979 65,000 Tune 15, 1979 Situation III - Same as 1977 Audit A small portion of workpapers prepared by County personnel and submitted to Auditors on March 1, 1979 75,000 June 30, 1979 • • w ANDERSON & WHITNEY CERTIFIED PUBLIC ACCOUNTANTS GREELEY NATIONAL PLAZA-SUITE 760 PHILIP 0.NEVILLE,C.P.A. GREELEY,COLORADO 80637 E.KENNETH WHITNEV,C.P.A. 152.7990 January 11, 1979 Board of County Commissioners Weld County, Colorado Greeley, Colorado Members of the Board: This letter will confirm our understanding concerning our engagement to perform an examination of the financial statements of the Weld County Division of Human Resources CSA Winterization Grant and the DOE Winterization Grant through the Colorado Office of Human Resources for the year ended December 31, 1978, for the purpose of expressing an opinion as to the fairness of the presentation of the financial statements in conformity with generally accepted accounting principles and in compliance with specific grant requirements. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other auditing procedures as we consider neces- sary in the circumstances. Our examination will also include the specific requirements as set forth in the appropriate audit guides provided by CORR. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. An examination directed to the expression of an opinion on the financial statements is not primarily or specifically designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. At the conclusion of our examination we will issue a management letter which includes recommendations and comments for your attention concerning the improvement of the Division's procedures and controls. Whenever possible, we will use the personnel of the County as well as their schedules , reports and correspondence. tht 4-0 fide. 4; . ,cA /e,-8/ ANDERSON & WHITNEY • riWeld County, Colorado �� Continued ctan co PUBLIC ACCOUNTANTS While the examination of the financial statements is our basic assignment, we would be available to assist you on current problems as they arise through- out the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organizational struc- tures and responsibilities, and other areas of management services. Our firm has joined the Private Practice Section and the SEC Practice Section of the Division for CPA Firms sponsored by the American Institute of Certified Public Accountants. This requires that our firm submit itself to a peer review by independent, outside personnel, approved by the AI CPA, once every three years. The review team will not be from the Northern Colorado area and will not disclose any of the information obtained in the review process. The client files selected for review will be on a random basis and will be chosen by the review team. It is our mutual understanding that the review team has permission to examine your files should they be selected for examination. Our charges for the services discussed above will be computed at our standard rates and such charges are eligible costs of the grants. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. We are pleased that you have selected us as your independent certified public accountants and look forward to a continuing pleasant relationship. Please indicate your agreement with the arrangements discussed herein by signing and returning the enclosed copy of this letter. Yours truly, g A&W:tjgr Enclosure ANDERSON & EY Weld County, Colorado -- Continued GCRTIFICD WV IIC ACCOUNTANTS I have read the above and it is my understanding of the terms of the engagement. Approved by me this 22 day of •mrronry . 1929.—• Title: cripd€2? l'zrz4L Titl e/,�Titl :%--74,4 "0-7-1.-91201-2-1/Tit 9 v ^ 0 Title: • • • ANDERSON &WHITNEY CEATiPIED PUBLIC ACCOUNTANTS GREELEY NATIONAL PLAZA-SUITE 760 PHILIP 0.NEVILLE,C.P.A. GREELEY,COLORADO 80631 E,KENNETH WHITNEY,C.P.A. 3627990 January 11 , 1979 Board of County Commissioners Weld County, Colorado Greeley, Colorado Members of the Board: This letter will confirm our understanding concerning our engagement to perform an examination of the financial statements of the Weld County Division of Human Resources Department of Health, Education, and Welfare Grant #8-C-35-05 (Head Start) and Grant #8-C-57-03 (Head Start Handicap) for the year ended December 31 , 1978, for the purpose of expressing an opinion as to the fairness of the presentation of the financial statements in conformity with generally accepted accounting principles and in compliance with specific grant requirements. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other auditing procedures as we consider neces- sary in the circumstances. Our examination will also include the specific requirements as set forth in "Standards for Audit of Governmental Organiza- tions, Programs, Activities & Functions" issued by the Comptroller of the United States 1974 reprint and the Department of Health, Education, and Welfare "Guide for Audits of Head Start Program Grants" dated January, 1977. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. An examination directed to the expression of an opinion on the financial statements is not primarily or specifically designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. /_`>d I,/ JJ , L !✓l GO cC��CvtGf .lJ / Garu F . 'A/C/4A; a05 • ANDERSON & WHITNEYWeld County, Colorado -- Continued C4RT1I1(D PUBLIC ACCOVNTANT9 At the conclusion of our examination we will issue a management letter which includes recommendations and comments for your attention concerning the improvement of the Division's procedures and controls. Whenever possible, we will use the personnel of the County as well as their schedules, reports and correspondence. While the examination of the financial statements is our basic assignment, we would be available to assist you on current problems as they arise through- out the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organizational struc- tures and responsibilities, and other areas of management services. Our firm has joined the Private Practice Section and the SEC Practice Section of the Division for CPA Firms sponsored by the American Institute of Certified Public Accountants. This requires that our firm submit itself to a peer review by independent, outside personnel, approved by the AICPA, once every three years. The review team will not be from the Northern Colorado area and will not disclose any of the information obtained in the review process. The client files selected for review will be on a random basis and will be chosen by the review team. It is our mutual understanding that the review team has permission to examine your files should they be selected for examination. Our charges for the services discussed above will be computed at our standard rates and such charges are eligible costs of the grant. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. We are pleased that you have selected us as your independent certified public accountants and look forward to a continuing pleasant relationship. Please indicate your agreement with the arrangements discussed herein by signing and returning the enclosed copy of this letter. Yours truly, ales ":-.7adakaati A&W:tjgr Enclosure r 6ANDERSON & WHITNEY• •"71IIIIIIMMIIIIIIIIMMIMMIIIMMIIICRT1el CO ►U$VIC ACCOUNTANTS Weld County, Colorado -- Continued I have read the above and it is my understanding of the terms of the engagement. Approved by me this 22 day of January , 19 79 . Title: Titl-ef eV,1 Title: .X.,- Tilik-4-1Cil Sat /2 5, I ),LA 76S(Ajt(1! / o ( Title: - OFFICE OF BOARD OF COUNTY COMMISSIONERS PHONE(303)3564000 EXT.200 _. .. P.O.60X768- GREELEY,COLORADO 80631.1111D es COLORADO December 19, 1979 This is to inform you that on January 7, 1979 the Board of County Commissioners will consider the recommendations of Augustine Associates and the Communication Advisory Board, as they relate to the organizational structure of the consolidated communications center in Weld County. As indicated at the December 18, 1979 Communications Advisory. Board meeting, all members of the Communications Advisory Board are encouraged to attend the meeting where your recommendation will be formally presented and discussed. The Board will rely upon you, as discussed at the Communications Advisory Board meeting to communicate the above date to other users of the consolidated communications center, so they may attend as they wish. Once again, T would like to thank all members and users for their input to the Board concerning the matter, over the last four to six weeks. Sincerely, n Leonard Roe Commissioner Coordinator Communications Services LLR:DDW:rjk f� .._ /927 C@RTI FIc'p PUQti1C ACCUJN7ANT$ • A �S� A Gree'Iey National Plaza—Suite 760 H • �l' (303)352-7990 303)Gree 3y -7990 o 90631 WHITNEY (303)351 1990 CI 3anuary 8, 1980 Board of County Commissioners Weld County, Colorado Weld County Centennial Center Greeley, CO 80631 Members of the Board: This letter will confirm our understanding concerning our engagement to perform an examination of the financial statements of the Weld County Division of Human Resources DOE Weatherization Grant MI 28-007-211 from the Colorado Office of Human Resources for the three months ending March 31, 1979 for the purpose of expressing an opinion as to the fairness of presentation of such financial state- ments in conformity with generally accepted accounting principles and in compliance with specific grant requirements. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other procedures as we consider necessary in the circumstances. Our examination will also include the specific requirements as set forth in the Audit Guide for Department of Energy Grants (DOE/TG-0005), dated 3uly, 1978. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If in the course of our examination we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alter- native with you and attempt to arrive at a solution acceptable to both of us. An examination directed to the expression of an opinion on the financial statements is not primarily or specifically designed, and cannot be relied upon, to disclose defalcations, or other similar irregularities should any exist, although their discovery may result. At the conclusion of our examination we will issue a management letter which includes recommendations and commments for your attention concerning the improve- ment of your procedures and controls. Whenever possible, we will use the personnel of the County as well as their schedules, reports and correspondence. f ,. G /), /l . /j -/ CERTIFlFp PUf7.!C ACCW NTA4i$ • ANdER_SO • '&WI-iIrV\1 9■VW,.�.- Weld County, Colorado 3anuary 8, 1980 Page 2 While the examination of the financial statements referred to above is our basic assignment, we would like to be helpful to you on current problems as they arise throughout the year. In addition to the customary accounting and tax cap- ilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems; reporting and management information systems; organization structures and respon- sibilities; and other areas of management services. Our firm has joined the Private Practice Section and the SEC Practice Section of the Division for CPA Firms sponsored by the American Institute of Certified Public Accountants. This requires that our firm submit itself to a peer review by independent, outside personnel, approved by the AICPA, once every three years. The review team will not be from the Northern Colorado area and will not disclose any of the information obtained in the review process. The client files selected for review will be on a random basis and will be chosen by the review team. It is our mutual understanding that the review team has permission to examine your files should they be selected for examination. Our charges for the services discussed above will be Computed at standard rates and such charges are eligible costs of the grant. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. We are pleased that you have selected us as your independent certified public accountants and look forward to a continuing pleasant relationship. Please indicate your agreement with the arrangements discussed herein by signing and returning the enclosed copy of this letter. Sincerely, y/ A&W:tjgr Enclosure CF.RT(F!CO pUFgiC AGCCUNTANT$ • • AN BISON &WhiTt' Weld County, Colorado 3anuary 8, 1980 Page 3 We have read the preceding and it is our understanding of the terms of the engagement. Approved by us this 9th day of January , 1980 Title: Title: ,t Q -nZ4i Titl ' Title: Title: Cf!RTIFItt PUBLIC ACCOUNTANT') (',rnr,I{i(N+ innitl PlAti win%r..0 �. • AN scr I . (03)3S „ol,,,,do805 &\hITNEy (303)3 P290 December 1, 1981 County Commissioners Weld County, Colorado Greeley, Colorado 80631 Members of the Board: This letter will confirm our understanding concerning our engagement to per- form an examination of the financial statements of the funds and account groups of Weld County, Colorado for the year ending December 31, 1981 for the purpose of expressing an opinion as to the fairness of such financial statements in conformity with generally accepted accounting principles. Other details of our engagement were outlined in our letter dated September 6, 1977. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other procedures as we consider necessary in the circumstances. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If, in the course of our examination, we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. An examination directed to the expression of an opinion on the financial statements is not primarily or specifically designed, and cannot be relied upon, to disclose defalcations or other similar irregularities, should any exist, although their discovery may result. At the conclusion of our examination we will issue a management letter which includes recommendations and comments for your attention concerning the improvement of the County's procedures and controls. Our charges for the services discussed above will be computed at our standard rates. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. Total charges will be in direct proportion to the amount of time involved to complete the engagement. My procedures the County personnel perform, such as those listed in Appendix A, will result in a reduction in our time and related charges. We estimate that total charges for the 1981 audit will range from $49,000 to S54,000. A monthly progress report detailing actual hours and budgeted hours will be reviewed monthly with Donald D. Warden, Director of Finance and Administration. 1O ,\O P (kic cc^.::0 /AP r CFRTIFlCp PUBLIC ACCOUNTANTS . . A NdERSON ,GWiinNEEy County Commissioners December 1, 1981 Page 2 Our objective, and we assume yours also, is to achieve the most efficient and effective engagement. We will continue to work with County personnel as we strive together to reach this goal. This engagement excludes the required audits of the various grants of the Division of Human Resources. Such audits are considered separate engagements with charges recorded as eligible costs of the individual grants. While the examination of the annual financial statements is our basic assign- ment, we would be available to assist you on current problems as they arise through- out the year. In addition to the customary accounting capabilities, we have a Management Advisory Service Department which can assist with the development and installation of accounting, budget and cost systems including electronic data processing and other forms of mechanization of such systems, operational auditing, reporting and management information systems, organizational structures and respon- sibilities, and other areas of management services. Our firm has joined the Private Practice Section and the SEC Practice Section of the division for CPA firms sponsored by the American Institute of Certified Public Accountants. This requires that our firm submit itself to a peer review by independent, outside personnel, approved by the AICPA, once every three years. The review team will not be from the Northern Colorado area and will not disclose any of the information obtained in the review process. The client files selected for review will be on a random basis and will be chosen by the review team. It is our mutual understanding that the review team has permission to examine your files should they be selected for examination. We are pleased that you have selected us as your independent certified public accountants and look forward to a continuing pleasant relationship. Please indicate your agreement with the arrangements discussed herein by signing and returning the enclosed copy of this letter. Sincerely, a .GarJv7"uL.ia� A&W:pl Enclosure CERTiFiCD PUOL��ACCOUNTANTS • • A NKIu\JVI • • &WI-IITNEy County Commissioners December 1, 1981 Page 3 We have read the above and it is our understanding of the terms of the engage- ment. Approved by us this 9th day of December , 19 81 . QZ-.01:7(2_12... Ti e: Chairman Title: Commissioner Title: Commissidner T e: Commissioner tle: Commigsioner CCRTIFIfO PU134 ACCOUNTANTS ANdERSON CrWII{TNEy APPENDIX A 1. Make all adjusting journal entries necessary for fair presentation of the financial statements including adequate documentation and explanations. (i.e. recording all accounts payable, reserve for encumbrances, accounts receivable and other accruals necessary as of December 31, 1981.) 2. Prepare working trial balances as of December 31, 1981. 3. Prepare working paper analyses of all balance sheet accounts, as necessary. 4. Prepare necessary general files to supplement balance sheet accounts. 5. Prepare working paper analyses of revenue and expenditure accounts, as necessary. 6. Type the various confirmations and other related letters. 7. Provide various documents and files requested by the Auditors. 8. Prepare draft of financial statements using 1980 format. r 6 • RESOLUTION RE: AUDIT SELECTION COMMITTEE. WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado Statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Weld County Home Rule Charter specifies that no auditor may serve more than five (5) consecutive years, and WHEREAS, Anderson and Whitney have been engaged by Weld County for the financial audits for five (5) years ending with fiscal year 1981, and WHEREAS, the Director of Finance and Administration has prepared and issued a Request For Proposal for the selection of a new audit firm beginning with the 1982 fiscal year audit, and WHEREAS, the Director of Finance and Administration has recommended that an audit selection committee be appointed by the Board of County Commissioners to make recommendations to them as to the audit selection, and WHEREAS, the Director of Finance and Administration has recommended that members of that committee be County officials and employees that have direct involvement with the auditors during the course of their financial and compliance audit. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado that the following named individuals are hereby appointed to the Audit Selection Committee to make a recommendation to the Board of County Commissioners concerning the selection of a new audit firm: John Martin, County Commissioner Mike Loustalet, Treasurer ' Mary Ann Feuerstein, County Clerk Claud Hanes, Comptroller Bette Rhoden, Purchasing Director Rose Marie Auten, HRD David Good, Social Services Donald D. Warden, Director of Finance & Administration BE IT FURTHER RESOLVED by the Board of County Commissioners that the above named committee shall report to the Board of County Commissioners on June 2, 1982 as to their recommendations concerning the selection of an audit firm. i dr„ The above and foregoing resolution was, on motion duly made and seconded, adopted by the following vote on the 5th day of May, A.D., 1982. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO a 4L i J n Martin Chairman Ch Carlson em Norman Carlson EXCUSED . Kirby • tie K. Steinmark ATTEST: Weld County Cle and Recorder and Clerk to the Boar By- eputy County erk OVER AS TO FORM r} ,,P‘217./ ...-7/7.773/1441"-• County Attorney 4 -2- . • • 411 RESOLUTION RE: APPOINT WELD COUNTY AUDITOR - DOLLARHIDE & SCHWARTZ, P. C. WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Director of Finance and Administrative Services presented the letter of proposal from Anderson, Hunter and Associates, P. C. , for the audit of the annual financial state- ments of the funds and account groups of Weld County, Colorado for the years 1982 and 1983, and WHEREAS, it is mutually agreed that the maximum annual fee for the years 1982 and 1983 will be $45,000, and WHEREAS, Anderson, Hunter & Associates will be restructuring their organization into two firms, Hunter & Associates, and Dollarhide & Schwartz. The separation does not impact the individuals that will be involved in the audit and Dollarhide & Schwartz are the surviving partners of the proposal. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado that the appointment o£. Dollarhide & Schwartz, P., C. as County 'auditor, as hereinabove described, be and hereby is, approved. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 9th day of June, A.D. , 1982. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO tawowt��N t :. ?7e9, J n T. Martin, hairman ATTEST: � �` weld County Clerk and Recorder Ch ck Carlso , Pro TM and Clerk to the Board BY. Norman Carlson Deputy ounty Clerk 1) 1 ‘:A* APPRO D AS TO FO �Ci. rKy O ire , tet;712 County Attorney K. $tei DATE PRESENTED: JUNE 14, 1982 ' p. - A 6•,,,-(.4"--t; • AGREEMENT Between WELD COUNTY and Dollarhide and Schwartz PROVIDING FOR AN AUDIT OF "COUNTY" RECORDS • • AGREEMENT Between WELD COUNTY and Dollarhide and Schwartz PROVIDING FOR AN AUDIT OF COUNTY RECORDS FOR FISCAL YEARS 1982 and 1983. KNOW ALL MEN BY THESE PRESENTS: That WELD COUNTY, a Body Corporate and Politic, and a Political Subdivision of the State of Colorado, hereinafter referred to simply as COUNTY, through its Board of County Commissioners, which term shall include their successors and assigns, AND DOLLARHIDE AND SCHWARTZ, Certified Public Accountants doing business or authorized to do business in the State of Colorado, hereinafter referred to simply as AUDITOR. WITNESSETH, that, for and in consideration of the mutual terms and conditions, promises, covenants and payments hereinafter set forth, COUNTY and AUDITOR hereby agree as follows: ARTICLE 1 PREAMBLE In order to establish the background, context and frame of reference for this Agreement and to manifest the objectives and intentions of the respective parties herein, the following statements, representations and explanations shall be accepted as predicates for the undertakings and commitments included within the provisions which follow and may be relied upon by the parties essential elements of the mutual considerations upon which this Agreement is based. 1.1 Section 14-4 of the Weld County Home Rule Charter and Section 29-1-603, C.R.S., 1973, require that the COUNTY shall provide annually for an audit of the accounts and finances of the COUNTY. 1.2 Weld County, pursuant to Board policy and approved guidelines undertook a selection process in seeking a firm to perform the required financial audit. 2 w • 1.2.1 The committee to which a part of this responsibility was delegated selected a firm deemed to be most qualified and made its recommendation to the Board of County Commissioners on June 9, 1982. 1.2.2 On June 9, 1982, the Board of County Commissioners, with the committee's recommendations, established a fee and contract provisions governing the professional service to be performed. 1.2.3 On June 9, the Board of County Commissioners voted to hire the firm of Dollarhide and Schwartz to audit the COUNTY records. ARTICLE 2 DEFINITIONS 2. 1 COUNTY Weld County, a body politic and a political subdivision of the State of Colorado, specifically the Board of County Commissioners. 2.2 AUDITOR Dollarhide and Schwartz, Certified Public Accountants. 2.3 FINANCIAL AUDIT The examination of documents, records, reports, systems of internal control, accounting and financial procedures, and other evidence to ascertain whether financial transactions have been properly recorded and whether the statements prepared from the accounts present fairly the financial positions and the results of financial operations of the various funds and account groups of the governmental unit in accordance with generally accepted accounting principles applicable to governmental units and on a basis consistent with that of the preceding year and as required for reporting in Section 29-1-603, C.R.S., 1973, wherein financial audit is defined as "an examination of financial statements in order to express an opinion on the fairness with which they present financial position. results of operations, and changes in financial position in conformity with generally accepted government accounting principles and an examination to determine whether operations are properly conducted in accordance with legal and regulatory requirements". 2.4 AUDITOR'S REPORT ON EXAMINATION OF FINANCIAL STATEMENTS The report prepared by an auditor covering the audit or investigation made by him. The report shall include but not be limited to: 3 • • A. a statement of the scope of the audit; B. explanatory comments (if any) concerning exceptions by the auditor as to application of generally accepted accounting standards; C. signed opinions; D. explanatory comments (if any) concerning verification procedures. The Auditor's signature shall follow item (C) or (D). whichever appears last. 2.5 FINANCIAL STATEMENTS A balance sheet, statement of revenues and expenditures, compared with budget authorization, statements analyzing changes in funded balances or retained earnings, or other statements of presentation of financial data, including accompanying notes, derived from the accounting records. 2.6 AUDITOR'S LETTER OF COMMENTS AND RECOMMENDATIONS A letter to the COUNTY containing various comments and recommendations by the AUDITOR based upon a review of the COUNTY'S system of internal accounting and operating controls and other findings. 2.7 AUDITING SERVICES The services related to performing an audit as defined in Article 2.3, including examination and review procedures that may be requested by the COUNTY as extra work and which involve exclusively the use of the AUDITOR'S auditing staff. ARTICLE 3 TERM 3.1 This Agreement shall commence on the date that this instrument is fully executed by both parties. The initial term of this Agreement shall be for the period of the fiscal year 1982, and renewable at the option of the COUNTY for five (5) consecutive years. ARTICLE 4 SCOPE OF AUDIT 4.1 FUNDS AND ACCOUNT GROUPS as maintained by Weld County. The AUDITOR shall assist in the preparation of the COUNTY'S annual financial report and include an opinion in its report regarding COUNTY'S financial statements and supplemental financial schedules. 4 • • The financial statements shall be prepared in conformance with the primary funds and account groups as described in CAAFR. Funds may be combined to the extent permitted by the Industry Audit Guide. 4.2 SPECIAL REPORTS Special reports shall be prepared for the following as required by, and in accordance with, federal audit guides existing during the period audited. 1. Clerk and Recorder 2. Treasurer 3. County Fair 4. Grand Jury Audit of Treasurer, as required. The AUDITOR shall furnish an opinion in its report on these financial statements. 4.3 COMPLETION OF WORK AUDITOR shall complete all audit work and provide the Audit Report to COUNTY within one hundred fifty (150) days after the last day of each fiscal year. 4.3.1 COMPLIANCE LETTER: The AUDITOR shall prepare and submit to the Board of County Commissioners of Weld County a letter certifying that the COUNTY is or is not, and has or has not been during the fiscal year, in compliance with the provisions of the law, and whether operations are properly conducted in accordance with legal and regulatory requirements. At the conclusion of the audit field work, the independent certified public accountant shall discuss with the head of each County agency and the Board of County Commissioners, all of the auditor's comments which will be included in the report containing the auditor's comments for the areas within their responsibility. If the officer is not available to discuss the auditor's comments, their discussion is presumed when the comments are delivered in writing to his office. The officer's written statement of explanation or rebuttal concerning the auditor's comments, including corrective action to be taken, shall be filed with the governing body of the COUNTY within twenty (20) days of the delivery of the financial audit report. 5 4.3.2 A tentative separate Management Control letter shall be delivered to the Director of Finance and Administration for the COUNTY'S report. The Director of Finance and Administration of the COUNTY and each separate officer as noted shall forward to the AUDITOR a written response to the Management Control letter no later than two (2) weeks following receipt of same. Failure of the Director of Finance and Administration and each separate officer to so. respond within two (2) weeks shall be deemed acceptance by the COUNTY and each separate officer of the draft as submitted. The COUNTY and each of the separate officers as may be required and AUDITOR may meet and discuss differences of fact contained in the Management Control letter within this two-week period. No later than two (2) weeks after receipt of the comments of the COUNTY and responsible officers as may be required, AUDITOR shall deliver to the Board of County Commissioners. 4.3.3 AVAILABILITY OF RECORDS COUNTY agrees that certain books and records may be made available prior to the time when others may be made available and that certain funds may be audited and such audit for those funds completed prior to the time that other funds are so audited and completed. It is contemplated that those funds audited separately and reported separately will be completed and the report furnished as soon as possible. In any event, the completed Report shall be furnished to the COUNTY not later than one hundred fifty (150) days after the last day of the fiscal year. 4.3.4 EXTENSION OF TIME It is recognized by the parties that the purpose in having the aforesaid one hundred fifty (150) day requirement for the submission of audit reports is to make such reports meaningful and to give the County Commissioners the earliest possible notice concerning any matters raised or revealed by such audit. It is also recognized by the parties that issues arising in the audit may require more time than the one hundred fifty (150) day period. COUNTY agrees that provision must be made for instances during the audit where time extensions will be requested in order to resolve problems that may be revealed in any particular fund or account. However, it is understood and agreed that in the event AUDITOR finds that such one hundred fifty (150) day period is not sufficient for completion of the audit, AUDITOR 6 shall immediately so notify COUNTY and shall request additional time for completion of the audit, setting forth with specificity the facts upon which such request is predicated and the reasons why additional time will be needed. Whether a time extension will be granted is solely at the discretion of COUNTY. It is recognized by the parties that the AUDITOR will need an auditing period after receipt of the Working Trial Balance and supporting schedules. COUNTY agrees to grant AUDITOR an extension of time, if requested by AUDITOR, equal to the number of days after March 1st that the Working Trial Balance and requested schedules are delivered by COUNTY to AUDITOR. 4.4 AUDIT STANDARDS Unless higher standards are set forth elsewhere in this Agreement, each audit shall be done in conformity with audit standards, excluding the review of economy and efficiency of operations and program results, set forth in the publications: Standards for Audit of Governmental Organizations, Programs, Activities and Functions, Comptroller General of the United States, the American Institute of Certified Public Accountants (AICPA), Industry Audit Guide, Audits for State and Local Governmental Units, AICFA • standards and procedures, and NCGA Statements. Requirements of Federal and State agreements and statutory audit requirements will be conformed with as each may be applicable. 4.5 COOPERATION WITH STATE AUDITOR AND CONSULTING FIRMS Where applicable, Dollarhide and Schwartz, as the COUNTY'S principal auditors shall coordinate their work and cooperate with the State Auditor of the State of Colorado, and with any and all consulting firms under contract to Weld County. 4.6 IRREGULARITIES Should irregularities or other unforeseeable conditions be encountered which might necessitate the extension of the auditing work beyond the scope of normal auditing procedures, the AUDITOR agrees to advise the Board of County Commissioners in writing of the circumstances. and to request an increase in the total fees be made available before significant additional costs are incurred. Any request for additional fees shall be in writing and shall contain a detailed explanation of the unforeseen conditions or irregularities, and why the additional fees are necessary. 7 4.7 ILLEGAL ACTS The AUDITOR is aware that illegal acts may be discovered during the audit. However. it is recognized that the audit cannot be relied upon to assure the discovery of illegal acts. nor is the audit primarily or specifically designed to disclose defalcations and other illegal acts, though their discovery may result. The AUDITOR agrees to immediately disclose the discovery of any and all illegal acts to the Board of County Commissioners, and if significant additional work is necessitated, to request that additional fees be made available before significant additional expenses are incurred. Any request for additional fees shall be in writing and shall contain a detailed explanation of why that appropriation is necessary. 4.8 STANDARD OF CARE In the performance of the audit, the AUDITOR shall be bound by and shall make the examination in accordance with generally accepted auditing standards. ARTICLE S EXTRA WORK 5.1 EXTRA WORK TO BE SPECIFICALLY REQUESTED BY COUNTY The AUDITOR, upon receipt of a written request from the COUNTY. shall perform such additional auditing services as defined in Article 2.7 as may be required. This may include a review of the efficiency and economy of operations, systems of internal control. operating and management procedures and effectiveness in achieving program results. The purchase of specialized services or extra audit services required by special federal or state reporting requirements shall require submission of a written proposal by the AUDITOR for agreement and approval by COUNTY. Such extra work shall be covered by separate purchase orders. The cost of such specialized services shall be computed and billed in accordance with the provisions of Article 7 of this Agreement, except that those services such as the mathematical verification of refunding bond redemption schedules, as well as related services which are normally billed on a per unit basis, may be quoted and billed per unit. 8 • • ARTICLE 6 WORK PAPERS 6.1 For a period of ten (10) years after completion of any work provided for herein, the AUDITORS shall make its work papers, records and other evidence and documents relating to such work available for inspection and copying by the COUNTY and by the auditors retained by the COUNTY who succeed Dollarhide and Schwartz to the extent necessary to support the balance set forth in the most recent financial statements of the COUNTY on which the AUDITOR has reported. Any records determined by the County Attorney for Weld County to be public records under Colorado Law, shall be made available to the COUNTY, successor C.P.A. Firms, and to the general public. Any copying done shall be at the expense of the copying party. Other requests for access to such documents will be considered by the AUDITOR, but the AUDITOR has no obligation to grant them. ARTICLE 7 COMPENSATION 7.1 MAXIMUM FEE FOR FISCAL 1982 and 1983 AUDITOR has exercised its best efforts in attempting to estimate the time requirements and based upon that estimate has established a fee for fiscal 1982, based on its applicable hourly rates, which shall not exceed $45,000. Likewise, the fee for fiscal year 1983 shall not exceed $45,000, subject to the terms of Article 7.3 following. 7.2 HOURLY FEES The following schedule of hourly fees shall apply to all accounting and auditing services done for the term of this contract by the AUDITOR, whether under this Agreement or for extra work requested by the Board of County Commissioners. Partner $75.00 per hour Manager $60.00 per hour Senior Staff $45.00 per hour Semi-Senior Staff $35.00 per hour Beginning Staff $25.00 per hour 7.3 FEE FOR SECOND THRU FIFTH YEAR'S AUDIT After the Audit Report for fiscal year 1983 has been delivered to the COUNTY by the AUDITOR, AUDITOR or COUNTY may request a meeting with the other for the purpose of reviewing the time requirement and related matters affecting the degree of difficulty to be expected in preparing the audit for subsequent fiscal years. Said 9 request shall be in writing and shall fully set forth the reasons and circumstances supporting the request for a change, if any, in the fee provided for in Section 7.1 hereof. The parties agree, however, that the maximum fee for the second year may be increased only upon a showing by the AUDITOR of extreme and unforeseen circumstances. The maximum fee for each year of the balance of the Agreement will be mutually agreed upon and established in an amendment to the Agreement. 7.4 BILLING The COUNTY shall cover this Agreement with a purchase order. AUDITOR shall submit a monthly billing for all fees and expenses occurring during the preceding month attributable to the audit against this purchase order. These billings shall reflect the total hours of work performed pursuant to the staff categories listed in Article 7.2. Such billings shall also itemize any authorized reimbursable expense and the task or tasks with which such expense is associated. The statement shall show a summary of fees and expenses with accrual of the total and credits for portions paid previously, and shall allocate the billing costs to the appropriate fund or combination of funds. Each statement shall show the proportion of the guaranteed maximum payment that has been expended through previous billings. 7.5 PAYMENT COUNTY agrees to promptly process each monthly statement received from AUDITOR and it shall make its best effort to remit billings within thirty (30) days of receipt of AUDITOR's monthly statement. 7.6 RECORD KEEPING AUDITOR agrees to keep such records and accounts as may be necessary in order to record complete and correct entries as to personnel hours charged and any expenses for which AUDITOR expects to be reimbursed. Such books and records will be available at all reasonable times for examination and audit by COUNTY. 7.7 NO ADDITIONAL COMPENSATION FOR EXPENSES The AUDITOR shall not be reimbursed for any travel, per diem, photo copying, telephone bills, or related expenses unless incurred at the specific request of the COUNTY. 7.8 COMPENSATION FOR EXTRA AUDITING SERVICES Compensation to the AUDITOR for extra auditing services shall be based upon the hourly rates provided in Article 7.2 above, and shall be subject to the other provisions of this Article. 10 • • ARTICLE 8 GENERAL 8.1 NO ASSIGNMENT BY AUDITOR This Agreement, or any interest herein, shall not be assigned, transferred or otherwise encumbered, under any circumstances by AUDITOR. However, the Agreement shall run to the COUNTY and to any of its successors. 8.2 AUDITOR SHALL BE FAMILIAR WITH ALL APPLICABLE LAWS The AUDITOR shall familiarize themselves with and comply with the provisions of any and all Federal, State and County Orders, Statutes, Ordinance, Charter. Bond Covenants. Administrative Code, Rules and Regulations which may pertain to the work required under this Agreement, including specifically those which pertain to "Conflicts of Interest" and "Employment Discrimination". 8.3 TERMINATION It is understood and agreed that this Agreement may be terminated upon thirty (30) days written notice by either party. 8.4 REPRESENTATIVES OF COUNTY While the AUDITOR has agreed to communicate periodically with the Board of County Commissioners, it is recognized that questions in the day-to-day conduct of the audit will arise. The Director of Finance and Administration of Weld County is hereby designated as the representative of Weld County through whom all communications pertaining to the day-to-day conduct of the audit shall be addressed. The Director of Finance and Administration may, from time to time, designate one or more of his staff to perform all or part of the functions required hereunder and shall so advise the AUDITOR. Auditor may communicate directly with Treasurer and Clerk and Recorder since they are independently elected officials of the County. 8.5 REPRESENTATIVES OF AUDITOR The AUDITOR shall inform the Director of Finance and Administration of the name of the representative of the AUDITOR to whom matters involving the conduct of the audit shall be addressed. 8.6 ALL PRIOR AGREEMENTS It is agreed that no deviation from the terms hereof shall be predicated upon any prior representations or agreements whether oral or written. 11 It is further agreed that no modification, amendment or alteration in the terms or conditions contained herein shall be effective unless contained in a written document executed with the same formality and of equal dignity herewith. 8.7 EXHIBIT Exhibit "A" attached hereto is incorporated herein by reference and made a part of this contract. IN WITNESS WHEREOF, the parties above named have executed this agreement on the day of July, 1982. ATTEST: ""7,a,____ _t_ t: BOARD OF COUNTY COMMISSIONERS �v��n/WELD OUNTY, COLORADO Weld County C1 rk and $ and Clerk to the B d By: 4/ -7)27:74.S. John Martin, Chairman By: — r eputy County e CONTRACTOR: Dolls hide a wartz r 12 Exhibit A • Ammon Hint N ANDERSON, HUNTER& ASSOCIATES,P.C. Assoc., f ac. Certified PuDlic ACMuntenrs (303)3527497 1122 9th STREET sure 102 GREELEY.COLORADO PD ve4rc 'c`o,? P.O.BOX 310 80632 wtuMow,mUNTG.C.4 DAw*IN..IowwM f.41.N. M:„ ' ;W^ June 1, 1982 400,000KAMWpt.oPA, Weld County Purchasing Division Attention: Purchasing Director 915 10th Street Greeley, Colorado 80631 This letter is to confirm our previous repre- sentations regarding the proposal to provide professional accounting services to the County of Weld for 1981 and 1982. The firm of Dollarhide and Schwartz, Certified Public Accountants, is responsible for and is the successor firm to Anderson, Hunter and Associates, P.C. , in Greeley, Colorado, with regard to the above mentioned proposal. We also wish to confirm that consulting services will be provided by William J. Siebert , C.P.A. regarding the planning of the engagement and the review of the final product for that same period. re / hn C. Dol ar iae Y William- ieS b et- tea., barwiu P. chwartz "EXHIBIT A" • • ARM RS0N ANDERSON, HUNTER & ASSOCIATES, P.C. HURTER m a Assoc ; Certified Public Accountants I P0' (303)352.7497 I ti 1122 91n STREET SUITE 102 GREELEY.COLORADO Co P,O.BOX 310 80632 VaUO P w.t.r•4w .VM.tw.C 1./. [MAW.• Ic+ww•lt.C.A. May 18 , 1982 ! ..wv w et• .C r.w. wu• Rl.Crw !Welt po..w.OWt,CI• • Weld County Purchasing Division Attention: Purchasing Director 915 10th Street Greeley, Colorado 80631 • Re: Maximum fee for audit services to the County of Weld for the years 1982 and 1983 In accordance with the provisions and stipulations detailed in our proposal for external audit of County dated May 18, 1982, and included in a separate report, we estimate our time required to complete the annual audit will approximate 1,200 hours and our maximum annual fee for the years 1982 and 1933 will be $45,000. It is understood that this estimate does not include the Human Resources Department, Housing Authority, North Colorado' Medical Center or the Airport Authority. With the assistance anticipated to be provided by County per- sonnel and utilizing experienced audit staff, we feel that the number of hours currently being incurred can be substantially re- duced by innovative audit techniques. We look forward to a favorable decision and a long and mutu- ally beneficial relationship with the County of Weld. Very truly yours, ANDERSON, HUNTER & ASSOCIATES, P.C. /John C. Dollarhide, C.P.A. 71 '.4\ mtmORnnDulfl + To COLORADO prom Board of County Commissioners uet. June 7, 1982 • Audit Selection Committee Audit Firm Selection Subject: This is to advise you that the Audit Selection Committee, composed of the following members, has evaluated all audit proposals received: Mike Loustalet, County Treasurer Mary Ann Feuerstein, County Clerk Claud Hanes, Comptroller Bette Rhoden, Purchasing Director Rose Marie Auten, HRD David Good, Social Services Don Warden, Director of Finance and Administration Weld County received six proposals from audit firms for the 1982 audit engagement. Based upon the criteria included in the proposal below, each member of the audit selection committee rated and ranked the six proposals one through six: Factor Point Ramie a. Prior auditing experience. (0-25) 1. Auditing (the type of audit under consideration) 0 - 10 2. Auditing local governments 0 - 5 3. Auditing similar Colorado (County) entities 0 - 10 b. Organization and size and structure of firm. 0 - 5 c. Qualifications of staff, including consultants, to be assigned to audit. Education, position in firm, and years and types of experience will be considered. This will be determined from resumes submitted. (0-25) 1. Qualifications and audit team makeup. 0 - 20 2. Overall supervision to be exercised over audit team by firm's management. 0 - 5 d. Firm's understanding of work to be performed. This will be determined by the approach to the audit and the time estimated to perform each major section. (0-20) 1. Audit coverage. 0 - 15 Board of County Clpissioners • Audit Firm Select Page 2 2. Realistic time estimates of each program section. 0 — 5 TECHNICAL POINTS 0 — 75 e. Points for cost of the audit. 0 — 25 MAXIMUM POINTS Based upon the initial evaluation, the audit committee interviewed orally the following firms: Alexander Grant, Denver 1983 — $45,000 1984 — $47.000 Average — $46,000 Anderson. Hunter & Associates 1983 — $45.000 1984 - $45.000 Average - $45,000 Fuller and Fuller 1983 - $45,000 1984 - $45,000 Average - $45,000 The committee found the firms to all possess the ability to do the basic financial and compliance audit for Weld County. Therefore, with the lowest fees being local, the committee recommends local preference with the following comments regarding each local firm: FULLER AND FULLER: The firm has two principals who have had recent extensive audit experience. Neither the firm or the individual staff members have had recent audit experience with a County government. Mr. Bud Fuller did participate in the Weld County audit one year while affiliated with another partnership during 1958-1964. Jim Fuller has done nursing home audits for the State Social Services recently. Two of the principals have done large audits for -profit- firms recently. Committee members believed County staff time would have to be spent familiarizing Fuller and Fuller with the idiosyncracies and unique aspects of County government finances and systems in most areas to be audited. ANDERSON, HUNTER & ASSOCIATES: This firm has had twelve years experience in auditing Weld County government and are familiar with Weld County functions which should result in less County staff time during the conduct of the audit. The firm, although not having done Weld County's audit for five years. has been doing Gunnison County's audit and, therefore. is current on county audit requirements. The firm has had recent experience in doing Attachment P audits (single audit concept of a governmental entity) which involves grant audits. Board of County Cdessioners • Audit Firm Selection Page 3 Although either firm is qualified to do the basic audit, the committee does note that Anderson, Hunter & Associates have much more recent county audit experience to offer Weld County. It should also be noted that Anderson, Hunter & Associates will be restructuring their organizational structure into two firms, one being Hunter and Associates and the other being Dollarhide and Schwartz. The separation does not impact the individuals that will be involved with the audit in any way different from the proposal submitted. We do have a letter from all partners involved indicating that Dollarhide and Schwartz are the surviving partners of the proposal and, therefore, any engagement contract considered should be between Weld County and Dollarhide and Schwartz. This reorganizational structure is very similar to a process of assignment of a contract once it has been issued by Weld County, which is a frequent practice done when there is an organizational or name change of a successful proposer or party that has been awarded a contract with Weld County. Therefore, the organizational change in itself should not impact the consideration of the original Anderson, Hunter & Associates proposal. This has been confirmed with the County Attorney. The committee forwards the above comments to the Board to be considered in the final decision on the selection by the Board of County Commissioners in conjunction with your own interview of the three above firms together with representatives Of the County Council. CELIRf ^VOUC Plaza—Suite 7 • • AN dERSON Gieetcy National Plaza—$ude 7G0 Greeley.Colorado a 06si &VVI IITNE)/ (303)352.7990 July 1, 1982 County Commissioners Weld County, Colorado Weld County Centennial Canter Greeley, Colorado 80631 Members of the Board: This letter will confirm our understanding concerning our engagement to perform an examination of the financial statements of the various Federal and State grants of Weld County for the year ended December 31, 1981 and for the three month final closeout period ended March 31, 1982 for the Department of Energy grant for the purpose of expressing an opinion as to the fairness of presentation of such financial statements in conformity with generally accepted accounting principles. Our examination of the financial statements will be made in accordance with generally accepted auditing standards and with Attachment P to the Office of Management and Budget (OMB) Circular A-102. We will conduct such tests of the accounting records and such other procedures as we consider necessary in the circumstances. Our examination will also include the specific requirements as set forth in the General Accounting Office Standards for Audit of Governmental Organiza- tions, Programs, Activities and Functions, the Guidelines for Financial and Compliance Audits of Federally Assisted Programs and the compliance supplements approved by OMB. The audit period will be January 1, 1981 to December 31, 1981 for all programs administered by the County except that the audit period will be extended to March 31, 1982 for the Department of Energy grant final closeout. An essential feature of our examination is the review and evaluation of your system of internal control upon which the scope and extent of our audit tests will be determined. We will use audit procedures and tests deemed necessary in the circumstances. If in the course of our examination we discover factors which would prevent us from issuing an unqualified opinion on these statements we will discuss the alternative with you and attempt to arrive at a solution acceptable to both of us. t7 • ea,N>u ld—q birS •11wc� =rti L' c ; .&ate • Cr' • b��q:D�b[+I.G ACCOUNTA!V[S • • A , NdERSO /&WhiTNEy County Commissioners July 1, 1982 Page 2 An examination directed to the expression of an opinion on the financial statements is not primarily or specifically designed, and cannot be relied upon, to disclose defalcations, or other similar irregularities should any exist, although their discovery may result. At the conclusion of our examination we will issue a report on the financial statements including recommendations and comments for your attention concerning the County's system of internal controls as it relates to the various grants. Whenever possible, we will use the personnel of the County as well as their schedules, reports and correspondence. Our charges for the services discussed above will be computed at standard rates and such charges are eligible costs of the County's programs. Every effort will be made to keep our time at a minimum consistent with the engagement requirements. Our firm has joined the Private Companies Practice Section and the SEC Practice Section of the Division for CPA Firms sponsored by the American Institute of Certified Public Accountants. This requires that our firm submit itself to a peer review by independent, outside personnel, approved by the AICPA, once every three years. The review team will not be from the Northern Colorado area and will not disclose any of the information obtained Lathe review process. The client files selected for review will be on a random basis and will be chosen by the review team. It is our mutual understanding that the review team has permission to examine your files should they be selected for examination. Please indicate your agreement with the arrangements discussed herein by signing and returning the enclosed copy of this letter. Sincerely, nc��) A&W:p1 C/i Enclosure CFy!41LD5. 3Jc ACCOUNTANTS • • ANdERSO \ ,.. &WIi1TNEy County Commissioners July 1, 1982 Page 3 We have read and discussed with you the preceding and it is our understanding of the terms of the engagement which we agree to abide by. Approved by us this 4th _ day of Aucaist , 19174.- ie:t r 227/T1- ,T Chairman Chuck Carlson_ —,CCCiSEQ Title: pia Title: C. W. Sixty EXCUSED Title: ./2-1/.0) 'Yr „,„,,it, tle: • DOLLARHIDE 8c SCHWARTZ crry, CERTIFIED PUBLIC ACCOUNTANTS P SOX 310 C•ar,,c ;C.vrnn-Z r n n I 122 9th STREET.SWIM 6DZ .(M C m;.v,w,mf. c c n GREEI.EY.COLORADO 80632 (J0JI 332,7497 July 20. 1983 Donald 0. Warden Weld County Colorado Greeley, Colorado This letter is to confirm our understanding of the arrangements for the services we are to perform for Weld County. Colorado in connection with federal and state grants for the years ending December 31 , 1982 and 1983 . Our examinations will include grants of the following agencies: Department of Labor, 'Department of Health and Human Services, Area Agency on Aging, Department of Agriculture, and the Department of Treasury. We will perform examinations to determine whether the financial statements of the aforementioned grants of Weld County as of December 31 , 1982 and 1983 , present fairly the financial position and the results of operations in accordance with generally accepted accounting principles and whether Weld County has complied with laws and regulations that may have a material effect upon those financia' statements. Our examinations will be made in accordance with generally accepted auditing standards and attachment P - audit requirements and will include such tests of the County' s accounting records and other audit procedures as we deem necessary in the circumstances. They will not include a detailed audit of all transactions and are not designed to discover all defalcations, irregularities or illegal acts should any exist. As a result of our examination we will report to you any material weaknesses in the system of internal accounting control that we observe. We will try to initiate ideas or observations that we believe will help achieve the objectives of the County. We will also be pleased to respond to inquiries you might have about financial or other business matters. To help us proceed as efficiently as possible , we understand the personnel of the County will be available to assist us in the preparation of schedules and analysis of accounts. Additionally, we contemplate assistance in locating and submitting to us invoices . vouchers. canceled checks and other documents and records which we may request. "'-4- ?I �/ y:" • • Donald 0. Warden July 20, 1983 Page Two Our fees are based on the time required by the individuals assigned to the engagement, plus direct expenses. Individual hourly rates vary according to the degree of responsibility involved and the skill required, as outlined in paragraph 7 .2 in the agreement between Weld County and Dollarhide & Schwartz providing for an audit of ' County' records. Interim billings will be submitted as work progresses and as expenses are incurred. We will make every effort to keep our time to a minimum consistent with the engagement requirements. If unusual circumstances arise which would substantially increase the normal audit time, we will consult with you annd furnish an analysis and reasons therefore. Billings are due upon submission. If you intend to publish or otherwise reproduce the financial statements and make reference to our Firm name, you agree to provide us with printers' proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed. We are pleased to serve as you independent Certified Public Accountant and look forward to a continuing relationship. If the above terms are acceptable to you and the services are in accordance with your requirements , please sign and return the copy of this letter. Sincerely, DOLLARHI.O & SCHWARTZ /- John C. -Dollarhide, C.P .A. The services described in the foregoing letter are in accordance with our requirements . The terms described in the letter are acceptable to us and are hereby agreed to.. Accepted this day of / A , 1983. COUNTY OF WELD COLORADO . k Carlson, C airman By /3,,; �' %j . Board of C�u.n�t Commissi Hers Donald D: " Warden /40-€.41. /) Director of Fi Hance and ATTEST: (Z^^•�� ✓ vN Administration Weld County ClerQ and Recorder / :1 and-Clerk to the Boar' 8y �. BY: Walter J. Speckman y Clerk Executive Director p ,eput Department of Human Resources • � RESOLUTION RE: APPROVAL OF ENGAGEMENT LETTER WITH DOLLARHIDE AND SCHWARTZ AND AUTHORIZATION FOR CHAIRMAN TO SIGN WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, on the 9th day of June, 1982, the Board did appoint Dollarhide and Schwartz, P.C. , as auditors of Weld County, and WHEREAS, the Board has now been presented with a Letter of Engagement from Dollarhide and Schwartz reviewing the services to be performed for Weld County in connection with federal and state grants for the year ending December 31 , 1983, and WHEREAS, after review, the Board deems it advisable to approve said Letter of Engagement. NOW, THEREFORE, BE IT RESOLVED by the Board of County Com- missioners that said Letter of Engagement from Dollarhide and Schwartz be, and hereby is, approved. BE IT FURTHER RESOLVED by the Board that the Chairman be, and hereby is authorized to sign said Letter of Engagement. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 9th day of January, A.D. , 1984. BOARD OF ATTEST: tri �??�+wnTW iW WELD COUNTY,�COLORADO TY SSIONERS Weld County Clerk and Recorder and-Clerk to the oars\ Norman Carlson, Chairman By: 71,4341 , ASLet— 4 •t puuty County Ja que ` e Joh s n, Pro-Tem APPROVE AS TO FORM: EXCUSED Gene R Bra t ounty ttorney Chuck s rral �� Car T. J n T. Martin DAY FILE: January 11, 1984 . .r f.Vi{CH. �f q r of DOLLARHIDE & SCHWARTZ PUBLIC ACCOUNTANTS vo.eox7lo DAMAN I,xMw,wrc C P.A. 11tt 9th STRIXT•Sunt 102 JOHN C DOLAmux C.r A. December 2, 1983GREELEY ; Donald D. Warden Weld County, Colorado Greeley, Colorado Dear Mr. Warden : This letter is to revise our understanding of the arrangements for the services we are to perform for Weld County, Colorado in connection with federal and state grants for the Year ending December 31, 1983. Our examination will include grants of the following agencies: Department of Labor, Department of Health and Human Services, Area Agency on Aging, Department of Agriculture, Department of Treasury, • and the Department of Health. We will perform an examination to determine whether the financial statements of the aforementioned grants of Weld County as of December 31, 1983, present fairly the financial position and the results of operations in accordance with generally accepted accounting principles and whether Weld County has complied with laws and regulations that may have a material effect upon those financial statements. Our examination will be made in accordance with generally accepted auditing standards and attachment 'P ' audit requirements and will include such tests of the County 's accounting records and other audit procedures as we deem necessary in the circumstances. They will not include a detailed audit of all transactions and are not designed to discover all defalcations, irregularities or illegal acts should any exist. As a result of our examination we will report to you any material weaknesses in the system of internal accounting control that we observe. We will try to initiate ideas or observations that we believe will help achieve the objectives of the County. We will also be pleased to respond to inquiries you might have about financial or other business matters. To help us proceed as efficiently as possible, we understand the personnel of the County will be available to assist us in the preparation of schedules and analyses of accounts. Additionally, we contemplate assistance in locating and submitting to us invoices, vouchers, canceled checks and other documents and records which we may request. Our fees are based on the time required by the individuals assigned to the engagement, plus direct expenses. Individual hourly rates vary according to the degree of responsibility involved and the skill required, as outlined in paragraph 7.2 in the agreement between Weld County and Dollarhide & Schwartz providing for an audit of 'county' records. We estimate our fee for the audit of grants of the Department of Labor, Department of Health and Human Services, Area Agency on Aging, and the Department of Agriculture will not exceed .4_ rd[ SCR • Donald D. Warden Weld County, Colorado December 2, 1983 Page Two $33,000. Grants of other agencies included in the aforementioned financial statements and other accounting services which may be required will be billed separately and are not included in our estimated fee. We will make every effort to keep our time to a minimum consistent with the engagement requirements. If unusual circumstances arise which would substantially increase the normal audit time, we will consult with you and furnish an analysis and reasons therefore. Billings are due upon submission. The purchase of specialized, extra, or additional services required for whatever reason shall require submission of a written proposal by the AUDITOR for agreement and approval by HRD' s Executive Director in advance of initiation of work. Such extra work shall be covered by separate purchase orders. If you intend to publish or otherwise reproduce the financial statements and make reference to our Firm name, you agree to provide us with printers ' proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approvel before it is distributed. We are pleased to serve as your independent certified public accountant and look forward to a continuing relationship. If the above terms are acceptable to you and the services are in accordance with your requirements, please sign and return the copy of this letter. Sincerely, OL SCHW Z John C. Dollarhide, C.P.A. The services described in the foregoing letter are in accordance with our requirements. ,The terms described in the letter are acceptable to us and are hereby agreed to. Accepted this 9th day of January , 1984. COUNT` F WELD, 0 RA 0 Norman tar son, Chairman By S !' D: n Board of County Commissioners Director of Finance and �j Administration ATTEST: C�n�,�� Weld County C r Recorder¢ and Clerk to the Board ///� �� Q> ) ByWalwv .4 peckman By ! Qi1 ----tea �/ Ex c iv/c� Director OT 1t44,-10‘a;(4: Clerk Department of Human Resources RESOLUTION RE: APPROVAL OF AUDIT ENGAGEMENT LETTER WITH DOLLARHIDE AND SCHWARTZ AND AUTHORIZATION FOR CHAIRMAN TO SIGN WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, on the 9th day of June, 1982, the Board did appoint Dollarhide and Schwartz, P.C. , as auditors of Weld County, and WHEREAS, the Board has now been presented with a Letter of Engagement from Dollarhide and Schwartz confirming the audit ser- vices to be performed for the Housing Authority for the County of Weld for the period ending December 31, 1983, and WHEREAS, after review, the Board deems it advisable to ap- prove said Letter of Engagement. NOW, THEREFORE, BE IT RESOLVED by the Board of County Com- missioners of Weld County, Colorado that said Letter of Engage- ment from Dollarhide and Schwartz be, and hereby is, approved. BE IT FURTHER RESOLVED by the Board that the Chairman be, and hereby is, authorized to sign said Letter of Engagement. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 2nd day of April, A.D. , 1984. n x BOARD OF COUNTY COMMISSIONERS ATTEST: aowleT /L� WELD COUNTY, COLORADO Weld County Clerk and Recorder Art--"....q.--- . an erk to the Board Norman Carlson, Chairman • By- / qt2 1� - EXCUSER DATE OF SIGNING - AVE �uty County Clerk Jacqueline Johnson, Pro-Tem APPROVED AS TO FORM: 'Gene -im�n,v� Gene R. Brantner(C2b-04— 0 G EXCUSED County At orney Chuck Carlson J Wn. � T. Martin A:Consultants Auditors 040484 J= h{0 , 1 I - i qfDOLLARHIDE & SCHWARTZ CERTIFIED PUBLIC ACCOUNTANTS P.O.eoxa!o DARWIN r SCNwARZLC P A. 1172 0 2 3711[[1'•sU1n:'102 JDNN C.00{,IANHIDE C,O.A. O11�V,COLORADO .0632 003)3324497 March 27, 1984 ' Jim Sheehan Executive Director Housing Authority for the County of Weld This letter is to confirm our understanding of the arrangements for the services we are to perform for the Housing Authority for the County of Weld for the period ending December 31, 1983. We will perform an examination the purpose of which is to express an unqualified opinion on the fairness of the presentation of the Authority' s financial statements from the date of inception to December 31, 1983, in conformity with generally accepted accounting principles. In accordance with our examination, we will also perform an examination of the Community Development Block Grant to determine whether the Housing Authority for the County of Weld has complied with laws and regulations that may have a material effect on the reporting of the grant. If conditions discovered in the course of our examination prohibit us from expressing an unqualified opinion, we will promptly discuss the reasons with you. As you know, management has the primary responsibility for properly recording transactions in the records, for safeguarding assets and for preparing reliable financial statements. Our basic audit function is to add reliability to those financial statements. Our examination will be made in accordance with generally accepted auditing standards and auditing standards for governmental organizations, programs, activities and functions and will include such tests of the Authority's accounting records and other audit procedures as we deem necessary in the circumstances. It will not include a detailed audit of all transactions and is not designed to discover all defalcations, irregularities or illegal acts should any exist. As a result of our examination, we will report to you anymaterial weaknesses in the system of internal accounting control that we observe. 4 7 Y Z • Dollarhide & Schwartz March 27, 1984 Page Two We willideas or observations will help ach e e the bjectives that of the Authority. We will also be pleased to respond to inquiries you might have about financial or other business matters. To help us proceed as efficiently as possible, we understand the personnel of the Authority will be available to assist us in the preparation of schedules and analyses of accounts. Additionally, we contemplate assistance in locating and submitting to us invoices, vouchers, canceled checks and other documents which we may request. Our fees are based on the time required by the individuals assigned to the engagement plus direct expenses. Individual hourly rates vary according to the degree of responsibility involved and the skill required, as outlined in paragraph 7-2 of the agreement between Weld County and Dollarhide & Schwartz providing for an audit of Weld County records. We will make every effort to keep our time to a minimum consistent with the engagement requirements. If unusual circumstances arise which would substantially increase the normal audit time, we will consult with you and furnish an analysis and reasons therefore. Billings are due upon submission. If you intend to publish or otherwise reproduce the financial statements and make reference to our Firm name, you agree to provide us with printers ' proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed. We are pleased to serve as your independent certified public accountant and look forward to a continuing relationship. If the above terms are acceptable to you and the services are in accordance with your requirements, please sign and return the copy of this letter. Sincerely, D0LLARHID£ & SCHWARTZ JohnC. Dollarhid e, C.P.A. • Dollarhide & Schwartz March 27, 1984 Page Three The services described in the foregoing letter are in accordance with our requirements. The terms described in the letter are acceptable to us and are hereby agreed to. Accepted this 2nd day of April , 1984. COUNTY F WELD, CO ORAD By Norman Carlson, Chairman W e Board of ounty Commissioners _ irector of Finance and /J �j Pd�S/ "' Administration ATTEST: 4- Weld County CT rk & Recorder and Clerk to the Boa .�...% By SmmrSheehan tee'" By /)/ ', p ' � ,-(,... 77/1 ,1 / x .. 1 � ecutive Director .Depu,ty dlerk 4 Housing Authority of the �' County of Weld . 2. rl • • RESOLUTION RE: AMENDMENT TO ANNUAL AUDIT CONTRACT. WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado Statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, on June 9, 1982, the Board of County Commissioners of Weld County, Colorado and Dollarhide and Schwartz entered into a five year contract for audit services as required by the Home Rule Charter, and WHEREAS, Section 7.3 of said contract states that the maximum fee for the last three fiscal years shall be mutually agreed upon and established in an amendment to the agreement, and WHEREAS, the attached letter (Exhibit "A") states the fees to be charged by Dollarhide and Schwartz, and WHEREAS, the fees contained in the attached (Exhibit "A") are mutually agreed to by the County and Dollarhide and Schwartz for the audit of fiscal year 1984. NOW, THEREFORE, BE IT RESOLVED that the Board of County Commissioners of Weld County, Colorado hereby approves the attached fee schedule (Exhibit "A") for audit services for fiscal year 1984. BE IT FURTHER RESOLVED by the Board of County Commissioners that Exhibit "A" shall be considered the attached amendment to the agreement dated June 9, 1982, between the County of Weld and Dollarhide and Schwartz, setting forth the fee for fiscal year 1984 audit per Section 7 .3 of said contract. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 10th day of September, A.D. , 1984. BOARD OF COUNTY COMMISSIONERS ATTEST 5Th (f^„,,,„ tt.,,,/ WELD COUNTY, COLORADO Weld County Clerk and Recorder f 2craelp and Clerk to the Board Norman Car son,\ Chairman rnc��e�r+ BY: es-y � J u ine J nson, Pro-Tem D puty County C r� rovAS- APPROVED AS TO FORM: Gen an fr EXCUSED' ;;ar-ae Chuck Carlson ' County Attorney J n Martin Reso. by P.O. • DOLLARHIDE & SCHWARTZ CERTIFlED PUBLIC ACCOUNTANTS 0.0.00x310 DARWIN P SC WARTZ.CPA 112Z STRWf-SURE 102 JONN C DOLLARNIOC.CPA 003)3.327497 August 30, 1984 Mr. Don Warden Director of Finance and Administration Weld County, Colorado Dear Don: As per article 7, section 7.3 of the agreement between Weld County and Dollarhide & Schwartz for the audit of Weld County, we are submitting a request for revision. We are proposing that the base fee for the audit of Weld County remain at $45,000. However, we propose the County have a computer system review which will cost $3,600 and purchase a software computer package for a cost of between $1,200 to $2,000. That will make the total cost to the County approximately $50,000 as detailed in the attachment to this letter. The review of the data processing system will be performed by Management Design Associates. All of the bills will be submitted to Dollarhide & Schwartz and then we will bill the County. The review will consist of evaluating the controls and security and develop recommendations for improvements. During the study, M.D.A. will review available documentation and interview by personnel to obtain information in specific control areas to accomplish the following: Organization controls--evaluate the organization structure of the data processing department with regard to segregation of duties, proper work authorization and appropriate rotation of duties. Operation controls--review and evaluate policies and procedures for computer operations personnel . Documentation controls--develop an understanding of the different levels of documentation used, the standards governing its preparation and the extent of compliance being adhered to by department personnel . System development and programming controls--develop an understanding of policies, procedures and controls associated with the design, development, pro- gramming, testing, and implementation of new or modified data processing systems. Hardware and systems software controls--review and evaluate existing controls over hardware and system software changes and use. • Mr. Don Warden Director of Finance Page Two Access and library controls--evaluate existing controls, their enforcement and effectiveness • governing the use of equipment, programs and data, particularly in the on-line environment. As part of this, M.D.A. would examine the process used to issue, change, delete and monitor user passwords to various applications. Although M.D.A. will not be conducting the specific applications controls review, they will identify those automated applications which have potential of significantly impacting the financial position of the County. Those applications typically include: Payroll applications Accounts payable County Treasurer (tax collection) Clerk and Recorder (motor vehicle registration) General ledger and financial statement preparation Collection of miscellaneous fees To obtain this information and a general user perspective on the controls established by data processing, M.O.A. will schedule interviews with the Director of Finance and Controller. We highly recommend that this review be considered as it will satisfy the requirements of SAS #3 and the sections of SAS 3 that were recently superseded by SAS 48. The software package we are recommending is for use on the new IBM P.C. recently purchased by the County. The program is designed to pull trial balances, assist in financial statement preparation and other audit functions which will add to audit efficiency. We are recommending the County purchase this package so it is available in the future. We will also purchase an identical software package and compatible equipment at no cost to the County. If you have any questions, please feel free to call . Very truly yours, CARH SCHWARTZ John C. Dollarhide, C.P.A. Enclosure • Hours Rate* Fee John Oollarhide 36 75 $ 2,700 Brent Hofmeister 109 75 8,175 Jack Atkinson 183 60 10,980 Martha Lanpher 298 35 10,430 John Budde 501 35 17,535 Total 1,127 $49,820 Per agreement $45,000 Computer program (estimated) 1,500 Computer review 38 90 3,420 Travel and direct expense 180 $50,106 *NOTE : These rates are the same as the original proposal . General fund 458 $18,288 Treasurer 126 5,030 Clerk and Recorder 52 2,076 Fair 12 479 Retirement 102 4,073 General Fixed Assets 30 1198 General, Agency 10 399 Library 4 160 Subdivision Park 2 80 Antelope Hills 1 40 Elmore Road 3.5 140 Conservation Trust 4 160 Contingent 2.5 100 Revenue Sharing 12 479 Solid Waste 5 200 Public Works 7 280 Subtotal 831 $33,182 Road and Bridge 81 3,234 Social Services 85 3,394 Public Health 25 998 Motor Pool 46 1,837 Print and Supply 23 918 Computer Services 22 878 Insurance 9 359 Health Insurance -1- $ 200 $46-000 • • RESOLUTION RE: APPROVAL OF AUDIT ENGAGEMENT LETTER WITH DOLLARHIDE AND SCHWARTZ AND AUTHORIZATION FOR CHAIRMAN TO SIGN WHEREAS , the Board of County Commissioners of Weld County, • Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, on the 9th day of June, 1982, the Board did appoint Dollarhide and Schwartz, P.C. , as auditors of Weld County, and WHEREAS, the Board has now been presented with a Letter of Engagement from Dollarhide and Schwartz confirming the audit services to be performed in connection with the Department of Labor' s CETA Administration Pool grant for the closeout year ending April 30 , 1984 , and WHEREAS, after review, the Board deems it advisable to approve said Letter of Engagment. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that said Letter of Engagement from Dollarhide and Schwartz be, and hereby is, approved. BE IT FURTHER RESOLVED by the Board that the Chairman be, and hereby is, authorized to sign said Letter of Engagement. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 22nd day of October, A.D. , 1984. \-11i fit • BOARD OF COUNTY COMMISSIONERS ATTEST: " 2-'c:• .:uti :44Y-W1 b ' WELD COUNTY, COLORADO Weld County Clerk and Recorder and Clerk to the Board Norman ar son, ha rman BY: P� ` fne son, Pro-Tem eputj CoCoiClerk APPROVED AS TO FORM: ene ra tner C7 ar son — CPC- C:20e0e<4 ounty Attorney �_/4 T 7fd12 J n artin ,• r� `f ti DOLLARHIDE & SCHWARTZ gifCERTIFIED PUBLIC ACCOUNTANTS ao.0 8310 DARWIN P,SCNWaRIZ CPA - • t 1229tH SMMT•SUMO 2 OREELEV.COWAADO 60632 JOIN C.004.A RNID.C.P.A. OM 337440 October 2, 1984 Donald D. Warden Weld County, Colorado Greeley, Colorado Dear Mr. Warden: This letter is to confirm our understanding of the arrangements for the services we are to perform for Weld County, Colorado in connection with the Department of Labor' s CETA Administration Pool grant for the closeout year ending April 30, 1984. We will perform an examination to determine whether the financial statements of the aforementioned grant of Weld County as of April 30, 1984 presents fairly the financial position and the results of operations in accordance with generally accepted accounting principles and whether Weld County has complied with laws and regulations that may have a material effect upon those financial statements. Our examination will be made in accordance with generally accepted auditing standards and attachment ' P ' audit requirements and will include such tests of the County' s accounting records and other audit procedures as we deem necessary in the circumstances. -They will not include a detailed audit of all transactions and are not designed to discover all defalcations, irregularities or illegal acts should any exist. As a result of our examination we will report to you any material weaknesses in the system of internal accounting control that we observe. We will try to initiate ideas or observations that we believe will help achieve the objectives of the County. We will also be pleased to respond to inquiries you might have about financial or other business matters. To help us proceed as efficiently as possible, we understand the personnel of the County will be available to assist us in the preparation of schedules and analyses of accounts. Additionally, we contemplate assistance in locating and submitting to us invoices, vouchers, canceled checks and other documents and records which we may request. Our fee for the audit of the CETA Administration Pool grant closeout is estimated to be $2,000 based upon the time required by the individuals assigned to the engagement, plus direct expenses. This fee will be billed prior to our services. Billings are due upon submission. • Donald D. Warden Weld County, Colorado October 2, 1984 Page Two The purchase of required for whatever reason l shall require submission ized, extra, or additional of services a written proposal by the AUDITOR for agreement and approval by HRD' s Executive Director in advance of initiation of work. Such extra work shall be covered by separate purchase orders. If you intend to publish or otherwise reproduce the financial statements and make reference to our Firm name, you agree to provide us with printers ' proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed. We are pleased to serve as your independent certified public accountant and look forward to a continuing relationship. If the above terms are acceptable to you and the services are in accordance with your requirements, please sign and return the copy of this letter. Sincerely, DOLLARHIDE & SCHWARTZ Cc John C. Dollarhide, C.P.A. The services described in the foregoing letter are in accordance with our requirements. The terms described in the letter are acceptable to us and are hereby agreed to. Accepted this 22nd day of Ortnher , 1984. COUNTY OF WELD, COLORADO • By Norman Carlson, . Chairman a en Board of County Commissioners Director of Finance and yy Administration ATTEST:1114i4.404AMAtan, Weld County,Clerk & Recorder and Clerk to the Board �� By te1/ �� / Wa _ + . peckman epu y erk Ex u ve Director De ment of Human Resources • • i PROFESSIONAL ,5ERVICES MICROSYSTEMS LIMITED USE • SUBLICENSE AGKEMENT • • PROFESSIONAL SERVICES MICROSYSTEMS ("PSM") as tho "Licensing Agent" of ACCOUNTING PERFORMANCE ASSOCIATES, LTD . ("APA"), the "Owner", and R Cr1wart7 , the "Licensee", provide the computer software program contained on the medium in the package (the "Program"), and sublicenses its uses. You assume responsibility for the selection of the Program to achieve your intended results, and for the installation, use, and results obtained from the Program. • LICENSE a. You are granted a personal, non—transferable, and non—exclusive sublicense to use the Program under the terms stated in this Agreement. Title and ownership of the Program and documentation remain in APA; b. the Program may not be used concurrently on more than a single computer; c. you and your employees and agents are required to protect the confidentiality of the Program. You may not distribute or otherwise make the Program or documentation available to any third party; d. you may not copy or reproduce the Program or documentation for any purpose, except for backup purposes In support of your use of the Program. o. you may not assign or transfer the Program or this sublicense to any other person; and f. you acknowledge that you are receiving only a LIMITED SUBLICENSE TO USE THE Program and related documentation and that APS retains title to the Program and documentation. You acknowledge that APS has a valuable proprietary interest in the Program and documentation. YOU MAY NOT USE, COPY. MODIFY, OR TRANSFER THE PROGRAM, OR ANY COPY, MODIFICATION OR MERGED PORTION, IN WHOLE OR IN PART, EXCEPT AS EXPRESSLY PROVIDED FOR IN THE SUBLICENSE. IF YOU TRANSFER POSSESSION OF ANY COPY, MODIFICATION, OR MERGED PORTION OF THE PROGRAM TO ANOTHER PARTY, EXCEPT AS EXPRESSLY PROVIDED FOR IN THIS SUBLICENSE, YOUR SUBLICENSE IS AUTOMATICALLY TERMINATED. • 1355 S. COLORADO BLVD. COI •DENVER,COLORADO 50222•(303) 7536093 n 120 E. 9TH STREET al •PUEBLO,COLORADO 31003•(303) 543.59S3 A Cti,� +r Gicck>izz • TERM The sublicense is effective until terminated. You may terminate it at any time by destroying or returning the Program to the Licensee, together with all copies and modifications. The sublicense will also terminate automatically upon conditions set forth elsewhere in this Agreement or if you fail to comply with any term or condition of this Agreement. You agree upon such termination to destroy or return the Program together with all copies and modifications. MODIFICATION You are authorized to make modifications:to any of the "worksheets" contained in the "APS Starter" diskettes (APS TWO AND APS THREE), within the guidance of the written instructions provided. MODIFICATIONS TO WORKSHEETS AND RELATED MACRO PROGRAM CODE CONTAtNtD IN THE APS ONE DISKETTE IS NOT AUTHORIZED. GENERAL You may not sublicense, assign, or transfer the license of the Program except as expressly provided in this Agreement. Any attempt otherwise to sublicense, assign, or transfer any of the rights, duties, or obligations hereunder is void. This Agreement will be governed by the laws of the State of Colorado. Questions concerning this Agreement should be sent in writing to: Professional Services Microsystems, 1355 South Colorado Blvd., Suite 201, Denver, CO 80222. YOU ACKNOWLEDGE THAT YOU HAVE READ THIS AGREEMENT, UNDERSTAND IT, AND AGREE TO BE BOUND BY ITS TERMS AND CONDITIONS. YOU FURTHER AGREE THAT IT IS THE COMPLETE AND EXCLUSIVE STATEMENT OF THE AGREEMENT BETWEEN YOU, PSM, AND THE LICENSEE, WHICH SUPERSEDES ANY PROPOSAL OR PRIOR AGREEMENT, ORAL OR WRITTEN. Mall this signed agreement to: Weld County, Colorado Professional Services Microsystems (company) 1355 South Colorado Blvd, Suite 201 Denver, CO 80222 %# ,,- //IV (name) (date) ('Gar 1014 (title/ Page 2 . • 0 RESOLUTION RE: APPROVAL OF AUDIT ENGAGEMENT LETTER WITH DOLLARHIDE AND SCHWARTZ AND AUTHORIZATION FOR CHAIRMAN TO SIGN WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, on the 9th day of June, 1982 , the Board did appoint Dollarhide and Schwartz , P.C. , as auditors of Weld County, and WHEREAS, the Board has now been presented with a Letter of Engagement from Dollarhide and Schwartz confirming the audit services to be performed in connection with federal and state grants for the year ending December 31 , 1984, and WHEREAS, after review, the Board deems it advisable to approve said Letter of Engagement. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that said Letter of Engagement from Dollarhide and Schwartz be, and hereby is, approved. BE IT FURTHER RESOLVED by the Board that the Chairman be, and hereby is, authorized to sign said Letter of Engagement. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 31st day of December, A.D. , 1984. BOARD OF COUNTY COMMISSIONERS ATTEST: , aavt, WELD COUNTY, COLORADO Weld County C erk and Recorder and Clerk to the Board Norman Car son, Chairman BY: � / We J. A_ne inson, Pro-Tem Deputy Countk APPROVED AS TO FORM: Gen . Brantner CV-L-4-• Cktck carlson«<1.4. County Attorney � ?-, r j22j4, .t J64\n T. Martin A ;"at:LanCz u. ' fie). lbaavAid. -aut. r)R • t DOLLARHIDE & SCHWARTZ CERTIFIED PUBLIC ACCOUNTANTS ►.O:$0X310 OORN P.SCHWARTZ C.PA , ZY CC(C •A1f}Y 1CR Y.'I JOHN C OOLLMMIOC CPA • G{ANADO.I0a BRW7 L.NOPM@STCR C.PA (J0.1)SSL7�7':: November 2, 1984 Donald D. Warden Weld County Colorado Greeley, Colorado This letter is to explain our understanding of the arrangements for the services we are to perform for Weld County, Colorado in connection with federal and state grants for the year ending December 31 , 1984. Our examinations will include grants of the following agencies: Department of Labor, Department of Health and Human Services, Area Agency on Aging, Department of Agriculture, and the Department of Treasury. We will perform examinations to determine whether the financial statements of the aforementioned grants of Wel4 County as of December 31 , 1984 present fairly the financial position and the results of operations in accordance with generally accepted accounting principles and whether Weld County has complied with laws and regulations that may have a material effect upon those financial statements. Our examinations will be made in accordance with generally accepted auditing standards and attachment P - audit requirements and will include such tests of the County' s accounting records and other audit procedures as we deem necessary in the circumstances. They will not include a detailed audit of all transactions and are not designed to discover all defalcations, irregularities or illegal acts should any exist. As a result of our examination we will report to you any material weaknesses in the system of internal accounting control that we observe. We will try to initiate ideas or observations that we believe will help achieve the objectives of the County. We will also be pleased to respond to inquiries you might have about financial or other business matters. To help us proceed as efficiently as possible, we understand the personnel of the County will be available to assist us in the preparation of schedules and analysis of accounts. Additionally, we contemplate assistance in locating and submitting to us invoices, vouchers, canceled checks and other documents and records which we may request. • 'Donald D. Warden • November 2, 1984 Page Two Our fees are based on the time required by the individuals assigned to the engagement, plus direct expenses. Individual hourly rates vary according to the degree of responsibility involved and the skill required, as outlined in paragraph 7.2 in the agreement between Weld County and Dollarhide & Schwartz providing for an audit of ' County' records. Interim billings will be submitted as work progresses and as expenses are incurred. We will make every effort to keep our time to a minimum consistent with the engagement requirements. If unusual circumstances arise which would substantially increase the normal audit time, we will consult with you and furnish an analysis and reasons therefore. Billings are due upon submission. If you intend to publish or otherwise reproduce the financial statements and make reference to our Firm name, you agree to provide us with printers ' proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed. We are pleased to serve as your independent Certified Public Accountant and look forward to a continuing relationship. If the above terms are acceptable to you and the services are in accordance with your requirements, please sign and return the copy of this letter. Sincerely, DOLLAR & SCHWARTZ John C. Dollarhide, C.P.A. The services described in the foregoing letter are in accordance with our requirements. The terms described in the letter are acceptable to us and are hereby agreed to. Accepted this day of , 1984. COUNTY OF WELD, C L AD � By Norman Carlson„ Chairman n d r Board of County Commissioners Director of inance and Administration +( n ATTEST: i Weld County C erk and Recorder and Clerk to the and r� , //yyam� By BY: i9//,Qn✓ '/1 war t9. Speckman ' Executive Director Department of Human Resources 0 RESOLUTION RE: APPROVAL OF AUDIT ENGAGEMENT LETTER WITH DOLLARHIDE AND SCHWARTZ AND AUTHORIZATION FOR CHAIRMAN TO SIGN WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, on the 9th day of June, 1982, the Board did appoint Dollarhide and Schwartz, P.C. , as auditors of Weld County, and WHEREAS, the Board has now been presented with a Letter of Engagement from Dollarhide and Schwartz confirming the audit services to be performed for the Housing Authority for the County of Weld for the year ending December 31, 1984, and WHEREAS, after review, the Board deems it advisable to approve said Letter of Engagement. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that said Letter of Engagement from Dollarhide and Schwartz be, and hereby is, approved. BE IT FURTHER RESOLVED by the Board that the Chairman be, and hereby is, authorized to sign said Letter of Engagement. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 22nd day of April, A.D. , 1985. ,4 • BOARD OF COUNTY COMMISSIONERS ATTEST• �i�n" !i+✓ WELD COUNTY, COLORADO Weld County Clerk and Recorder and Clerk to the Board J cqu Jo on, c airman EXCUSED DATE OF SIGNING (AYE) 471 Gene R. Brantner, Pro-Tem eputy County erk APPROVED AS TO FORM: C. . K1 ;: Sa' 1 Coun to ne t n Yama DOLLARHIDE & SCHWARTZ CERTIFIED PUBLIC ACCOUNTANTS P.O.BOX 310 Illgi OARWIN F,SCP(wARrz.c.P,Aeit . 17229th STR tO SUITE 7433 fl JOHN C.OOLLARMDE,CPA. GRr.C(,eV,COLORADO .7407 ORENT L.HOFMEISTER,C.P.A. - O03)JSL71G7 198S MAR 1 ° i h March 11, 1985 Jim Sheehan Executive Director Housing Authority for the County of Weld This letter is to confirm our understanding of the arrangements for the services we are to perform for the Housing Authority for the County of Weld for the period ending December 31, 1984. We will perform an examination the purpose of which is to express an unqualified opinion on the fairness of the presentation of the Authority' s financial statements for the year ended December 31, 1984, in conformity with generally accepted accounting principles. In accordance with our examination, we will also perform an examination of the Community Development Block Grant to determine whether the Housing Authority for the County of Weld has complied with laws and regulations that may have a material effect on the reporting of the grant. If conditions discovered in the course of our examination prohibit us from expressing an unqualified opinion, we will promptly discuss the reasons with you. The audit will be included in the County Report and the Grants will be included in the County Attachment P Audit. As you know, management has the primary responsibility for properly recording transactions in the records, for safeguarding assets and for preparing reliable financial statements. Our basic audit function is to add reliability to those financial statements. Our examination will be made in accordance with generally accepted auditing standards and auditing standards for governmental organizations, programs, activities and functions and will include such tests of the Authority' s accounting records and other audit procedures as we deem necessary in the circumstances. It will not include a detailed audit of all transactions and is not designed to discover all defalcations, irregularities or illegal acts should any exist. As a result of our examination, we will report to you any material weaknesses in the system of internal accounting control that we observe. • Jim Sheehan March 11, 1985 Page Two We will try to initiate ideas or observations that we believe will help achieve the objectives of the Authority. We will also be pleased to respond to inquiries you might have about financial or other business matters. To help us proceed as efficiently as possible, we understand the personnel of the County will be available to assist us in the preparation of schedules and analyses of accounts. Additionally, we contemplate assistance in locating and submitting to us invoices, vouchers, canceled checks and other documents which we may request. Our fees are based on the time required by the individuals assigned to the engagement plus direct expenses. Individual hourly rates vary according to the degree of responsibility involved and the skill required, as outlined in paragraph 7-2 of the agreement between Weld County and Dollarhide & Schwartz providing for an audit of Weld County records. We will make every effort to keep our time to a minimum consistent with the engagement requirements. If unusual circumstances arise which would substantially increase the normal audit time, we will consult with you and furnish an analysis and reasons therefore. Billings are due upon submission. We have scheduled below an estimate of the fee, in terms of both hours and dollars. Hours Amount Partner $ 300 Manager 20 1,200 Senior staff 20 700 7a $2,200 If you intend to publish or otherwise reproduce the financial statements and make reference to our Firm name, you agree to provide us with printers ' proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed. We are pleased to serve as your independent certified public accountant and look forward to a continuing relationship. If the above terms are acceptable to you and the services are in accordance with your requirements, please sign and return the copy of this letter. Sincerely, DOLLARHI SCH AR I6c • ed- John C. Dollarhide, C.P.A. fit... h .rv: r .. r ♦ .gip Jim Sheehan March 11, 1985 Page Three The services described in the foregoing letter are in accordance with our requirements. The terms described in the letter are acceptable to us and are hereby agreed to. Accepted this 22nd day of April , 1985. COUNTY WELD, COLO A 1'�M By �acq line J son.1)Chairman oa d . War Board of County miss D rector of F nance and Administration ATTEST: Weld County lerk .& Recorder and Clerk to the Board By. m $6eeh� xecutive Director Housing Authority of the epu y er County of Weld o ' 0 RESOLUTION RE: APPROVAL OF AMENDED AUDIT ENGAGEMENT LETTER WITH DOLLARHIDE AND SCHWARTZ AND AUTHORIZATION FOR CHAIRMAN TO SIGN WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board did, on the 22nd day of April, 1985, approve a Letter of Engagement with Dollarhide and Schwartz confirming the audit services to be performed for the Housing Authority for the year ending December 31 , 1984, and WHEREAS, the Board has now been presented with an amended Letter of Engagement, a copy of which is attached hereto and incorporated herein by reference. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that said amended Letter of Engagement with Dollarhide and Schwartz be, and hereby is approved. BE IT FURTHER RESOLVED by the Board that the Chairman be, and hereby is, authorized to sign said amended Letter of Engagement. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 15th day of May, A.D. , 1985. BOARD OF n ATTEST: %If 0A v� � WELD COUNTY,�COLORADO TY SSIONERS ' Weld County Clerk and Recorder and Clerk to the Board a -ue ne John , Chairman e7y--rit p - ene R. Brantner� em Ca-ThD puty County 12i1::#'46.) ,�L APPRO D AS TO FORM: tr. C.W. Kir" by�� 5çz;c ,� --a.2.County AttorneyY to 1�Fran am i DOLLARHIDE & SCHWARTZ tiffCERTIFIED PUBLIC ACCOUNTANTS P.O.BOX 310 DARWIN P.$CNWARTL.CPA. 11229th STRLomo•SU1 a 1 ANN C.D0UARw C DC. PA. GR�I�.COLORADO!067202 QM)752.7a97:.. SPENT I.NDPME6t1,CPA . May 6, 1985 Mr. Jim Sheehan Executive Director Housing Authority for the County of Weld Dear Jim: This letter is to amend the understanding of the arrangements for the services we are to perform for the Housing Authority for the year ended December 31, 1984, dated March 11, 1985. We are in the process of examining the financial statements and records of the Housing Authority of Weld County. Due to the following problems, we must amend our previous estimated cost for our services: 1. Cash for the CDBG and Section 8 grants has been co-mingled. 2. Deferred revenue may be misstated because cash has been co- mingled and there are other entry classification errors. 3. Accounts receivable may also be misstated due to the same reasons as No. 2 above. 4. Grant expenditures are misstated due to misclassification of entries. Our previous estimated fee was $2,200. Our revised estimate is as follows : Hours Amount Partner $ 360 Manager 48 2880 $3,246 We understand that the above is an estimate and the actual fee will be based upon actual time spent on the engagement using appropriate rates. We have discussed the above reasons for the increase in our estimated fee; however, we would appreciate the opportunity to answer any questions that you may have. Sincerely, LLA HWARTZ John C. Dollarhide, C.P.A. II Mr. Jim Sheehan May 6, 1985 Page Two The amended services described in the foregoing letter are in accordance with our requirements. The terms described in the letter are acceptable to us and are hereby agreed to. Accepted this 15th day of , 1985. COUNTY 0 WELD. C bjp.-circqs).);...2_,ine4`� ByJo n on, Chairman 4. a d ' . ar• eard of County Commissioners Director of Finance and 4 4t Administration ATTEST �U.r�1 Weld County (Clerk & Recorder and Clerk to the Board �1 ByJ �S han,V_ '"�2s ._ IQ? e- Director IQ Housing Authority of the County of Weld eput er • • RESOLUTION RE: AMENDMENT TO ANNUAL AUDIT CONTRACT WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado Statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, on June 9, 1982, the board of County Commissioners of Weld County, Colorado, and Dollarhide and Schwartz entered into a five year Contract for audit services as required by the Home Rule Charter, and WHEREAS, Section 7.3 of said Contract states that the maximum fee for the last three fiscal years shall be mutually agreed upon and established in an Amendment to the Contract, and WHEREAS, the attached letter (Exhibit "A") states the fees to be charged by Dollarhide and Schwartz, and WHEREAS, the fees contained in the attached (Exhibit "A") are mutually agreed to by the County and Dollarhide and Schwartz for the audit of fiscal year 1985. NOW, THEREFORE, BE IT RESOLVED that the Board of County Commissioners of Weld County, Colorado, hereby approves the attached fee schedule (Exhibit "A") for audit services for fiscal year 1985. BE IT FURTHER RESOLVED by the Board of County Commissioners that Exhibit "A" shall be considered the attached Amendment to the Contract dated June 9, 1982, between the County of Weld and Dollarhide and Schwartz, setting forth the fee for fiscal year 1985 audit per Section 7.3 of said Contract. -` ee io-,e '7"• Page 2 RE: AMENDMENT - ANNUAL AUDIT CONTRACT The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 30th day of September, A.D. , 1985. d. C4� .Q. - BOARD OF COUNTY COMMISSIONERS ATTEST• (.vw�n 'nu��n/ WELD COUNTY, COLORADO Weld County Jerk and Recorder ( ¢ and Clerk to the Board ine J son, C a rman \`BY.; GrYt4,yr-c9J ene R. Br the--Tem eputy County lerk APPROVED AS TO FORM: C.W. O o County Attorney Fra c Ya agu DOLLARHIDE & SCHWARTZ ClifCERTIFIED PUBLIC ACCOUNTANTS P.O.50%310 DARWIN P.SCNWARR C.PA. 1122 EtS Snit.SURE 102 JOHN C. OLIARN DE.CP.A. GREEL.EY.COLORADO ROM BRENT L.NOPMCSTER,C.RA O031 3 7497 September 23, 1985 Mr. Don Warden Director of Finance and Administration Weld County, Colorado Dear Don : As per article 7, section 7.3 of the agreement between Weld County and Dollarhide & Schwartz for the audit of Weld County, we are submitting a request for revision. We are proposing that the base fee for the audit of Weld County be $50.000. In addition, we propose the County have a computer system review which will cost $3,300 and will focus on examining the procedures and controls surrounding the recently implemented purchase order and payroll systems. The review of the data processing system will be performed by Management Design Associates. All of the bills will be submitted to Dollarhide & Schwartz and then we will bill the County. M.D.A. will examine these applications in depth to determine the following: Which controls exist within the computer systems functions Which manual controls exist external to the computer system The level of reliance which can be placed on these controls To obtain the information needed, M.D.A. will schedule interviews with key individuals involved in the development and operation of the systems. These include both accounting and data processing personnel . M.D.A. will review available user and data processing systems documentation and, to the extent possible, observe the normal operations of the system. They will not be conducting tests of the various operations. A summary of hours and our fee estimate are listed in an attachment to this letter. As noted on the sheet, the only rates that have increased are rates for partners ' time. If you have any questions, please feel free to call . Very truly yours, DOLLARHI & SCHWARTZ John C. Dollarhide, C.P.A. JCD/cad Enclosure _ cs e Hours Rate Fee John Dollarhide 36 $ 80 $ 2,880 Brent Hofmeister 127.5 80 10,200 John Budde 319.5 45 14,377 Jim Neufeld 250 45 11,250 Rick Stauter 410 35 14,350 Total 1, 143.0 $53,057 Per agreement $50,000 Computer review 30 $100 3,000 Travel and direct expense 300 $53,300 - General fund 448 $19,600 Treasurer 133 5,820 Clerk and Recorder 69 3,020 Fair 15. 5 675 Retirement 117 5,120 General Fixed Assets 31 1,350 r General Agency 10.5 450 Library 4 175 Subdivision Park 1 45 Antelope Hills .5 20 Elmore Road 1 45 Conservation Trust 1. 75 75 Contingent 1 .75 75 Revenue Sharing 25 1,100 Solid Waste 1 .75 75 Capital Expenditures 13 575 Road 5 7.25 300 Deferred Compensation 8.5 375 Subtotal 889.5 338,895 Road and Bridge 73 3,200 Social Services 68 2,980 Public Health 25 1,100 Motor Pool 25 1,100 Print and Supply 27.5 1,200 Computer Services 18.5 800 Insurance 12.5 550 Health Insurance 4 175 1,143.00 $50,6x0 .. . 4 __ • • et6' MEMORAnDU miel Wi ne Jackie Johnson, Chairman `Ta Weld County Commissioners a,,, December S. 1985 V! CV COLORADO From Walter J. Speckman, Executive Director, Human Resources jjU sub,.ct, Engagement Letter for Auditor Services Enclosed for Board approval is the engagement letter with the auditing firm of Dollarhide and Schwartz. Dollarhide and Schwartz will provide the required auditing service for all Human Resources grants for a total of $25,950.00. If you have any questions regarding the enclosed engagement letter, please contact me immediately. A . L ,. : S - ,,. ..fir,..r�,.y�µv e.�j �,m . urf 41 DOLLARHIDE &SCHWARTZ CERTIFIED PUBLIC ACCOUNTANTS P.O.eox 310 DARWIN P,$CNWARPL C.PA. . '1729th STRUT•SUITE102 CREh1YY,COLORADO ROM JDNN C.DDUARNIDE.CPA. BNENT L.n0PME157EN:CPA 00:0332.74W7 October 9, 1985 Donald D. Warden Weld County Colorado Greeley, Colorado This letter is to explain our understanding of the arrangements for the services we are to perform for Weld County, Colorado in connection with federal and state grants for the year ending December 31, 1985. Our examinations will include grants of the following agencies: Department of Labor, Department of Health and Human Services, Area Agency on Aging, Department of Agriculture, and the Department of Treasury. We will perform examinations to determine whether the financial statements of the aforementioned grants of Weld County as of December 31, 1985 present fairly the financial position and the results of operations in accordance with generally accepted accounting principles and whether Weld County has complied with laws and regulations that may have material effect upon those financial statements. Our examinations will be made in accordance with generally accepted auditing standards and attachment P - audit requirements and will include such tests of the County' s accounting records and other audit procedures as we deem necessary in the circumstances. They will not include a detailed audit of all transactions and are not designed to discover all defalcations, irregularities or illegal acts should any exist. As a result of our examination we will report to you any material weaknesses in the system of internal accounting control that we observe. We will try to initiate ideas or observations that we believe will help achieve the objectives of the County. We will also be pleased to respond to inquiries you might have about financial or other business matters. To help us proceed as efficiently as possible, we understand the personnel of the County will be available to assist us in the preparation of schedules and analysis of accounts. Additionally, we contemplate assistance in locating and submitting to us invoices, vouchers, canceled checks and other documents and records which we may request. • bra Donald 0. Warden October 9, 1985 Page Two Our fees are based on the time required by the individuals assigned to the engagement, plus direct expenses. Individual hourly rates vary according to the degree of responsibility involved and the skill required, as outlined in paragraph 7.2 in the agreement between Weld County and Dollarhide & Schwartz providing for an audit of ' County' records. Interim billings will be submitted as work progresses and as expenses are incurred. We will make every effort to keep our time to a minimum consistent with the engagement requirements. If unusual circumstances arise which would substantially increase the normal audit time, we will consult with you and furnish an analysis and reasons therefore. Billings are due upon submission. If you intend to publish or otherwise reproduce the financial statements and make reference to our Firm name, you agree to provide us with printers ' proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed. We are pleased to serve as your independent Certified Public Accountant and look forward to a continuing relationship. If the .. above terms are acceptable to you and the services are in accordance with your requirements, please sign and return the copy of this letter. Sincerely, DOLLARHIDE & SCHWARTZ e coma John C. Dollarhide, C.P.A. The services described in the foregoing letter are in accordance with our requirements. The terms described in the letter are acceptable to us and are hereby agreed to. Accepted this 9th day of December , 1985. ,, — COUNTY OF WELD, COLORADO By� (Jiiu' Gu'cwi BY Gene. R...-Esxantnex , Chairman &otem Donald D. Warden Board ofounty Comij ssion rg Director of Finance and �� 1 � Administration ATTEST: j�' Weld County Clerk and Recorder and Clerk:to the Board By Y O' 7x6.0. Qt.e..-1( ..e..) a to J. 1peckman Execu ive Director Department of Human Resources • • WELD COUNTY, COLORADO HUMAN RESOURCES DEPARTMENT TIME AND BUDGET ANALYSIS Year Ended December 31, 1985 BUDGET Hours Fees GRANTS DOL Grants Job Service 26.00 $ 1,215.00 JTPA II-A (Basic) 24.00 1,065.00 JTPA II-B (Summer Youth) 23.00 1,065.00 Other JTPA Grants 36.00 1 735-00 109.00 $ &080.Ob Head Start Basic 39.00 $ 1,830.00 Handicap 11.00 490.00 I & TA 11.00 490.00 61.00 rE,810.00 Migrant Head Start 51.00 $ 2,505.00 CSBG 15.00 $ 745.00 USDA Supplemental Foods 41 .00 $ 1,900.00 DOE Weatherization 5.00 $ 260.00 Area Agency on Aging Senior Nutrition Congregate 25.00 $ 1,277.00 Senior Nutrition Home Delivered 26.00 1,368.00 Programmatic 17.00 870.00 Administration 26.00 1,345.00 94.-00 $ 4 860.00 Annual Audit Services General 155.00 $ 6,755.00 Internal Control 11.00 495.00 Property & Equipment 12.00 540.00 178.00 $ 7, 790.00 554.00 $25,950.00 I tot • OFFICE OF BOARD OF COUNTY COMMISSIONERS PHONE(303)350-4000.EX'.4200 P.O. BOX 75C GREELEY,COLORADO 80634 111 p Co COLORADO 4 October 13, 1986 Mr. John Dollarhide, CPA Dollarhide 6 Schwartz 1122 9th Street Greeley, CO 80631 Dear Mr. Dollarhide: In accordance with Section 8.3 of the audit contract between Weld County and your firm, this letter is to serve as a 30 day cancellation notice to the contract. Based upon your estimated costs for the 1986 audits the Board of County Commissioners felt it necessary to solicit other proposals to compare fees. The Board wishes to convey to you that we have been pleased with your services the last four years, but felt the proposed 1986 costa warranted requesting other proposals for comparison. Very truly yours, T&tqueline Johnson Chairman V Jr/eh Dollarhide and Schwartz was appointed auditor for Weld County on June 9, 1982. Pursuant to Section 8.3 of the General category of Article VIII, the Agreement can terminated in writing as long as a 30 day notice is received. 4 A . e....4„; Hello