HomeMy WebLinkAbout700385.tiff Report
Or The Audit Of
WELD COUNTY GENERAL HOSPITAL
Greeley, Colorado!
December 31_1 k94
•
WELD CO COMMISSIONERS
GREELEY,COLO.
RECEIVED
FCT3 2) WO
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March 25, 1969
To The Board of Trustees
Weld County General Hospital
We have examined the balance sheet of the Weld County General
Hospital as of December 31, 1968, and the related statements of
income and fund balances for the year then ended. Our examination
was made in accordance with generally accepted auditing standards,
and accordingly included such tests of the accounting records and
such other auditing procedures as we considered necessary in the
circumstances.
Negative confirmations of accounts receivable were made as of
November 30, 1968. The computer was held open to accommodate the
"five—day" charges. The totals of all receivables were verified
and reconciled to the books. The inventory of "stores" was not
observed by this office, but the variations recorded were not
significant.
Our firm is of the opinion that the contracts with the Pathol—
ogist and the Radiologist are not being settled according to the
terms outlined in the contracts. This opinion is at variance with
an earlier opinion of your attorney.
In our opinion, the accompanying balance sheet and statements
of income and fund balances present fairly the financial position
of the Weld County General Hospital at December 31, 1968, 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.
Respectfully submitted,
seph Brough 'and Company
Certified Public Accountants
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Idble of Contents
Page
Text 1.
Balance Sheets Exhibit A 2
{ Summary of Changes in Fund Balances Exhibit B 3
Summary of Changes in Plant Fund
Property Exhibit C 4
Statement of Income Schedule 1 5
Statement of Expense Schedule 2 6
Mead Hall Rental Income Schedule 3 7
Reese Properties Rental Income Schedule 4 B
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WELD COUNTY GENERAL HOSPITAL
Greeley. Colorado
Statement of Income
EmabiLYears Ended December 31, 1967 and 1968
1967 j968
Amount Percent Amount percent
Ln_; nie
Routine Day Service 1,968,011.00 52.03 2,397,447.00 54.02
Operating and Emergency
Rooms 247,157.00 6.54 312,468.00 7.04
Recovery Room 29,952.00 .79 31,225.00 .70
Delivery Room 35,849.00 .95 42,601.00 .96
Intensive Care 22,046.00 .58 22,706:00 .51
Cardiac Care 15,488.00 .41 ' 36,254.00 .82
X-ray 365,196.00 9.66 410,723.00 9.25
Laboratory 536,148.00 14. 18 656,433.00 14.79
Physical Therapy 32,569.00 .86 34,960.00 .79
Pharmacy 335,833.00 8.88 388,290.00 8.75
Anesthesia 35,843.00 .95 40,296.00 .91
Eye Room 88.00 - 16.00 -
Blood Bank and
Services 58,483.00 1 .55 57,724.00 1.30
Inhalation Therapy 76,559.00 2.02 79,992.00 1.80
Medical Supplies 152,999.00 4.05 177,699.00 4.00
Telephone 672.00 .02 668.00 .02
Laundry 28,737.00 .76 29,626.00 .67
Cafeteria and Snack
Bar 58,229.01 1 .54 62.526_1QQ 1.41
otaI 3,999,859.00 105.77 4,781,654.00 107.74
Less: Special
Allowances 218.422,00 5.77 343.693.00 7.74
Balance 3,781,437.00 100.00 4,437,961 .00 100.00
ExA_ sea - Schedule 2 3,751,086.00 99.20 4,387,981.00 98.87
:jet inrgre from Operations 30,351.00 .80 49,980.00 1.13
Other Income
Discounts Taken 8,197.00 .22 8,656.00 .20
Miscellaneous 28,019.00 .74 20,832.00 .47
ti "JJs__e - Hospital 66,567.00 ti 1 .76 79,468.00 1.80
i...er,ty.Sncome
!'eli H111 - Schedule 3 1,998.00 8,137.00
Reese Property - Schedule
4 301.00 1 ,416.00
` .2t Income _ 68.866.00 _ 89,021100
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'WELD Q0UNTY GENERAL HOSPITAL
Greeley L Colorado
Mead Hall Rental Income
For The Years Ended December 31. 1967 and 196.E
•
1967 196
Tn.ome from-Renta_l.s 9,446.00 14,002.00
En.1-nses 1,809.00 1,951.00
Utilities 363.00 442.00
Laundry
rY 552.00• 426.00
Housekeeping • 306.00 306.00 •
Telephone
Maintenance and Repairs 4,051.00 2,380.00
Insurance __367,09 3¢0.0Q
Total Expenses 7,448.00 5,865.00
Net Rental Income 1,998.09 8,137.09
Note - No provision has been made for depreciation of the building and
equipment.
AMMENIINIMANIIINIP
Schedule 3
7
EV Lp COl1NTY GENERbL IjoSPITAL
Greeley. colors o
Reese Properties Rental Income
For The Years Ended December 31. 1967 and 1968
I c�om�e fro ntals
11,739.00 12,384.00
Fits 5,919.00 5,594.00
Interest 223 pp 240.00
Insurance 2,869.00. 2,507.00
Maintenance and Repairs • 2.427.00 2 627
Utilities 11,438.00 10,968.00
ADQ
Total Expenses
1 41..ys�Q.
Net Rental Income --- 1.QQ
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Note - No provision has been made for depreciation of the building, improvements
and equipment.
S h4 edule 4
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