By Myrna Trauntvein
Times-News Correspondent
Brian Whipple, Director of the Central Utah Counseling, and Ferrel Marx, CFO Central Utah Counseling presented the Independent audit to the Commission.
Marx went over the audit.
Kimball & Roberts, CPAs, Richfield, performed the audit, he said.
"We as an entity, have elected to change the method of accounting from a governmental activity to a business-type activity in the 2014 financial statements," said Marx.
The assets of the center exceeded its liabilities by $3,174,834 (net position). Of this amount, $532,431 may be used to meet the center's ongoing obligations to employees and creditors.
The center's total net position increased by $213,229. The revenues were more than the adopted budgeted amounts and the expenses were less than the adopted budgeted amounts.
The center has a policy on post-retirement benefits for all employees meeting certain criteria. The net effect created a post-employment benefit liability of $253,659 at year end. The benefit is for health insurance after retirement for up to four years when all the requirements are met.
The center's compensated absences increased by $28,222 during the current year. Lease revenue bonds decreased by a net amount of $94,000.
"Clinton Painter is our acting specialist in the audit," said Rick Carlton, commissioner. "He is a CPA."
Marx directed the commission to a graph dealing with proprietary fund expenses for the audit year 2014. Salaries and fringes amounted to $4,016,700 of the fund expenses. The fund, in total, is $5,707,078.
He then discussed the basic financial statements for the audit year.
County contributions amount to 20 percent of the budget, he said. The contributing counties bring in $299,763.
"We pay an amount based on our population," said Carlton.
Most of the operating revenues come from Medicaid--$4,360,619 of the $7,120,970 revenue.
Medicare adds $100,687.
"There is some great reading on page 33 (combining Statement of Revenues, Expenses and Changes in Net Position Proprietary Fund by Department) and page 34 (The page dealing with the Combining Statement of Cash Flows in the Proprietary Fund Type)," said Marx.
Adult and Youth Treatment for the Mental Health heading was $64,883 and that was added to the Business-Type Activities Proprietary Fun of $85,672 for a total of $150,555.
The auditors did find a couple of problems that Marx said would be corrected this coming year.
One of those was that public treasurers are required to file a written report with the Money Management Council before January 31 and July 31 each year. That will be done in the future, said Marx.
Another finding was that the designated records officer for the center had not completed an online training course on the requirements of GRAMA; and the center had not posted the required public information regarding detailed revenue and expense information to the Utah Public Finance Website within the required deadline.
The Center was also told that they had not been posting the minutes of their meetings to the Utah Public Notice Website within three days of the minutes being approved.
"We will be in compliance with all the findings," said Marx.
Central Utah Counseling is trying to send fewer patients to the state hospital because it costs a fortune, said Whipple. Patients are aided locally in an effort to stabilize them without having to send them to the state facility.
"We are trying to use more local services," he said. "We try to be frugal and responsible."
In the Nephi area, Gay Hansen is the preemptive specialist for the Central Utah Counseling Center, said Whipple. Preemptive interventions target those at greatest risk in order to deter problems.
The center is doing training on suicide prevention and on mental health first aid. In the west, he said, there were high success rates that came as a result of such education.
The center did, however, receive what is known as a "clean audit." A "clean" or unqualified opinion states that the financial statements present a fair and accurate picture of the entity's financial records and comply with generally accepted accounting principles.
Whipple said that the Utah Association of Counties (UAC) had supported Healthy Utah.
"They supported treatment services," he said.
