• Juab County receives clean audit for 2002

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Juab County received a clean audit opinion for the year 2002.

Denton Alexander and Angie Anderson, representing the firm of Hawkins, Cloward and Simister, presented the independent auditor's report for the past year.

"These general purpose financial statements are the responsibility of Juab County's management," said Alexander. "Our responsibility is to express an opinion on these general purpose financial statements based on our audit."

Each year, all public entitles undergo an audit of their expenditures for the year just past. Those audits are conducted by independent auditors who are not connected to either the elected officials nor the appointed staff of the entity.

All audits are conducted in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in "Government Auditing Standards," issued by the comptroller General of the United States.

"An audit is an examination of the financial activities of an agency and the report based on such an examination," said Alexander.

He said he was pleased to inform the commission that, once again, the county was receiving a clean audit report.

"The fund balance is at a respectable level and commissioners have taken a conservative approach in financial matters," he said.

"The auditor's report expresses an unqualified opinion on the general purpose financial statements of Juab County and there is no reportable noncompliance, as it relates to the financial statements."

That is something, said Alexander, that auditors like to see.

In the adopted budget, 2002 general property tax revenues were set at $760,100 and were adjusted by resolution to $860,100.

Fees in lieu of property taxes were $141,000; redemptions of prior years' taxes was $40,000; interest on delinquent taxes was $225,900; assessing and collecting taxes was $225,900; penalties and interest collected were $14,650; restaurant tax brought in $69,000; and sales and use taxes raised $309,000.

"Other revenues come from licenses and permits which brought in $25,300, intergovernmental revenue which brought in $614,477, charges for services which was $732,540, fines and forfeitures which were $418,334, and miscellaneous revenues which brought in $127,455," said Alexander.

Adjusted by resolution the revenue contributions from other governmental units was increased from $62,955 to $64,683 for a total budget revenue for 2002 of $3,664.439.

Included in the county's financial statements for 2002 were the Juab Community and Economic Development Agency, Juab County Fair Board, East Juab Ambulance Association, West Juab County Ambulance Association, West Deseret Ambulance Association, Municipal Building Authority of Juab County, Juab Rural Development Agency Landfill, Juab County Special Service District #1, Juab County Special Service District #2, and the Juab Special Service Fire District.

Alexander said, "There are two governmental fund types, the general fund and special revenue funds."

In addition there are proprietary fund types which are internal service funds and enterprise funds, fiduciary fund types which are trust funds and account groups which are general fixed assets and general long-term debt.

The final budget showed general government expenditure line items as county commissioners at $84,425; contingency at $9,867; administrative assistant at $75,516; indigent counsel at $80,004; district and circuit courts at $2,500; East precinct court at $112,402; law library at $8,500; data processing at $152,950; sanity hearings at $4,000; clerk-auditor at $118,049; recorder at $139,209; attorney at $236,922; treasurer at $108,183; assessor at $148,496; surveyor at $10,000, courthouse and grounds at $315,565; elections at $16,800; non-departmental at $129,502; and planing and zoning at $10,350.

The total expenditures for 2002 in general government were $1,763,240.

"When the public sees these figures, they need to remember that those figures are not just salaries but include the cost of running the department," said Wm. Boyd Howarth, commission chair.

Public safety budget expenditures for 2002 were for the sheriff's office at $482,417; the county jail at $805,511; search and rescue at $6,500; liquor law enforcement at $10,000; inspection costs at $18,000; emergency services at $45,153; ambulance services at $175,760; West desert patrol at $18,500; other protective animal services at $3,000; and drug law enforcement at $58,467.

The public health budget was for Six County service contracts at $112,000.

Roads and public improvements budget for weed control was $46,197; for Parks, recreation, and public property for television service was $500 and for libraries was $33,598; conservation and economic development for the extension service was $63,336 and exhibits at $14,560; and the intergovernmental transfers and other category showed expenditures of contributions to Juab Soil conservation District at $2,000, contributions to private organizations at $500, contributions to Senior Citizens at $1,200 and miscellaneous at $4,000.

Total expenditures by the county for 2002 were $3,664,439.