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By Myrna Trauntvein
Times-News Correspondent
There are 86 pages of information in the Juab County Financial Statements audit.
A copy of the full audit, as performed by independent auditors, Hawkins, Cloward & Simister, L.C., Certified Public Accountants, Orem, is on file in the county clerk/auditor's office for those who are interested to peruse.
Denton Alexander and John Beck, representing the accounting firm, presented their findings and the financial statements for the audit at county commission meeting on Monday.
"John Beck actually put together the audit for us," said Alexander.
"The management of Juab County is responsible for the county's compliance with all compliance requirements," he said. "Our responsibility to express an opinion on compliance with those requirements based on our audit."
Alexander said that the firm had found the county to be in compliance and gave them a "clean" report.
For the year ended December 1, 2009, taxes brought in $66,166 more than was expected. However, some other revenue categories, such as licenses and permits, intergovernmental, charges for services and fines and forfeitures brought in less that was forecast.
Nevertheless, the county ended up with a favorable variance of $53,943 in the fund.
The fund balance for revenue was $2,191,476 as of December 31.
The general fund budget analysis indicated that the current year general property taxes brought in $1,712,731. Fee in lieu of property taxes added $158,776. Redemption of prior years' taxes, penalties and interest on delinquent taxes added $48,370.
Restaurant taxes added $74,220 and sales and use taxes brought in $458,685.
Assets as listed on the balance sheet reflect cash and cash equivalents, accounts receivable, interest due from the treasurer, property taxes receivable, short-term interfund receivable, due from other governmental units and restricted cash.
Of interest is that, in 2008, property taxes receivable were $76,211 and in 2009 that figure was $258,430.
"The county's assets also include all infrastructure, such as roads," said Alexander. "In fact, of the assets listed, much of that is roads."
As part of the audit, the county's assets and asset management is reviewed.
"It is the county's policy," said Alexander, "to maintain bridges with an average score of 70 or better. A condition assessment was performed in 2007 (done by UDOT every two years). The county's average score based on the initial condition assessment was 91."
Road pavement condition is measured using the American Association of State and Highway and Transportation Officials system.
"It is the county's policy to maintain at least 60 percent of its road system at a good or fair condition level," he said. "All roads, bridges and buildings are depreciated."
The county, he said, needs to spend $1.6 million annually on roads to keep them in the agreed to condition.
JRDA, which manages the landfill operation, is a business activity and, as such, said Alexander, is accounted for in a different way.
In addition to JRDA, other business-type activities are the Municipal Building Authority and the landfill operation.
JRDA, he said, was the only one of the business activities that could collect taxes.
Landfill fees have actually decreased, he said.
"The landfill should not have expensive closure fees," said Mike Seely, county administrator. "It is being closed as we go. It is being used in phases and there are still 700 acres left that have not been touched."
While the county does not have a "green" collection policy for recycling some goods, such as plastic, they do have a green waste pile, for tree limbs and other such waste, which is kept apart from the household garbage area.
It is burned once a year.
Government activities are general government, courts, buildings and grounds, public safety, public health, roads and public improvements.
Component units, he said, are the Juab County Fire District, Special Service District #1 and Special Service District #2.
While offices in the county do generate money from fees charged, Alexander said, it is not enough to support most of the offices.
"It is not reasonable to expect that it should," he said. "The court does pay for itself. Through fine revenue, the courts generate money."
"Buildings and grounds and public health are usually subsidized and need to be to provide the necessary services," Alexander said.
However, he said, public safety does generate money collected through the courts in fines.
"The road shed grant more than covered the expense of construction," he said.
One suggestion that Alexander made was that the county court system have an electronic way of keeping track of fines paid. Bail, for example, was recorded manually.
"We need to be able to track that money monthly as to who it belongs to," he said. "It needs to be on an automated system like Quick Books."
"It would be a pretty minimal expense to set that up," said Jared Eldridge, county attorney. "It would make their lives easier."
Commissioners said they would ask the county clerk and the county treasurer to help train the court clerks to use such a system and would get that done as quickly as possible.
"When the dust settles," said Alexander, "you have a good system and employees who are conscientious in performing their duties. You are in good financial shape." |
