Mesa County's Road & Bridge A-Team receives accolades from Orchard Mesa Irrigation District and local orchards for their recent bridge replacement in East Orchard Mesa. Without a detour around the bridge for area traffic, this would result in a diversion of traffic from 32 & C 1/2 Roads through Palisade at 37 Road. The A-Team developed a plan and built the new bridge with the help of Road & Bridge staff and equipment needed for welding, fitting, and finishing, including a new asphalt cover. All of this was done within the span of only two days.
For their hard work, commitment and concern for the community, this team has earned Mesa County's Top Dog award for the month of June, 2014. Mesa County's Krista Ubersox and Commissioners Rose Pugliese and Steve Acquafresca join the crew and congratulate them for a job well done.
Award recipients are Construction Manager, Pete Mathes, Road & Bridge Crew Manager Jerry Herrera, Dean Scales, Matt Woodrin, Jake Cronk and Terry Henderson.
Safety Net Clinics were created by civic-minded individuals, health care professionals and systems, churches and other community organizations who recognized that there are countless individuals that are in need of access to health care services. Colorado has 38 Community Safety Net clinics, including Marillac Clinic, and 51 federally certified Rural Health Clinics.
At Monday's Hearing, Mesa County Commissioners presented a Proclamation designating August 18-22, 2014 as Safety Net Clinic Week, expressing appreciation and gratitude to all clinics, especially Marillac Clinic here in Mesa County, dedicating time, energy and resources to serve their communities.
Today in public hearing the Commissioners received a presentation from the Certified Public Accounting firm of Chadwick, Steinkirchner, Davis & CO, P.C. The presentation concludes the annual audit of the financial statements of the Mesa County governmental activities, for the year ended December 31, 2013.
The annual financial audit contained no material findings and that while conducting the audit the firm did not encounter any disagreements with management. Mesa County staff believes that the "clean" audit demonstrates that Mesa County's finances are well maintained per Government Accounting Standards (GAS).
As a matter of fact, Mesa County is audited many different times during a given fiscal year by various groups. When the word “audit” is used, most people think of an annual audit. Annual financial audits are conducted under a very stringent and highly technical set of rules. Fundamentally, and this a great oversimplification, financial audits are conducted to make sure that the Finance function is being operated as the Board of County Commissioners has directed it to and that the expected controls are in place and functioning as expected and the Commissioners can rely on the financial statements that have been issued. That is to say, that as far as the auditors have been able to determine, GAS are being followed. Ultimately, the audit documents are released to the general public so that the public may also determine whether they think the right decisions are being made.
During the audit of the activity taking place in fiscal year 2013 (January 1, 2013 - December 31, 2013) the auditors had no material findings to report to the Commissioners (see the audit report). However, during the audit a question regarding the Taxpayer Bill of Rights (TABOR) calculation arose and the auditors requested that the Commissioners be notified that certain payments from governmental agencies had been excluded from the TABOR calculation for a number of years. The Commissioners, as a matter of policy, directed Finance to restate the financial statements for the current year and all previous years to include the governmental payments and this change was instituted prior to the conclusion of the audit. The change in the TABOR calculation did not result in a tax refund. The audit team also conducted an audit of Mesa County’s handling of federal funds. This Federal Awards audit is conducted under the auspices of the Government Auditing Standards as issued by the Comptroller General of the United States and this report may be found here. The Federal Awards audit found that Mesa County Finance needed to increase our monitoring of certain “pass-through” funds that were obtained from the Federal Government. Mesa County Finance agreed to comply with the auditors’ recommendations.
The financial management of Mesa County is complex. As a government entity the County Finance system is based on the Government Accounting Standards (GAS) as issued by the Government Accounting Standards Board (GASB). Therefore while there are many similarities to private and nonprofit accounting standards there are also differences. One of these differences is that public entities like the County utilize fund accounting. Fund accounting can be complicated to someone who is not well versed in GAS rules. At times, fund accounting seems downright illogical to the uninitiated.
As with most public entities Mesa County Finance is operated on a modified accrual basis for governmental funds and on an accrual basis for proprietary funds. This will be familiar to anyone conversant with Generally Accepted Accounting Principles (GAAP). However, one of the challenges faced in Mesa County is that the Treasurer’s Office (think the collection part of the County) operates on a cash basis. Therefore, part of the financial system of the County (collections) is on a cash basis while the remainder of the system (Budget, Accounts Receivable, Accounts Payable, etc.) operates on a modified accrual basis. That means that there is a tremendous amount of work on a daily basis that is required in order to reconcile the two systems. The Assessor’s Office also plays a part in the system as they work to set the appropriate taxable basis of all the appropriate entities within Mesa County.
Mesa County Employees begin United Way Pacesetter campaign today. Pacesetter's campaign will run from August 18 through September 6, 2014.
County Commissioners thank employees by signing a Proclamation recognizing Mesa County employees’ dedication to community. The proclamation recognizes a long tradition established by Mesa County employees, both in the service provided daily to the residents of Mesa County and the volunteer time and financial support given by our employees to community programs. Throughout continued difficult economic times, employees have continued to recognize and respond to community needs.
Thank you, Mesa County employees, for your dedication to our community and benevolence in giving to United Way.