Clerk/Auditor
Minutes
Duchesne County
Commission Meeting

Duchesne County
Commission Meeting

The following document has been re-formatted from the original for Internet accessibility.  County Commission Minutes, in their original format, are available through the Office of the County Clerk/Auditor.

MINUTES FOR REGULAR COMMISSION MEETING HELD ON JULY 3, 2000 BEGINNING AT 1:00 P.M. IN THE COMMISSION BOARD ROOM
IN DUCHESNE, UTAH

Commissioners Present:  Commission Chairman Guy R Thayne, Commissioner F Ted Kappen, and Commissioner Larry S Ross.

Others Present:  Diane Freston County Clerk/Auditor, Supervisor Nielsen, Rosalee Jessen , Mike Miles, Kirk Seeley, Leslie Whiting, Meagan Whiting, Gregory J. Savage, Brad LaBarron, Brent Hales, Ray Hussey, Sue Coleman.

Prayer: Commissioner Guy R. Thayne
Pledge of Allegiance

2000 Primary Election Canvas: Commission Thayne, Kappen, and Ross and Clerk/Auditor Freston conducted the election canvas as required by State of Utah Law.

Reading of the Minutes: Minutes for June 26, 2000 were read.  Motion: Commissioner Kappen motioned to approve the minutes with corrections, Commissioner Ross second, the motion carried. Roll Call Vote: All Commissioner Aye.

Road Items - Supervisor Nielsen
Pinon forest report, committee members changed, Sheryl Pollick, BJ Markham, and Roger Grimaud. Result of meeting was that no repairs to roads at this time a process will be put into place and Doug Nielsen would go out and look at the roads to determine which roads most need upgrading and start next year to work on them. Many of the roads have been there for some time.

Discussion of Engineers Assessment of Road #115, 7000 North near Mt. Home Area. Engineer report from Buxton & Associates indicates that to reconstruct Road #115 with a grade of 8% will cost $1,026,064.00; to revise existing alignment to 9% will cost $839,514.00; and for complete realignment to 8% grade will cost $706,120.00. The realignment would be farther north and to the west, a route similar to the old route. The last option would be to reconstruct the existing alignment to a maximum grade of 8% within the excessive cut section and maximum grade of 9% within the lower excessive fill section. An estimated /pro-rated cost for the recommended construction would approximate $930,000.00. A copy of the report will be sent to all concerned parties in Mt. Home. Due to the limited budget for roads other options are being considered. Rosalee Jessen representing original petitioners, stated that she had a hard time complaining about roads. She has been driving on dirt roads all her life. Sue Coleman said she would be willing to give up some of her property if they would do the improvements on the road.

Commissioner Ross suggested that a speed limit of 20 mph be posted on road #115. Commissioner Thayne said that 30 mph would be good as it was the accepted speed for up to a 12 % grade. It was also suggested that moving a power pole west of road #115 would help with visibility. The possibility of cutting down the top was considered and it was thought that it could affect the homeowner on the north.

Commissioner Guy Thayne requested patching of a road South of Mt Home and also brought to Doug Nielsen's attention to another dangerous part of road #115 just a little farther south. There is a swell, and when a tanker truck is at the bottom it cannot be seen. Also brought up was a confusing change of speeds by the cheese factory near Altamont, where the speed changes from 40 to 35 mph. The state part of the road is 40 mph and the county is 35 mph.

Auditors Office - Vouchers - Tax Adjustments - Personnel Issues  Diane Freston Clerk/Auditor presented vouchers #69134 to # 69243 totaling $184,168.57 for approval.  

Motion: Commissioner Ross motioned to approve the Vouchers, Commissioner Kappen second, the motion carried. Roll Call Vote: All Commissioners Voting Aye.

1999 Audit Report - Mike Miles, Kirk Seeley, from Seeley, Aycock CPA - Mike Miles  Mike presented 3 year comparison worksheets in categories per attached, general purpose financial statements, single audit report and management letter.

REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Honorable County Commissioners
Duchesne County
Duchesne, Utah 84201

We have audited the general purpose financial statements of Duchesne County as of and for the years ended December 31, 1999 and 1998, and have issued our report thereon dated June 5, 2000. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Compliance
As part of obtaining reasonable assurance about whether the County's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards.

Internal Control Over Financial Reporting
In planning and performing our audit, we considered Duchesne County's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatement in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses.

This report is intended solely for the information and use of the audit committee, management and federal awarding agencies and pass-through entities and should not be used by anyone other than these specified parties.

INDEPENDENT AUDITOR'S REPORT

We have audited the accompanying general purpose financial statements and the combining and individual fund and account group financial statements of Duchesne County (the County) as of December 31, 1999, and for the year then ended, as listed in the table of contents. These financial statements are the responsibility of the County's management. Our responsibility is to express an opinion on these financial statements based on our audit. The Duchesne County Special Service District # 2 (Special Service District), Fruitland Special Service District, and the Uintah Basin Medical Center (County Hospital), are component units of the County and as such, have been included in the general purpose financial statements. We did not examine the financial statements of the County Hospital. Those financial statements were audited by other auditors whose report thereon has been furnished to us and our opinion expressed herein, insofar as it relates to the amounts included for the Proprietary Fund Type, is based solely upon the report of the other auditors. We did examine the financial statements of the Special Service District and the Fruitland Special Service District.

We conducted our audits in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit and the report of other auditors provide a reasonable basis for our opinion.

In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of Duchesne County at December 31, 1999, and the results of its operations and the changes in financial position of its proprietary and similar trust fund types for the year ended in conformity with generally accepted accounting principles.

Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole and on the combining, individual fund and account group financial statements. The accompanying financial information listed as schedules in the table of contents is presented for purposes of additional analysis and is not a required part of the financial statements and, in our opinion, is fairly stated in all material respects in relation to the financial statements of each of the respective individual funds and account groups, taken as a whole.

In accordance with Government Auditing Standards, we have also issued a report dated June 5, 2000 on our consideration of Duchesne County's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grants.

Motion: Commissioner Kappen motioned to accept and approve the Audit Report, Commissioner Ross second, the motion carried. Roll Call Vote: All Commissioners Voting Aye.

The following Resolutions for the Uintah Basin Medical Center Incorporated, A Non-Profit Corporation will be Discussed and Considered for Approval:

Resolution 00-12; as follows: A Resolution Adopting the Articles of Incorporation and By Laws for Uintah Basin Medical Center Incorporated, A Non-Profit Corporation.  (Refer to Clerk's Office).

Motion: Commissioner Ross motioned to approve Resolution 00-12 and By Laws, Commissioner Kappen second, the motion carried. Roll Call Vote: All Commissioners Voting Aye.

Resolution 00-13 A Resolution Appointing Board Members to the Board of Directors of Uintah Basin Medical Center Incorporated, A Non-Profit Corporation as follows:   Guy read board members and their term A-G sheets on list Smiley A, Kelsey B, Jensen C, Stewart D, Bills E, Aland F, Cowan G.  (Refer to Clerk's Office).

Motion: Commissioner Kappen motioned to approve the Board of Directors, by Resolution, Commissioner Ross second, the motion carried. Roll Call Vote: All Commissioners Voting Aye.

Resolution 00-14 A Resolution Transferring Real Property from Duchesne County to Uintah Basin Medical Center Incorporated, A Non-profit Corporation.  (Refer to Clerk's Office).

Motion: Commissioner Ross motioned to approve the transferring of real property by resolution (12 properties) Comissioner Kappen second, the motion carried. Roll Call Vote: All Commissioners Voting Aye.

Resolution 00-15 A Resolution Transferring Personal Property, Accounts Payable, Accounts Receivable, Contracts and other Assets from Duchesne County to Uintah Basin Medical Center Incorporated, A Non-Profit Corporation.   (Refer to Clerk's Office).

Commissioner Ted Kappen, listed the summary pages and schedules as of May 31, 2000. assets are identical to exhibit paperwork by attorney.

Before approving 00-15 Commissioner Ross confirmed with Brad LaBarron as to this being a full and complete list of everything. Mr. LaBarron said that it was.

Motion: Commissioner Kappen motioned to approve the transfer and resolution 00-15, Commissioner Ross second, the motion carried. Roll Call Vote: All Commissioners Voting Aye.

Commission requested a current list of financial as of June 30, 2000, that information will be available the first part of September. A meeting is to be scheduled for September with an updated financial report.

Documents were signed.

Adjournment 3:40 PM

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