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MINUTES OF THE SAN JUAN COUNTY COMMISSION MEETING APRIL 1, 1985
The San Juan County Commission met in regular session on April 1, 1985, at the hour of 10:00 a.m. in the San Juan County Courthouse at Monticello, Utah.
The following members were present: Commissioner Calvin Black, Chairman
Commissioner Kenneth R. Bailey Commissioner Jerry Holliday
Minutes of the. previous meeting were approved with the specified correction on the motion of Commissioner Bailey. The motion was seconded by Commissioner Holliday and carried unanimously.
HEALTH CARE SERVICES AUDIT REVIEWED
John Fellmeth, Chief Deputy Auditor, and Danny Hendrix from the accounting firm of Karren, Hendrix and Associates met with the Commission to review the Health Care Audit. The San Juan County Health Care finan-cial statement as of December 31, 1984 was reviewed (a copy of the financial statement is in the Clerk's Office). Mr. Hendrix made the following recommendations:
HOSPITAL:
1. Too many people are involved in the cashier function. This function should be performed by as few people as possible and definitely by someone who has no access to accounts receivable bookkeep-ing or general ledger accounting.
2. The employee who opens the mail also posts cash receipts to accounts receivable and the employee who reconciles the bank account also performs cahier functions. Controls over cash receipts should be strengthened by segregating these duties.
3. The accumulation of supply and service charges in the patient billing system is not adequately controlled. This system could be strengthened by using a two-part requisition form that is numerically controlled.
4. The accounts receivable subsidiary ledger system has not been reconciled to the general ledger control account. The employee with responsibility over accounts receivable bookeeping should be required to reconcile with the general ledger every month.
5. Checks that are skipped in theprocess of printing checks on the computer are not being properly voided. These unused checks should be clearly defaced to render them non-negotiable.
NURSING HOME:
1. Resident savings account passbooks are kept in an unlocked file drawer with various employees having access. These passbooks should be kept in a secure place with as few employees as possible having access (preferably only one).
2. Segregation of duties among accounting personnel is very weak. The assignment of duties should be restructured to provide for proper segregation
3. The system of journals and ledgers used for recording billings, accounts receivable and cash receipts is very cumbersome and difficult to maintain in a neat and orderly manner. In additon, the entries to this system are posted three times and summarized twice. These journals and ledgers should be redesigned to provide for more efficient control of accounting entries.
4. Patient billing and cash receipts are originally recorded using one set of prenumbered receipt forms. These two types of transactions should be recorded using two seperate sets of prenumbered forms to provide for posting control and better audit trail.
5. The filing system for accounting source documents seems to be in a general state of disarray and lacking organization. The filing system should be organized and maintained in an orderly manner to accommodate ready access to accounting documents.
PHYSICIANS GROUP:
1. In some cases the accounts receivable ledger card is recorded under a different name than is recorded on the billing and receipts journal (day sheets). These two records should be maintained under the name to provide an audit trail.
2. The cash disbursement filing system is totally inadequate. We were unable to find support documents for 27% of our cash disbursements sample. In addition, there is no numeric file for cash disbursments vouchers. All cash disbursements should be supported by an alphabetical file which contains one copy of the check voucher with all supporting documents attached as well as a numeric file which contains a copy of all check vouchers.
3. See item #5 under "Hospital".
4. See item #4 under "Hospital".
5. The billing and receipts system that was in use during 1984 had a number of weaknesses. However, as of January 1, 1985, a new pegboars system was installed which should be a much better system.
6. One employee (Donna Gilroy) is not being paid a premium rate for overtime. As far as we can determine, she is not exempt from the premium rate and she is probable entitled to some back-pay for overtime. (Rayburn Jack, Executive Director for Health Care Services reported that this error has been corrected.)
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HOME HEALTH AGENCY:
1. Accounts receivable are not being controlled by a customer ledger system. A customer ledger system should be set up and reconciled monthly to the general ledger.
2. All accounting functions are performed by one employee. Internal control could be strengthened by segregating duties relating to cash receipts with nursing home employees.
ALL ENTITIES;
1. Accounts payable invoices are not being cancelled. All invoices should be cancelled by the person who signs the checks to reduce the risk of duplicate payment. (Rayburn Jack, Executive Director, for Health Care System assured Mr. Hendrix that the invoices are being cancelled with two signatures.)
2. Accounting employees are not required to take annual vacations. All accounting department employees should be required to take a vacation of at least one week each year and their duties should be performed by other employees in their absence.
3. As far as we can determine, none of the accounting employees are bonded. We recommend that all employees with regular access to cash receipts be covered by a fidelity bonds.
4. The system for safeguarding property, equipment and small tools is not yet adequately com-plete. However, the improvement of the system is in process and should be continued.
John Fellmeth and Rayburn Jack reported that some of the problems indicated have already been resolved and solutions for the remainder are being worked on.
Mr. Hendrix also presented the Commission with a proposal for management services which would include inventory, fixed assests, office and accounting routines, filing systems, and general ledger control. The proposal states a fixed fee of $5,000 or a variable fee of $60 per hour for these services not to exceed $6,500.
BLUFF COMMUNITY CENTER
Donna Anderson met with the Commission to discuss the Bluff Community Center. Mrs. Anderson reported that last year Social Services established a Recreation Committee in an effort to allow area residents to handle and utilize the Bluff Community Building. Mrs. Anderson further reported that as a member of this committee she was in charge of renting out the Community Center for various activities. A schedule of fees established by Social Services was also reviewed. The Commission instructed Rick Bailey to schedule a meeting in Bluff with Bruce Shumway and the Recreation Committee to discuss some of the problems discussed here, including the request for the construction of bookshelves in the building. The Commission feels that they should not make decisions regarding the building without Mr. Shumway being involved because the County has given Social Services a lease on the building and the responsibility to manage the facility. Mrs. Anderson will give the Treasurer's Office the $306 from rental fees that had been deposited into a savings account. Mrs. Anderson will forward the rental fees collected to the Treasurer's Office on a monthly basis in the future.
REMODELING OF MONTICELLO SWIMMING POOL DISCUSSED
Commissioner Bailey reported that someone from the State Division of Contractors contacted him last week to report that a complaint had been filed stating that Bruce Bunker does not have the proper contracting license to do the remodeling work on the Monticello Swimming Pool. Commissioner Bailey presented the following letter to the Commission from Bruce Bunker regarding this matter.
Ken Bailey
San Juan County Commission
Monticello, Utah 84535
Dear Ken,
I am writing this letter in response to the accusation by someone in Blanding that I have bid and accepted a job with San Juan County without the proper license from the State of Utah and also beyond the scope of my present license.
I will be doing this job (which has already been started and the demolition is almost complete) under
Utah
State Contractor License No. 000021239-8. The plumber on this job is also licensed under the State of
Utah with License No. 000031109-8. The Electrician is also licensed with the State and I don't have his
number at the present time but can obtain it if needed.
The Utah State Building Code states that I can do any construction relating to my particular trade and on any given job also any other work that is directly related to that trade on that particular job. My particular trade should be at least 70% of the particular job. For that purpose I have broken my bid down to illustrate that this job will fall within the specifications set forth by the State.
Total proposal = $18,612.
Value of masonary and other work that is directly related to the new masonary on this job (painting,
plumbing, electricity, etc. witing the masonary) = $14,505. Value of other work that is not directly
related to the new masonary = $4,107.
This falls within the States guidelines as I understand than.
Since I was awarded this job on March 25, 1985, I have begun the work and will continue to do the work as specified in your plans and specifications. Thank you very much.
Sincerely,
/s/ Bruce Bunker Bruce Bunker
LAW ENFORCEMENT SERVICES AGREEMENT APPROVED
Sheriff Rigby Wright met with the Commission to present an agreement between the B.L.M., the Forest Service, and San Juan County for law enforcement services. The purpose of the agreement is to provide for the protection of persons and property on the public lands and roads administered by the B.L.M. and the Forest Service. Commissioner Holliday made a motion to approve the agreement and authorize Commis-sioner Black to sign it. The motion was seconded by Commissioenr Bailey and carried unanimously. A copy of the agreement is on file in the Clerk's Office.
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SAN JUAN COUNTY SHERIFF REPORTS
Sheriff Rigby Wright presented a copy of the monthly report for February from the Sheriff's Office to the Commission.
SALES TAX REPORTS DISCUSSED
Rick Bailey, Commission Assistant, reported that the sales tax from Hole-in-the-
Rock has been going to Moab but will be corrected so the revenue goes to San Juan County also discussed was the M-4 Ranch, Southern Paving, and Burt Explosives as they are operating in San Juan County. Mr. Bailey has requested written confirmation from the State Tax Commission regarding this matter. The County can only be reimbursed for the taxes collected in the past three (3) years.
DRAFT RESPONSE FOR HOVENWEEP NATIONAL PARK
Rick Bailey, Commission Assistant, reviewed the draft response to the general management plan for Hovenweep National Monument. The Commission again stated their postion that they would like to have the Needles, Hovenweep and Natural Bridges National Parks managed from San Juan County rather than from Mesa Verde and Arches.
HANDICAP COMPLIENCE OFFICER APPOINTED
Commissioner Holliday made a motion to appoint Rick Bailey as the County Handicap Compliance Officer. The motion was seconded by Commissioner Bailey and carried unanimously.
AFFIRMATIVE ACTION OFFICER APPOINTED
Commissioner Holliday made a motion to appoint Rick Bailey as the County Affirmative Action Officer. The motion was seconded by Commissioner Bailey and carried unanimously.
SED-CAP MEETING CANCELLED
Rick Bailey, Commission Assistant, reported that the SEU-CAP meeting scheduled for March 28th was cancelled due to the weather.
AGING PROGRAM ALTERNATIVE MONIES DISCUSSED
Rick Bailey, Area Aging Director, met with the Commission to present a request for the use of the Aging Program's Alternative money. Mr. Bailey reported that an elderly citizen from Blanding needs to have eye surgery in Salt Lake City and does not have the money for gas and motel rooms. The request is for ten cents per mile and $32 a night for two nights. The total request is for $120. Commissioner Bailey made a motion to approve this request. The motion was seconded by Commissioner Holliday and carried unanimously.
"BIG BLUE" RECEIVED BY COMMISSION
Rita Bryan and Lorraine Barry representing the County Clerk's Office presented the Commission with a blue matchbox car. The car called "Big Blue" is to replace "Old Blue".
B.L.M. DECISION RE: EXPANSION OF DEAD HORSE STATE PARK
The Commission received a proposed decision from the B.L.M. relating to the request from the State Division of Parks and Recreation fro the BLM land expansion of Dead Horse State Park. The B.L.M.'s proposed decision is that the lands are unsuitable for Recreation and Public Purposes because they are more suitable for retention in Federal ownership for the development of multiple resources. The Commission concured with this decision and will draft a letter to the B.L.M. supporting their decision.
CONSTRUCTION ENGINEERING BID ON MONTEZUMA CREEK BRIDGE ACCEPTED
Commissioner Bailey reported that the construction engineering bids on the Montezuma Creek Bridge had been received. After reviewing all of the bids received Commissioner Bailey and Doug Pehrson are recommending the bid submitted by Creamer and Noble Engineering. Commissioner Bailey made a motion to accept the proposal submitted by Creamer and Noble. The motion was seconded by Commissioner Holliday and carried unanimously.
HEARING SCHEDULED RE: EXPANSION OF NEWSPAPER ROCK STATE PARK
The Utah Division of Parks and Recreation will hold a meeting in Monticello at the San Juan County Courthouse on April llth at 7:00 p.m. This meeting will be open to interested individuals to express their concerns and comments regarding the future development and management of the park.
LETTER TO B.L.M. APPROVED
The Commission signed a letter to the B.L.M. in support of the proposal by Melvin Dalton of TY Cattle Company in the constuction of two rock water tanks on Gray Mesa.
STATE TAX COMMISSION FACTORING ORDER DISCUSSED
The Commission reported on their individual discussions with the County Attorney last week regarding the State Tax Commission factoring order. The Commission is in agreement that if they can settle with the Tax Commission on a lower factoring order and do a reappraisal they may be willing to go along with it, otherwise they will go to court to fight it.
BIDS FOR GRAVEL DISCUSSED
Commissioner Bailey reported that bids will be accepted for the following within the next month. Advertisement for bids will be published in the paper as soon as the gradation specs are complete.
Mexican Hat Pit: 10,000 to 20,000 yards crushed as follows:
1/2" clean chips 3/4" dirtier chips
Montezuma Creek Pit: 20,000 to 40,000 yards crushed as follows:
1/2" clean chips 3/4" dirtier chips 1" road gravel
AIR QUALITY HEARING ATTENDED
Commissioner Black reported on the Air Quality Hearing he attended in Moab last week.
ROAD TO LONG CANYON DISCUSSED
Commissioner Holliday reported that Max Dalton has a locked gate across the County road to Long Canyon. Commissioner Bailey will check into this complaint. If necessary this matter will be turned over to the Sheriff and the County Attorney because there should not be a locked gate across a County road.
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PRAIRIE DOG CONTROL DISCUSSED
Commissioner Holliday reported that there has been some progress in prairie dog control but there are some areas that need attention. The Commission instructed Rick Bailey to work with Bob Thompson, County Agent, and the Farm Bureau in locating the infested areas that still need attention. The Commission also decided to offer the pellets at 1/2 price for the next two bottles purchased by individuals who have received the first two bottles free.
TRAVEL COUNCIL MEETING SCHEDULED
Commissioner Black reported that a Travel Council meeting is scheduled in Blanding on April 2nd at 6:30.
MERIT RAISE REQUEST FOR EXTENSION SERVICE SECRETARY DENIED
The Commission considered a request submitted by the Extension Service for a merit raise from grade 1 step 4, to grade 1 step 5 for Jane Mussleman. The Commission denied the request on the basis that a cost of living increase was given to all employees and no merit raises will be given unless skills have been increased and there is a need for those skills.
RECAPTURE RESERVOIR ROAD REQUEST DISCUSSED
Commissioner Black reported that the location requested by the Water Conservancy District for an access road on the SW side of the Recapture Resevoir going North-westerly is not adequate for a road because a culvert is covered in this location. The soil in this area is mostly clay and it would be very expen-sive to build a road.
GOVERNOR'S ADVISORY COUNCIL MEETING ATTENDED
Commissioner Black reported that he attended the Governor's Advisory Council on Local Affairs meeting in Salt Lake City last Friday. This Council is made up of equal representation from Counties and Cities. The Council makes recommendations to the Governor on matters affecting local governments. The Council recommended that they continue with the same representation.
AIR FORCE INSTRUMENT TRAINING ROUTES DISCUSSED
The Commission received a copy of a letter from the UDOT to Ruth Ann Storey, Administrative Assistant to the Governor, regarding the proposed instrument training routes by the Air Force over sections of Utah. The proposal is for Bl-B aircraft to operate at between 500 to 2,500 feet AGL and at speeds in excess of 575 miles per hour. The UDOT feels that the proposed route over San Juan County may cause some problems due to the following:
the route passes over portions of the Navajo Reservation
the route is at or near Montezuma Creek where a school is located
the route passes near Hovenweep National Monument
the route is over many other recreational sites
the route is very close to Blanding and passes over Monticello
many civilian aircraft traverse this area at relatively low altitudes
radio navigation is limited in this area
LOCAL ALCOHOL AND PROG AUTHORITY DESIGNATED
The Commission received a letter from the State Department of Social Services reporting that House Bill 286 authorizes the State Division to appoint the County Commission as the Local Alcohol and Drug Authority. Commissioner Bailey made a motion to approve this appointment. The motion was seconded by Commissioner Holliday and carried unanimously.
BILLS APPROVED FOR PAYMENT
ABJAO PETROLEUM, INC. SUPPLIES/SHERIFF'S OFFICE 1,898.82
BRITANNICA HOME LIBRARY SERVICE BOOK OF THE YEAR 1985 24.90
BRODARTf INC. SERVICE/MAY 1985 124.60
BRUCE BUNKER CONSTRUCTION REMODEL/MONTICELLO POOL 1,861.20
GATE EQUIPMENT CO. PARTS & SUPPLIES/ROAD DEPT. 834.46
CITY OF MONTICELLO UTILITIES/COURTHOUSE 129.00
CONTINENTAL TEL CO OF THE WEST TELEPHONE CHARGES/COURTHOUSE 1,525.12
C.W. ELECTRONICS SALES CO. SUPPLIES/COMMUNICATIONS 72.66
EMPIRE ELECTRIC ASSOC. INC. UTILITIES/COURTHOUSE 1,219.66
ENDURO BINDERS INC. SUPPLIES/RECORDERS OFFICE 1,632.00
WANDA FARABEE CLEANING SERVICES/3-31-85 40.00
HAFER'S INCORPORATED PARTS/ROAD DEPT. 38.27
HASKINS, AL TRAVEL EXPENSES 43.25
HOLDEN, ACE REPAIR WORK/GOLF SHOP 12.00
HOWELL, PATSY SENIOR CITIZENS MEALS/MARCH 1,494.00
HUMPHREYS, PEGGY TRAVEL AND SUPPLIES 73.89
INTERNATIONAL BUSINESS MACHINE PARTS/COMPUTER 684.14
INDUSTRIAL SUPPLY CO., INC. PARTS/ROAD DEPT. 176.38
KAPALOSKI, KINGHORN & PETERS SERVICES/EXPENSES 112.50
KAR PRODUCST INC. PARTS/ROAD DEPT. 137.94
BEN MEADOWS COMPANY SUPPLIES/COMMUNICATION 292.76
MICROFILM SERVICE CORPORATION SUPPLIES/CLERK'S OFFICE 93.54
MONTICELLO MERCANTILE SUPPLIES/VENDING MACHINE 366.11
NELSON, JAY REMODELING/MONTEZUMA CREEK POOL 5,722.00
REX NIELSON RESTITUTION/CRIMINAL #645 25.00
OFFICE EQUIPMENT COMPANY REPAIRS/TREASURER'S OFFICE 271.32
OFFICE OUTPOST SUPPLIES/RECORDER'S OFFICE 16.48
HELEN PARRISH SENIOR CITIZEN MEALS/MARCH 720.28
QUALITY BOOKSTORE SUPPLIES/MONTICELLO LIBRARY 115.22
ELSIE RASMUSSEN TRAVEL EXPENSES 129.00
PARLEY REDD MERCANTILE SUPPLIES/SIGN SHOP-ROAD DEPT. 2.69
ROCKY MOUNTAIN MACHINERY CO. SUPPLIES/ROAD DEPT. 74.07
MILTON D. ROSE TRAVEL EXPENSES 160.88
SAN JUAN COUNTY LIBRARY (M) PETTY CASH/MONTICELLO LIBRARY 63.75
SAN JUAN COUNTY RECORDER EXPENSES/EDNA ROGERS/TRAVEL 150.00
SAN JUAN COUNTY ROAD DEPT. GAS PRUCHASED/TRAVEL COUNCIL 120.24
THE SAN JUAN RECORD PURLIC NOTICE/MONTEZUMA CREEK 28.80
SEARS-MONTICELLO AGENCY SUPPLIES/SHERIFF'S DEPT. 278.25
SHILO INN-SALT LAKE CITY TRAVEL/GRANT LEAVITT 278.25
S. EASTERN UT. DIST. HEALTH DEPT. COUNTY SHARE/2ND QUARTER 13,114.05
STATE TREASURER OF UTAH P.O.S.T./MARCH 793.00
TEXACO INCORPORATED GAS PURCHASED/SHERIFF'S DEPT. 83.44
UNITED STATES WELDING, INC. SUPPLIES/ROAD DEPT. 29.30
UTAH GAS SERVICE COMPANY UTILITIES/COURTHOUSE 2,259.72
UTAH POWER & LIGHT COMPANY UTILITIES/LASAL FIRE STATION 120.51
WEST PUBLISHING CO. SUPPLIES/ATTORNEY'S OFFICE 194.00
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WESTERN OFFICE PRODUCTS SUPPLIES/TRAVEL COUNCIL 24.11
WHEELER MACHINERY COMPANY SUPPLIES/ROAD DEPT. 1,084.73
FIRST SECURITY BANK OF UTAH FEDERAL WITHHOLDING TAX DEPOSIT 16,951.27
There being no further business at this time the meeting adjourned at approximately 4:15 p.m.
Commissioner Calvin Black, Chairman Carol Taylor-Hoggard, Deputy Clerk