ST. LOGAN COUNTY SOLORADD AGENDA Logan County Board of Commissioners Logan County Courthouse, 315 Main Street, Sterling, Colorado Tuesday, January 16, 2024 - 9:30 a.m. Call to Order Pledge of Allegiance Revisions to Agenda Consent Agenda Approval of the Minutes of January 2, 2024 meeting. Acknowledge the receipt of The Landfill Supervisor's Report for the month of December 2023. Acknowledge receipt of the Landfill Supervisor's cumulative reports for 2023. Acknowledge the receipt of Sheriff's Fee Report for month of December 2023. Acknowledge receipt of the Public's Trustee's Quarterly Report for the Fourth Quarter, 2023. Unfinished Business New Business The Board of Commissioners will consider making the following appointments: Chairman of the Board - Mike Brownell Vice Chairman of the Board - Joe McBride Administrative Officer to the Board of County Commissionersy-uman Resources Diana Korbe County Attorney - Alan Samber Attorney for Human Services - Kimberlee Keleher Budget Officer - Debbie Unrein Emergency Management Coordinator = Jerry Casebolt Veteran's Service Officer - Derrick Boroff Fair Manager - Guy McEndaffer Fair Administrative Assistant - Danny Gutierrez-Dutton Centennial Mental Health Board = Dave Long Northeast Colorado Health Department Board = Mike Brownell South Platte Regional Transportation Authority = Joe McBride and Mike Brownell Northeast Colorado Association of Local Governments = Primary: Jerry Sonnenberg Northeast Colorado Association of Local Governments = Alternate: Mike Brownell Board of Adjustment - Joe McBride Board of Adjustment - Alternate: Jerry Sonnenberg Logan County Economic Development = Jerry Sonnenberg Logan County Lodging Tax Board - Joe McBride Chamber of Commerce Board - Joe McBride CTSI: Workers Compensation Pool Board Member - Mike Brownel CTS!: Casualty & Property Insurance Pool = Joe McBride CTS!: County Health Pool - Primary = Diana Korbe CTSI: County Health Pool Alternate - Mike Brownell Official County Newspaper = Journal - Advocate 315 MAIN STREET, SUITE 2 . STERLING, CO 80751 . 970-522-0888 . WWW.LOGANCOUNTY.COLORADO.6OV The Board will open bids for the burial of an indigent person. Consideration of the approval of a letter of agreement between Logan County and Lauer Szabo and Associates, PC for the audit of the financial statements for the year ended December 31, 2023. Consideration of the approval of Resolution 2024-3 directing the allocation of Federal Mineral Leasing Funds received and held by the Logan County Treasurer. Certification of Levies of Revenue for Logan County taxing jurisdictions for fiscal year 2024. Other Business Miscellaneous Business/Announcements Applications are being accepted for volunteers to serve on the following County advisory boards: Lodging Tax Board and Planning Commission. Any Logan County resident interested in serving on one of these advisory boards, should complete an application available at the Commissioner's Office or on the county website: www.logancounty.colorado.gov. Applications are due by 5:00 p.m., January 27, 2024. The next regular meeting will be scheduled for Tuesday, January 30, 2024, at 9:30 a.m. at the Logan County Courthouse. Executive Session as Needed Adjournment January 2, 2024 The Logan County Board ofCommissioners met in regular session with the following members present constituting a quorum of the members thereof: Jerry A. Sonnenberg Chairman Joseph A. McBride Commissioner Mike Brownell Commissioner Also present: Alan Samber Logan County Attorney Pamela M. Bacon Logan County Clerk & Recorder Marilee Johnson Logan County Public Information Officer Jerry Casebolt Logan County EMS Debbie Unrein Logan County Finance/Budget Officer Rob Quint Planning and Zoning Rick Cullip Logan County Buildings and Grounds Marty Gaines Jeff Rice Journal Advocate Chairman Sonnenberg called the meeting to order at 9:30 a.m. and opened the meeting with the Pledge of Allegiance. Chairman Sonnenberg asked ifthere were any revisions for the agenda. Hearing none, Chairman Sonnenberg continued with consent agenda. The Board continued with the Consent Agenda items: Approval of minutes ofthe December 26, 2023, meeting. Re-appointment ofl Madison Bellendir, Katherine Hradecky, Kent Sager and Stan Kaiser to the Logan County E-911 Authority Board. Commissioner McBride moved to approve the Consent Agenda. Commissioner Brownell seconded, and the motion carried 3-0. Chairman Sonnenberg continued with New Business: Chairman Sonnenberg opened a public hearing testimony phase of the meeting for Resolution 2024-1 approving the Re-subdivision and Replat of Lots 1, 2, and 3, Block 2, Columbine Acres, First Filing, in the Northeast Quarter of Section 3, Township 8 North, Range 53 West of the 6th P.M., Logan County, Colorado. Chairman Sonnenberg seeing no public comment, closed the public hearing testimony phase. Commissioner Brownell moved to approve Resolution 2024-1 approving the Re-subdivision and Replat ofLots 1,2, and 3, Block 2, Columbine Acres, First Filing, in the Northeast Quarter of Section 3, Township 8 North, Range 53 West ofthe 6th P.M., Logan County, Colorado. Commissioner McBride seconded, and the motion carried 3-0. Chairman Sonnenberg opened a public hearing testimony phase of the meeting Resolution 2024-2 and an application for Subdivision Exemption on behalf of Donna Rae Reker and Twane Alvin Reker to create a 2.07- acre parcel from a 472-acre parcel in an Agricultural (A) zone district located in the Northwest Quarter of Section 29, Township 12 North, Range 50 West of the 6th P. M., Principal Meridian, Logan County, Colorado to expand an existing natural gas compressor station. Chairman Sonnenberg seeing no public comment, closed the public hearing testimony phase. Commissioner McBride moved to approve Resolution 2024-2 and an application for Subdivision Exemption on behalf of Donna Rae Reker and Twane Alvin Reker to create a 2.07-acre parcel from a 472-acre parcel in an Agricultural (A) zone district located in the Northwest Quarter of Section 29, Township 12 North, Range 50 West of the 6th P. M., Principal Meridian, Logan County, Colorado to expand an existing natural gas compressor station. Commissioner Brownell seconded, and the motion carried 3-0. Other Business County Offices will be closed Monday, January 15, 2024, in observance of Martin Luther King Jr. Day. The next regular meeting will be scheduled for Tuesday, January 16, 2024, at 9:30 a.m. at the Logan County Courthouse. There being no further business to come before the Board, the meeting adjourned at 9:36 a.m. Submitted by: tinaoa ( Gucen Logan County Clerk & Recorder Approved: January 16, 2024 BOARD OF COUNTY COMMISSIONERS LOGAN COUNTY, COLORADO (seal) By: Jerry A. Sonnenberg, Chairman Attest: Logan County Clerk & Recorder 2 LOGAN COUNTY SOLID WASTE DEPARTMENT-MATT CHRISP, SUPERVISOR 315 Main Street Sterling, CO 80751 (970)522-8657 ax--1970)522-1995 FOR DECEMBER2023 TONS PRICE CHARGES Area Town Clean-ups CPC @ $1.17 $0.00 City of Sterling Clean-up SFCC @ $1.17 $0.00 City of Sterling Packers SF 349.00 @ $23.17 $8,086.33 City of Sterling Dump Trucks CL 70.16 @ $23.17 $1,625.61 General Public 24.83 @ $23.17 $575.31 Commerial (Packers & Roll Offs) C 646.35 @ $23.17 $14,975.93 >5 Tons on Free Certificates XTON @ $23.17 $0.00 Indust. Waste>5 Tons on Free Cert. IDXTON 10.17 @ $36.17 $367.85 Industrial Waste All other ID 344.94 @ $36.17 $12,476.48 Industrial Petroleum Contaminated Soil IDPCS @ $36.17 $0.00 Out of County OC 57.47 @ $46.34 $2,663.16 Industrial Waste Out of County IDOC 12.10 @ $72.34 $875.31 Rural Free Certificates NC 132.75 NC All County Vehicles NCC 9.10 NC TOTAL TONS 1656.87 $10.00 MINIMUM DIFFERENTIAL $425.95 $20.00 MINIMUM DIFFERENTIAL $8.12 E-Waste Recycling 25 ITEMS $164.00 E-Waste Recycling NCEW 81 ITEMS NC GEW (Government E-Waste) LB. $0.15 $0.00 Recycled E-Waste (Landfill) REW Outgoing Recycled Tires/Metal/Wood 31.15 Car Tires (CHG) 68 @ $5.00 $340.00 Truck Tires (CHG) 5 @ $8.00 $40.00 Car/Truck Tires (NC) NC Tractor Tires (CHG) 4 @ $12.00 $48.00 Earth Moving Tires (CHG) @ $20.00 $0.00 Tractor/Earth Moving Tires (NC) NC R& B Illegally Disposed Tires & Matts (RBT) 38 NC Appliances (CHG) 3 @ $5.00 $15.00 Appliances (NC) NC Analytical Reviews ARV @ $180.00 $0.00 Unsecures/nauthorzed Loads CHG @ $10.00 $0.00 Total # of Vehicles 675 TOTAL OC & IDOC $3,546.59 TOTAL IN COUNTY $39,140.46 GRAND TOTAL $42,687.05 SIGNED BY: fhm Sardig DATE: Doc. 30,3023 LOGAN COUNTY SOLID WASTE SUR-CHARGE REPORT Dec-23 TONS CPC (CLOSURE) GRAND TOTAL CASH 252.27 775.48 $4,820.00 CHARGE 985.44 1996.32 $28,092.51 CITY OF STERLING 419.16 848.66 $9,774.54 TOTAL 1656.87 $3,620.46 $42,687.05 THESE TNS ARE SHIPPED OFF: GEW RECYCLED METAL (SWAN) 3.01 RECYCLED METAL (BOHM) RECYCLED TIRES 28.14 RECYCLED EWASTE (LF) GRAND TOTAL TNS 1688.02 SIGNED BY: Pam Jirdg DATE: 12-30-2033 LOGAN COUNTY SOLID WASTE DEPARTMENT-J0SH KLEIN, SUPERVISOR 315 Main Street Sterling, CO 80751 (970)522-8657 Fax--1970)522-1995 FOR 2023 TONS PRICE CHARGES Area Town Clean-ups CPC 44.48 @ $1.17 $52.04 City of Sterling Clean-up SFCC 597.44 @ $1.17 $699.00 City of Sterling Packers SF 5757.36 @ $23.17 $133,398.03 City of Sterling Dump Trucks CL 1,181.28 @ $23.17 $27,370.26 General Public 392.61 @ $23.17 $9,096.77 Commerial (Packers & Roll Offs) C 9688.00 @ $23.17 $224,470.96 >5 Tons on Free Certificates XTON 0.44 @ $23.17 $10.19 Indust. Waste>5 Tons on Free Cert. IDXTON 23.96 @ $36.17 $866.63 Industrial Waste All other ID 6627.74 @ $36.17 $239,725.36 Industrial Petroleum Contaminated Soil IDPCS 2.24 @ $36.17 $81.02 Out of County OC 921.57 @ $46.34 $42,705.55 Industrial Waste Out of County IDOC 200.02 @ $72.34 $14,469.45 Rural Free Certificates NC 1046.67 NC All County Vehicles NCC 145.27 NC TOTAL TONS 26629.08 $10.00 MINIMUM DIFFERENTIAL $7,039.77 $20.00 MINIMUM DIFFERENTIAL $56.43 E-Waste Recycling 333 ITEMS $1,914.00 E-Waste Recycling NCEW 181 ITEMS NC GEW (Government E-Waste) LB. $0.15 $0.00 Recycled E-Waste (Landfill) REW 5.15 Outgoing Recycled Tires/Metal/Wood 73.58 Car Tires (CHG) 860 @ $5.00 $4,300.00 Truck Tires (CHG) 87 @ $8.00 $696.00 Car/Truck Tires (NC) NC Tractor Tires (CHG) 39 @ $12.00 $468.00 Earth Moving Tires (CHG) @ $20.00 $0.00 Tractor/Earth Moving Tires (NC) NC R&E B Illegally Disposed Tires & Matts (RBT) 305 NC Appliances (CHG) 119 @ $5.00 $595.00 Appliances (NC) NC Analytical Reviews ARV @ $180.00 $0.00 Unsecurea/nauthorized Loads CHG 2 @ $10.00 $20.00 Total # of Vehicles 9599 TOTAL OC & IDOC $57,231.43 TOTAL IN COUNTY $650,803.04 GRAND TOTAL $708,034.47 SIGNED BY: Pom Jordg DATE: gamuany a,0a4 LOGAN COUNTY SOLID WASTE SUR-CHARGE REPORT a023 TONS CPC (CLOSURE) GRAND TOTAL CASH 3763.64 11193.47 $105,976.34 CHARGE 15325.14 30824.24 $439,423.57 CITY OF STERLING 7540.30 15233.34 $162,634.56 TOTAL 26629.08 $57,251.05 $708,034.47 THESE TNS ARE SHIPPED OFF: GEW RECYCLED METAL (SWAN) 36.82 RECYCLED METAL (BOHM) RECYCLED TIRES 36.76 RECYCLED EWASTE (LF) 5.15 GRAND TOTAL TNS $26,707.81 SIGNED BY: fam Jurdig DATE: Fa-aa4 CIVIL PAYMENTS Dec-23 to Amount *Evalod Business Amount Sowisur Date Check# Check# Sheriff # Amount ofRefund Owed to County 12/28/2023 1045 2023-705 $ $ $ 0l-ID-2024 31679 35.00 15.00 20.00 0957ANL 12/2024 1046 307356 2023-719 $ 35.00 15.00 20.00 1/4/2024 1047 307354 2023-721 > 35.00 15.00 20.00 1/9/2024 1048 501693 2024-13 $ 50.00s 10.00 S 40.00 TotalOwedt to County $100.00 CIVIL PAYMENTS CREDIT CARDS Dec-23 Amounto of Amount Date Check # Sheriff# Amount Refund Owedt to County 12/13/2023 2023-676 $ 43.00 $43.00 12/13/2023 2023-673 $ 35.00 $35.00 12/18/2023 2023-657 $ 80.00 $80.00 12/18/2023 2023-682/683 $ 45.00 $45.00 12/18/2023 2023-685 $ 35.00 $35.00 12/19/2023 2023-681 $ 80.00 $80.00 2023- 12/19/2023 686/687/688 $ 81.00 $81.00 12/21/2023 2023-690/691 $ 45.00 $45.00 12/21/2023 2023-692/693 $ 45.00 $ 45.00 12/27/2023 2023-694/695 $ 45.00 $45.00 12/27/2023 2023-701/702 $ 45.00 $45.00 1/2/2024 2023-715/716 $ 45.00 $45.00 1/3/2024 2024-5 S 35.00 $35.00 1/5/2024 2024-9 $ 35.00 $35.00 1/8/2024 2024-3 3/4 5 50.00 $50.00 1/9/2024 2024-15 $ 40.00 $40.00 Totalo Owedt toCounty $784.00 ARY/SEX OFFENDERS/RECORDSI REQUEST CREDIT CARDS Dec-23 Amount of Amount Date Sheriff # Amount Refund Owedt to County 12/14/2023 s 45.00 $45.00 1/2/2024 S 45.00 $45.00 1/2/2024 5 45.00 $45.00 12/11/2023 50.00 $50.c0 12/27/2023 50.00 $50.00 12/27/2023 5 50.00 $50.00 1/4/2024 $ 50.00 $50.00 12/14/2023 $ 150.00 $150.00 1/2/2024 s 15.00 $_15.00 TotalOwedtoc County 5500.00 CHP CREDIT CARDS Dec-23 Amount Date Amount Owed to County 12/8/2023 $ 63.00 63.00 12/11/2023 $ 152.50 152.50 12/12/2023 s 63.00 S 63.00 12/13/2023 $ 78.00 $ 78.00 12/14/2023 $ 63.00 63.00 12/21/2023 $ 63.00 63.00 12/21/2023 $ 63.00 63.00 12/27/2023 $ 63.00 $ 63.00 12/28/2023 $ 63.00 63.00 12/28/2023 $ 63.00 63.00 12/28/2023 $ 63.00 63.00 1/2/2024 s 13.00 13.00 1/5/2024 s 152.50 152.50 Totalo OwedtoCounty $ 963.00 CIVIL CHECKS $ 100.00 CIVIL CREDIT CARDS $ 784.00 COIBWAWPMGIPATICNOT CARDS $ 500.00 CHP CREDITCARDS $ 963.00 TOTALF PAIDI TOC GENERAL FUND $ 2,347.00 Check#1049 DEPOSITT TAKENT TOE BANK OF COLORADO 155.00 PATRICIA BARTLETT 315 Main St., Ste. 4 Logan County Sterling, CO 80751 Colorado Phone (970) 522-2462 Treasurer and marrgpmouyeogent Public Trustee htp//logancounty.colorado.gov, January 2, 2024 The Honorable Board of County Commissioners Courthouse Sterling, CO 80751 Herewith attached is the Public Trustee's Fourth Quarter Report showing a total collected of $5,831.68. GIA - BARIY X o Butlott PUBLIC TRUSTEE Patricia Bartlett, Logan County Public Trustee A STATE OF COLORADO) COUNTH :SS. COUNTY OF LOGAN ) The foregoing instrument was acknowledged before me this 2nd day of January, 2024, by Patricia Bartlett, Logan County Public Trustee. Witness my hand and official seal. My commission expires: September 19, 2027 VIRGINIAL LI HOFFMANN NOTARY PUBLIC STATE OF COLORADO NOTARY ID 19914013081 Ain G MY COMMISSIONE EXPIRES SEPTEMBER1 19, 2027 Notary Public 5 - 5 S S S S S S S LAUER, SZABO & ASSOCIATES, PC Certified Public Accountants 205 Main SL. PO. Box 1886 Sterling, CO 80751-7886 Phone 970-522-2218 * FAX 970-522 2220 January 9, 2024 To the Board of County Commissioners Logan County 315 Main Street Sterling, Colorado 80751 to confirm our understanding of the services we are to provide Logan County (the We are pleased County) for the year ended December 31, 2023. Audit Scope and Objective We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, including the disclosures, which comprise the basic financial statements, of Logan County as of and for the year ended collectively in the United States of America December 31, 2023. Accounting standards generally accepted for certain required supplementary information (RSI), such as management's (GAAP) provide to the County's basic financial statements. Such discussion and analysis (MD&A), supplement financial statements, is by the information, although not a part of the basic required Governmental Accounting Standards Board who considers it to be an essential part of financial for placing the basic financial statements in an appropriate operational, economic, or reporting will certain limited procedures to the historical context. As part of our engagement, we apply accepted in the United States of County's RSI in accordance with auditing standards generally the America (GAAS). These limited procedures will consist of inquiries of management regarding methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge obtained our audit of the basic financial statements. We will not express an opinion we during because the limited do not us or provide any assurance on the information procedures provide with sufficient evidence to express an opinion or provide any assurance. The following RSI is by generally accepted accounting principles and will be subjected to certain limited required procedures, but will not be audited: 1. Management's discussion and analysis. 2. Budgetary comparison schedules. also been to on supplementary information other than RSI that We have engaged financial report statements. We will subject the following supplementary accompanies the County's in our audit of the financial statements and information to the auditing procedures applied such information directly to certain additional procedures, including comparing and reconciling statements or to the the underlying accounting and other records used to prepare the financial statements and other additional procedures in accordance with GAAS, and financial themselves, on it in relation to the financial statements as a whole, in a report we will provide an opinion contained with our auditors' report on the financial statements: 1. Schedule of expenditures of federal awards. 2. Combining and individual fund financial statements and schedules. 3. Colorado Department of Highways Local Highway Finance Report. To the Board of County Commissioners Logan County January 9, 2024 Page 2 The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole free from material misstatement, whether due to fraud or error, and issue an auditors'report that includes our opinions about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements taken as a whole. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government. Auditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements. The objective also includes reporting on: Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditors' Responsibilities for the Audit of the Financial Statements and Single Audit We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse. To the Board of County Commissioners Logan County January 9, 2024 Page 3 Because of the inherent limitations of an audit, combined with the inherent limitations ofinternal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk exists that some material misstatements or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a single audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. In connection with this engagement, we may communicate with you or others via email transmission. As emails can be intercepted and read, disclosed, or otherwise used or communicated by an unintended third party, or may not be delivered to each of the parties to whom they are directed and only to such parties, we cannot guarantee or warrant that emails from us will be properly delivered and read only by the addressee. Therefore, we specifically disclaim and waive any liability or responsibility whatsoever for interception or unintentional disclosure of emails transmitted by us in connection with the performance of this engagement. In that regard, you agree that we shall have no liability for any loss or damage to any person or entity resulting from the use of email transmissions, including any consequential, incidental, direct, indirect, or special damages, such as loss of revenues or anticipated profits, or disclosure or communication of confidential or proprietary information. We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for a reasonable period of time. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement. Our audit of financial statements does not relieve you of your responsibilities. Audit Procedures = Internal Control We will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal control. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, ifj performed, To the Board of County Commissioners Logan County January 9, 2024 Page 4 will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance. Audit Pocedurer-Complance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the County's compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance, and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the County's major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express an opinion on the County's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Other Services We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and related notes of Logan County in conformity with accounting principles generally accepted in the United States of America and the Uniform Guidance based on information provided by you, as well as maintain the County's depreciation schedules. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statements, schedule of expenditures of federal awards, and related notes services previously defined, as well as maintenance of the depreciation schedule. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. To the Board of County Commissioners Logan County January 9, 2024 Page 5 all relating to the financial statements, You agree to assume management responsibilities and related notes, maintenance of the depreciation schedule of expenditures of federal awards, You will be to acknowledge in schedule, and any other nonaudit services we provide. required of the financial representation letter our assistance with preparation the management of of federal awards, and related notes, and the statements, the schedule expenditures have reviewed and the financial statements, depreciation schedule and that you approved to their issuance and have schedule of expenditures of federal awards, and related notes prior to responsibility for them, as well as the depreciation schedule. Further, you agree accepted an individual, preferably from senior management, oversee the nonaudit services by designating evaluate the adequacy and results of those services; with suitable skill, knowledge, or experience; and accept responsibility for them. of Management for the Financial Statements and Single Audit Responsibilities Our audit will be conducted on the basis that you acknowledge and understand your establishing and maintaining effective internal responsibility for (1) designing, implementing, fair of financial statements that are free controls relevant to the preparation and presentation including internal controls over from material misstatement, whether due to fraud or error, that federal awards, and for evaluating and monitoring ongoing activities, to help ensure that goals and objectives are met; (2) following laws and regulations; (3) ensuring appropriate that are administered in compliance with there is reasonable assurance government programs and financial information is compliance requirements; and (4) ensuring that management is also responsible for implementing systems reliable and properly reported. Management laws, regulations, contracts, and grant designed to achieve compliance with applicable of the selection and accounting principles; agreements. You are also responsible for application schedule ofe expenditures of for the preparation and fair presentation of the financial statements, information in conformity with accounting principles federal awards, and all accompanying States of America; and for compliance with applicable laws and generally accepted in the United rules, and the provisions of contracts and grant regulations (including federal statutes), also include agreements (including award agreements). Your responsibilities identifying contractor relationships in which the contractor has résponsibility for program significant and of that information. compliance and for the accuracy completeness for drafts of financial statements, schedule of expenditures of You are also responsible making available to us and for the accuracy federal award, all financial records, and related information information from outside of the general and and completeness of that information (including for us with access to all information subsidiary ledgers). You are also responsible providing (1) of the financial of whichyou are aware that is relevant to the preparation and fair presentation and all related- identification of all related parties statements, such as records, documentation, access to accounts, books, party relationships and transactions, and other matters; (2) needed personnel, to perform an audit under records, supporting documentation, and other information as the of the additional information that we may request for purpose the Uniform Guidance; (3) within the from whom we determine it audit, and (4) unrestricted access to persons government will certain written to obtain audit evidence. At the conclusion of our audit, we require necessary from about the financial statements; schedule of expenditures of federal representations you with laws, regulations, contracts, and grant awards; federal award programs; compliance agreements; and related matters. To the Board of County Commissioners Logan County January 9, 2024 Page 6 Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is management's responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instance of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. The summary schedule of prior audit findings, if applicable, should be available for our review prior to February 1, 2024. With regard to including the auditors'report in an exempt offering document, you agree that the aforementioned auditors' report, or reference to Lauer, Szabo & Associates, P.C., will not be included in any such offering document without our prior permission or consent. Any agreement to perform work in connection with an exempt offering document, including an agreement to provide permission or consent, will be a separate engagement. With regard to an exempt offering document with which Lauer, Szabo & Associates, P.C. is not involved, you agree to clearly indicate in the exempt offering document that Lauer, Szabo & Associates, P.C. is not involved with the contents of such offering document. You are responsible for identitying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received, and COVID-19 related concepts, such as lost revenues, if applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards. To the Board of County Commissioners Logan County January 9, 2024 Page 7 for the of the other supplementary, information, which we You are also responsible preparation accounting: principles. have been engaged to report on, in conformity with U.S. generally accepted document that contains, You agree to include our report on the supplementary information information. in any You also agree to and indicates that we have reported on, the supplementary information include the audited financial statements with any presentation of the supplementary Your include acknowledging to us in the written that includes our report thereon. responsibilities for of the supplementary representation letter that (1) you are responsible presentation including information in accordance with GAAP; (2) you believe the supplementary information, the methods of its form and content, is fairly presented in accordance with GAAP; (3) if have not changed from those used in the prior period (or, they measurement or presentation for such and (4) you have disclosed to us any significant have changed, the reasons changes); or of the the measurement presentation assumptions or interpretations underlying supplementary information. for and maintaining a process for tracking the status of Management is responsible establishing is also responsible for identifying and audit findings and recommendations. Management performance audits, providing report copies of previous financial audits, attestation engagements, and section of other studies related to the objectives discussed in the Audit Scope Objectives or includes relaying to us corrective actions taken to address this letter. This responsibility resulting from those audits, attestation engagements, significant findings and recommendations for views on performance audits, or studies. You are also responsible providing management's corrective current findings, conclusions, and recommendations, as well as your planned our for the report, and for the timing and format for providing that information. actions, the financial statements on your website, you understand that With regard to publishing information and, therefore, we are not required to read the websites are a means of distributing the of other information in the information contained in those sites or to consider consistency website with the original document. Engagement Administration, Fees, and Other additional services not addressed in this engagement letter. If You may request that we perform the scope of the additional services and the this occurs, we will communicate with you regarding letter covering the additional services. estimated fees. We also may issue a separate engagement such additional In the absence of any other written communication from us documenting letter. services, our services will continue to be governed by the terms of this engagement the based in part on deadlines, working conditions, and the We will schedule engagement based on the assumption that availability of your key personnel. We will plan the engagement tasks such as preparing personnel will cooperate and provide assistance by performing your documents, and preparing confirmations, if requested schedules, retrieving supporting are unavailable to provide the necessary necessary. If for whatever reason your substantially personnel increase the work we have to do to complete assistance in a timely manner, it: may resulting in an increase in fees over our original the engagement within the established deadlines, fee estimate. accounting services (including but not limited to reconciliation of We will not undertake any without obtaining approval through a written accounts and preparation of requested schedules) such additional work. change order or additional engagement letter for To the Board of County Commissioners Logan County January 9, 2024 Page 8 At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management's responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period. We will provide copies of our reports to the Board of County Commissioners; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Lauer, Szabo & Associates, P.C. and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Lauer, Szabo & Associates, P.C. personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the cognizant or oversight agency. If we are aware that a federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the partylies) contesting the audit finding for guidance prior to destroying the audit documentation. Scott Szabo is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. To ensure that Lauer, Szabo & Associates, P.C.'s independence is not impaired under the AICPA Code of Professional Conduct, you agree to inform the engagement partner before entering into any substantive employment discussions with any of our personnel. Our audit engagement ends on delivery of our audit report. Any follow-up services that might be required will be a separate, new engagement. The terms and conditions of that new engagement will be governed by a new, specific engagement letter for that service. Our fee for these services will be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed $29,400. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be To the Board of County Commissioners Logan County January 9, 2024 Page 9 suspended ifyour account becomes 90 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report(s). You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Reporting We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the Board of County Commissioners of Logan County. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter. or other-matter paragraph to our auditors' report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. If circumstances occur related to the condition of your records, the availability of sufficient, appropriate audit evidence, or the existence of a significant risk of material misstatement of the financial statements caused by error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment prevent us from completing the audit or forming an opinion on the financial statements, we retain the right to take any course of action permitted by professional standards, including declining to express an opinion or issue a report, or withdrawing from the engagement. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will state that (1) the purpose of the report is solely to describe the scope of testing ofinternal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance, and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. We appreciate the opportunity to be of service to the County and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. To the Board of County Commissioners Logan County January 9, 2024 Page 10 Sincerely, LAUER, SZABO & ASSOCIATES, P.C. Certified Public Accountants S4Szabo CP4 Scott Szabo, CPA RESPONSE: This letter correctly sets forth the understanding of Logan County. Management signature: Title: Date: Governance signature: Title: Date: RESOLUTION No. 2024-3 Al RESOLUTIONI DIRECTING THEALLOCATION OF FEDERALMINERALLEASING FUNDS RECEIVED AND HELD BY THE LOGAN COUNTY TREASURER. WHEREAS, C.R.S. $34-63-101, as amended, provides for distribution ofFederal Mineral Leasing Funds to political subdivisions; and WHEREAS, the Logan County Treasurer: received and holds a distribution for the account ofU.S. Mineral Leases in the amount of $28,688. 19; and WHEREAS, said monies are to be allocated by the political subdivisions in such manner as the Board ofCounty Commissioners: deems appropriate; and WHEREAS, the Board of County Commissioners has determined that the funds received should be allocated to and invested in the Logan County General Fund by the Logan County Treasurer. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Logan County. Colorado, that the Logan County Treasurer is directed to deposit into the Logan County General Fund the sum of $28,688.19. Adopted this 16h day ofJanuary, 2024. BOARDOF COUNTY COMMISSIONERS LOGAN COUNTY, COLORADO Mike Brownell, Chairman (Aye) (Nay) Joseph A. McBride (Aye) (Nay) Jerry A. Sonnenberg (Ayc) (Nay) I, Pamela M. Bacon, County Clerk and Recorder in and for the County of Logan, State of Colorado, do hereby certify that the foregoing Resolution was duly adopted by the Board of County Commissioners: of the County ofLogan, State of Colorado, in its regular session assembled this 161h day of. January, 2024. 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