Commissionersletter

WELD

COUNTY

COMMISSIONER

THE PERFORMANCE

RESPONSES

TO

AUDIT RECOMMENDATIONS

thatfurther defines an ordinance shouldconsider RECOMMENDATION 1.1: The BoardofCountyCommissioners withthefull theCoordinator actions thatwould be considered role, improperwithoutconsultation including Board. the defines whichfurther foran ordinance inpart.The recommendationcalls RESPONSE: Disagree, isoftheopinionWeld The BoardofCountyCommissioners Coordinator roleofCountyCommissioners.

4-1Departments ofthe Board,and Section Section 3-8Powerand Duties CountyHome RuleCharter toGovernand Manage documentRolesand Responsibilities Createdalongwiththeattached Necessary therecommendation addresses whichhasbeen inplaceforovertwentyyears, Weld County, adequately withoutcreating an ordinance. theClerktotheBoardto:(1)record shoulddirect RECOMMENDATION 1.2:The BoardofCountyCommissioners available make suchaudio withan audiodeviceand allwork sessions upon requestby the public, recordings withtheState's toensure Open consistency and/or(2)recordand publicly postminutesofallwork sessions MeetingLaw. thecosts staff toresearch theBoardhasdirected RESPONSE:Agreeasto (1).Althoughnotrequired, orthe one and will c onsider minutes ofwork sessions associated withrecording d oing and/ortaking t oviewthe tothe easier a ccess to its c alendar The Board other. public system give recently upgraded ofwork sessions. weeklyschedule totheColoradoOpen isnotrequired, asto (2).The BoardofCountyCommissioners pursuant Disagree sessions.

Section ofwork takeminutes C.R.S., torecord says: 2 4-6-402(2)(d)(li), and/or Act, Meetings position, "Minutesofanymeetingofa local body atwhichtheadoptionofanyproposedpolicy, public be takenand promptlyrecorded, occursorcouldoccurshall orformalaction resolution, rule, regulation, oftheBoardofCounty The shall be open to public and suchrecords onlymeetings inspection." rule, resolution, ofWeld Countywhere "theadoptionofanyproposedpolicy, Commissioners position, or on is ata orcould occur" action o ccurs orformal Wednesday Monday meeting regular regulation, withHome RuleCharter Inaccordance toconsider issue(s). specific meetingnoticed morning,ora special and made available are of and Section meetings taken,promptlyrecorded, 3-10,Minutes regular special to adopt"any Commissioners theBoardof Section 3 -10doesnotallow HRC forpublic County inspection.

This contrasts sessions. action" a twork orformal resolution, rule, regulation, position, proposedpolicy, C.R.S. Section at take suchactions where 30-11-107(1), tostatutory counties, may place any meeting. ofHuman Resourcesshouldwork withtheBoardto determinea schedule RECOMMENDATION 1.3:The Director toensurethatthe or biennially basissuchasannually to reviewand updatesuccession planson a regular withdirector turnover. talent a nd its is keepspace managing County effectively The Countyhasa succession RESPONSE:Agree,inpart. planforalldepartment planor"nextinline" absence due toan emergencyinthe or intheeventofa temporary permanent officials headsand elected Plan(COOP). ofOperations Continuity The Countyputsinplacesuccession plansfordepartmentheadsand keymanagerswhen thetimingand ofa keyemployee.This oranticipated suchasa plannedretirement situation isappropriate, departure ofthedepartmenthead,notHuman Resources. taskisthe responsibility Examplesofsuchsuccession theBoardin and 2017,forFinanceand isthesuccession April, restructuring approvedby plan planning ofthe thecreation and Controller Administration ofFinanceand fortheDirector Administration positions, and the Director ofInformation in2016,Deputy inHuman Services Services, position DeputyDirector 2017-3181

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and inPublic Works.Allofthem were initiated recentapproval oftwo DeputyDirector positions Resources. notHuman and the head, department developedby appropriate isthe Evenwhen succession plansareinplacethereisno guaranteean incumbentina deputyposition exists fora When a Head's the become heirapparentto automatically vacancy replacement.

Department and the m ost a tthetimewill likely position, open departmentheadtheBoardofCountyCommissioners whichmay or may notbe thedepartment's tofill theposition, available recruit theverybestapplicant deputy. offers Weld County,throughHuman Resources, training opportunities many management and leadership talent and expandthecounty's to countyemployeestodevelopfuturemanagersinthecounty, pool. blowerprogramsinplacein shouldfurther RECOMMENDATiON 1.4:The CountyCouncil studythewhistle those from the implementing todetermineifWeld Countywould benefit Arapahoeand DouglasCounties programs. for hasreviewedthewhistleblower RESPONSE:Agree.The BoardofCountyCommissioners provisions todetermine and others those b e The Counties.

Boardwill and examples considering Douglas Arapahoe whichwill work bestto implementinWeld County. the and Technologyshouldwork withtheFinanceDirector, ofInformation RECOMMENDATION 2.1:The Director and theBoardofCountyCommissioners ofHuman Resources, theDirector throughoutthe upgrade Controller, and to improvethefinancial dashboardcontinues financial ofthe County's systemtoensurethatthefinancial tocommissioners. otherdataavailable The thiswas already were informed, RESPONSE:Agree.As theauditors plannedand isa work inprogress. and toall elected isavailable keymanagersin financial dashboardcapability officials, departmentheads, Weld County. and passan ordinancedefining shouldconsider RECOMMENDATION 2.2:The BoardofCountyCommissioners from the original in of documentation proposed and requiring appropriations changes significant department budgets. inthe Policies The CountyhasinplaceunderSignificant RESPONSE: Disagree.

Budgetand Accounting and Weld Final Amendment to BudgetProcess(page63 ofthe2017 Budget), annualbudgetthefollowing for and requirements amending documentstheprocess Section 5-5-90clearly CountyHome RuleCharter a recordofallrecommended maintains theDirector Financeand Administration thebudget.Inaddition, ofanySupplemental them as partoftheBoard's Appropriation process approval changesand presents Ordinanceamendingthebudget. section oftheComprehensive and Analysis eachyearas partoftheManagement Discussion Further, all and t odiscuss is a budget there mid-year AnnualFinancial s ignificant explain requirement Report One canreadan exampleofthisintheDecember31, financial disclosure. amendments as partoffull AnnualFinancial Reporton page23. Thus,theBoarddoes notagreean additional 2016,Comprehensive orwarranted. isnecessary theauditors recommended by ordinance in and ina public must be done by ordinance Allsupplemental meetingdulynoticed appropriations C.R.S. withSection accordance 29-1-106,

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AMENDMENT

TO BUDGET PROCESS:

boarddeems itnecessary, ifduringthefiscal C.R.S.,provides Section 29-1-111, that, year,thegoverning it transfer offices ordepartments, may inviewoftheneedsofthevarious budgetedand appropriated inanother inthefundtoone ormore spendingagencies moniesfromone ormore spendingagencies within a fund. moniesbetweenspendingagencies fundand/ortransfer budgetedappropriated ifduringthefiscal C.R.S.,provides Section body oranyspending 29-1-111, that, year,thegoverning atthetimeofthe notassured revenue orrevenues received adoptionofthe budget agency unanticipated boardofthelocal the taxmill from any sourceotherthanthelocal levy, governing government's property a f unds orunassured ofthese authorize the by enacting unanticipated expenditure governmentmay and budget appropriation. supplementary

- Budget.

Sec.5-5-90. isadoptedby theBoardofCountyCommissioners ordinance A. An annualbudgetand appropriation The budgetis withtheColoradoStateBudgetActand theHome RuleCharter. inaccordance forall consistent withgenerally governmental, principles acceptedaccounting preparedon a basis funds.The accounting and expendabletrust systemisemployedasa budgetary proprietary of deviceduringtheyeartomonitortheindividual departments(level management control Allannualappropriations exceedappropriations). whichexpenditures classification may notlegally lapseatyearend. totransfer isauthorized B. The Director ofFinanceand Administration budgetedamountswithin foreachdepartment that alter thetotal revisions ofeachfund. a ppropriation Any departments a must be approvedby theBoardofCountyCommissioners appropriation supplemental through ordinance. voteby theBoardofCounty a two-thirds majority require budgetand appropriations Supplementary Commissioners.

5-4shouldpassan ordinanceamending Section RECOMMENDATION 2.3:The BoardofCountyCommissioners that than Rather source sole when to pursue 90 oftheCountyCode to clarify stating purchases purchases. vendor,theCode shouldbe amended to provide "may" be solesourcedifthereisonlyone appropriate on when Commissioners"should"undertakesolesourcepurchasing criteria additional process.

14-9(1)theBoardofCounty Section PerWeld CountyHome RuleCharter RESPONSE: Disagree. assureopen and whichshall forcountypurchases shall Commissioners procedures adoptbidding areoftheopinionthatWeld County The Boardand staff on allcountypurchases. competitive bidding Currentand futureBoards, coverssolesourcepurchases.

Section 5-4-90adequately Home RuleCharter and notbe on a case-by-case basis, "may" determinewhen a solesourcepurchaseisappropriate, s ole source "should" u ndertake a source todo a sole purchasing policy. by purchase obligated The BoardofCounty intheaudit.

The caseinpointisthepurchaseoftheelection equipmentdiscussed and the from bidprocess becauseofthethreatened a full Commissioners litigation vendors, required and d ocument theCountywitha written to provide ofState's ColoradoSecretary defending unwillingness ofState's theCountyharmlessintheeventa vendorotherthantheSecretary temporarily holding useofa solesourcevendor. theCounty's vendorchallenged certified choosetogo througha full theCommissioners theCountyinlegal To avoidputting competitive jeopardy, butshedoesnothavethe withthe The Weld CountyClerkand Recorderdisagreed decision, bidprocess.

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claimasdo theCounty froma liability assets ofprotecting theCounty's ultimate fiduciary responsibility Commissioners. officials to elected or encouraging and requiring RECOMMENDATION 2.4:Draftand passa resolution defining a reasonable inorderto dispel ofinterest tothe appearanceofa conflict disclose factsrelated person publicly ofinterest doesnothavea conflict official exits when infacttheelected ofinterest from concluding a conflict laws. undertherelevant stateand local toamend theWeld CountyCode intends RESPONSE: Agree,inpart.The BoardofCountyCommissioners set Rulesand Standards withtheEthics to and employees comply allCountyElective Officers to require in Article XXIX"Ethics butnotlimited forthinthelawsoftheStateofColorado, to, including, Commission(IEC)Ethics The ColoradoIndependentEthics Government"oftheColoradoConstitution.

The Ethics ofappearanceofimpropriety. theissue a section Handbook (3rd addressing ed.,2016)contains of toreviewquestions how theIECmay be requested Handbookdiscusses appearance regarding case.Withtheadoption a specific and how toanalyze todetermineiftheIEChasjurisdiction impropriety will be addressed. oftheCode amendment, theissueoftheappearanceofimpropriety ofquasi-judicial toconsideration advises theCountyAttorneyroutinely Commissioners, prior Additionally, there facts w hen todisclose and at matters public may be a potential oradministrative hearings, meetings will b e able toconsider to whether theCommissioners He advises conflict ofinterest they say present. a Commissioner's actual c onflict an and unbiasedmanner.When themattersinan impartial involving theCommissioner advises theCountyAttorney and a matterbeingconsidered interest exists, pecuniary ofallinvolved. wouldbe inthebestinterests thatrecusal becauseofthe will be necessary, recommended by theauditors The Boarddoesnotfeeltheresolution ofadvice the and new Code amendment regarding continuing practice CountyAttorney's proposed allElective 2-2-150to require toamend Weld CountyCode Section ofinterest.

The Boardintends conflict inthe forth set and withtheethics to and Officers employees comply standards, penalty provisions rules, ofthe inGovernment' XXIX'Ethics Article butnotlimited lawsoftheStateofColorado, to, including, to to provide theCountyAttorney will alsorequire ColoradoConstitution.

Suchamendment language and abouttheethics standards, and employeesannualupdatedguidance rules, Officers allElective and how to complywiththem. provisions penalty

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