[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6499564,"mediaKeyId","5856885-e331b379d8be16b6a98d66a6a8d4f477","parentId",5856885,"title","Clear Creek County commissioners accept 2024 annual comprehensive financial report; auditor issues clean opinion","audioSeconds",2914,"startMs",791000,"endMs",3705000,"viewUrl","/Search/View?dp=1&key=5856885-e331b379d8be16b6a98d66a6a8d4f477&start=791&end=3705","thumbnailUrl","https://assets.pipeline.soar.com/5856885-e331b379d8be16b6a98d66a6a8d4f477/thumbnail_791000.jpg","articleUrl","/articles/6499564/Clear-Creek-County/Colorado/Clear-Creek-County-commissioners-accept-2024-annual-comprehensive-financial-report-auditor-issues-clean-opinion","mediaUrl","https://secure.pipeline.soar.com/6499564-212b3e675a5fce523c4b5a75f68989b6/orig.mp4?Expires=1770980050&Signature=U97n90zQvm8eRUnsNmQvJ9a~-XnCsLT59bAt4o6v066I3LDP9WLIGGk06yCZ9xeqTGTJ1~wECHotT0ALne-EvcG~IIM8sL4KRy~SsWgLWNYpdU5-ssViJyRcPEAd7iUk7cfXZ~JOgFQ1KHZvGZk6-gWBHYVL03WrM0PR~6G0DFwW0oeITQgxlr3gYj4iSdP1OYDfG3r6Hn8YDqJfRbNZTBtc4KFt~j2ck65GGl-v-5rtbfiYSsqX7wJ2kmpYEEeYgrRi3najMgf0-82VMvHyK2qcxXfEzvvzoB1VrppHASt8VaG0FQddnX9V0y6Nes3eKZYTWb63tl7--w4bpLLxQA__&Key-Pair-Id=KUT5TJCACFTXG","author","Clear Creek County","date","2025-09-30T17:28:32Z","article","The Clear Creek County Board of County Commissioners on Sept. 30 accepted the county\u0000s 2024 Annual Comprehensive Financial Report (ACFR) and directed County Budget Officer Rachel Harlow Schock to submit the document to the Colorado State Auditor.

The acceptance was made at a specially scheduled meeting so county staff could meet state and federal filing deadlines. Rachel Harlow Schock told the board that filing the ACFR and the county\u0000s required 2 CFR Part 200 cost allocation plan by the deadline was necessary to avoid potential withholding of state distributions, including the county\u0000s housing user tax.

External auditor Jim Henkel of Henkel and Company CPAs told the board the audit resulted in an unmodified (clean) opinion on the financial statements and a clean single-audit report for federal awards, including testing of the county\u0000s COVID-19 program. \"Our audit opinion is unmodified, which in layman's terms is a clean opinion,\" Henkel said. He reported no material weaknesses or significant deficiencies in the county\u0000s system of internal controls found during the audit.

At the same time, county staff and auditors described administrative and operational issues that delayed completion of the ACFR. Schock said the finance team asked for extensions because capital-asset accounting in the general ledger had not been fully maintained since 2022, which required additional work before the audit could be completed. Henkel and Schock recommended process changes to improve capital-asset tracking so the reconciliation can be done throughout the year rather than only at year end.

Key figures summarized during the presentation: the general fund\u0000s fund balance decreased in 2024, with staff noting a $2 million reduction compared with 2023; road and bridge fund balance fell to $5,860,506 at year-end 2024 from $6,276,174 in 2023; the ambulance sales tax fund\u0000s fund balance represented about 24% of 2024 expenses (versus 28% in 2023). The county\u0000s governmental capital assets reported for 2024 totaled $84,369,937.

Henkel said the audit tested internal controls over cash receipts, disbursements and payroll, reviewed supporting documentation and performed analytic procedures. He said the audit found no disagreements with management and no difficulties in obtaining requested documentation. \"We did not find any significant deficiencies or material weaknesses in your system of internal controls,\" Henkel told the commissioners.

Commissioners asked clarifying questions about the timing of the clinic debt service (the final payment is scheduled for 2030) and about the difference between reported cash and unassigned fund balance. Henkel explained that fund-balance numbers are reported on a modified-accrual basis and therefore include receivables and payables; cash balances are a separate line item on the balance sheet.

After discussion, a motion to accept the 2024 ACFR and direct the county budget officer to submit the report to the state auditor passed with the board's recorded affirmative vote. The board also accepted the auditor's offer to provide a commissioner-level briefing on reading the different sets of government financial statements (government-wide full-accrual statements and governmental-funds modified-accrual statements) at a future meeting or work session.

Why this matters: acceptance and timely filing of the ACFR and single-audit materials are prerequisites for continued compliance with state and federal reporting requirements. County staff told the board that missing filings could put state distributions at risk.

The board took no other formal fiscal actions during this item.","mediaType","Video","parentTitle","Sept. 30th, 2025 BOCC Meeting","oneSentenceSummary","The Clear Creek County Board of County Commissioners on Sept. 30 accepted the county\u0000s 2024 Annual Comprehensive Financial Report and directed the county budget officer to file the document with the state auditor.","taxTitle","Clear Creek County, Colorado","taxId",27207,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6499559,"Resident warns commissioners that GPS routing is sending large vehicles onto Little Bear Creek Road",240,605000,845000,"/Search/View?dp=1&key=5856885-e331b379d8be16b6a98d66a6a8d4f477&start=605&end=845","https://assets.pipeline.soar.com/5856885-e331b379d8be16b6a98d66a6a8d4f477/thumbnail_605000.jpg","/articles/6499559/Clear-Creek-County/Colorado/Resident-warns-commissioners-that-GPS-routing-is-sending-large-vehicles-onto-Little-Bear-Creek-Road","https://secure.pipeline.soar.com/6499559-476aa330522b26100d51d373eee196b4/orig.mp4?Expires=1770980050&Signature=AVNYMkaW66lsqF5NXS8xgkwEDJtNyqB0GvsehNRX5pzd68G0JFLk9h5TvNlX7fa2070QRd53BErNC-br8AFBRrvnEYgWRzCLUn9dusFhLChJgOKMHYVpzmeC65ejSWKuDh95ibNTZLykFOvjQcT8fY9osRRwJ7ZWpGuOcjJAib3t9N192uZfNuVVpYyCtkQKttcE9eISvwS21JyiEAQjy7Qw-nfKmmDt-h34P60rcJ4BpL~DFvo~KaYhmtejVeyPKRRx7AivRa2o8xxajGfHZBaiVa642aYaitg3MNhIY2FaX01deUpGONpzrAWVl4Z~mKA05plmaA0n6~Kqyxz28A__&Key-Pair-Id=KUT5TJCACFTXG","Michael Raver of Echo Hills told the Clear Creek County Board of County Commissioners during public comment on Sept. 30 that mapping and navigation apps are routing vehicles, including full-size semi trucks and rental cars, onto Little Bear Creek Road, a narrow dirt road with steep switchbacks.

\"It's become a accident prone health hazard,\" Raver said, describing a recent incident in which a semi truck became stopped on the curves and traffic backed up for miles. He said drivers unfamiliar with the road are surprised to find a dirt, switchback route and that existing signage at the top of County Road 103 and elsewhere is not preventing vehicles from being routed onto the road.

Raver asked the county to pursue better signage and to contact mapping companies to prevent routing of large vehicles on Little Bear Creek Road, which he said is often used as an alternate route when I-70 is congested. He also praised a recent handgun certification course run by the sheriff's office as \"so well prepared\" and \"flawless.\"

A county representative told the public the county had received other emails about Little Bear and \"made several attempts to rectify\" the problem. No formal board action was taken during public comment. Commissioners and staff discussed deferring executive-session items so Commissioner Lloyd could participate remotely; there was no formal vote tied to the Little Bear remarks.

Why this matters: Routing heavy or unfamiliar vehicles onto narrow, unpaved switchback roads can cause traffic blockages and raise safety and emergency-response concerns for local residents and first responders.

The board did not announce specific follow-up steps on the record for this public comment item during the meeting; commissioners said they had previously received written reports on the issue.","During public comment, resident Michael Raver told the Clear Creek County Board that mapping systems are routing trucks and rental cars onto Little Bear Creek Road\u0000a0—a narrow, unpaved series of switchbacks — creating backups and safety hazards; commissioners said the county has received other complaints and has attempted remedies.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6499554,"Board moves into executive session to receive legal advice and negotiate animal-shelter IGA with Gilpin County",266,3800000,4066000,"/Search/View?dp=1&key=5856885-e331b379d8be16b6a98d66a6a8d4f477&start=3800&end=4066","https://assets.pipeline.soar.com/5856885-e331b379d8be16b6a98d66a6a8d4f477/thumbnail_3800000.jpg","/articles/6499554/Clear-Creek-County/Colorado/Board-moves-into-executive-session-to-receive-legal-advice-and-negotiate-animal-shelter-IGA-with-Gilpin-County","https://secure.pipeline.soar.com/6499554-3e226d5b723ccc5c3e243f1cc71aa018/orig.mp4?Expires=1770980050&Signature=IPvEQDHYGFxkIDrOudHqAjXNEQrKVvaw5oI4WiNtSfS6FVGFYRligXKUChvO7VMJBmBFdVsyFH6MoS1ARERCH-YHnKz7vBKDtfAQC42LYmUCnh~nvgW-yB1iktJMMkGG3k6yh8bvlP2lTIBJB4fp54Oul3qdQh8I1cwOkZUpKm-6Dqwvb-NKzLZyz~PHnrvUOF-RU2vshIdqDdC~t2rjsGwnnJ-g-Ob9k4M~YZ3JR2lslOhS3kVoSBec~anvIILkQU78XxDFehUE2TeodjHAgUvVAaoIvS6ZQiMuRQez~KXFsL-svMG0ynA~rTa9ZOFZhTHXGt0GDd1bdVQB1FRfxw__&Key-Pair-Id=KUT5TJCACFTXG","The Clear Creek County Board of County Commissioners voted on Sept. 30 to adjourn into executive session to receive legal advice and to develop negotiation strategy concerning an intergovernmental agreement (IGA) with Gilpin County for operation of an animal shelter.

Chair Marlon moved the board into executive session \"pursuant to CRS 24-6-402(4)(b) and (d) for the county attorney to meet with the board of county commissioners for the purposes of receiving legal advice on specific legal questions pertaining to the intergovernmental agreement between Gilpin County and Clear Creek County for the operation of an animal shelter and determining positions relative to matters that may be subject to negotiations, developing strategy for negotiations, and instructing negotiators with regard to the IGA.\" A second was acknowledged and the chair called the question; the commissioners voted in favor and the board adjourned to executive session.

The chair announced on the record that no written minutes would be kept for the executive session and that no decisions would be made there; the board returned to the public meeting only to adjourn. Commissioner Lloyd and other commissioners discussed scheduling and whether to defer some executive-session items so Commissioner Lloyd could participate remotely; the board later recessed into the executive session and then concluded the meeting.

Why this matters: CRS 24-6-402(4)(b) and (d) permit public bodies to meet in executive session to obtain privileged legal advice and to determine negotiation strategy. The board\u0000s stated purpose was to discuss the legal questions and negotiation posture related to a joint animal-shelter operation with a neighboring county.

No substantive details of the IGA or negotiation positions were disclosed in open session; the transcript records the motion, the statutory citation for the executive session and the board\u0000s unanimous agreement to adjourn into the closed session, followed by adjournment of the meeting.","The Clear Creek County Board of County Commissioners voted to enter executive session under Colorado statute CRS 24-6-402(4)(b) and (d) to receive legal advice and develop negotiation strategy regarding an intergovernmental agreement with Gilpin County for operation of an animal shelter; no decisions were made and no written minutes will be kept.","actionData","errors"]

Article not found

Clear Creek County commissioners accept 2024 annual comprehensive financial report; auditor issues clean opinion

Resident warns commissioners that GPS routing is sending large vehicles onto Little Bear Creek Road

Board moves into executive session to receive legal advice and negotiate animal-shelter IGA with Gilpin County