Chief deputy auditor reviews draft year-end financial statements; commissioners keep item informational

Peter Brown, the county’s Chief Deputy Clerk-Auditor, presented draft financial statements covering Oct. 1–Dec. 31, 2024 during the San Juan County Commission meeting on Feb. 4.

Brown described the reports as draft numbers until the county’s annual audit; he highlighted higher-than-expected tax receipts, lower-than-budgeted intergovernmental revenues in some lines, reduced expenditures across most departments and timing differences that will roll into 2025. He said the operating fund appears about $330,000 better than the adopted budget at present, and he predicted a final operating surplus near $200,000 after remaining tax receipts and some legal expenses are recognized.

Commissioners questioned specific lines and asked about timing for items that were not yet invoiced, including a settlement payment to the Navajo Nation and several grants. One commissioner asked to treat the item as informational rather than a business action because the meeting packet was made available late and they had not had sufficient time to review all pages.

Brown and staff said the statements would remain a working document until audit season (April–June) and invited commissioners to follow up with questions. Commissioners agreed to keep the item as an information presentation and to revisit any specific follow-up requests on particular lines, such as intergovernmental receipts from federal partners and timing of transfers.

The presentation is recorded in the public meeting minutes; no formal vote or adoption of the statements occurred at the Feb. 4 meeting.