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La Paz County adopts roadway condition assessment policy to satisfy GASB 34 audit finding
Summary
The board approved a roadway condition assessment and reporting policy intended to address a fiscal year 2024 audit finding related to primitive and gravel roads; staff said the policy documents longstanding practice and satisfies GASB 34 requirements.
La Paz County supervisors voted on Feb. 2 to adopt a roadway condition assessment and reporting policy that county staff said was written to address an audit finding in the fiscal year 2024 audit.
Cheryl said the policy had been reviewed by the county attorney's office (Walker & Armstrong), Public Works and the county's auditors. "This just puts all of that in writing, which is required by GASB 34, to have a policy in writing," she said, explaining that the new document formalizes the county's existing approach to assessing primitive and gravel roads.
County officials said the roads were audited during the auditors' recent visit and that the policy reflects practices used for decades. The board moved to approve the policy and the motion carried by voice vote; no roll‑call tally was provided in the meeting excerpt.
The policy is intended to ensure ongoing compliance with governmental accounting standards board (GASB) reporting requirements and to give the county a written process for assessing road conditions.
