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Commission accepts Bear River Mental Health independent audit showing clean opinion and $3.2M net increase

Box Elder County Commission · April 9, 2026
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Summary

Bear River Mental Health reported a clean independent audit to the Box Elder County Commission, noting county unexpended funds of $31,008.98 (Box Elder share $17,886), county contributions of just under $600,000 across three counties, personnel costs roughly 74% of expenses, and a reported net increase of about $3.2 million for the year.

Rob Johnson of Bear River Mental Health presented the authority's independent audit and asked the commission to certify review and signature. He said the auditors issued an unqualified opinion: "In our opinion, the accompanying financial statements present fairly in all material respects the financial position of the center as of 06/30/2025 and 2024," and described the organization's revenues and expense mix.

Johnson highlighted county funds placed in an unexpended county fund ($31,008.98 total, with $17,886 attributable to Box Elder County) and described the funding pyramid that county matches and state funds form to leverage Medicaid revenue; he told commissioners that county contributions (about $600,000 across the three counties) help bring roughly $21,000,000 in service revenue. Commissioners discussed the upcoming July 1 consolidation that will fold substance-abuse operations into the authority and that will add capitated Medicaid funds in future audits. The commission moved, seconded, and voted to accept the audit and sign the certification.