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TAOS COUNTY BOARD OF COUNTY COMMISSIONERS
Commission Regular MeetingTuesday March 10, 2020
9:00 AMTaos County Commission Chambers
NOTICE TO THE PUBLIC
Jim FambroCommissioner District 1
Mark GallegosCommissioner District II
Gabriel RomeroCommissioner District III
Tom BlankenhornCommissioner District IV
Candyce O'DonnellCommissioner District V
Notice is hereby given to the governing body of Taos County, the Board of County Commissioners, will hold aCommission Regular Meeting on Tuesday March 10, 2020 at 9:00 AM. The meeting will take place at theCommission Chambers at the Taos County Administrative Complex - 105 Albright Street - Taos, New Mexico87571.
AGENDA I. Call to Order II. Roll Call III. Inspirational Devotion A. Rev. John Paul Mario, O.F.B, Prior of San Juan Diego Monastery IV. Pledge of Allegiance
V. Approval of Agenda VI. Awards and Recognitions A. New Hires for the month of February 2020 - Jeanna Elam, HR Director New Hires February 2020.pdf
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VII. Citizen Concerns A. Citizens wishing to speak shall limit their comments to 3 minutes. No action may
be taken.
VIII. Minutes A. Approval of the February 18, 2020 Regular Meeting Minutes 2-18-20 minutes.pdf
IX. Presentations A. A Presentation regarding Taos County's Financial Audit for the period ending
June 30, 2019 - Cordova CPA's LLC - Robert Cordova, Principal Taos County Commission Presentation 3.10.2020.pdf
B. A Presentation by LMNOC Broadcasting for the use of Filemon Sanchez Park for2020 Mother's Day Concert May 8-10, 2020 Approval dependent on contractstipulations - JoJo Valdez, Sales Manager and Liza Mascareñas, BusinessManager
LMNOC.pdf
X. Canvassing of Election A. Canvassing of the Municipal Officer Election for the:
1. Village of Questa2. Village of Taos Ski Valley3. Town of Taos
XI. Public Hearing A. Public Hearing for the discussion, consideration and approval of a request for a
Restaurant Beer and Wine Liquor License with on premises consumption only forLiquor License Application #1152013. The License Application is being requestedby the applicant, Trading Post Cafe LTD, 4179 Highway 68, Ranchos de Taos,New Mexico 87557.
Liquor License.pdf
B. Public Hearing for the discussion, consideration and approval of Ordinance 2020-01, An Ordinance adopting a County Gross Receipts Tax for the funding ofoperational and capital expenses of the County leased hospital
Public Hearing O 2020-1.pdf
XII. Consent Agenda
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A. Approval to purchase new PPE and SCBA's for Ojo Caliente Volunteer FireDepartment through Municipal Emergency Services - Michael Cordova, CountyFire Chief
Ojo Caliente FD.pdf
B. Approval of Resolution No. 2020-18, A Resolution for the acceptance andapproval of the FY 19 Financial Audit
2020-18.pdf
C. Approval of Resolution 2020-19, A Resolution Certifying the County MaintainedRoad Mileage Inventory - Ramon Pacheco, Public Works
2020-19.pdf
D. Approval of Resolution No. 2020-20, A Resolution authorizing the County tosubmit an application to the Department of Finance and Administration, LocalGovernment Division to participate in the Juvenile Adjudication Fund Program -Lupe Martinez, Acting Deputy County Manager
2020-20.pdf
E. Approval of DFA Resolution No. 24, 2019/2020 FY, A Resolution requesting toadjust 2020 FY Final Budget to account for Amendment No. 1 of Contract No.2019-20-60052 by and between Non-Metro Area Agency on Aging and TaosCounty increasing the Direct Purchase of Services contract to provide seniorscongregate and home-delivered meals - Lupe Martinez, Finance Director
DFA 24.pdf
F. Approval of a Budget Adjustment for DWI Intake Fees Fund 1227-1339 - LupeMartinez, Finance Director
BAR DWI.pdf
G. Approval of a Budget Adjustment for the County Commission Fund 0101-0110 -Lupe Martinez, Finance Director
BAR Commission.pdf
XIII. Commissioner's Report & Matters A. New Business to be considered at a future Commission Meeting
B. Commissioner's Announcements
XIV. The Taos County Board of Commissioners may convene in Closed Session A. Discussion regarding the lease on the County owned hospital. This matter may
also be discussed in executive session under Open Meeting Act exemption 10-15-1(H)(8), which allows for discussion of the Purchase, Acquisition or Disposal ofReal Property or Water Rights by the Public Body
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XV. Adjournment If you are an individual with a disability who is in need of a reader, amplifier, qualified sign languageinterpreter, or any other form of auxiliary aid or service to attend or participate in the meeting, contact theTaos County Administration Office located at 105 Albright Street, Suite G, Taos, New Mexico as soon aspossible or call (575) 737-6300.
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AGENDA ITEM NO.Taos County-487-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT: Rev. John Paul Mario, O.F.B, Prior of San Juan DiegoMonastery
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AGENDA ITEM NO.Taos County-475-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT: New Hires for the month of February 2020 - Jeanna Elam, HRDirector
New Hires February 2020.pdf
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AGENDA ITEM NO.Taos County-478-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:Citizens wishing to speak shall limit their comments to 3minutes. No action may be taken.
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AGENDA ITEM NO.Taos County-482-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020 SUBJECT: Approval of the February 18, 2020 Regular Meeting Minutes 2-18-20 minutes.pdf
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AGENDA ITEM NO.Taos County-476-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:A Presentation regarding Taos County's Financial Audit for theperiod ending June 30, 2019 - Cordova CPA's LLC - RobertCordova, Principal
Taos County Commission Presentation 3.10.2020.pdf
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TAOS COUNTYPresentation of the fiscal year end 2019 Financial Statement Audit
CORDOVA CPAs LLC BOBBY CORDOVA, CPAPRINCIPAL
MARCH 10, 202024
Agenda
Timeline
Communication with those Charged with Governance
Auditors' Opinions and Reporting
Other Discussion Items
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Timeline Preliminary Communications
May and June 2019
Entrance Conference on July 23, 2019 (Commissioner Gallegos present)
Planning and Compliance Work
July 2019
Substantive Evidence Gathering
September and October 2019
Wrap Up during late October 2019
Reporting, Conclusions, and Issuance
October and November 2019
Exit Conference on November 25, 2019 (Commissioner Fambro present)
Received Approval on December 30, 2020
Release Letter from NMOSA dated January 8, 2020 and issued January 13, 2020
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Communication with the County Commission
Audit was conducted in accordance with GAAS and GAGAS
Reasonable Assurance
Planned Scope and Timing
Accounting Policies conform to GAAP
GASB Statement Nos. 83, 84, and 88
Significant Estimates (Capital, Accounts Receivable, Pension, and OPEB)
No significant difficulties and no disagreements
No material misstatements were noted
No passed audit differences
Significant Exposures (Legal proceedings)
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Auditors' Report on the Financial Statements
Unmodified Opinion
Financial Statements are presented fairly in accordance with accounting principles generally accepted in the United States of America.
In other words, the numbers and disclosures are materially accurate.
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Other Auditors' Reports
GAGAS Report on Internal Control Over Financial Reporting and on Compliance and Other Matters
• No Findings Reported
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Communication with Governing Body
U.S. GAAS Requirements
Deficiencies in Internal ControlAny material weaknesses and significant deficiencies in the design or operation of internal control that came to the Auditors' attention during the audit must be reported to the County Commission.
CCPAs Communication
Material weaknessNone noted
Significant deficiencyNone noted
Other Matters (NM required)None noted
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Communication with Governing Body
U.S. GAAS Requirements
Deficiencies in Internal ControlAny material weaknesses and significant deficiencies in the design or operation of internal control that came to the Auditors' attention during the audit must be reported to the County Commission.
CCPAs Communication
FY 2018 Findings Update
Other MatterPayments for Goods/Services without Receipt of Goods/Services - (Finding that do not rise to the level of a significant deficiency) – Resolved
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Other Discussion Items
• GASB Statement No. 75 was in the second year and did not have a significant impact on the financial statements compared to the prior year ($9.8 million liability)
• GASB Statement No. 68 did have another significant impact, resulted in $2.6 million of pension expense during the year.
• Made several informal recommendations during our audit that were not necessarily ‘findings’ to enhance the efficiency of processes and also to strengthen the current internal control structure in place. Some are included below:
• Consider an annual formal IT Cybersecurity Assessment and Penetration testing from an outside firm.
• Invest in training in the Cybersecurity area, can be expensive but the investment could help prevent a catastrophe.
• Capital assets
• Training
• Review
• NMFA Accounting and Ensuring this is accurate
• Succession 32
Thank You for the opportunity to serve Taos County!
• Risk-based approach so we will adjust our audit plan to respond to any risks that may arise during FY 2020.
• The entire Finance team and Treasurer’s office were fantastic to work with and we appreciate their hard work during the last five months.
• We are available year-round as a resources to help your team.
• We value our relationship and look to continue to build on it.
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Bobby Cordova, CPAPrincipal
Cordova CPAs LLC
Albuquerque, New Mexico
505.264.9794
Building strong and genuine, long-term relationships with our clients and team members.
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AGENDA ITEM NO.Taos County-486-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:
A Presentation by LMNOC Broadcasting for the use of FilemonSanchez Park for 2020 Mother's Day Concert May 8-10, 2020Approval dependent on contract stipulations - JoJo Valdez, SalesManager and Liza Mascareñas, Business Manager
LMNOC.pdf
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AGENDA ITEM NO.Taos County-477-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:
Canvassing of the Municipal Officer Election for the:1. Village of Questa2. Village of Taos Ski Valley3. Town of Taos
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AGENDA ITEM NO.Taos County-473-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:
Public Hearing for the discussion, consideration and approval ofa request for a Restaurant Beer and Wine Liquor License withon premises consumption only for Liquor License Application#1152013. The License Application is being requested by theapplicant, Trading Post Cafe LTD, 4179 Highway 68, Ranchos deTaos, New Mexico 87557.
Liquor License.pdf
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AGENDA ITEM NO.Taos County-472-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:
Public Hearing for the discussion, consideration and approval ofOrdinance 2020-01, An Ordinance adopting a County GrossReceipts Tax for the funding of operational and capital expensesof the County leased hospital
Public Hearing O 2020-1.pdf
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AGENDA ITEM NO.Taos County-468-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:Approval to purchase new PPE and SCBA's for Ojo CalienteVolunteer Fire Department through Municipal EmergencyServices - Michael Cordova, County Fire Chief
Ojo Caliente FD.pdf
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AGENDA ITEM NO.Taos County-469-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT: Approval of Resolution No. 2020-18, A Resolution for theacceptance and approval of the FY 19 Financial Audit
2020-18.pdf
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AGENDA ITEM NO.Taos County-470-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:Approval of Resolution 2020-19, A Resolution Certifying theCounty Maintained Road Mileage Inventory - Ramon Pacheco,Public Works
2020-19.pdf
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AGENDA ITEM NO.Taos County-471-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:
Approval of Resolution No. 2020-20, A Resolution authorizingthe County to submit an application to the Department ofFinance and Administration, Local Government Division toparticipate in the Juvenile Adjudication Fund Program - LupeMartinez, Acting Deputy County Manager
2020-20.pdf
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AGENDA ITEM NO.Taos County-483-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:
Approval of DFA Resolution No. 24, 2019/2020 FY, A Resolutionrequesting to adjust 2020 FY Final Budget to account forAmendment No. 1 of Contract No. 2019-20-60052 by andbetween Non-Metro Area Agency on Aging and Taos Countyincreasing the Direct Purchase of Services contract to provideseniors congregate and home-delivered meals - Lupe Martinez,Finance Director
DFA 24.pdf
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AGENDA ITEM NO.Taos County-484-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT: Approval of a Budget Adjustment for DWI Intake Fees Fund1227-1339 - Lupe Martinez, Finance Director
BAR DWI.pdf
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AGENDA ITEM NO.Taos County-485-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT: Approval of a Budget Adjustment for the County CommissionFund 0101-0110 - Lupe Martinez, Finance Director
BAR Commission.pdf
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AGENDA ITEM NO.Taos County-480-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:New Business to be considered at a future Commission Meeting
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AGENDA ITEM NO.Taos County-481-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:Commissioner's Announcements
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AGENDA ITEM NO.Taos County-474-2019
Taos County
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM REPORT DATE: March 10, 2020
SUBJECT:
Discussion regarding the lease on the County owned hospital.This matter may also be discussed in executive session underOpen Meeting Act exemption 10-15-1(H)(8), which allows fordiscussion of the Purchase, Acquisition or Disposal of RealProperty or Water Rights by the Public Body
115
