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Economic Development


Daily Newspaper and Travel Guide
for Pecos Country of West Texas

Tuesday, June 10, 2003

Audit, new accounting method main topics for County

Staff Writer

PECOS, Tues., June 10, 2003 -- Financial records for the county are in good shape, according to an independent accounting firm out of Odessa.

David Duree, a certified public accountant with Elms, Faris and Company gave his report during the regular Reeves County Commissioners Court meeting Monday morning in the third floor courtroom at the courthouse.

"As we do on an annual basis we requested an independent auditor to come in and look at our books," said Reeves County Judge Jimmy Galindo.

Galindo told the group that the firm that previously worked on the books could no longer do it and the county had hired the Duree's firm, that also works with several other counties and entities.

"We're tied to a firm that is the fifth largest in the country," said Duree.

Duree said that the county uses the cash basis methond of accounting. "We'll have to discuss that with the county auditor - about possibly changing to the accrual basis next time," he said.

Duree said that the firm also handles Gasb-34, which he explained is the acronym for the Government Accounting Standards Board accounting rules.

County Auditor Lynn Owens said that the county would eventually have to use Gasb-34, the new accounting method implemented by the government.

Owens said that it was a more comprehensive method of accounting. The counties don't have to use it, but if they want to apply for grants and such, they would have to, because if not they wouldn't be taken into consideration, according to Owens.

"You currently have $7.6 million in assets and don't have too many liabilities," said Duree. "We have removed the RCDC assets," he said.

Duree explained that the RCDC assets had been removed and were no longer considered a capital asset. "We have made it an operating fund," he said.

Reeves County subleases the RCDC improvements from the Board Trustee under a sub lease agreement that ends, when the county purchases the trustee's interest in the RCDC improvements, or when no bonds remain outstanding. Should money's be insufficient to satisfy the county rental obligation in any year, the county may terminate the sub lease, according to Duree.

"This means that the RCDC would be classified as an operating fund as opposed to a capital fund," said Duree.

Reeves County's annual financial statements have, in the past, included Reeves County Detention Center improvements and the related certificates, which are held by a trustee created by the certificates.

"In other words, the county owns the land and has leased the land to the trustee and leases the land and improvements back from the trustee in a lease-lease back transaction," said Duree.

It is the county's and of the accounting firm's legal council opinion that this structure meets the requirements of an operating lease under Governmental Accepted Accounting Principles and FASB 13, therefore, the financial statements have been restated to remove the RCDC improvements and related certificates and activity of the trustee. Payments by the county to the trustee are recorded as lease payments, in accordance with the financing documents, according to Duree.

"RCDC is the biggest county fund, next to the general fund of course," said Duree. "That's why there was a $2 million adjustment," he said.

Duree said that the county auditor's office is doing a great job and that he found nothing out of compliance.

"There are a couple of adjustments I need to talk to Lynn about, but they are minor items," he said.

"This operating lease goes back to 1986," said Galindo. "Capital leases are very different," he said.

In a capital lease all payments are capitalized as assets, while in an operating lease all payments are acknowledged as operating costs, according to Owens.

Galindo said that having it audited was very important to the county right now in their negotiations with the Bureau of Prisons.

"I think the other component is to have the accounting integrated with computer technology to make it as efficient as possible," said Galindo. "Because we could spend a lot of hours duplicating work," he said.

"I think we need to get prepared for GASB-34, because we'll need to do it eventually," said Owens. "After June, 2003, and that means by 2004, we'll need to be using it," he said.

Commissioners approved the financial report as presented by the independent auditing firm.

The group approved payments to LMD Architect for work done at RCDC-I and tabled RCI Technologies proposal for fixed asset pricing and management programs.

"I think we need to put this item out for proposals," said Galindo. "Can you get something together for us," he asked county auditor Lynn Owens.

Owens said that they could send out for proposals on the item, which ties in with the GASB-34 accounting method. "There may be other firms out there that can handle this," said Owens.

Personnel and salary changes included at the Reeves County Library, Jessica Orona, part-time, $7.25 an hour for 17 _ hours per week; at the Reeves County Juvenile Detention Center, part-time on-call basis, at $10 per hour, Keith Windham, Gaylon Doan, Tina Doan, Brian Scott Gibson, Ray Mora, Gilda Leos, Mario Borrego and Bobby Herrera; at the Reeves County District Clerk's office, Mary Lou Chavez, from $17,000 to $17,500 a year; at the Reeves County Detention Center, Oralia Rivera was promoted to Administrative Assistant II at $24,000 per year; John Brazeal, Victor Moran, Alfredo Carrillo, Ismael Alvarado and Liandro Castaneda were promoted to CO-II's at $24,000 pear year.

Emergency services ready for funnel clouds

Staff Writer

PECOS, Tues., June 10, 2003 -- After several reports of funnel clouds in the Pecos area, the Reeves County Emergency Services and the Emergency Management Coordinator were out surveying the county for possible storms last night.

"A funnel cloud call came into the PD out in southwest Pecos yesterday afternoon," Emergency Management Coordinator Ricky Herrera said.

He added that there is currently not an emergency management team.

Herrera said that though their emergency management plan manual is out dated, they are currently in the process of updating it and that they know the procedures that they must follow in such cases and the Pecos community has nothing to worry about.

"We were out there looking for signs of possible storms," Herrera said.

He added that the emergency management plan manual would be done by December 31 with the help of the different agencies putting the plan together.

Those out helping Herrera were Pecos Police Officers, Reeves County Sheriff Deputies, Oscar Ornelas and Fire Marshal Jack Brookshire.

"Weather spotters from Toyah and Balmorhea were also out there yesterday," Herrera said.

However, Herrera said that a report of a funnel cloud or tornado would first have to be confirmed by a weather spotter or official before alarms could be activated.

Currently there is not a designated weather spotter for this area, Herrera said, but did add that he hopes to create a weather spotting team.

"There are three sirens," Herrera said. "There is a siren at the airport, one at the high school water tower and one at City Hall."

In case of a tornado warning, the siren would send out three, five-minute steady blasts. The sirens would advise people to take cover and tune into their local radio and television stations for further weather information, Herrera said.

"The PD can activate the sirens or I myself can activate them," Herrera said.

However, he added that he wants people to know the difference between a tornado watch and a tornado warning.

"A tornado watch means conditions are right," Herrera said. "A tornado warning means a tornado or a funnel cloud has been spotted."

With yesterday's storms behind, Herrera said that they would be testing the sirens once every month.

"We will probably test the sirens sometime next week," Herrera said. "We started testing them last month and we will let the community know ahead of time so that they do not get alarmed."

Alzheimer's group plans meeting

PECOS, Tues., June 10, 2003 -- Alzheimer's Association STAR Chapter is planning a meeting at 4 p.m., Thursday, June 10, at the Pecos Senior Citizen's Center, 119 S. Cedar.

Topic will be: "Dressing."

Police Report

EDITOR'S NOTE: Information contained in the Police Report is obtained from reports filed by the Pecos Police Department, Reeves County Sheriff's Office, or other officers of those agencies.The serving of warrants by an officer for outstanding fines of either traffic citations, animal control violations or other court costs are considered arrests and will be printed as such unless indicated that the fines were paid. In such instances we will indicate payment and release.


Jennifer Hernandez, 19, was arrested at 2:07 a.m., June 8, at the 900 block of S. Pecan for assault under the family violence act.


Esequiel Hignojos, 37, was arrested at 11:59 a.m., June 5, at the 400 block of Mulberry on a Reeves County warrant for theft by check over $20 under $500.


Jesus Arevalo, 23 and Marisol Rodriguez, 23, were arrested at 9:59 p.m., June 4, at the Texaco on Cedar St. Arevalo was arrested for assault under the family violence act. Rodriguez was arrested on a warrant for no driver's license and a warrant for failure to appear.


Delfino Lujan, 51, was arrested at 2:10 p.m., on June 4, in the 1500 block of Cowan for public intoxication and disorderly conduct - urinating in public.


Julio Enriquez, 17, was arrested at 4:55 p.m., on June 4, at the Athletic Pool for assault causing bodily injury - class A.


PECOS, Tues., June 10, 2003 -- Monday's high was 101, low 59. Today partly cloudy with a 20 percent chance of thunderstorms. A few thunderstorms may be severe with large hail and damaging winds. Highs near 100. South winds 5 to 15 mph becoming southwest 10 to 20 mph in the afternoon. Tonight partly cloudy with a 20 percent chance of thunderstorms. A few thunderstorms may be severe with large hail and damaging winds. Lows in the mid 60s. South winds 10 to 20 mph. Wednesday partly cloudy with a 20 percent chance of thunderstorms. Highs near 100. Southwest winds 10 to 20 mph. Wednesday night partly cloudy with a 20 percent chance of Thunderstorms. Lows in the mid 60s.


Carolyn Brown

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