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A Free Weekly Publication Serving All of Beaver County Wednesday, January 19, 2022, Volume 15, Issue 3
Auditors discuss parametres of 2021 Financial Audit Plan with County council
Patricia Harcourt
Beaver County auditors MNP LLP presented a review of the county’s 2021 Financial Audit Plan at January 5’s regular meeting, attended by Benji Waser. Waser discussed MNP’s approach to audits, the “engagement team” for the firm, the scope an audit would take and the timelines for obtaining results of an audit. The county’s audit service plan was given to council for its sole purpose. Later, council did go into closed session to discuss aspects of the plan. The audit included the county’s consolidated financial statements for the year ending in December 2021. “At MNP, our objective is to perform an efficient high quality audit which focuses on those areas that are considered higher risk,” he stated, in a preliminary statement. The audit firm is dedicated to integrity standards and open channels of communication, said Waser, “and will work with management to coordinate the effective performance of the engagement.” Topics for discussion included changes to the business operations and developments in the financial reporting and regulation
environment; business plans and strategies; parametres around fraud; the management oversight process; other issues and concerns; and, the county’s specific needs and expectations. “Although Beaver County continues to grow and evolve, we are not aware of any specific events or circumstances during the year that will have a significant effect on our audit outside of the impact of COVID-19,” the report stated. The report also explained its focus “on significant risks identified during the pre-planning and planning and risk assessment stages ensuring that audit procedures are tailored to your specific circumstances and appropriately address those risks.” Council was reminded of its responsibilities to approve financial statements and monitor management performance. “Council should consider the potential for management override of controls or other inappropriate influences, such as earnings management, over the financial reporting systems, including controls to prevent and detect fraud and misstatement, and to monitor compliance with relevant laws and regulations.” Waser’s report also explained that, “the scope of our audit work is tailored to reflect the relative
size of operations of the county and our assessment of the potential for material misstatements in the county’s consolidated financial statements as a whole.” In emphasizing relative audit risk and what was termed “materiality,” the auditors consider the size, complexity and growth of the county; changes within the organization, management or accounting systems and, concerns expressed by management. The auditors “recognize uncertainties inherent in the measurement of amounts based on the use of estimates, judgement and consideration of future events, and make reasonable economic decisions based on the consolidated financial statements,” in establishing the “materiality level” of the statements. The audit will look at several significant and high risks which auditors will examine, including deferred revenue and restricted contributions (significant risk), gravel inventory which is difficult to visually inspect, weigh or measure or count (higher risk); tangible capital assets (TCAs higher risk); and Salaries and wages with staff being over or under paid (higher risk). Also examined would be the Claystone Waste Limited Partnership, in part because “components that are significant
due to either individual financial significance to the group or because it is likely to include significant risks of material misstatement of the group financial statements.” Waser outlined the timeline for the audit with a presentation and interim procedures on January 5, year-end fieldwork procedures from February 28 to March 4, and draft year end consolidated financial statements to be discussed with management on April 13. The final presentation of the December 31, 2021 audit findings report would be made to council on April 20, along with a presentation of the audit firm’s management letter and issuance of the independent auditor’s report. Council held a brief discussion before going into closed session regarding liability for contaminated sites, an area of particular interest with so many abandoned well sites since the downturn in the oil and gas industry. This was based on a question by Councillor Lionel Williams (Division 2) regarding problems of asbestos and buried tanks factoring into the county’s financial future. Waser replied that “liability for contaminated sites…if used, would be scoped out now.” But he added that it “will become an issue in a couple of years.”
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2 - Beaver County Chronicle, January 19, 2022
Deputy Reeve reports on BESC and Beaver Foundation
Patricia Harcourt
Beaver County Deputy Reeve Gene Hrabec (Division 3) is once again chairman of both boards for Beaver Emergency Services Commission (BESC) and Beaver Foundation. Hrabec offered a report at the regular meeting of county council on January 5, stating that both boards have passed interim budgets for the operational needs of the organizations until final budgets are completed and passed, which includes requisitions for the towns, villages and county municipalities. This year, he reported that there would be a “slight increase” in the requisition for Beaver Foundation due the extra costs incurred by the COVID-19 pandemic for keeping the seniors’ facilities clean from the virus. This includes hiring extra cleaning staff and getting extra protective equipment and other gear. Hrabec said the foundation “felt they deserve a raise,” referring to staff working in the facilities, noting they haven’t received a raise “in years.” He commended the province for helping the organization out with cleaning and other safety supplies. “Hats off to the managers in the
facilities,” he said, for putting in extreme due diligence and often working seven day weeks. “They are committed to keeping things going,” he said. As for BESC, the interim budget has remained “the same as last year.” He also commended the volunteers in the fire and rescue departments in the county “for working through Christmas and New Year’s,” due to steady calls throughout that period of time. Councillor Lionel Williams (Division 2) also sits on the BESC board, reporting that safety inspections at the Tofield and Holden fire halls were “well received.” Williams added that the inspectors gave them “some really good suggestions,” including security lighting, access, and upkeep and maintenance tips. And Councillor Barry Bruce (Division 4) attended the Beaver Ambulance Society meeting in Tofield December 15, reporting that the society “got an exemplary mark of 100 per cent” for accreditation purposes from the federal government. Bruce said the society has received an upswing in emergency calls, but is fully staffed and “running smoothly.”
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Claystone Waste e is a municipally con ntrolled corporation established in 20 20 by the Town of Viking, Vikin 2020 ng Town of Tofield Tofield, Village of Ryley, Village of Holden and Beaver County. Claystone Waste is committed to being a responsive community partner and to operating with the highest standards of environmental and operational excellence in the delivery of waste management services. Claystone Waste operates the following facilities:
Beave ver Regional Landfill 50117 17 Ran ange Ro Road 17 173
780. 0.663. 3.2038
The Beaver Regional Landfill is open six days a week, k, Monday to Saturday. It is an engineered, sanitary class 2 landfill that
accepts municipal solid waste from Beaver County and the surrounding municipalities, as well as significant volumes of class 2 non-hazardous industrial wastes. In addition to the regional landfill, Claystone Waste operates five transfer stations. County residents can bring bagged household garbage, e, and other dry waste, such as broken chairs, furniture, e, mattresses and scrap wood for disposal. The location and hours for each transfer station is noted below:
Kinsella Transfer Station 46418 18 Ran ange Ro Road 113 13
x x
Wednesdays: Fridays:
780. 0.663. 3.2038
11:00 am to 5:00 pm 11:00 am to 5:00 pm
Viking Transfer Station 12503 To Town wnship ip 480
x x
Tuesdays: Saturdays:
780. 0.71 718.79 7956
10:30 am to 5:30 pm 10:30 am to 5:30 pm
Tofield Transfer Station 51032 32 Ran ange Ro Road 191
x x x
Wednesdays: Fridays: Saturdays:
780. 0.662. 2.27 2731
10:30 am to 5:30 pm 10:30 am to 5:30 pm 10:30 am to 5:30 pm
Lindbrook Transfe fer Station 51008 Ran ange Ro Road 201 x x x
Tuesdays: Thursdays: Saturdays:
780.662. 2.270 704
10:30 am to 5:30 pm 11:30 am to 6:30 pm 10:30 am to 5:30 pm
Ryley Transfe fer Station 50117 17 Ran ange Ro Road 17 173
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780. 0.663. 3.2038
9:00 am to 4:30 pm 9:00 am to 4:30 pm 9:00 am to 4:30 pm 9:00 am to 4:30 pm 9:00 am to 4:30 pm 9:00 am to 3:00 pm
* Pl Please note te th that all tr transfe fer sta tati tions ex excep ept fo for th the Ryl yley Tr Transfe fer Sta tati tion are re clo losed on Sta tatu tuto tory ry holid idays ys.
Administration Offices 50117 17 Ra Range Ro Road 17 173 (S (Secon onda dary Hi Highwa way 854) 4) 780. 0.663. 3.2038
Box ox 32 322 Ry Ryley, y, AB T0B 0B 4A 4A0
Toll Fr Free 1. 1.855. 5.22 221. 1.2038
Administration offices are open Monday to Friday from 8:00 am to 4:00 pm and are closed from 12:00 to 1:00 pm.
Beaver County Chronicle, January 19, 2022 - 3
Christmas decorations contest new fun event for county residents The county has introduced a fun new contest this past holiday season that is hoped to become an annual event. Results for the first annual Christmas Decorations Contest for rural county residents were decided at the January 5 regular meeting of County Council by the councillors themselves. After a county meeting in December, rural residents were invited to sub-
mit photos of their decorations (daylight or nighttime) directly to the councillor in their division via email, on or before January 3, 2022. Council selected three preferred photos from each division and awarded cash prizes of $100, $200, and $300 per division as follows: Division 1 - Tofield Packers - 1st Place - $300; Division 2 - Alex Lungal
residence - 1st Place $300; Division 3 - Piwowar residence - 1st Place $300; Division 3 - Suchy residence - 2nd Place $200; Division 3 - Ewert residence - 3rd Place - $100; Division 4 - No Entries Division 5 - Wesley residence - 1st Place $300; Division 5 – Oracheski residence - 2nd Place $200; and, Division 5 - Nordstrom
UNSCHEDULED CHANGES TO CONCERT PERFORMANCE DATES NED
PO OST
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POST
AMY BISHOP Originally scheduled for Thursday, Jan. 13 POSTPONED
PONE
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residence - 3rd Place $100. The fun event was the brainchild of Deputy
Reeve Gene Hrabec (Division 3), who said he was pleased with the numbers participating
despite this being the first contest and the short notice provided for it this time around.
Highway 14 Regional Water Services Commission Box 540, 5029-51 Ave. Ryley, Alberta T0B 4A0 (780) 663-2019 or 1-866-333-3791 Fax: (780) 663-2050 E-mail: info@hwy14water.ca
NOTICE THE HIGHWAY 14 REGIONAL WATER SERVICES COMMISSION will be implementing a water increase to the Commodity Charge (Distribution and Bulk) effective March 1st, 2022. The Commission’s water rates will reflect this increase on the March month end utility bills.
Changes to rates are as follows: • Distribution Commodity Rate has been increased from $4.515/m3 to $4.966/m3. • Bulk Commodity Rate has been increased from $3.815/m3 to $4.196/m3. Highway 14 Regional Water Services Commission can be contacted at 1-866-333-3791 during regular office hours from 8:00 am to 5:00 pm.
Accepting Proposals OPERATION AND MAINTENANCE OF BLACK NUGGET LAKE PARK Beaver County is accepting proposals for the operation and maintenance of Black Nugget Lake Park for a term of up to three years, commencing with the 2022 season. Proposals will be accepted until 2:00:00 pm, Tuesday, February 15, 2022. Information packages are available at the Beaver County Service Centre, Ryley, by email request to slungal@beaver.ab.ca, or by visiting our website @www.beaver.ab.ca. The lowest or any proposal will not necessarily be accepted.
Accepting Proposals OPERATION AND MAINTENANCE OF CAMP LAKE PARK Beaver County is accepting proposals for the operation and maintenance of Camp Lake Park for a term of up to three years, commencing with the 2022 season. Proposals will be accepted until 2:00:00 pm, Tuesday, February 15, 2022. Information packages are available at the Beaver County Service Centre, Ryley, by email request to slungal@beaver.ab.ca, or by visiting our website @www.beaver.ab.ca. The lowest or any proposal will not necessarily be accepted.
4 - Beaver County Chronicle, January 19, 2022
Beaver County Service Centre 5120 - 50 Street Box 140 Ryley, Alberta T0B 4A0 Monday to Friday 8:30 a.m. - 4:30 p.m.
Appointment of Interim Chief Administrative Officer
Phone: (780) 663-3730 Fax: (780) 663-3602 Toll Free: 1-866-663-1333 www.beaver.ab.ca Email: administration@beaver.ab.ca
Rural RN Degree Program
Beaver County Council is pleased to announce the appointment of Rick McDonald, CMC, as the County’s interim Chief Administrative Officer (CAO). Rick McDonald comes into the position with over 35 years’ service in both the public and private sectors. He is a graduate of the Executive Management Program from the University of Alberta and holds a certificate in local government administration. Direct experience as a municipal Chief Administrative Officer includes Westlock County, Rocky View County, City of Lloydminster, Town of Olds, Town of Grande Cache, Saddle Hills County, Yellowhead County, and the City of Cold Lake. Mr. McDonald will begin work immediately and will continue in the role until Council has recruited a permanent CAO within the next few months. He can be reached most weekdays at 825-385-0068.
Christmas Decorations Contest Winners Congratulations to the following winners of the County’s Christmas Decorations Contest: Division 1 – Tofield Packers Division 2 – Alex Lungal Division 3 – Sylvia Piwowar (1st place) Sean Suchy (2nd place) Mark and Leanne Ewert (3rd place) Division 5 – Bob and Gennie Wesley (1st place) Lyle and Debbie Oracheski (2nd place) Bryan and Jan Nordstrom (3rd place) No submissions were received from Division 4
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