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1/19/2023, 1:06 PM


Brief Report

The Budget Audit Committee (BAC) met yesterday (1/18/23) in the Juniper Room from 10:00 AM to 11:45 AM.

The meeting was Chaired/Facilitated by Ranch resident Herb Parker.

Ranch Manager Judy Lapora attended and participated along with Ranch President Kari Vickery.

Initially the meeting dealt with last months Minutes and the need for making some changes and corrections prior to approval.


Following the above, Manager Lapora discussed the Capital Reserve Plan (CRP) and some changes she made. Lapora fielded questions from Committee members that included funding objectives, inflation, dues, special assessments and sufficient insurance coverage.

Committee member and Ranch Director Sheryl Jones brought up catastrophic events related to triggering possible special assessments.

Lapora confirmed the Ranch has sufficient insurance coverage that includes an umbrella policy. Herb Parker stated that there hasn’t been any special assessments levied since “Maybe 1998.”

Lapora indicated the Ranch is financially healthy and there’s been no need for the Association to borrow money. She stated, “The Ranch Manager has to keep this place running and keeping the Ranch running is our first priority.”

As an aside, CAPSTONE, the Ranch CPA’s issues an “Independent Auditors’ Report” annually regarding financial statements and responsibilities. “Management is responsible for the preparation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.”

Moving forward, Chair Parker “Attacked, Department by Department” items listed on the “Profit & Loss Budget vs. Actual-Company handout reflecting numbers May through October 2022.


Parker pointed out that the Ranch Newsletter-Telegraph’s income was down and talked about the loss of revenue related in part to advertising.

Ranch Matters can address some of the loss income personally. In our story, “FUTURE WRONGFUL ACTIONS”

published last June, we reported that the Ranch Board of Directors had their lawyers send us a letter dated June 1, 2022, cancelling our advertisement agreement. For about 5 years, Ranch Matters contributed approximately $1,400.00/year in Ad Revenue for the Association.

Another interesting item dealt with the cost of the garbage service “doubling” at the RV Park due to what Lapora suspects as “unlawful dumping” by Ranch residents. The Ranch can’t prove it, but suspects there are some residents dumping their personal garbage at the RV Park.

Some suggestions included the utilization of surveillance cameras and sifting through the garbage looking for perpetrator evidence.

Besides unlawful dumping the Ranch is also dealing with another crime. According to Lapora people are stealing money out of the Drop Box used by the Disc golfers-only. General Maintenance recently installed a new Drop Box and they’re looking at ways to monitor the situation.

On January 25, the BAC will meet again along with the various Ranch Department Heads.

Ranch Matters Staff

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