Parks and Rec SSD Pool operations

 Now that we know, according to Kimberly Gilboy, (MBA) in her paid Wave advertorial recently  that the "estimates of M&O costs were developed by the County's planning team. . ." 
    
Would that be the same Parks and Rec SSD "planners" who have not been able to provide a profit and loss statement for the Event Center???    I believe Parks and Rec Special Service District will be responsible for the pool oversight and operation.   If the costs of operating the Event Center are difficult to obtain, will an aquatic center be any more transparent??

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Below is a query sent 21 May 2014 (NO response received, but I did subsequently find out that the information that should be posted on transparent.utah.gov for the SSD is posted with Wasatch County's report - although they are supposedly separate legal entities.) 
Which, of course, once again raises the question as to why it is a Special Service District and not simply a County Department and/or should the pool bond be a County bond rather than from the SSD?    
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Having not received a response from the May 4 Email below, I have a  new Blog post on Wasatch Parks and Rec SSD   As you mentioned when providing the revenue information, Wasatch County residents have the right to know. 

Below is also some resource material for you, which might be helpful.

I look forward to more SSD transparency in the near future.

Regards,
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It is virtually impossible to find more definitive information on the operation of the Event Center.  It appears Wasatch P&R SSD has violated a number of Utah reporting laws.  (There also may be problems with other SSD reporting)   

There appears to be a continuing problem in the control, operation and transparency of SSD's in Wasatch County.  (see 2000 Legislative audit)

Some supplemental research info:
"The Legislature passed Senate Bill 38 in the 2008 General Session requiring the Division of Finance (Finance) to create a free website, accessible to the public that contains state and local entity financial information.
Utah Public Finance Web Site"

"Districts with annual budgets of $1 million or more are required to provide public financial information through the Utah Public Finance Website (www.transparent.utah.gov ) or their own website and provide a link to their website  through the Utah Public Finance Website. Detailed revenue and expenditure transactions are required to be posted quarterly within one month after fiscal quarter end. In addition, employee compensation information is required to be posted annually within 3 months of fiscal year-end. (See Utah Code 63A-3-401 to 405)".    (SAO Little Manual)

63A-3-405.   Participation by local entities. 
   (2) (a) Not later than May 15, 2011, the following participating local entities, in conformity with the rules established under Section 63A-3-404, shall be required to provide public financial information through the Utah Public Finance Website or their own website and provide a link to their website through the Utah Public Finance Website:
            (i) counties:            (ii) municipalities;
            (iii) local districts under Title 17B, Limited Purpose Local Government Entities - Local Districts, that are not already required to report; and
            (iv) special service districts under Title 17D, Chapter 1, Special Service District Act.
            (b) Participating local entities subject to this Subsection (2) shall permit information that is generated not later than the fiscal year that begins July 1, 2010, to be accessible via the website.

Current SSD's  in Wasatch County listed on transparent utah:
SSD#1, Fire, Service District #1, Mental Health, HV SSD, Jordanelle, Midway Sanitation, North Village SSD, Timberlakes SSD, TwinCreeks SSD.
"Wasatch County Recreation SSD 21" is also listed on the SAO website http://auditor.utah.gov/accountability/financial-reports-of-local-governments/  However, the result for all years is "There are no records to display" 
There is ONE meeting listed for P&R on Utah PMN  (4/8/14)

What are the annual revenues/expenditures for parks & recs?
2014 budget shows revenues of $2,434,361  http://wasatchtaxpayersassociation.com/wp-content/uploads/2012/09/Parks-and-Rec-2014-budget.pdf
2014 Budget Event Center (fm P&R budget) Event Center (charge for services) $100K (revenue) "Transfer from fund 44 for Even" $151K

Financial Statement Requirements
Utah Code 51-2a-201 outlines reporting requirements. If revenues or expenditures of all funds are:
• greater than $350,000 – an audit is required;
• between $200,000 and $350,000 – a review is required;
• between $100,000 and $200,000 – a compilation is required;
• less than $100,000 – a report may be completed on forms provided by the State Auditor.

17-19a-206.   Performance audit services.
            (1) (a) A county auditor shall, under the direction and supervision of the county legislative body or county executive and subject to Subsections (1)(b) and (2), provide performance audit services for a county office, department, division, or other county entity.
 Effective January 1, 2013,  “Each records officer of a governmental entity or political subdivision shall, on an annual basis, successfully complete online training and obtain certification from State Archives in accordance with 63A-12-110.” (Utah Code § 63G-2-108).  Are all of Wasatch SSD's in compliance with this law and have completed the training  http://www.archives.state.ut.us/recordsmanagement/CSS/main.html