By Jesse Jones
Sandoval County earned a clean bill of financial health for fiscal year 2024, receiving the highest possible audit rating with no issues found.
The Sandoval County Commissioners got the news as they zipped through their April 23 meeting, where auditors confirmed the county’s finances are solid. The clean audit reflects strong management as Sandoval County gears up to roll out millions in bond-funded projects.
The commission also got an update on the massive North Path energy project, approved new 911 dispatch center equipment and recognized emergency telecommunicators. They locked in low interest rates on $12.7 million in bonds, elected Commissioner Joshua Jones to the New Mexico Counties board and made a round of local board appointments.
“This is exactly the type of report the county wants to receive,” said Chris Garner, government assurance consultant with Pattillo, Brown & Hill. “It’s the highest level of assurance we as auditors can give.”
The audit, completed in November by Pattillo, Brown & Hill and released after the Office of the State Auditor’s review, included three reports — a reasonable assurance audit, a Yellow Book audit and a compliance audit.
According to Garner, New Mexico audits must follow U.S. standards and stricter government auditing rules known as the Yellow Book. These audits ensure taxpayer money is used properly, checking financial accuracy and compliance.
The county earned a clean opinion due to solid financial management and well-maintained records, with no adjustments needed. Despite New Mexico’s standards, auditors found no issues with the county’s handling of funds. A minor issue from last year’s federal grant review was resolved.
Garner explained that the primary audit provided a “clean opinion,” the highest assurance auditors can give. This means the financial records were accurate and reliable, though a reasonable assurance audit doesn’t guarantee perfection.
Auditors don’t review every transaction but use statistical samples and check internal controls. While small errors may exist, none were significant enough to affect the financial statements’ accuracy.
The Yellow Book audit, which rigorously tests internal controls, confirmed that proper checks were in place.
Because the county spent over $750,000 in federal funds, auditors also conducted a single audit to ensure compliance with grant rules. That review also earned a clean opinion.
Garner said auditors check whether federal funds are spent on allowed costs and activities.
“You can’t spend it on alcohol or lobbying,” he said. “So you have to look at those types of things.”
North Path Transmission Project
Commissioners heard a presentation from Jamie Aranda, director of local and community affairs for Invenergy, an Illinois-based energy company building the North Path Transmission Project.
The $2 billion North Path Transmission Project would build a 400-mile high-voltage direct current line to carry up to 4,000 megawatts of clean energy from Union County near Clayton to the Four Corners region.
According to Aranda, the project is a partnership with the New Mexico Renewable Energy Transmission Authority and supports the state’s goal of reaching 50% renewable energy by 2030.
The proposed route arcs across northern New Mexico, dipping south near the Sandoval-Bernalillo county line and avoiding the Jemez and Sangre de Cristo mountains. It passes through western Sandoval County near Torreon, then heads southwest through Zia Pueblo south of Algodones. It crosses the Rio Grande at Santa Ana Pueblo, passes Placitas via the Buffalo Tract, climbs the Montezuma Crest, skirts Torrance County and continues northeast toward Clayton.
Planning began in 2021 with a feasibility study of northern New Mexico, Aranda said. That led to identifying one-mile-wide corridors for further study. The final route would need about 200-foot-wide easements and include converter stations at each end.
According to Invenergy, transmission towers will stand about 135 feet tall with an average spacing of a quarter mile.
The line is expected to pass through Union, Harding, San Miguel, Guadalupe, Santa Fe, Sandoval, McKinley, San Juan and Torrance counties.
According to Aranda, the economic benefits are “far beyond technological advancements.” The project will bring yearly payments to tribal, state and local governments, giving a boost to rural communities. Landowners will get long-term payments, and hundreds of new jobs — from maintenance to office work — are expected to bring in tens of millions in wages.
Public safety communications
The Sandoval County Commission designated April 13–19 as National Public Safety Telecommunicators Week.
Reading the proclamation, Commissioner Jon Herr said 911 dispatchers play a vital role in emergency response. While quick action from police, firefighters and EMTs is key to saving lives and property, he said their success depends on the accurate, timely information dispatchers provide.
According to Herr, public safety telecommunicators are the first point of contact in an emergency. They monitor radio traffic, share critical updates and help keep first responders safe.
County Manager Wayne Johnson said it’s the first time Sandoval County has been able to recognize telecommunicators working directly under the county. They were previously part of the City of Rio Rancho but now fall under the county’s new Public Safety Emergency Communications Center, which is set to open July 1.
The commission also approved the purchase of a phone system and phone equipment for the new dispatch center.
Deputy County Manager Eric Masterson said the $712,657 cost will ultimately be covered by the state. He said the Department of Finance and Administration confirmed earlier that day it would pick up the bill.
Bond update
Commissioners heard a quick update on three general obligation bond transactions recently finalized. Voters approved the bonds during the November general election.
According to Rob Burpo, Sandoval County’s financial advisor, the county finalized bond sales for three projects — $6.2 million for fire and dispatch, $1.2 million for water infrastructure in Placitas and Algodones and $3.1 million for libraries. Another $2.2 million in bonds was issued for Public Works.
Burpo said each transaction was priced separately. The fire and water bonds locked in at 3.95%, while waiting would’ve pushed that to 4.75%. The library bond came in at 2.6%, compared to today’s 3.45%. The Public Works bond secured 2.96%, which would’ve been 3.64% if priced now.
“We hit the market at a pretty good time,” Burpo said.
Two additional bond packages for a cell tower and the animal shelter are still pending. The county hasn’t closed on those yet because the funds likely won’t be needed until late in the year or early next year.
Board appointments
The Commission elected Commissioner Joshua Jones to represent the county on the New Mexico Counties Board, Jones was the sole candidate to file for the board.
The two-year term begins after the 2025 New Mexico Counties Board of Directors meeting and runs through the 2027 annual conference. The board represents all 33 counties in New Mexico and provides a platform for county issues, including advocacy at the state legislature.
According to Commissioner Katherine Bruch, the New Mexico Counties Board is important for strengthening Sandoval County’s influence and keeping it connected to statewide issues. She noted that many county officials and staff serve in various roles on the board.
The Commissioners also approved appointments to the Ethics Board and Planning Commission.
- Amina Everett – Appointed to the Ethics Board for District 5 by Commissioner Jones.
- Sue Harrelson – Reappointed to the Sandoval County Planning Commission for District 1 by Chairman Michael Meek.
- Dennis Trujillo – Reappointed to the Sandoval County Planning Commission for District 5 by Chairman Meek.
- Stephen Conrad – Reappointed to the Sandoval County Planning and Zoning Commission for District 5 by Chairman Meek.
- Keith Brown – Reappointed to the Sandoval County Planning Commission for District 2 by Commissioner Herr.
Get involved
The next County Commission meeting is at 6 p.m., May 14, at the Administrative Building Commission Chambers, 1500 Idalia Road, Building D in Bernalillo.