The County and various entities throughout the County have jointly agreed to establish and operate a central emergency telephone service. A separate legal entity known as the Larimer Emergency Telephone Authority (LETA) was established and is governed by a seven-member board, of which one member represents the County. Larimer County assumed fiduciary responsibility for the receipt of emergency telephone charges and the disbursement of funds as authorized by the LETA Board. LETA is therefore reported as an agency fund of the County. Complete financial statements for LETA can be obtained from the Larimer County Sheriff's Department, 200 West Oak, Fort Collins, Colorado, 80521.