 - Local members of the Riverton Recreation Board told Wyoming lawmakers this week that all six findings from their 2020 financial audit have now been addressed.){kind=link}
(Cheyenne, WY) – Local members of the Riverton Recreation Board told Wyoming lawmakers this week that all six findings from their 2020 financial audit have now been addressed.
“Everything is done,” Board Treasurer Cody Beers told the Wyoming Legislature’s Management Audit Committee during a Tuesday meeting in Cheyenne. “It’s current. It’s up to snuff. … We’re in good shape audit-wise.”
Subpoenas
The Rec Board was among several local entities that received subpoenas from the Management Audit Committee this month due to audit-related issues.
Wyoming Rep. Christopher Knapp, R-Gillette, said the subpoenas were issued so the committee could “get an understanding of where we were in the audit process (and) see what we can do to make the process easier.”
“It’s not a punishment type of thing – (it’s) accountability,” Knapp said. “I realize the scope that you sometimes have to jump through to get these audits done, so (we’ll ask) you where you’re at in the audit process, maybe your difficulties, and what you might see as a benefit in the future.”
Beers agreed that the audit process is “laborious” and “very intensive” – especially for entities that are made up entirely of volunteers, like the Riverton Rec Board.
In fact, Beers said the audit process was so “cumbersome” that the Rec Board ended up hiring a certified public accountant to complete all of the paperwork, and Rec Board President Terri Kucera said “we are going to continue to have a CPA taking care of everything” moving forward.
“It would be nice if (the forms) were simplified so that the average, ordinary person could take a look at them and say, you know, ‘This isn’t rocket science,’” Beers said, recalling that, “when I was filling them out, I felt like I was going to the moon sometimes.”
Similarly, Kucera suggested that the state could provide more guidance for entities like the Rec Board so local volunteers know “what it is we need to have in place.”
“We just need to have things streamlined a little bit better so that it’s user-friendly for anybody who comes on,” she said.
Wyoming Rep. Jayme Lien, R-Casper, pointed out that a packet of information is available on the Department of Audit website explaining “how special districts should function,” but Beers said that document is “not exactly stay-up-late-at-night reading.”
“It’s pretty complex,” he said, expressing appreciation for the staff at the Department of Audit who spent “many hours” on the phone teaching him “about the intricacies of auditing.”
“(They are) phenomenal public servants, and they’ve been very willing to work hard with us to educate us on the process,” Beers said. “We want to do it right, and we know we’re accountable to that.”
‘Success story’
Beers and Kucera fielded multiple questions during the meeting about Rec Board operations and the new procedures that have been implemented to resolve the audit findings.
For example, in addition to hiring the CPA, Beers said the Rec Board has adopted a formal investment policy and reclassified its administrative assistant as a contract employee.
Previously, he explained, the administrative assistant was reimbursed for mileage but was not officially classified as a contract employee.
“We were told by the Department of Audit that we should make her a 1099 employee moving ahead, and so we did that,” he said.
The Rec Board has also developed an updated educational handbook for new board members, Beers said, including a copy of the Rec Board bylaws and the new policies and procedures that were adopted as part of the audit process.
All board members are encouraged to take the public officer training course that is available through the Department of Audit, too, Kucera said.
“It’s recommended for everybody, (and) I make that available for them,” she said.
After all of the committee members had a chance to ask questions – including one from Lien that Beers couldn’t answer, about a $400 withdrawal from 2022 that was later replaced – Knapp thanked Beers and Kucera for attending this week’s meeting and congratulated them for completing their audit.
“It’s going to be more of a success story,” Knapp said. “And in letting us know what you need from the state, that will help you in the future as you go forward. So, we appreciate you coming and answering questions.”
To view the documents the Rec Board submitted for the meeting, including their annual report for fiscal year 2025, their internal control evaluation worksheet, proof of cash documentation, and more, click here.