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Sheridan County corrects payroll classification for six election workers and publishes 2024 election cost breakdown
Summary
County Clerk Eda Shunk Thompson told commissioners that six election workers misclassified as contractors were reprocessed as employees with corrected W-2s and amended payroll filings; the clerk's office also presented a line-item breakdown of 2024 primary and general election costs paid by local jurisdictions.
Sheridan County Clerk and Recorder Eda Shunk Thompson told commissioners Feb. 24 that county staff corrected payroll classifications for six election workers and completed related federal filings, and she provided commissioners with a detailed accounting of 2024 election costs.
Thompson said the county discovered the error after one election worker raised a concern that the worker had been issued a 1099 rather than a W-2. "I'm glad the employee brought it to our attention because in fact we found out we had 6," Thompson said. She said county staff worked with Tyler Technologies and auditors PMCH and obtained legal input from Clint Beavers while resolving the matter.
The clerk explained the correction process: the county changed six election workers from contractor status to employees, created W-2 forms for them and amended third- and fourth-quarter Form 941 filings. She said the county was advised by Tyler Technologies and its auditors not to alter its payroll software records; instead, the corrections were documented in a separate hard file and handled directly with federal authorities.
Thompson said the six workers were identified because they exceeded the annual pay threshold for subjecting pay to Social Security and FICA withholding. "The threshold this year is $2,300," she said, and noted the threshold had been lower in prior years. She said the six workers were among about 200 people the county used for election work.
Thompson also presented the county's accounting of 2024 election expenses, which are treated as a pass-through to jurisdictions and entities that appeared on the ballot. She said jurisdictions have been invoiced and the listed amounts have been paid. Among the figures she read aloud were City of Sheridan $55,663.31; Town of Dayton $12,988.76; Town of Rochester $18,008.07; School District 1 $7,053.61; School District 2 $9,404.82; School District 3 $4,702.41; Sheridan Conservation District $3,526.81; and Northern Wyoming Community College $4,702.41. She also described a recent special-district (mail-ballot) election for the Sheridan Area Rural Fire District that cost $3,184.87 and said those costs were paid by the district.
Thompson said the clerk's office will adopt new procedures to review worker classification each year and whenever pay raises for election judges could push individuals over the applicable payroll threshold. She said the county will provide commissioners with the documentation showing the corrections for their files and asked that copies be circulated by email.
Commissioners asked procedural questions and requested emailed copies of the materials Thompson provided. Thompson said the county completed the corrections by Feb. 20 and that she would make documentation available to legal counsel and the commissioners.
