Management Audit Committee hears audit updates from Riverton Rec, Bear River and Manderson

The Management Audit Committee heard updates from three small local governments on efforts to address state audit findings, with officials saying they have largely remedied past problems but still seek clearer forms and ongoing help from the Department of Audit.

At the committee meeting, Riverton Recreation District representatives said they had completed the work required by the Department of Audit after hiring a certified public accountant to finish filings the volunteer board could not complete. “Everything is done. It's current. It's up to snuff and that we're in good shape audit wise,” said Cody Beers, the district treasurer. Board chair Terry Kucera said the board had learned the audit process was “very cumbersome” for volunteers and urged simplified forms and practical guidance: “It would be the best interest of everyone if we had, like, football players have a playbook. So we know what the documents look like.”

The record the committee reviewed showed Riverton’s budget materials listing roughly $363,000 in savings or investments and an anticipated community spending of about $248,000; committee members and district officials confirmed the district receives about one mill from Fremont County — roughly $180,000 a year — and that some of the extra funds had been invested. The district also confirmed hiring an administrative assistant who was moved to independent-contractor (1099) status this year; prior payments and classification for earlier years were described to the committee but not fully itemized in the materials.

Bear River officials, including Mayor Clyde Colford and Clerk-Treasurer Barb Couture, told the committee they adopted resolutions and formal policies this year and added funds in their budget to pay a CPA. “We are committed to improvement and reviewing these resolutions each year,” Colford said, and he thanked the auditors for recommendations that helped the new council establish processes.

Officials from the town of Manderson said they inherited multi-year accounting problems and hired a bookkeeper, Sandy Richards, to get records current. Rod Patrick said the town received a final audit letter in late May and is working with the Department of Audit and the new bookkeeper to reconcile multiple years of bank records. “It's hard to correct something in a month and a half that took four years to create,” Patrick said, adding the town is taking steps to reconcile ledgers, meeting minutes and financial records and to put recurring processes in place.

Committee members pressed for concrete, practical fixes that would help other small jurisdictions, including simplified budget forms and clearer instructions for the three core annual reports many special districts must file. Several committee members and local officials praised the Department of Audit’s staff for remote assistance and training sessions that helped complete submissions.

The committee did not take formal action on the individual local governments during this hearing. Members said they would continue monitoring compliance and noted recurring themes: volunteer-run boards need simpler forms, clearer step-by-step checklists and access to trained bookkeeping resources.

Officials from all three jurisdictions asked the committee to consider ways the Legislature or state agencies might reduce administrative burdens on very small local governments. The committee’s next agenda item moved on to a separate subcommittee report about the 2024 Weston County post-election audit.