Sheridan County commissioners authorize split RFP process after state audit flags reporting weaknesses

Sheridan County commissioners voted Jan. 26 to let staff issue two requests for proposals to address recent audit findings and improve financial reporting.

The board approved a motion to allow county staff to issue separate RFPs for an audit-preparation engagement — a CPA or firm to work quarterly with county staff to keep records current — and a separate RFP for the independent annual compliance/audit report. The motion was moved from the floor, seconded and carried after a voice vote.

County staff told commissioners the Wyoming Department of Audit suggested splitting procurement after identifying material weaknesses and significant deficiencies tied to the county’s ability to prepare timely financial statements. County finance and audit advisers said a prep engagement would let a firm identify and correct issues throughout the year rather than finding them only at audit time. PMCH, an audit firm referenced in discussion, indicated it would bid either role and that separating duties is an established practice.

Clerk and treasurer representatives told commissioners the split could remove many of the audit items now flagged by allowing earlier detection and correction of errors. Clerk Dalton said staff lack budgeted line items for some transfers and that separable remediation steps — including creating a budget line for transfers and improved quarterly reconciliations — are needed. The board directed staff to proceed with the split-RFP approach and return with cost estimates and any required budget amendments.

The motion’s formal action was recorded during the meeting and the chair announced the motion carried. Staff will return with estimated costs and recommended budget changes before awarding contracts.