County receives overall satisfactory annual audit

WORLAND – The Washakie County Commission received the county’s independent audit for 2017 on Tuesday, from the accounting firm of Carver, Florek and James of Rock Springs, with Myriah McCullough of that firm presenting the findings to the commission.

Overall, said McCullough, the audit found the county in a satisfactory position with only a minor net loss from fiscal year 2016.

According to the 42-page report, as of June 2017, the county has an overall net position of $16,127,067, including cash equivalents and machinery to total $16,583,859. The county started the year with a net position of $16,570,463.

The State of Revenue lists total revenue at $7,398,312 with expenditures of $7,438,459, for a fund balance of $4,927,591. The start-of-year general fund balance was $4,902,216 with an ending balance of $4,850,599.

Total assets were listed as $5,309,983.

General tax revenue for the county included $1,261,987 in property taxes and $625,859 in sales taxes.

Total primary governmental expenses were $7,348, 254, with general spending at $3,202,860, jail and sheriff office spending at $1,581,460, road and bridge spending at $454,593, and human resources and grants at $652,795.

County department spending included $864,046 for the hospital board, $267,492 for the library district, $116,327 for the fair board, $704,319 for weed and pest, $700,189 for the Worland landfill district and $93,757 for the Ten Sleep landfill, for total department expenditures of $1,882,084.

For auditing purposes, the county’s major departments are defined as the following:

Washakie Medical Center Hospital Board: The Board provides for maintenance of County Hospital building and equipment, but Hospital operations are leased to Banner Health. The Hospital Board is reported separately from the other component entities due to the significance of its capital assets. The County has provided bond funding and assistance to the Hospital Board.

Washakie County Library Board: The Board operates library facilities in Worland and Ten Sleep, Wyoming with the County providing additional assistance and asset ownership.

Washakie County Fair Board: The Board provides fairground facilities and operates an annual County Fair. The County uses the fairgrounds for other public functions and assists in facilities maintenance.

Ten Sleep Solid Waste District: The District maintains and operates a landfill for solid waste for the Ten Sleep area. During fiscal year 2017, this landfill became a transfer station.

Washakie County Solid Waste District #1: The District maintains and operates a landfill for the City of Worland residents and surrounding area.

Washakie County Weed and Pest Control District: The District maintains and operates a facility for the sale and application of pesticides and chemicals for the agriculture community and general public.