The accounting firm of

Fagnant, Lewis and Brinda reported results

of the most recent audit to the Pinedale Town

Council during the Oct. 28 meeting.

The auditing firm said the town’s audit was

free of material misstatement and showed

“no instances of noncompliance under requirements

of the Government Auditing

Standards,” according to the report given by

accountant Tim Fixter.

The accounting firm reported staff was

well prepared and the entire audit was closed

out before the auditing firm left the site,

which is unusual.

Council members Matt Murdock, Dean

Loftus, Tyler Swafford, John Paravicini and

Judi Boyce were all in attendance.

Only three “significant deficiencies” were

identified in the audit’s management letter.

A random test of time cards show three out

of 40 time cards were not signed by a department

head.

In response, Town Clerk Maureen Rudnick

said she will reject all future time sheets

that are not signed by a supervisor and the

town’s accounting manual will be updated to

require the signature.

A second deficiency occurred when the

airport board did not have two board members

sign checks, which is the town’s policy.

During the month of November all checks

went out with only one board member’s signature,

despite being approved by the board

in the minutes.

The closing entries from June 30, 2019,

and the town’s fiscal year opening entries

on July 1, 2019, were $57,500 different.

Those corrections were made before the

audit was completed. The difference was

caused when the town converted from

modified accrual to cash as part of the audit

and back to modified accrual. Also, the

town’s Casselle software program incorrectly

calculated figures. Errors were made

when staff tried to correct the differences.

“The audit firm was provided an email

trail documenting attempts to correct the

problem,” the audit stated. “The town clerk

had reached out to the software provider in an

attempt to correct the problems.”

The auditing firm cautioned that in the

coming year the $2.87 million grant for Pinedale

Airport apron project will require additional

government-regulated controls and

auditing. The auditor warned that communities

have lost grant funds for not following the

more stringent audit requirements.

The audit identified four construction commitments

totaling $1.8 million, including $1

million for the hospital pledge, $280,000 for

the watershed study, $50,000 for a dump and

fill station and $495,256 for the Phase 9 clean

water project.

Other actions

• An annual contract with the Sublette

County Unified Fire was approved for 2020

for $10. As part of the contract, a 1940 Ford

Fire Engine remains available to Pinedale for

parades and other functions and is marked

“Pinedale Volunteer Fire Department.”

• A change order was approved on the

South Fremont Avenue Rehabilitation Project,

reducing the contract with Teletractors

by $29,433. The final cost for the project is

$465,823.

• The town’s snow plowing plan was reviewed

and no changes were made. The plan

prioritizes Pine Street and Fremont Lake

Road to the Pinedale Medical Clinic. During

school, streets leading to schools are added

to the priority list. Snow disposal areas were

approved including the Old Town Shop lot,

old Town Hall on Pine Street, rights of way

on Mill Street and South Bridger Avenue, the

parking lot on North Maybell Street, North

Avenue Madison and South Jackson Park.

• A contract was awarded to JB’s Welding

& Excavation for an hourly rate for snow

blowing on Pine Street at $245, and a sidedump

truck to remove the snow for $120 an

hour.

• Loftus asked the council to consider requests

from a potential businesses that may

want the old town hall site and the land could

be used a like contribution for potential match

for a “business ready” grant. An outdated appraisal

completed in September 2016 was finally

opened and showed three years ago the

land alone was valued at $125,000. With the

old building standing, the site was only worth

$85,000 because of its poor condition. The

town paid $37,000 to have it demolished.

• Council approved the purchase of soda

ash for $4,748 for the water treatment plant

and soda ash light for $14,265, both processed

ore from Brenntag Pacific, Inc., a sole

source provider.

• An Aqua Pro water-tapping kit was approved

for purchase for $2,972.84 from USA

Blue Book. Two other higher bids were not

considered.

• Approval was given to purchase boards

for an ice rink and 150 feet of mats to protect

the floors in and around the bathroom

at the outdoor ice rink at the Wrangler Park,

also known as the skate park. Those items

consume the park’s $5,000 budget. The bathrooms

will be kept open for skaters but the

garage will remain closed to conserve heating

costs and prevent the bathroom’s pipes from

freezing.

• On Nov. 15, winter water rates and allowances

begin to encourage residents to

bleed water lines to prevent freezing.

• The Dec. 23 regular council meeting is

moved to Monday, Dec. 30, at 6 p.m.

• Council members were notified that a

refund of $305,541 is due to Badger Daylighting

for vehicles incorrectly licensed in

Wyoming and Sublette County. The refund

was already paid by the State of Wyoming

and is now owed by the town. The council authorized

the town clerk to negotiate and have

the amount withheld from future sales-anduse

taxes over the next three years.