Audit brings commendation

Deidre Budahl of Casey Peterson and Associates, Moorcroft's auditing firm, commended Clerk/Treasurer Cheryl Schneider and her office for the diligence shown in their efforts to do "a good job with allocating costs appropriately" at Monday night's council meeting as she reviewed the 2018 audit as of June 30.

The clerk's office made changes in the allocation of insurance, thus decreasing administrative costs. "That was something that we had talked about in prior years," Budahl reminded the body," "really watching how costs are allocated to different funds.”

Budahl reported that the general fund stood at an increase of about $250,000; however, she reminded the council and audience that moneys shown are influenced by the timing of loans and grants coming in or being paid out.

“The town reports on a cash basis, there can be really big swings from year to year based on construction projects. If you get loan or grant money in one year and spend it the next, the timing can really fluctuate so you’ll see some of that in the differences between 2018 and 2017. I expect you will see differences again in 2019,” she said.

Revenues for proprietary funds – water, sanitation and sewer – decreased about $40,000 and expenses increased by approximately $17,000 in materials. Moorcroft saw increase of income from 2017 by about $80,000, “but again,” Budahl reiterated, “that can just be timing with the capital projects money flow.”

The MTC showed a deficit of $36,000 for the year, according to Budahl, though, “The town center activity is pretty stable.” The town subsidizes the center for approximately $77,000, said Mayor Dick Claar.

The general sales and use taxes increased by $34,000, related to the four percent tax. The third purpose tax also decreased by about $17,000.

The town intergovernmental receipts increased because Moorcroft received more of the state distribution in 2018.

Service charges decreased due to the closing of the landfill; historically, the town was able to attribute about $100,000 in annual landfill revenue. This deficit is shown under Sanitation.

The town paid off one of its loans in 2018 so capital outlay was down also.

Water, Sanitation and Sewer showed to be stable. Grants were reported in 2017 of about $130,000 for water projects and in 2018, a decrease in revenue and expenses were noted.

Two accounts are open at the Pinnacle Bank under the auspices of the town that are not reported in the town’s bookkeeping records, Moorcroft bond and Bail account and Moorcroft Police Department Halloween Fund. “These accounts are associated with the town and should be maintained by the business office.”

To finish, Budahl reminded the council of the letter of recommendation written to the town four years ago, “This letter was ten pages long.” She showed the audience the one page letter for 2018, “We definitely see a lot of improvement.”

She told the council that Schneider has called the Peterson offices a few times for advice on the proper application of the stated recommendations and they are happy to assist. “The clerk’s office is the most stable we’ve seen it ever and we’ve been working with the town since around 2008.”