2024-02-06 · Town Council Work Session

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TOWN COUNCIL WORK SESSION February 06, 2024 at 7:00 PM 250 River Circle - Alpine, WY 83128 AGENDA Notice - The video and audio for this meeting are streamed live to the public via the internet and mobile devices with views that encompass all areas, participants, and audience members. Please silence all electronic devices during the meeting. Comments made on YouTube will not be answered. Please email clerk@alpinewy.gov with any questions or comments. YouTube LINK FOR LIVE FEED: https://www.youtube.com/@townofalpine 1. CALL TO ORDER - Mayor Green 2. DISCUSSION ITEMS a. Alpine Clinic Proposal b. 299 ORDINANCE NO. 2022-17 - Business Licenses - Should Insurance be a requirement of a Business License? c. Encroachment Ordinance Fee Structure d. Financial Policy - Suggestions on things that could be included in a Financial Policy. e. Sewer Department FY 2024 Update - 12/31/2023 f. General Fund FY 2024 Update - 12/31/2023 g. Water Department FY 2024 Update - 12/31/2023 3. ADJOURNMENT 1

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Section 3-106. Zoning Map Section 2, Itema. The Alpine Zoning Map (Appendix A) depicts the location and boundaries of zoning districts that were established by the Alpine Town Council at the time of ordinance adoption. Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed ~ 3“ Reading = November 21, 2023 Paye 47 10

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Appendix B – Internal Control Self-Assessment 53 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 3. Do procedures exist to ensure that only authorized persons can alter or establish a new accounting policy or procedure? 4. Are the principal accounting, treasury, and custody functions segregated? 5. Are the responsibilities for maintaining the general ledger segregated from those for maintaining subsidiary ledgers? 6. Are those with having custody of assets (i.e. cash, inventory, equipment, etc.) segregated from those having responsibility of maintaining the ledgers? 7. Are records maintained in a secure facility such as fire- resistant locked cabinets in limited access areas? 8. If records are maintained in a secure facility, does the facility have alarms or detection devices? 9. Is insurance coverage reviewed and adjusted on a yearly basis? 10. Are equipment, programs, and data files covered by insurance? 11. Are journal entries properly approved, adequately explained, and in accordance with management’s authorization? 12. Are all journal entries reviewed, approved, and supported by adequate descriptions or documentation? 13. Were gifts or donations only provided for necessary support of the poor? (Per Wyoming Constitution Article 16, Section 6 does not authorize gifts or donations except for necessary support of the poor.) Computerized Data Processing 14. Is the data processing system documented such that the organization could continue to operate if important data processing employees leave? Financial Reporting 100 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 54 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 15. Do procedures exist providing reasonable assurance that all data required to be included in legal, as well as public reports, are properly disclosed? 16. Are financial reports reviewed and approved by the governing body before public release? 17. Are there procedures to ensure that all requirements for filing of financial reports are met? III. CASH Receipts 1. Are collection and deposit preparation functions segregated from those for recording cash receipts and general ledger entries? 2. Are responsibilities for cash receipts functions segregated a. From those for cash disbursements? b. From those for voucher preparation? c. From those for bank reconciliations? d. From those for journal entry process? e. From those for accounts receivable utility and assessments posting? 3. Are all receipts deposited on a timely basis (preferably daily and at the end of each month)? 4. Are the same controls for receipt requirements and deposits maintained and enforced in all collection locations? 5. Are receipts and bank deposits compared and balanced daily? 6. Is a restrictive endorsement placed on each incoming check upon receipt? 7. Are receipts written for every payment of money to the entity? 101 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 55 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 8. Are “not sufficient funds” checks delivered to someone independent of processing and recording of cash receipts? 9. Are “not sufficient funds” checks monitored to make sure that they are clear? 10. Are receipts pre-numbered and recorded consecutively in the Receipts Journal? 11. Are the originals of “void” receipts retained? 12. Do facilities exist for protecting undeposited receipts? 13. Do controls exist providing reasonable assurances that restricted revenues are expended only for restricted purposes (e.g., deposited to separate bank accounts)? 14. Are the deposits made complete and intact with no cash being withheld? Disbursements 15. Are claims only paid after the claim is certified under penalty of perjury by the vendor or by an authorized person employed by the entity receiving the items or for whom the services were rendered, per Wyoming Constitution, Article 16, Section 7? 16. Are bills paid only from original invoices (not statements)? 17. Does control exist over warrant or check-signing machines as to signature plates and usage? 18. Are the facsimile signatures registered with the Secretary of State? 19. Is the facsimile signature plate in custody of the person whose signature it is, when not in use? 20. Are procedures provided for immediate notification to banks when check signatories leave the unit or are no longer authorized to sign? 102 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 56 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 21. Are invoices and vouchers furnished to check signatories at the time of signing? 22. Are invoice’s supporting documents cancelled or marked “Paid” to prevent reuse? 23. Is the drawing of warrants or checks to “cash or bearer” always prohibited? 24. Are unused checks and voided checks adequately secured? 25. Does anyone ever sign blank checks? Bank Accounts 26. Are signature cards and depository agreements reviewed and updated at least yearly? 27. Are there adequate controls and security over petty cash? 28. Are separate bank accounts maintained for each fund legally required to be segregated? 29. Are bank transfers reviewed each month and the transactions authorized/approved by the governing body? 30. Are check number sequences checked for completeness in the bill approval or check signing process with all checks used in sequence and accounted for? 31. Has any member of the governing body reviewed an unopened bank statement (for each bank account) at least once this year? (Check for unauthorized vendors, unauthorized transfers, and authorized payer signatures.) 32. Do procedures exist for steps essential to an effective 2nd person financial statement reconciliation, such as: a. Comparison of warrants or checks in appropriate detail with disbursements records? b. Examination of signature and endorsement, at least on a test basis? 103 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 57 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT c. Accounting for numerical sequence of warrants/checks used? d. Comparison of book balances used in reconciliations with general ledger accounts? e. Comparison of deposit amounts and dates with cash receipts entries? f. Footing of cash books? 33. Are all reconciliations and investigations of unusual reconciling items reviewed and approved by an official who is not responsible for receipts and disbursements? a. Is there evidence of the review and approval by signing on the reconciliation? 34. Are checks outstanding for a considerable time periodically reviewed for propriety? 35. Has the Unclaimed Property – Annual Reporting been completed and timely filed? Investments 36. Are custodial responsibilities for documents evidencing ownership assigned to an official who has no accounting duties? 37. Are investment policy guidelines consistent with Wyoming Statutes, formally established and periodically reviewed? 38. Are competitive bids sought for bank certificate purchases? 39. Are individuals with access to safe deposit boxes bonded? 40. Are periodic comparisons made between income received and the amount specified by the terms of the security? 41. Does the governing body receive a monthly detailed report of the securities and certificates of deposit held? 104 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 58 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT (These should include the original bank or investment statements) Accounts Receivable 42. Are aggregate collections on accounts receivable reconciled against posting to individual receivable accounts? 43. Are totals of individual accounts receivable balanced to a GL Control account each month, by someone other than the accounts receivable clerk, and records maintained of the reconciliation? IV. GRANTS 1. Is responsibility for monitoring grant activities properly fixed? The Compliance Monitor is ___________________________________. 2. Do procedures exist to monitor compliance with: a. Financial reporting requirements? b. Use of funds and other conditions in accordance with grant terms? c. Timely billing of amounts due under grants? 3. Is all grant activity/financial transactions, separated from the accounting for local funds, or as required by the grant agreement? 4. Are grant revenues and disbursements processed under the same degree of controls applicable to the entity’s other transactions or under more stringent control standards? 5. Are procedures in place that ensures that all General Requirements, as well as all Specific Compliance Requirements are being met, according to rules established by OMB Circular A-133 for all Federal Grants? 105 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 59 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 6. Has the local government reviewed all State Land and Investment Board rules and regulations, when receiving any SLIB money? 7. When applicable, do sub-grantee agreements contain the same compliance requirements as the primary grantee’s agreement and are they being monitored for compliance, by the primary grantee? V. CAPITAL ASSETS 1. Is a separate capital project’s budget prepared? 2. Do procedures exist for approving decisions regarding financing alternatives and accounting principles, practices, and methods? 3. Are grant-funded acquisitions subject to the same controls as internally funded acquisitions? 4. Are project cost records established and maintained for capital expenditures and repair projects? 5. Are detailed property records maintained for all significant self-constructed, donated, purchased, or leased assets? 6. Is the accountability for each asset established? 7. Do procedures exist for periodic inventory of documents evidencing property rights (for example: deeds, leases, etc.)? 8. Do physical safeguards over all assets exist? 9. Are detailed property records periodically compared with existing assets and differences investigated and resolved? 10. Is equipment properly identified by metal numbered tags, engraved ID #s, or other means of positive identification? 11. Are all items purchased with Federal funding so identified on the item and in the property records? 106 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 60 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 12. Do procedures exist for the proper disposition of assets in compliance with State and Federal laws? 13. Has the governing body established a policy which governs depreciation rates, capitalization of assets, and determines leasing policies? VI. PURCHASING 1. Are responsibilities for the requisitioning, purchasing, and receiving functions segregated from the invoice processing, accounts payable, and general ledger functions? 2. Are responsibilities for the disbursement preparation and disbursement approval functions segregated from those for recording cash disbursements and general ledger entries? 3. Are responsibilities for the disbursement approval function segregated from those for the disbursement preparation function? 4. Are policies regarding conflicts of interest and business practice policies established, documented, and distributed? 5. Are procedures modified when funds disbursed under grant or loan agreements and related regulations impose requirements that differ from the organization’s normal policies? 6. Do approval procedures and bidding procedures exist for purchase order and contract issuance? 7. If construction contracts are to be awarded, are bid and performance bonds considered and used? 8. Is a record of suppliers who have not met quality or other performance standards by the purchasing department maintained? 9. Are invoices (vouchers) reviewed and approved by a senior employee for completeness of supporting documents and required clerical checking? 107 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 61 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 10. If an invoice is received from a supplier not previously dealt with, are steps taken to ascertain that the supplier actually exists? 11. Is responsibility fixed for seeing that all cash discounts are taken and if applicable, that exemptions from sales, federal excise, and other taxes are claimed? VII. PAYROLL AND PERSONNEL 1. Are all changes in employment (additions and terminations), salary and wage rates, and payroll deductions properly authorized, approved, and documented? 2. Are appropriate payroll records maintained for accumulated employee benefits (sick leave, vacations, and retirement)? 3. Do written personnel policies exist? 4. Are controls established to ensure that payroll costs charged to grants are in compliance with grant agreements? 5. Are hours worked, overtime hours, compensatory time, and other special benefits reviewed and approved by the employee’s supervisor? 6. Are time cards or other time reports reviewed for completeness and approved by the employee’s supervisor? 7. Do procedures exist for authorizing, approving, and recording vacations, holidays, and sick leave? 8. Is a separate, imprest-basis, payroll bank account maintained? 9. Are payroll checks periodically distributed by the internal auditors (or others) to ascertain that employees exist for all checks prepared? 10. Are accrued liabilities for unpaid employee compensation and benefit costs properly recorded or disclosed? 108 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 62 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 11. Are employer payroll liabilities being paid on a regular basis and are reports being timely filed? VIII. GENERAL PROCEDURES 1. Is there a formal plan of organization for the unit of government under which reporting responsibilities are clearly defined and reasonably aligned? 2. Is the principal accounting officer over accounting records and accounting employees supervising at all locations? 3. Are employees in positions of trust bonded in amounts required by statutes or organization policy? 4. Are written accounting, policy, and procedural manuals distributed to appropriate personnel? 5. Do procedures exist to ensure that financial reports are prepared on a consistent basis? 6. Are the adequacy and effectiveness of the internal accounting controls related to the organization’s transaction systems (procurement, revenues and receivables, etc.) periodically evaluated? 7. Has a drug-awareness policy been adopted by the governing body? 8. Has a continuing procedure for drug-awareness been implemented and followed up on for all employees? 9. Does the governmental entity have a written plan addressing the provisions of the Americans with Disabilities Act? 10. Has someone in the organization been designated as the ADA Coordinator? 11. Have any sexual harassment issues been brought to the attention of anyone in the entity’s organization? 12. If yes to question #11, has the city or town’s attorney been informed of all the details disclosed? 109 Section 2, Itemd.

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G) (k) (b (m) Section 3-205. (a) (b) Section 2, Itema. Accessory Uses and Buildings: (1) Accessory buildings such as pole barns, garages, workshops and sheds of any sort. These structures will only be permitted on the same lot with an existing primary residential structure. (2) Accessory buildings will be no larger than allowed setbacks and will contain no more than a total of twelve hundred (1200) square feet of floor area. (3) Steel Shipping Containers and/or Cargo/Semi Trailer Containers are prohibited in this zoning district. Authorized Signs: Sign Standards for the “MRC” Mixed Residential and Commercial District are presented in Part 4 Development Standards, see Section 4-801, 4-802 and 4-803. Fuel Storage Tanks: Class 1 and Class II liquids in above ground tanks is prohibited unless temporarily stored in licensed and operative commercially used vehicles in an accumulative amount over one hundred fifty (150) gallons. Fire Protection: All buildings that reach the maximum allowable building height for this zoning district will be required to install automatic sprinkler systems. The installation of these systems wilt be made in accordance with National Fire Protection Association requirements outlined in NFPA 13. C Commercial District Intent_and Purpose of District: This district is intended to provide and encourage potential locations for commercial retail facilities, commercial offices, and other commercial services. The Commercial District regulations are intended to provide adequate vehicular parking, setbacks, landscaping and/or other screening to ensure the compatibility of commercial establishments with adjoining land uses, as well as their accessibility to community utility systems and community open space areas. a limited to stick-built, manufactured or modular units. qd) Visitor accommodations such as motels, hotels, inns, lodges, bed-and-breakfast facilities and RV campgrounds. (2) Medical and veterinary clinics. (3) Commercial offices and office complexes. (4) Banks and other financial institutions. (5) Eating and drinking establishments including cafes and restaurants; including mobile food dispensaries. (6) Commercial retail establishments such as agricultural supply stores, convenience stores, mercantile stores, gas stations, automobile part stores, computer stores, grocery stores, hardware stores, pharmacies, automated teller machine operations, barber shops and hair salons, boot and shoe repair shops, and building supply centers. (7) Commercial contracting establishments, such as; rental facilities, landscaping services and supplies, excavation equipment and vehicles associated with said businesses. (8) Service and repair establishments such as video production, self-storage facilities, auto repair shops, auto lubrication services and car wash facilities. ‘Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed — 3 Reading = November 21, 2023 Page 63 1

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Appendix B – Internal Control Self-Assessment 63 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT IX. INFORMATION TECHNOLOGY (IT) CONTROLS 1. Does the entity have written IT policies and procedures manual? Physical Security 2. How is physical access to the computer system controlled? 3. How is access to the above location monitored (are there sign-in sheets, video surveillance, etc.)? Logical Security 4. Are usernames and passwords required to access the network? If so, answer the following questions. a. Is there a required format for passwords and what is it? b. Is the format enforced? c. Are passwords required to be changed regularly? d. Is this enforced? e. Are users locked out after a number of failed login attempts? f. Are users logged off after a short period of inactivity? 5. Does each computer user have a unique username and password that is restricted only to their use? 6. Are there procedures for adding, modifying, and deleting users promptly? 7. Are there firewalls in place to protect email and applications accessible via the internet? Disaster Recovery 8. Is there a formal disaster recovery plan? 9. If so, is the disaster recovery plan reviewed in a timely manner? 110 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 64 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 10. Are IT systems backed up? 11. Are backups of IT systems performed timely? (Ideally IT systems should be backed up daily.) 12. Are backups stored on-site? 13. Are backups stored off-site? 14. Is access to the backups restricted? 15. In case of power failure, does the entity have a procedure to restore data? 16. In the event of an emergency when critical personnel are unavailable (sick or vacation) are there procedures or personnel in place to handle IT issues? 17. Is there a maintenance schedule for computer equipment? 111 Section 2, Itemd.

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_____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual Wyoming Department of Audit Public Funds Division State of Wyoming Revised January 2014 112 Section 2, Itemd.

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_____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Forward Many advancements in financial reporting, management policies, and procedures have been made in the context of the needs of governmental entities and those to who they are accountable. On June 30, 1999, the Governmental Accounting Standards Board (GASB) approved GASB Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments. GASB 34 is arguably the most significant change in the history of governmental accounting. It is a dramatic change in the way governmental entities report and present financial information. The new reporting model affects every governmental entity that issues financial statements in conformity with generally accepted accounting principles (GAAP). There are two separate and equally important aspects of accountability. The understanding of these two components is critical to understanding the rationale for the enhancements provided in GASB 34. First, fiscal accountability requires that governmental entities demonstrate compliance with public decisions concerning the raising and spending of public monies in the short term, which is usually a single budgetary cycle, or one year. Second, operational accountability requires that a governmental entity demonstrate the extent to which it has met and can continue to meet its operating objectives in an efficient and effective manner into the future. The traditional financial reporting model had a strong emphasis on legal compliance as a means to promote fiscal accountability with only minor attention to operational accountability. GASB 34 has improved operational accountability by highlighting the government-wide perspective that was frequently lost in the detail of fund accounting. Specifically, GASB 34 establishes new requirements for governmental entities’ annual financial report. The most important features of the new model for the presentation of the annual financial report are:  Government-wide financial reporting – Governmental entities are required to produce financial reports that provide a clear picture of the organization as a single, unified entity. These new government-wide financial statements complement traditional fund-based financial statements.  Additional long-term focus for governmental activities – Traditional reporting for governmental activities had focused on short-term inflows, outflows, and balances of available financial resources. The new financial reporting model retains this short-term focus in the governmental fund financial statements while providing a long-term perspective for these same activities in the government-wide financial statements.  Narrative overview and analysis – The new model provides financial report users with a simple narrative introduction, overview, and analysis of the basic financial statements in the form of management’s discussion and analysis (MD&A).  Information on major funds – There is a general consensus that fund information is most useful when presented for individual funds rather than when funds are combined, such as the aggregation of special revenue funds. Accordingly, the new financial reporting model 113 Section 2, Itemd.

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_____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 requires the presentation of individual fund data for each of the governmental entity’s major funds as defined by GASB 34.  Expanded budgetary reporting – In the past, budgetary comparisons were based solely on the final amended budget. Under the new model, information on the original budget must also be presented. In addition, the new model eliminates aggregated budget presentations in favor of comparisons for the general fund and each major special revenue fund with an annual legally adopted budget. Among the major innovations of GASB 34, governmental entities are required to include, for the first time, information about general infrastructure assets of the entity, if any. GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, has significantly changed the component classifications of fund balance for governmental funds. The fund balance/net position codes have been revised to incorporate the five new components of fund balance (i.e., non-spendable, restricted, committed, assigned, and unassigned). Historically, fund balance for governmental funds has used two main categorizations – reserved and unreserved. Furthermore, unreserved fund balance could optionally be further sub-classified as designated or undesignated. All of these classifications focused on fund balance from the perspective of its availability for appropriation. In other words, fund balance classifications represented the appropriable or non-appropriable nature of the fund’s financial equity. Under GASB Statement No. 54, the classification of fund balance will now be from the perspective of the underlying resources within fund balance. Simply put, these new components of fund balance will identify constraints on how resources can be spent and the sources of those constraints. The new components of fund balance will be non-spendable, restricted, committed, assigned, and unassigned. Each of these components has very specific definitions and there is little, if any, direct link between the “old” components of fund balance and the new ones. The purpose of this manual is to ensure that governmental entities’ fiscal data can be reported in a comprehensive and uniform manner. The accounting principles presented have been conformed to those generally accepted accounting principles established by the Governmental Accounting Standards Board in their publication, Governmental Accounting, and Financial Reporting Standards. 114 Section 2, Itemd.

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_____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Table of Contents Forward ................................................................................................................................................ ii Section 1: Accounting Concepts ......................................................................................................... 1 Introduction ............................................................................................................................... 2 Desirable Accounting Practices ................................................................................................. 3 Internal Control Structure .......................................................................................................... 4 Control Environment .................................................................................................... 4 Accounting System ....................................................................................................... 4 Control Activities .......................................................................................................... 5 Governmental Accounting ......................................................................................................... 6 Fund Accounting System .............................................................................................. 6 Types of Funds .............................................................................................................. 7 Governmental Funds ........................................................................................ 7 Proprietary Funds ............................................................................................. 8 Fiduciary Funds ................................................................................................ 9 Self-Balancing Accounts ................................................................................ 10 Measurement Focus Basis of Accounting (MFBA) .................................................... 10 Government-Wide Accounting ...................................................................... 11 Annual Financial Reporting .................................................................................................... 17 Annual Report – GASB 34 ......................................................................................... 17 Management’s Discussion and Analysis (MD&A) .................................................... 18 Government-Wide Financial Statements .................................................................... 22 Statement of Net Position ............................................................................... 22 Government-Wide Statement of Activities .................................................... 24 Fund Financial Statements .......................................................................................... 25 Governmental Fund Financial Statements ...................................................... 25 Proprietary Fund Financial Statements .......................................................... 28 Fiduciary Fund Financial Statements ............................................................. 33 Basic Financial Statements - Notes to Financial Statements ...................................... 33 Reconciling from Fund Statements to Entity-Wide Financial Statements.................. 34 Converting from Modified Accrual Basis to Accrual Basis ........................... 34 Preparation and Placement of Reconciliation ................................................. 34 Annual Report Forms .................................................................................................. 35 Section 2: Budgets and Appropriations ........................................................................................... 36 Introduction ............................................................................................................................. 37 115 Section 2, Itemd.

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_____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Budget Preparation .................................................................................................................. 38 Department of Audit’s Budget Format ....................................................................... 38 Special District’s Budget Form ................................................................................... 40 Budget Adoption ..................................................................................................................... 41 Budget Execution .................................................................................................................... 42 Timeline Checklists 1-4 ........................................................................................................... 43 Section 3: Uniform Chart of Accounts ............................................................................................. 47 Introduction ............................................................................................................................. 48 Account Structure .................................................................................................................... 50 Terminology ............................................................................................................................ 51 Fund Categories ....................................................................................................................... 52 Table 1 – Index of Funds ............................................................................................ 52 Fund Definitions ......................................................................................................... 53 Governmental Fund Definitions ..................................................................... 53 Proprietary Fund Definitions .......................................................................... 53 Fiduciary Fund Definitions ............................................................................. 54 Self-Balancing Accounts Definitions ............................................................. 54 General Ledger Accounts ........................................................................................................ 55 Table 2 – Index of General Ledger Accounts ............................................................. 55 Definitions of General Ledger Accounts .................................................................... 59 Revenue and Other Financing Source Codes .......................................................................... 70 Table 3 – Revenue and Other Financing and Source Codes ....................................... 71 Definitions of Revenue and Other Financing Source Codes ...................................... 74 Expenditure and Other Financing Use Codes ......................................................................... 77 Table 4 – Expenditure and Other Financing Source Codes ........................................ 77 Definitions of Expenditure and Other Financing Use Codes ...................................... 82 Table 5 – Expenditure Objects .................................................................................... 85 Definitions of Expenditure Objects............................................................................. 86 Small Special District Expenditures ........................................................................................ 88 Table 6 – Small Special District Expenditures ........................................................... 88 Definitions of Small Special District Expenditures .................................................... 91 Section 4: Source Documents ............................................................................................................ 96 Source Documents ................................................................................................................... 97 A. Receipts .................................................................................................................. 97 B. Purchase Order- (Optional) .................................................................................... 97 116 Section 2, Itemd.

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_____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 C. Claim Voucher ....................................................................................................... 98 D. Checks and Warrants ............................................................................................. 98 Illustration 1 - Sample Receipt ....................................................................... 99 Illustration 2 - Sample Purchase Order ........................................................ 100 Illustration 3 - Sample Voucher 1 - Municipalities ...................................... 101 Illustration 4 - Sample Voucher 2 - Special Districts ................................... 102 Section 5: Journals and Ledgers ..................................................................................................... 103 Introduction ........................................................................................................................... 104 Journals .................................................................................................................................. 105 A. Cash Receipt Journals .......................................................................................... 105 Illustration 5 - Cash Receipts Journal ........................................................... 106 Illustration 6 - Cash Receipts Journal ........................................................... 107 B. Cash Disbursements Journal ................................................................................ 108 Illustration 7 - Cash Disbursements Journal ................................................. 109 Illustration 8 - Cash Disbursement Journal .................................................. 110 C. Voucher Journal ................................................................................................... 111 Illustration 9 - Voucher Register .................................................................. 111 Illustration 10 - Voucher Register ................................................................ 113 D. Registered Warrant Register (Optional) ............................................................... 113 E. General Journal ..................................................................................................... 114 Illustration 11 - General Journal ................................................................... 114 F. Payroll Journal (Optional) .................................................................................... 114 Illustration 12 - Payroll Journal .................................................................... 115 General Ledger ...................................................................................................................... 116 Illustration 13 - General Ledger ................................................................... 116 Section 6: Subsidiary Records and Control Accounts .................................................................. 117 Subsidiary Records and Control Accounts ............................................................................ 118 A. Interest Bearing Deposits and Investment Record ............................................... 118 Illustration 14 - Record of Interest Bearing Deposits and Investments ........ 119 B. Accounts Receivable Record................................................................................ 119 Illustration 15 - Water Accounts Receivable Record ................................... 120 Illustration 16 - Certification of Uncollectible Debt .................................... 121 C. General Assessments Receivable Record............................................................. 122 D. Inventory Record .................................................................................................. 122 E. Capital Asset Record ............................................................................................ 122 117 Section 2, Itemd.

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_____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 17 - Capital Assets Ledger ......................................................... 125 F. Depreciation Record ............................................................................................. 125 Illustration 18 - Depreciation Schedule ........................................................ 126 G. Revenue Budget Record ....................................................................................... 126 Illustration 19 - Revenue Budget Record ..................................................... 127 H. Expenditure Budget Record ................................................................................. 127 Illustration 20 - Expenditure Budget Record ................................................ 128 I. Customer Deposit Record ...................................................................................... 128 J. Subsidiary Bid Surety Record ............................................................................... 128 Illustration 21 - Utility Deposit Record ........................................................ 129 Appendix A: Depreciation Rates .................................................................................................... 130 118 Section 2, Itemd.

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Accounting Concepts 1 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Section 1: Accounting Concepts Introduction .......................................................................................................................................... 2 Desirable Accounting Practices .......................................................................................................... 3 Internal Control Structure .................................................................................................................. 4 Control Environment ................................................................................................................. 4 Accounting System .................................................................................................................... 4 Control Activities ...................................................................................................................... 5 Governmental Accounting .................................................................................................................. 6 Fund Accounting System .......................................................................................................... 6 Types of Funds .......................................................................................................................... 7 Governmental Funds ..................................................................................................... 7 Proprietary Funds .......................................................................................................... 8 Fiduciary Funds ............................................................................................................ 9 Self-Balancing Accounts ............................................................................................ 10 Measurement Focus Basis of Accounting (MFBA) ................................................................ 10 Government-Wide Accounting ................................................................................... 11 Annual Financial Reporting .............................................................................................................. 17 Annual Report – GASB 34 ...................................................................................................... 17 Management’s Discussion and Analysis (MD&A) ................................................................. 18 Government-Wide Financial Statements ................................................................................. 22 Statement of Net Position ........................................................................................... 22 Government-Wide Statement of Activities ................................................................. 24 Fund Financial Statements ...................................................................................................... 25 Governmental Fund Financial Statements .................................................................. 25 Proprietary Fund Financial Statements ....................................................................... 28 Fiduciary Fund Financial Statements .......................................................................... 33 Basic Financial Statements - Notes to Financial Statements ................................................... 33 Reconciling from Fund Statements to Entity-Wide Financial Statements .............................. 34 Converting from Modified Accrual Basis to Accrual Basis ....................................... 34 Preparation and Placement of Reconciliation ............................................................. 34 Annual Report Forms .............................................................................................................. 35 119 Section 2, Itemd.

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(c) (d) (e) Section 2, Itema. (9) Cabinet, plumbing, welding, and fabrication shops. (10) Conference center facilities. (dy Commercial entertainment facilities such as theatres. (12) Structures supporting regional and community utility systems. (13) Structures will be constructed out of new or recycled materials. The relocation and/or moving in of old or used structures are prohibited. Commercial Building Standards: (1) Required building standards for commercial structures in the “C” Commercial District are presented in Part 4, Section 505 of the Alpine Land Use and Development Code. (4) All buildings in the “C” Commercial District will require a plan review of the Town Building Official — Building Inspector, the Planning & Zoning Commission, and/or their representative, prior to the issuance of a building permit. (5) Residential and Commercial structures roof style shalt balance compatibility with the character of the area and snow shed considerations. Where pitched roofs are used, steeper roof pitches are preferred, but flatter pitches are permitted. Provided the engineering standards are met. The choice of roof pitch shall include consideration if and where the roof will hold or release snow and where roof drainage will occur. Architectural Guidelines: Architectural guidelines for the “C” Commercial Zoning District are presented in Part 4 Development Standards of the Land Use and Development Code. Minimum Lot Area: 8,000 - square feet in Palisades Heights; 8,500 - square feet in Lakeview Estates, Tract C; and, Lakeview Estates, 7" Addition; 10,000 - square feet in Lakeview Estates, 2" Addition; and Grey’s River Valley; 11,000 - square feet in Kilroy Addition; 13,000 - square feet in Palis Park, 3" Addition; 16,000 - square feet in Riverview Meadows Subdivision; Minimum Setbacks: (1) Front Yard: Commercial buildings will be located, at least, twenty-five (25) feet from the front property line. Detached accessory buildings will not be located beyond the front line of any primary commercial structure. Both street frontages of corner lots shall be considered front yards. (2) Side Yard: Commercial buildings a Zero Setback will be allowed; however, property owners are required to make available space to accommodate parking and snow storage/removal. When a lot adjoins a lot in an MRC zoning district the setback shall be ten (10) feet from the property line. When a lot adjoins a R-2 or R-1 zoning districts the setback shall be fifteen (15) feet from the property line. Detached accessory buildings/structures, equal to or under Three Hundred (300) square feet, can have a setback of not less than ten (10) feet from side property lines. Detached accessory buildings/structures, with a total square footage of over Three Hundred (300) square feet, will have a setback of not less than ten (10) feet from side property lines. Please Note: Should a structure be placed wit a recorded property/utility easements, the Town of Alpine assumes no responsibility for damage and/or any replacement costs of any structure or property damage; owner will accept full responsibility for any and all costs for repairs. Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed ~ 3“ Reading = November 21, 2023 Page 64 12

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Accounting Concepts 2 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Introduction Accounting in the government environment is important to government officials for two significant reasons. First, accounting can provide government officials with a high level of confidence that government resources are being properly used. Through sound accounting procedures and periodic audits of financial records and procedures, assurance is gained that the resources of the entity are properly safeguarded. Second, and perhaps more important for the purposes of good management, accounting and financial reports can provide government officials with the information they need to evaluate performance and set a course of future action. Complete and timely financial reports, covering such matters as local financial condition, actual performance against budgeted expenditure, and revenue targets, or an accounting report showing the cost of providing specific types of services are vital ingredients in successful management and policy making. While a sound accounting system is a prerequisite to effective financial management, it is also essential that it enable the public, investors, and other interested parties to evaluate the governmental entity's financial position and results of operations. To this end, the following pages contain information relating to the requirements of GASB Statement No. 34 in the Governmental Accounting section and the Annual Financial Reporting section. 120 Section 2, Itemd.

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Accounting Concepts 3 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Desirable Accounting Practices 1. Accounting records should be maintained on a basis consistent with Generally Accepted Accounting Principles (GAAP). 2. Accounting procedures should be designed to provide for routine internal checks on the disposition or treatment of all financial transactions. 3. Monthly reports should identify both expenditures and purchase commitments against each element of the budget structure. 4. Detailed accounting is performed in relation to all elements in the budget structure. 5. Accounting reports should differentiate among the different types of funds maintained by the governmental entity. 6. Regular monthly and annual financial reports should present a summary of financial activity by major types of funds. 7. Financial reports separately identify the income and expenses associated with each major operating unit. 8. Cost analyses include allowances for capital costs along with normal operating costs. 9. Accounting activities should be centralized under a single administrative official. 10. A periodic audit of all the financial affairs, including accounting records and procedures, should be performed by an independent certified public accountant, if applicable. 11. Automated data processing should be used to assist the accounting process where transaction volumes warrant. 121 Section 2, Itemd.

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Accounting Concepts 4 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Internal Control Structure Accounting responsibilities, procedures, and policies should be designed to help prevent:  Misstatement of account balances because errors (both intentional and unintentional) go undetected  Misappropriation of cash and other resources of the governmental entity These objectives are pursued through a sound internal control structure which is carefully established and meticulously followed by accounting personnel. Such an internal control structure can also tend to promote operational efficiency. From a financial statement perspective, the governmental entity's internal control structure is comprised of the control environment, the accounting system, and control activities. These items are discussed below. Refer to the Wyoming Municipality Handbook and the Wyoming Special District Handbook for a detailed discussion of these items and additional components to the internal control structure. Control Environment The control environment encompasses the collective effect of various factors on establishing, enhancing, or mitigating the effectiveness of specific policies or procedures. The control environment includes such factors as:  Management's philosophy and operating style.  The entity's organizational structure.  The functioning of the Mayor and Town Council.  Methods of assigning authority and responsibility.  Management's control methods for monitoring and following up on performance, including internal auditing.  Personnel policies and practices.  Various external influences that effect the entity's operations and practices, such as examinations by regulatory agencies. The control environment reflects the overall attitude, awareness, and action of the Governing Boards, management, and others concerning the importance of control and its emphasis in the entity. Accounting System 122 Section 2, Itemd.

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Accounting Concepts 5 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 The accounting system encompasses the methods and records established to identify, assemble, analyze, classify, record, and report the governmental entity’s transactions and to maintain accountability for the related assets and liabilities. An effective accounting system gives appropriate consideration to establishing methods and records that will:  Identify and record all valid transactions.  Describe on a timely basis the transactions in sufficient detail to permit proper classification of transactions for financial reporting.  Measure the value of transactions in a manner that permits recording their proper monetary value in the financial statements.  Determine the time period in which transactions occurred to permit recording of transactions in the proper accounting period.  Present properly the transactions and related disclosures in the financial statements. Control Activities Control activities encompass those policies and procedures, in addition to the control environment and the accounting system that management has established to provide reasonable assurance that specific entity objectives will be achieved. Control activities pertain to:  Proper authorization of transactions and activities.  Segregation of duties that reduce the opportunities to allow any person to be in a position to both perpetrate and conceal errors or irregularities in the normal course of his or her duties. A sound segregation of duties entails assigning different people the responsibilities of authorizing transactions, recording and reconciling transactions, and maintaining custody of assets.  Design and use of adequate documents and records to help ensure proper recording of transactions and events, such as monitoring the use of pre-numbered shipping documents.  Adequate safeguards over access to and use of assets and records, such as secured facilities and authorization for access to computer programs and data files.  Independent checks on performance and proper valuation of recorded amounts, such as clerical checks, reconciliations, comparisons of assets with recorded accountability, computer-programmed controls, management review of reports that summarize the detail of account balances, and user review of computer-generated reports. 123 Section 2, Itemd.

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Accounting Concepts 6 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Governmental Accounting Fund Accounting System The need to account for separate operations differently, and the fact that many governmental entities’ revenue sources carry legal restrictions regarding how they can be spent, have together resulted in the development of fund accounting for governmental entities. Fund accounting emphasizes separate detailed accounting and reporting for each of several subparts of an entity, called funds, rather than accounting and reporting for the entity as a whole. Significant importance is placed upon the need for the accounting system to assure that spending restrictions are met. The Governmental Accounting Standards Board has defined the term “fund” as follows: “A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.” Funds are generally classified into three categories - Governmental, proprietary, and fiduciary. The first category of funds is governmental funds. Governmental funds are often called “source and disposition,” “expendable,” or “government-type” funds. These are the funds through which most governmental entities’ functions are typically financed. The acquisition, use, and balances of the entity’s expendable financial resources and the related current liabilities (except those accounted for in proprietary and fiduciary funds) are accounted for through this fund category (general, special revenue, capital projects, and debt service funds). The governmental funds are in essence, accounting segregations of financial resources. Expendable assets are assigned to the various governmental funds according to the purposes for which they may or must be used. Current liabilities are assigned to the fund from which they are to be paid. The difference between governmental fund assets and liabilities, the fund equity, is referred to as “Fund Balance.” The GASB Statement No. 34 creates, in addition to the four “traditional” governmental funds, a fifth governmental fund type, known as a “Permanent Fund.” The role of the permanent fund is “to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government’s programs – that is, for the benefit of the government or its citizenry.” It is used to report a number of activities that used to be reported in nonexpendable trust funds, which were themselves eliminated with the advent of GASB Statement No. 34. The second major fund category is proprietary funds. These funds are sometimes referred to as “income determination,” “nonexpendable,” or “commercial-type” funds. They are used to account for the entity's ongoing organizations and activities that are similar to those often found in the private sector (enterprise and internal service funds). All assets, liabilities, equities, revenues, expenses, and transfers relating to the entity's business and reciprocal interfund activity (i.e., where net income and capital maintenance are measured) are accounted for through proprietary funds. 124 Section 2, Itemd.

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Accounting Concepts 7 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 The third major category of funds is the fiduciary funds. These are funds used to account for assets held by the governmental entity in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. Under GASB Statement No. 34, significant changes have been made in the fiduciary funds. These are discussed later in detail under Types of Funds. Generally accepted accounting principles (GAAP) have established a fourth category, the self- balancing accounts, to demonstrate accountability for and control of the entity's general capital assets and general long-term liabilities. The entity's general capital assets are comprised of all capital assets except those accounted for in proprietary or fiduciary funds. They are not financial resources available for expenditure. The unmatured principal of the entity's general long-term liabilities (long- term liabilities not accounted for in proprietary funds or fiduciary funds) do not require an appropriation or expenditure (use of financial resources) during the current accounting period. Consequently, neither is accounted for in the governmental funds, but in the self-balancing accounts. These accounts are not funds since they do not reflect available financial resources and related liabilities. They are purely accounting records of the general capital assets and general long-term liabilities, respectively, and certain associated information. Types of Funds The governmental entity’s accounting records should be maintained in a manner which permits the preparation of separate reports on the different types of funds. Entities should maintain the minimum number of funds consistent with legal and operating requirements, since too many funds can result in inflexibility, undue complexity, and inefficient financial management. Eleven major fund types and two self-balancing accounts should be used by the entity, when applicable. Governmental Funds • The General Fund - to account for all financial resources except those required to be accounted for in another fund. • Special Revenue Funds - to account for the proceeds of specific revenue sources legally restricted or committed to expenditures for specified purposes other than debt service or capital projects. The term proceeds of specific revenue sources establish that one or more specific restricted or committed revenues should be the foundation for a specific revenue fund. More specifically, when grants require a separate fund, a special revenue fund should be established for each grant. Examples: Special assessments, restricted grants. • Capital Projects Funds - to account for financial resources restricted, committed, or assigned for capital outlays, including the acquisition or construction of major capital facilities (other than those financed by proprietary funds or in trust funds for individuals, private organizations or other governments). • Debt Service Funds - to account for the accumulation of financial resources restricted, committed, or assigned for payment of general long-term debt principal and interest (example: Sinking Funds). • Permanent Funds - to account for resources legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government’s 125 Section 2, Itemd.

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Accounting Concepts 8 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 programs – that is for the benefit of the government or its citizenry. Permanent funds do not include private-purpose trust funds, which should be used to report situations in which the government is required to use the principal or earnings for the benefit of individuals, private organizations, or other governments. A private-purpose trust fund should be reported within the fiduciary fund. Proprietary Funds • Enterprise Funds - to account for operations (a) that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. • Internal Service Funds - to account for any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governmental units, on a cost-reimbursement basis. Examples: Centralized data processing and motor pool. Internal service funds should be used only if the reporting government is the predominant participant in the activity. Otherwise, the activity should be reported as an enterprise fund. As a general rule, the assets and liabilities of internal service funds will be eliminated, for the most part, in the process of consolidation required by GASB 34. Any remaining balances not eliminated normally will be reported in the governmental activities column of the statement of net position (rather than the business-type activities column), even though internal service funds are proprietary funds rather than governmental funds. The GASB reasons that this treatment is appropriate because the activities accounted for in internal service funds are usually more governmental than business-type in nature. Conversely, in situations where enterprise funds are, in fact, the predominant participants in internal service fund activities, residual balances should be reported in the business-type activities column of the government-wide statement of net position. A key goal of consolidating internal service funds is to eliminate duplication. The revenues and expenses between the internal service fund and the entity fund it serves should not double up on reporting the revenues and expenses. For example, the charge to a General Fund function for health insurance and the payment of a claim from the internal service fund would essentially double up on reporting the same expenditure. For purposes of consolidation, it is presumed that an internal service fund operates on a strictly break-even basis with the primary government. Accordingly, any profit on internal activity is presumed to indicate that participating functions have been overcharged. Likewise, any loss on internal activity is presumed to indicate that participating functions have been undercharged. Therefore, consolidation is accomplished by reducing (if there is a profit) or increasing (if there is a loss) the amount of expense reported in the participating functions. 126 Section 2, Itemd.

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Accounting Concepts 9 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Fiduciary Funds The GASB Statement No. 34 makes significant changes in the fiduciary funds – trust and agency funds. The GASB feared the inclusion of the fiduciary funds resources not available to support a government’s programs within a set of government-wide financial statements might be misunderstood by the financial statement users. Accordingly, fiduciary funds (and fiduciary-type component units) will be excluded from the new government-wide financial statements required by GASB 34. GASB 34 will allow fiduciary funds to be used only to report assets that “cannot be used to support the government’s own programs.” As a result of this change, many activities currently reported in fiduciary funds, particularly in expendable trust funds, now will be reported in some other fund type. In many cases, the new location of reporting such activities will be one of the governmental funds (e.g., general fund, special revenue funds). GASB Statement No. 34 alters the existing fiduciary fund structure in four important ways: First, the new reporting model eliminates the trust and agency fund type, thereby elevating the various components of this fund-type status in their own right. Second, the new reporting model eliminates both the expendable and nonexpendable trust fund types. Third, GASB Statement No. 34 creates a new “private-purpose trust funds” fund type. Finally, the pension trust fund type is expanded to embrace other employee benefits as well as pensions. Fiduciary fund types are used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. These include: • Private Purpose Trust Funds - to account for trust arrangements under which principle and income benefit individuals, private organizations, or other governments. (This type of fund is used to report escheat property). • Pension (and other employee benefit) Trust Funds - to account for resources required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, other post-employment benefit plans, or other employee benefit plans. • Agency Funds - to account for resources held by the reporting government in purely custodial capacity (assets equal liabilities). Agency funds involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments. (e.g., For fire districts who have separate donations for each firehouse, the money would be in the custody of the fire district, but in the control by the firehouse volunteers.) • Investment Trust Funds - to account for the external portion of investment pools reported by the sponsoring government, as required by GASB Statement No. 31, paragraph 18. Under the current governmental financial reporting model, all fiduciary funds will report the same two basic financial statements: a Statement of Fiduciary Net Position and a Statement of Changes in 127 Section 2, Itemd.

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Accounting Concepts 10 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Fiduciary Net Position. This change is the natural result of the elimination of the expendable and nonexpendable trust fund categories. Self-Balancing Accounts • General Capital Assets - capital assets of the government not specifically related to activities reported in proprietary or fiduciary funds. General capital assets are associated with and generally arise from governmental activities. Most often, they result from expenditures of governmental fund financial resources. They should not be reported as assets in governmental funds but should be reported in the governmental activities column in the government-wide financial statements. • General Long-term Liabilities - accounts for the unmatured principal of bonds, warrants, notes, or other forms of non-current or long-term general obligation indebtedness. General long-term debt is not limited to liabilities arising from debt issuances, but may also include non-current liabilities on lease-purchase agreements and other commitments not current liabilities properly recorded in governmental funds. General long-term liabilities should not be reported as liabilities in governmental funds, but should be reported in the governmental activities column in the government-wide statement of net position. Measurement Focus Basis of Accounting (MFBA) “Basis of accounting” refers to when revenues, expenditures, expenses, and transfers (and the related assets and liabilities) are recognized in the accounts and reported in the financial statements. The “accrual” basis of accounting and the economic resources measurement focus should be used for governmental-wide financial statements, proprietary funds, and fiduciary funds and the “modified accrual” basis of accounting should be used to account for all governmental funds. Traditionally, governments have used essentially the same accounting as private-sector businesses for their proprietary funds (enterprise and internal service funds) and fiduciary funds. In both cases, the measurement focus of the operating statement has been on the changes in economic resources (changes in total net position). Such changes have been recognized as soon as the underlying event or transaction has occurred, regardless of the timing of the related cash flow – the accrual basis of accounting. Thus, proprietary funds (enterprise and internal service funds) and fiduciary funds recognize revenues as soon as they are earned and expenses as soon as a liability is incurred, regardless of cash flow, just like private-sector businesses. For instance, property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. However, governments have always taken a very different approach in accounting for their governmental funds. The measurement focus here has been on changes in current financial resources. Additionally, changes in current financial resources have only been recognized to the extent that they normally are expected to have an impact upon near-term cash flows (modified accrual basis of accounting). Therefore, in addition to being earned and measurable, the inflows of expendable financial resources must also be available to pay for current period liabilities before it can be recognized as revenue. Likewise, in several cases (interest payable, compensated absences) no expenditure is recognized in a governmental fund for future outflows of financial resources that 128 Section 2, Itemd.

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Accounting Concepts 11 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 does not represent a use of current financial resources. This unique MFBA for governmental funds is reminiscent of fund accounting’s historical link with checkbook accounting (funds originally developed out of separate checking accounts) and is consistent with the near-term financing focus that typically characterizes a government’s operating budget. More specifically, under the modified accrual basis of accounting, revenues are considered available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. The government considers revenues to be available if they are collected within 60-75 days of the end of the current fiscal period. Sales and use tax, mineral severance tax, federal mineral royalty tax, and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. The statutory basis for recognizing mineral severance taxes for apportionment purposes differs from the basis used to recognize revenue in the accompanying financial statements [W.S. 30-5-120(b)]. Further, expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt services expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Government-Wide Accounting Private-sector businesses adopt budgets, as do state and local governments. However, the role of the budget in public sector is unique. In the private-sector a budget is simply a financial plan, whereas in the public sector it plays a critical role in the system of checks and balances between the executive and legislative branches of government. So important is the budget in the world of public sector finance that demonstrating compliance with the appropriated budget has traditionally been an integral part of governmental financial reporting in the form of a mandated budget-to-actual comparison statement. Governments, unlike businesses, do not ordinarily provide services as a means to an end (i.e., profit), but rather as an end in themselves. In principle then, governments make their financial plans by first determining the types and levels of services they need or wish to provide, and then determining how these services are to be financed. Some services are partially financed from sources outside the government itself (i.e., charges for services, grants, and contributions). In that case, a government will naturally wish to isolate and focus its attention on the portion of the cost of services that it will need to finance from its own resources. The “net program expense” format mandated by GASB 34 is designed precisely to reflect this unique governmental perspective. Program Revenues - Under the net program expense/cost format, program expenses are netted against program revenues. Program revenues include:  The amounts received from those who purchase, use, or directly benefit from a program. Charges for services should also include revenues from licenses and permits, since external parties directly benefit by paying for the privilege.  The amounts received from parties outside the entity’s citizenry (i.e., grants and contributions) restricted to one or more specific programs.  The earnings on investments legally restricted for a specific program. 129 Section 2, Itemd.

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QB) (4) (5) (6) (g) (a) (2) (3) Section 2, Itema. Rear Yard: Commercial buildings a Zero Setback will be allowed; however, property owners are required to make available space to accommodate parking and snow storage/removal. When a lot adjoins a lot in an MRC zoning district the setback shall be ten (10) feet from the property line. When a lot adjoins a R-2 or R-1 zoning districts the setback shall be fifteen (15) feet from the property line. Detached accessory buildings/structures, equal to or under Three Hundred (300) square feet, can have a setback of not less than ten (10) feet from side property lines. Detached accessory buildings/structures, with a total square footage of over Three Hundred (300) square feet, will have a setback of not less than ten (10) feet from side property lines. Please Note: Should a structure be placed within a recorded property/utility easements, the Town of Alpine assumes no responsibility for damage and/or any replacement costs of any structure or property damage; owner will accept full responsibility for any and all costs for repairs. Properties with less than ten thousand (10,000) square feet will be allowed to have a front yard setback of twenty (20) feet and side yard and rear yard setbacks of ten (10) feet, for primary structures. Detached accessory buildings/structures, equal to or under Three Hundred (300) square feet, can have a setback of not less than ten (10) from rear property lines. Detached accessory buildings/structures, with a total square footage of over Three Hundred (300) square feet, will have a setback of not less than ten (10) feet from rear property lines, Please Note: Should a structure be placed within a recorded property/utility easements, the Town of Alpine assumes no responsibility for damage and/or any replacement costs of any structure or property damage; owner will accept full responsibility for any and all costs for repairs. Corner Lots and Irregular Lots will have all street front setback guidelines and the remaining sides will be considered side setbacks. Any deviations from setback requirements will require a plan review and approval of a variance unless a lesser setback is identified in the recorded plat of the approved subdivision. Commercial buildings will not exceed three (3) stories or forty-five (45) feet in height. The height of detached storage/accessory structures will be thirty-five (35) feet or less, all detached accessory structures will be placed behind the front plane of the existing commercial structure. This height restriction is applicable to structures that are set back from the property line of not less than fifteen feet from the side property line and not less than twenty feet from the rear property line. aa. Detached accessory structures, with a total square footage of less than Three Hundred (300) square feet and are placed within the allowable ten (10) foot rear setback and ten (10) foot side setback shall have a height restriction of fourteen (14) feet in height or less. Roof eaves for non-sprinkled buildings will be twenty-eight (28) feet or less from the finished grade elevation. (h) Vehicular Parking and Storage: () Off-street parking areas will consist of designated parking spaces and/or centralized parking areas within the commercial building site. The mi jum number of required off- street parking spaces will be calculated by the Zoning Administrator and/or Planning and Zoning Commission based upon the criteria presented in Table 3-2 (Below). ‘Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed — 3 Reading = November 21, 2023 Page 65 13

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Accounting Concepts 12 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Charges for services should be reported separately from grants and contributions. Likewise, operating grants and contributions should be reported separately from capital grants and contributions. A grant or contribution that may be used for either operating or capital purposes should be treated as an operating grant or contribution. Fines and forfeitures should be reported as program revenues. As a rule, charges for services should be reported as program revenue of the function that generates them. In the case of fines and forfeits, one function (e.g., police, health department) often will issue a citation for an alleged legal or regulatory infraction, which is then subject to adjudication by the courts. The revenues generated from these citations should be reported as program revenue of the function (police, health department). To qualify as program revenue, a grant or contribution must be restricted to one or more specific functions. In the case of multi-purpose grants, the amount associated with each particular function must be specified either in the grant contract or in the underlying application form. However, multi- purpose grants of the reimbursement variety always will meet the test of restriction because such a grant, for accounting and financial reporting purposes, is only considered to occur when all eligibility requirements have been met (including the incurrence of qualifying expenditures in a particular function). General Revenues – General revenues are to be presented immediately below the totals for “net (expense) revenue and changes in net position.” All taxes, even those levied for a specific purpose, are general revenues and should be reported by type of tax (e.g., property taxes and sales taxes). All other nontax revenues that do not meet the criteria to be reported as program revenues should also be reported as general revenues. General revenues are not always discretionary revenues. For example, even though motor vehicle revenues cannot be used for other than “road” purposes, they are still general revenues. Program revenues derive directly from the program itself or from parties outside the county’s taxpayers or citizenry, as a whole; they reduce the net cost of the function to be financed from the government’s general revenues. Motor vehicle revenues do not derive directly from the public works program itself, but rather they are restricted general revenues provided by law to finance the cost of specific programs. If insignificant, the gain or loss on the sale of a capital asset may be netted into general revenues as miscellaneous revenue. Consideration should also be given to reporting the sale of a capital asset as a special or extraordinary item if it fits the relevant criteria. GASB 31 provides us with a minor change in how interest earned is to be reported. GASB 31 states the following, “If, however, the investment income is assigned to another fund for other than legal or contractual reasons – for example, management decision – the income should be recognized in the fund that reports the investments. The transfer of the income to the recipient fund should be reported as an interfund transfer.” 130 Section 2, Itemd.

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Accounting Concepts 13 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Therefore, if the governing body decides investment income should all go to the General Fund, the interest earned must be first placed into the fund that earned the income and then transferred to the General Fund by interfund transfer to meet the board’s intent. Interest earned by Agency Funds may be placed directly into the General Fund. This exception is allowed because Agency Funds do not record any revenues. Contributions to permanent fund principal are to be reported as a separate revenue line in the general revenue section of the government-wide statement of activities. Contributions will be reported as revenues and should be reported separately, after non-operating revenues and expenses, on the statement of revenues, expenses and changes in fund net position. As a result, capital contributions will no longer be displayed as a separate component of net position. Activity Classifications  Governmental Activities – financed through taxes, intergovernmental revenues, and other non-exchange revenues. In relation to fund accounting, these activities are usually reported in governmental funds and internal service funds.  Business-Type Activities – financed in whole or in part by fees charged to external parties for goods and services. In relation to fund accounting, these activities are usually reported in enterprise funds. In other words, governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. Reporting Expenses by Function – GASB 34 mandates governments to report their activities at least by function. That is to say, in the case of governmental activities, the level of detail required is determined by the governmental fund statement of revenues, expenditures and changes in fund balances (e.g., “general government,” “public safety,” “public works”). For business-type activities, each enterprise fund is considered to be a function (e.g., water, sewer, liquor, electric). Each function should report all expenses that are clearly identified with it (i.e., direct expenses). Direct Expenses - A direct expense is an expense clearly identified with a given function. This includes depreciation related to capital assets specifically identified with a given function. This means equipment should be sorted by function with the respective depreciation expense coded to each related function. Interest on long-term debt is NOT a direct expense and should be reported as a separate function. Depreciation expense that does not qualify as a direct cost (primarily buildings) should be reported as a separate line item in its own right. If a separate line is used, it should be made clear on the face of the statement that only unallocated amounts are included in that line. 131 Section 2, Itemd.

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Accounting Concepts 14 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Depreciation on infrastructure assets should be reported as a direct expense of the function normally associated with the acquisition and maintenance of infrastructure, or alternatively, as a separate line item. Depreciation expense will play a key role in the government-wide statement of activities, consistent with the GASB’s adoption of the economic resources measurement focus and the accrual basis of accounting for government-wide reporting. Capital and Infrastructure Assets Along with the removal of the general capital assets account group comes another change required by GASB 34, that of capital asset depreciation and infrastructure reporting. Accountants have used the term “infrastructure” to refer to assets that are immovable and of value only to the government (for example: roads, bridges, dams). Under the prior financial reporting model, state or local governments were not required to report general infrastructure assets in their financial statements. However, the economic resources measurement focus and the accrual basis of accounting will be used to report governmental activities in the government-wide financial statements. Under GASB 34 governments are to capitalize general infrastructure at their historical cost or estimated historical cost. Governments are required to capitalize all future infrastructure acquisitions, renovations, restorations, or improvements from the date of implementation of GASB 34. Although state and local governments traditionally have reported general capital assets in their financial statements, they have not depreciated those assets. Once again, the move to the economic resources measurement focus and the accrual basis of accounting has substantially change traditional practice. Governments are required under the new financial reporting model to report depreciation expense for all of their capital assets, including general infrastructure assets discussed above. Capital assets now reported in the general capital assets account group should be reported in the “governmental activities” column of the government-wide statement of net position. Governments are also required to report general infrastructure assets in this same column, even though the reporting of general infrastructure assets is not required under current GAAP. Just as the assets section for “governmental activities” of the government-wide statement of net position is to include items previously reported in the general capital asset account group, so too, the liability section of the same statement will include all liabilities previously reported in the general long-term debt account group. This means that bond issues, sick and annual leave and other long- term liabilities will be pulled in and reported with governmental activities. Interfund Activity In addition, no longer will the term “quasi-external transactions” be used. Rather, GASB 34 refers to this form of internal activity as “reciprocal interfund activity.” There are two types of reciprocal interfund activity - interfund loans and interfund service provided and used. Items previously reported as quasi-external transactions meet the definition of “interfund services provided and used” and are reported as if they were external transactions (i.e., revenues and expenditures/expenses). Previously, transfers were separately reported as either operating or residual equity. Under the provisions of GASB 34, there will be a single "transfers" category that will encompass both types of transfers. 132 Section 2, Itemd.

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Accounting Concepts 15 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Non-Exchange Transactions GASB 33 establishes accounting and financial reporting standards for shared non-exchange revenues. In a non-exchange transaction, a government gives (or receives) value without directly receiving (or giving) equal value in return. This is different from an exchange transaction in which each part receives and gives up essentially equal values. The principal issue addressed in GASB 33 is the timing of recognition of non-exchange transactions in the financial statements. The timing of recognition of assets, liabilities and expenses/expenditures resulting from non-exchange transactions should be the same whether the accrual or the modified accrual (current financial resources) basis of accounting is required. However, for revenue recognition to occur on the modified accrual basis, the revenue must also be available. There are four classes of non-exchange transactions based on shared characteristics that affect the timing of recognition: 1. Derived Tax Revenues – result from assessments imposed on exchange transactions (for example, income taxes, sales taxes and other assessments on earnings or consumption.) o Recognize revenues in period when underlying exchange has occurred. (Report advance receipts as deferred revenues.) When modified accrual accounting is used, resources also should be available. o Recognize assets in period when the underlying exchange has occurred or when resources are received, whichever is first. 2. Imposed Non-exchange Revenues – result from assessments imposed on nongovernmental entities, including individuals other than assessments on exchange transactions (for example, property taxes, fines and penalties, property forfeitures such as seizures and escheats) o Recognize revenues in period when resources are required to be used or first period that use is permitted (for example, for property taxes, the period for which levied). When modified accrual accounting is used, resources also should be available. o Recognize assets in period when an enforceable legal claim has arisen or when resources are received, whichever is first. 3. Government-Mandated Non-exchange Transactions – occur when a government at one level provides resources to a government at another level and requires the recipient to use the resources for a specific purpose (for example, federal programs that state or local governments are mandated to perform) AND 4. Voluntary Non-exchange Transactions – result from legislative or contractual agreement, other than exchanges, entered into willingly by the parties to the agreement (for example, certain grants and private donations) o Recognize revenues in period when all eligibility requirements have been met. (Report advance receipts or payments for use in the following period as deferred revenues or advances, respectively. However, when a provider precludes the sale, disbursement, or consumption of resources for a specified number of years, until a specific event has occurred, or permanently [for example, permanent and term endowments], report revenues and expenses or expenditures when the resources are, respectively, received, or paid and report resulting net position, equity, or fund 133 Section 2, Itemd.

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Accounting Concepts 16 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 balance as restricted.) When modified accrual accounting is used for revenue recognition, resources also should be available. o Recognize assets and liabilities in period when all eligibility requirements have been met or (for asset recognition) when resources are received, whichever is first. 134 Section 2, Itemd.

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Accounting Concepts 17 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Annual Financial Reporting Annual Report – GASB 34 The term “financial reporting model” has been used in recent years to describe the basic framework used for external financial reporting. Needless to say, the “financial reporting model” historically used by state and local governments differs substantially from that used by private-sector businesses. The principal differences between these two reporting models are fund accounting, Measurement Focus Basis of Accounting (MFBA), and budgetary reporting. GASB felt the current method in which state and local government handled its financial reporting was not meeting the needs of the users of the financial statements. Based on GASB research and analysis, it was determined a new reporting model could be designed to assist the various classifications of the users of the financial statements. The new reporting model has various required “sections” that can be broken down into three broad categories:  Management’s Discussion and Analysis (MD&A)  Government-Wide Financial Statements  Fund Financial Statements (including notes to the financial statements) The three sections all have their purpose or focus group of readers of the financial statements. The MD&A section appeals to that group of financial statement users that prefer a broad narrative, with summarized financial information, a summary of the financial picture of the entity. They prefer to read a description of what has happened during the fiscal year, rather than looking at and analyzing financial information. The government-wide financial statements provide a more aggregated presentation of the financial information of the state or local government on changes in economic resource basis. This type of financial statement user is someone who wants a broad perspective of the overall financial picture of the state or local government. The fund financial statements provide the detailed information of the state or local government’s major funds. This category of financial statements is very similar to the current reporting model used by state and local governments. This type of financial statement user is someone who wants or needs to analyze specific major areas of the state or local government. The basic financial records will require very little modification. The manner in which the financial information is presented on the financial statements is what has changed. The prior reporting model consists of four basic parts: Governmental, Proprietary, Fiduciary, and the Notes to the Financial Statements. Under the new GASB 34, the following components are added to the prior reporting model: MD&A, Government-Wide Financial Statements, and the Required Supplemental Information – Budgetary Statement. 135 Section 2, Itemd.

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Accounting Concepts 18 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Contents of the Annual Financial Report of a governmental entity, at a minimum, should consist of the following: 1. Financial Sections a. MD&A b. Basic Financial Statements i. Government-Wide Financial Statements (1) Statement of Net Position (2) Statement of Activities ii. Fund Financial Statements (1) Governmental Funds (a) Balance Sheet (b) Statement of Revenues, Expenditures, and Changes in Fund Balances (2) Proprietary Funds (a) Balance Sheet (b) Statement of Revenues, Expenses, and Changes in Fund Net Position (c) Cash Flow Statement (3) Fiduciary Funds (and component units that are fiduciary in nature) (a) Balance Sheet (b) Statement of Changes in Fiduciary Net Position iii. Notes to the Financial Statements 2. Required Supplementary Information other than MD&A a. Budgetary comparison schedule b. Any other schedules, statistical data, or other information that GASB has determined is an essential part of financial reporting c. Schedule of Expenditures of Federal Awards (if applicable) Management’s Discussion and Analysis (MD&A) The Management’s Discussion and Analysis (MD&A) should introduce the basic financial statements and provide an analytical overview of the government’s financial activities. The MD&A provides financial managers with the opportunity to present both a short term and long term analysis of the government’s activities. The MD&A is classified as a part of the Required Supplementary Information (RSI), but it must be placed BEFORE the basic financial statements. The MD&A should provide basic financial information in an explanatory format for users of the financial statements that do not desire to go into great detail on the various transactions and balances. The MD&A should provide an objective and easily read analysis of the government’s financial activities based upon currently known facts, decisions, or conditions. The MD&A should include comparisons of the current year to the prior year based on the government-wide information with emphasis being placed on the current year. The fact-based analysis should discuss both the positive and negative aspects of the comparison with the prior year. It should provide an analysis of the government’s overall financial position and results of operations to assist users in assessing whether the financial position has improved or deteriorated as a result of the year’s activities. In addition, it should provide an analysis of significant changes that occurred in funds and significant budget variances. It should also describe capital asset and long-term debt activity during the year. The MD&A should conclude with a description of currently known facts, decisions, or conditions expected to have a significant effect on financial position or results of operation. 136 Section 2, Itemd.

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Accounting Concepts 19 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 The MD&A should focus on the primary government. Comments in the MD&A should distinguish between information pertaining to the primary government and that of component units. The decision to discuss matters relating to a component unit should be based on the individual component unit’s significance to the total of all discretely presented component units and that individual component unit’s relationship with the primary government. Contents of the MD&A – At a minimum, the MD&A should consist of the following: 1. A brief discussion of the basic financial statements. This should include the relationships of the statements to each other and the significant differences in the information they provide. This discussion should include analyses that assist readers in understanding why measurements and results reported in fund financial statements either reinforce information in government-wide statements or provide additional information. 2. Condensed financial information derived from government-wide financial statements comparing the current year to the prior year. At a minimum, the MD&A should present the information needed to support the analysis of financial position and results of operations as required in number three below. The MD&A should include the following elements: b. Total assets, distinguishing between capital and other assets c. Total liabilities, distinguishing between long-term liabilities and other liabilities d. Total net position, distinguishing amounts invested in capital assets, net of related debt, restricted amounts, and unrestricted amounts e. Program revenues, by major source f. General revenues, by major source g. Total revenues h. Program expenses, at a minimum by function i. Total expenses j. Excess (deficiencies) before contributions to any term and permanent endowments or permanent fund principal, special and extraordinary items, and transfers k. Contributions l. Special and extraordinary items m. Transfers n. The change in net position o. The ending net position 3. An analysis of the government’s overall financial position and the results of operations. This should assist users in assessing whether the financial position has improved or deteriorated as a result of the year’s operations. This analysis should: a. Address both governmental and business-type activities as reported in the government- wide financial statements. b. Further include reasons for significant changes from the prior year and not just the amounts or percentages of changes. In addition, discuss the important economic factors, such as changes in the tax base that significantly affected operating results for the year. 4. An analysis of balances and transactions of individual funds. This analysis should address: 137 Section 2, Itemd.

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Accounting Concepts 20 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 a. The reasons for significant changes in fund balances or fund net position. b. Whether restrictions, commitments, or other limitations significantly affect the availability of fund resources for future use. 5. An analysis of significant variations between the original and final budget amounts and between final budget amounts and the actual budget results for the General Fund. This analysis should include any currently known reasons for these variations expected to have a significant effect on future services or liquidity. 6. A description of significant capital asset and long-term debt activity during the year. This should include a discussion of: a. Commitments made for capital expenditures. b. Any changes in credit ratings. c. Debt limitations that might affect the financing of planned facilities or services. 7. A discussion of the modified approach of reporting some or all of the infrastructure assets, if applicable. 8. A description of currently known facts, decisions, or conditions expected to have a significant effect on financial position (the net position) or the results of operations (meaning revenues, expenses, and other changes in net position). For the purposes of the MD&A, GASB 34 defines “currently known facts” as information that management is aware of as of the date of the independent auditor’s report. Therefore, any matters (known facts) that arise between the preparation of the MD&A by the government and the field work date of the actual audit report, must be analyzed for possible modification of the MD&A. Government-Wide Reporting Versus Fund Financial Statements – As noted previously, governments traditionally have prepared combined financial statements with the focus on fund types rather than on the government as a whole. The new financial reporting model will by no means abandon traditional fund accounting for state or local governments. It will, for the first time, however, require that consolidated, government-wide financial statements accompany the more traditional fund based financial reports. Although the focus of the new government-wide financial statements will be on the government as a whole, those statements will still distinguish government activities (governmental funds) from business-type activities (enterprise funds). A summary of some of the major differences or requirements of each are summarized below.  Government-Wide Financial Statements o Required Financial Statements: Statement of Net Position & Statement of Activities o Changes in Economic Resources MFBA – Accrual Basis of Accounting o Exclusion or limitation on the use of fiduciary funds o Introduction of permanent funds o Introduction of private-purpose trust funds o Exclusion or elimination of the reporting of internal service funds o Expanded mandatory use of enterprise funds o Limitation on the voluntary use of enterprise funds 138 Section 2, Itemd.

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Accounting Concepts 21 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014  Fund Financial Statements o GASB 34 has left the basic accounting and financial reporting substantially unchanged. Nevertheless, it does introduce a certain number of changes and clarifications to existing guidance o Required Financial Statements  Government Funds – Balance Sheet; Statement of Revenues, Expenditures and Changes in Fund Balances  Proprietary Funds – Balance Sheet; Statement of Revenues, Expenses and Changes in Fund Net Position; Cash Flow Statement  Fiduciary Funds – Balance Sheet; Statement of Changes in Fiduciary Net Position  Focus of financial reporting will shift from a fund type reporting to major individual funds reporting  Creation of a fifth governmental fund type to be known as permanent funds  Elimination of “Account Groups”  Elimination of capital maintenance focus (contributed capital) for proprietary funds Changes in Budgetary Reporting – In the past, all local governments have included a budget-to- actual comparison for the general fund, special revenue funds, and capital projects funds as one of their basic financial statements. The primary purpose of such statements was to demonstrate legal compliance. GASB 34 significantly modifies the manner in which budgetary data will be presented in the annual financial statements as follows:  Budgetary schedules will now present the original budget adopted as well as all changes (contingent transfers and supplements to the budget) separately.  Budgetary comparisons used to be required for all fund types adopting budgets but now will be required for the general fund and major special revenue funds only.  Budgetary comparisons used to be reported in an aggregated form by fund type. If you had seven special revenue funds, you reported one budgetary statement for all special revenue funds combined. Under GASB 34, separate reporting of budgetary information will be required for the general fund and for each major individual special revenue fund. No budgetary reporting will be required for non-major special revenue funds. In addition, no budgetary comparison reporting will be required for any capital projects funds.  Under GASB 34, budgetary comparison schedules will be reported as required supplementary information instead as a basic financial statement. The budgetary comparison schedules will follow the notes to the financial statements.  A separate column to report the variance between the final budget and actual amounts is no longer required by GASB but is encouraged.  The notes to the financial statements must still disclose any material excess of expenditures over appropriations in individual funds. 139 Section 2, Itemd.

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Section 2, Itema. TABLE 3-2 MINIMUM OFF-STREET PARKING REQUIREMENTS COMMERCIAL FACILITIES Type of Commercial Use Standard Motel /Hotel 1 parking space per guest room Inns or Lodges | per guest room; 35% of total seating capacity of associated cafe & restaurant operations. Medical and Veterinary Clinics 1 per 400 square feet of floor space Commercial Offices 1 per 400 square feet of retail floor space Cafes and Restaurants (including fast-food outlets | Number of parking spaces will equal 35% of total seating with seating) capacity Fast-food Outlets (with no seating) 1 per number of employees for average work shift Retail Stores 1 per 400 square feet of retail floor space Self-Storage Facilities | per every 2,000 square feet of storage space Commercial Services 1 per 400 square feet of retail floor space Service and Repair Establishments 4 per service bay plus | per employee. Cabinet, plumbing, welding, and steel fabrication One parking space every 800 square feet of floor space shops plus |_per employee. Commercial Recreational Facilities I parking space for 25% of the total number of customers that can be served at any give time (2) GQ) (4) (5) (6) Centralized vehicular parking areas will be designed and constructed in accordance with the vehicular parking standards outlined in Article 4.6 of the Alpine Land Use and Development Code. The parking area and/or driveways will extend from the edge of pavement or improved road surface of any municipal street. In the event that no improved road surface exists, the parking area will extend from the edge of the municipal street right-of-way. Recreational vehicles (RVs), recreational watercrafts and travel trailers shall be parked as not to obstruct the view of traffic and must follow guidelines set forth by the Covenants, Conditions and Restrictions (CCRs) established by the residential unit and/or subdivision, if applicable. All vehicles, boats and/or trailers are to be parked on the property owners private property. Recreational vehicles (RVs) and/or travel trailers used during construction or maintenance activities; these vehicles are to be parked on the private property that the activity is taking place on and will be removed promptly when construction and/or the maintenance has been completed. Shared Parking is permitted provided the Planning and Zoning Commission has received, reviewed and approved the written contract agreement between landowners. The agreement will be recorded in the Lincoln County Registration of Deeds and is in effect for as long as this ordinance requires. Parking of any vehicle, which has a gross vehicle weight (GVW) of greater than twenty- six thousand (26,000) pounds, is prohibited along any public streets; except for the following: (aa) Vehicles temporarily parked (less than twenty four {24} hours) for loading or unloading passengers, materials, and merchandise. Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed ~ 3% Reading = November 21, 2023 Page 66 14

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Accounting Concepts 22 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 A reconciliation of Budget to GAAP basis should be prepared for those entities that report encumbrances. GASB 34 defines special items as “Significant transactions or other events within the control of management that are either unusual in nature or infrequent in occurrence.” Extraordinary items are defined as transactions or other events that are both unusual in nature and infrequent in occurrence. Special items should be reported separately in the statement of activities and the statement of revenues, expenditures, and separately from, but in the same manner as general revenues at the bottom of the statement of activities to arrive at the all-inclusive change in net position for the period. Significant transactions or other events that are either unusual or infrequent but are not within the control of management should be separately identified with the appropriate revenue or expenditure category directly on the statement of revenues, expenditures, and changes in fund balances or they should be disclosed in the notes to the financial statements. Classified Financial Statement Presentation – The new financial reporting model requires that proprietary funds always present a classified statement of net position (i.e., balance sheets that distinguish current assets and liabilities from non-current assets and liabilities). Government-Wide Financial Statements Statements Required – GASB 34 mandates the presentation of two basic government-wide financial statements: 1. The Statement of Net Position 2. The Statement of Activities Statement of Net Position – Although GASB 34 allows for a variety of layouts, local governments will probably use the balance sheet format for the government-wide statement of net position. The balance sheet format provides a “balancing effect” whereby total assets should equal total liabilities and net position. Although GASB 34 allows for alternative methods of presentation, most local governments report the balance sheet accounts on the statement of net position in the order of their relative liquidity. For example, cash is more liquid than inventories; inventories are more liquid than capital assets, etc. GASB 34 prescribes that net position be classified into the following three categories: 1. Invested in capital assets, net of related debt – reflects the cost of capital assets, adjusted for any accumulated depreciation, as well as for any debt associated with their acquisition, construction or improvement. 2. Restricted net position – reflects net position subject to restrictions beyond the government’s control. Qualifying restrictions for this purpose include the following: 140 Section 2, Itemd.

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Accounting Concepts 23 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 • Restrictions externally imposed (i.e., by creditors, grantors, contributors, laws or regulations, or other governments) • Restrictions imposed by law through constitutional provisions or enabling legislation The enabling legislation part of the definition covers situations when the government passes a law that gives them the ability to levy a tax or otherwise raise revenues, and in that law, the government commits to using those resources for a particular purpose. That arrangement is tantamount to a legally binding agreement between the government and the taxpayers establishing limitations on how those funds can be used. The government generally cannot unilaterally decide to do something else with those resources. This is different from situations when a government passes a law that says existing resources are restricted to a specific purpose or “earmarks” a portion of an existing revenue source (e.g., Capital outlay accumulations). In that situation the government does not obtain funds under restrictive conditions; thus, the limitations imposed indicate designations, not restrictions. When permanent endowments or permanent fund principal amounts are included, “restricted net position” should be displayed in two additional components – expendable and non- expendable. Non-expendable net position is those required to be retained in perpetuity. Most of the net position of special revenue funds would constitute “restricted net position.” 3. Unrestricted net position – Any remaining balance of net position. GASB 34 does not permit the reporting of designations on the face of the government-wide statement of net position. Policy For Use Of Restricted Resources – In practice, it is common for governments to have the option of using either restricted or unrestricted resources to liquidate a particular expense. Accordingly, governments must select a flow assumption to determine in such cases which assets (restricted or unrestricted) are being used first, when both restricted and unrestricted assets are available for the same purpose. GASB 34 requires that this flow assumption (policy) be disclosed in the notes to the financial statements. For example, within a capital projects fund there may be assets restricted because they were derived from a bond issue and had be unrestricted local dollars committed to the project. Each governmental entity should adopt a policy to stipulate whether restricted or unrestricted dollars (or a percentage of each) will be used first to pay for the capital project. Internal Service Funds – As a general rule, the assets and liabilities of internal service funds will be eliminated, for the most part, in the process of consolidation. Any remaining balances not eliminated normally will be reported in the governmental activities column of the statement of net position (rather than the business-type activities column), even though internal service funds are proprietary funds rather than governmental funds. The GASB reasons that this treatment is appropriate because the activities accounted for in internal service funds are usually more governmental than business- type in nature (e.g., self-insurance coverage for employees of governmental activities). Conversely, in situations where enterprise funds are, in fact, the predominate participants in internal service fund activities, residual balances should be reported in the business-type activities column of the government-wide statement of net position. 141 Section 2, Itemd.

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Accounting Concepts 24 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 A key goal to consolidating internal service funds is to eliminate duplication. The revenues and expenses between the internal service fund and the entity fund it serves should not double up on reporting the revenues and expenses. For example, the charge to a General Fund function for health insurance and the payment of a claim from the internal service fund would essentially double up on reporting the same expenditure. For purposes of consolidation, it is presumed that an internal service fund operates on a strictly break-even basis within the primary government. Accordingly, any profit on internal activity is presumed to indicate that participating functions have been overcharged. Likewise, any loss on internal activity is presumed to indicate that participating functions have been undercharged. Therefore, consolidation is accomplished by reducing (if there is a profit) or increasing (if there is a loss) the amount of expense reported in the participating functions. Government - Wide Statement of Net Position Consolidation – The statement requires the total column to be fully consolidated for the primary government presented on the government-wide statement of net position. This is to say, balances (of interfund loans, etc.) between governmental activities and business-typed activities are to be eliminated from the total column. Rather than reporting “due to” and “due from” accounts, GASB suggests the use of an account called internal balances. The internal balances account will be reported as an asset account. Any “due from” amounts are to be reported as a positive internal balance amount. A “due to” amount would be reported as a negative internal balance amount. If you add across to arrive at the total internal balance for the primary government, the balance would be zero. Bear in mind that the preceding internal balances approach should only be used for interfund activity between governmental and business-type activities. If there are interfund accounts solely within the governmental activities column, then those amounts should be eliminated. For example, an interfund loan from the sales tax fund to the general fund would be eliminated because both of those funds are reported with the government activities column. Government-Wide Statement of Activities – The other basic government-wide financial statement in the new financial reporting model is the statement of activities. The format of this new statement differs profoundly from the formats used in the past to report the activities of governmental, proprietary, and fiduciary funds. Program Revenues – Under the net program expense/cost format, program expenses are netted against program revenues. Charges for services should be reported separately from grants and contributions. Likewise, operating grants and contributions should be reported separately from capital grants and contributions. A grant or contribution that may be used for either operating or capital purposes should be treated as an operating grant or contribution. General Revenues – General revenues are to be presented immediately below the totals for “net (expense) revenue and changes in net position.” Activity Classifications – The scope of the government-wide financial statements is to include all governmental and business-type activities, but not fiduciary activities. That means that trust and 142 Section 2, Itemd.

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Accounting Concepts 25 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 agency funds will not be included on the government-wide statements. Governmental activities and business-type activities are to be reported in separate columns, with a consolidated total column being presented for the primary government. To the right of the total column will be a column for reporting component units. Reporting Expenses by Function – GASB 34 mandates that governments report their activities at least by function. Direct Expenses – An expense that is clearly identified with a given function. Government-Wide Conclusion – Perhaps the most striking feature of the new financial reporting model is the introduction of government-wide reporting. The new government-wide statement of net position will feature, among other things, the reporting of assets and liabilities previously reported in account groups, the reporting of infrastructure assets and a new classification structure for net position. The government-wide statement of activities will focus readers’ attention on the net expense of a government’s various functions, with a new line item for “special items” and the elimination of the traditional distinction between types of transfer accounts. For additional guidance on government-wide accounting, refer to the Government-Wide Accounting subsection of Section 1 - Government Accounting. Fund Financial Statements Governmental Fund Financial Statements – Governmental funds, with their traditional measurement focus on current financial resources and their use of the modified accrual basis of accounting, continue to have an important role to play in ensuring and demonstrating fiscal (and sometimes legal) accountability. One interesting change is that under GASB Statement No. 34, a budgetary operating statement for governmental funds will not be required to be presented as a basic financial statement. Instead, the budgetary comparison statement will be presented as “Required Supplementary Information.” Fund financial statements are the most familiar part of financial reporting. Yet, even this part has undergone some changes. A new fund type, permanent funds, has been added. The budgetary comparison statement has been removed. Conspicuously absent from the fund financial statements are the General Fixed Assets and General Long-term Debt Account Group columns, whose information will only appear in the government-wide financial statements from now on. Statements Required – The required fund financial statements remain similar between the old and the new reporting models. For Governmental Funds, the required financial statements are: 1. The Governmental Fund Balance Sheet; and 2. The Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balance. Major Fund Reporting – While the basic fund financial statements remain relatively unchanged, there has been a significant shift from reporting aggregate financial information in separate columns by fund type, to reporting major individual funds in separate columns. 143 Section 2, Itemd.

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Accounting Concepts 26 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 By definition, the general fund will always be considered to be a “major fund.” Other major governmental funds will be those that meet the following criteria: 1. An individual fund that reports at least ten percent (10%) of any of the following: a. Total governmental fund assets, or b. Total governmental fund liabilities, or c. Total governmental fund revenues, or d. Total governmental fund expenditures, and 2. The same element that met the ten percent (10%) criterion in (1) is at least five percent (5%) of the corresponding element total for all governmental and enterprise funds combined. Nonmajor funds may be reported singly, or combined into a “nonmajor governmental funds” column. If an entity has only a few governmental funds, each fund may be presented in its own column. Governmental Funds Balance Sheet – Governmental funds will continue to report a traditional balance sheet (assets = liabilities + fund balance) as their basic statement of position. Assets and liabilities will be presented in the order of liquidity, or nearness to cash. Some of the key features of the remodeled governmental balance sheet are as follows:  Information will now be reported by major individual fund rather than by fund type, and the presentation of a total column is now mandatory.  Governmental funds will continue to exclude capital assets and most long-term liabilities.  The difference between assets and liabilities will continue to be reported as “fund balance,” which in turn is divided between non-spendable, restricted, committed, assigned, and unassigned fund balance. Special rules apply when a nonmajor funds column is used. o Non-spendable – balances in permanent funds and inventories permanently precluded from conversion to cash. They could also apply to long-term receivables if the receivable is not restricted, committed, or assigned. Cemetery trusts, where individuals leave funds to a government for perpetual care, are typical examples of non-spendable balances. Inventories not for sale are also non-spendable because by nature, they are not cash or convertible to cash unless sold. o Restricted – requires inflows and outflows of resources and balances be constrained to a specific purpose by enabling legislation, external parties, or constitutional provisions. Enabling legislation authorizes a government to levy, charge, or otherwise mandate payment of resources from external providers. It also includes a legally enforceable requirement that the resources can only be used for specific purposes enumerated in the law. Restricted fund balances are defined similarly to restricted net position. o Committed – the balances with constraints imposed by the government using the highest level of decision-making authority. The constraints can only be removed or changed by the same decision-making authority taking the same type of action. For example, when a city council decides by ordinance or special district board decides by resolution to spend a certain amount of funds for construction and the council or 144 Section 2, Itemd.

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Accounting Concepts 27 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 board is the highest decision-making authority. Only another ordinance or resolution could overturn the original action. o Assigned – the amounts intended for a specific purpose by a government’s management (department/agency heads and other signatory authorities) and are also appropriations of existing fund balances. o Unassigned – the amounts available for any purpose (i.e., amounts not precluded by a management decision, law, or constitutional provision in the general fund). For other funds, other than the general fund, negative amounts could occur when assigned, committed, or restricted amounts are too high. If a negative unassigned amount occurs, the assigned, committed, and other amounts should be reduced until the negative is cleared.  A reconciliation schedule to explain the difference between the numbers reported on the governmental fund balance sheet and the numbers reported for “governmental activities” in the government-wide statement of net position must be presented in an accompanying schedule immediately following the balance sheet. Most of the differences result from differences in MFBA between the governmental fund financial statements and the government-wide financial statements. Another cause of difference is the fact that the residual balances of internal service funds normally are reported as part of governmental activities in the government-wide financial statements, even though internal service funds themselves are accounted for as proprietary funds rather than governmental funds. Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance – Governmental funds will continue to report a statement of revenues, expenditures, and changes in fund balances. This statement should be presented with revenues reported by major source and expenditures reported by function/sub-function. Some of the key features of this revised statement are as follows:  The basic format used must be “revenues minus expenditures, plus or minus other financing sources and uses, plus beginning fund balance equals ending fund balance.”  Again, information is reported by individual major fund rather than by fund type. The reporting of a total column is mandatory.  Distinguishing between operating and residual equity transfers is no longer required; instead both will be treated simply as “transfers” and reported as other financing sources and uses, as appropriate.  “Special items” are transactions under management’s control, but are either unusual in nature or infrequent in occurrence, but not both. They are reported as a separate line item following other financing sources and uses. Similar treatment is afforded to “extraordinary items,” which are transactions not under management’s control both unusual in nature and infrequent in occurrence. A separate line item would follow any “special items.”  A reconciliation schedule is required to explain the difference between the numbers reported on the governmental fund statement of revenues, expenditures, and changes in fund balance and the numbers reported for “governmental activities” in the government-wide statement of 145 Section 2, Itemd.

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Accounting Concepts 28 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 activities must be presented in an accompanying schedule immediately following the statement. Debt Proceeds – Underwriter fees are frequently withheld from the amount of debt issue proceeds transmitted to the issuer. Previously, many governments simply reported the net proceeds (cash received) as an “Other Financing Source” (usually in a capital projects fund). Under GASB 34, an “Other Financing Source” equal to the face amount of the debt should be reported in the governmental fund receiving the debt proceeds (usually a capital projects fund) in a caption such as “Bonds Issued,” or “Long-term notes issued.” Any issuance costs paid out of debt proceeds, such as underwriter fees, should be reported as expenditures. Debt Refundings – Under GASB 34, all refundings that result in the defeasance or redemption of debt should be reported in the same way as debt proceeds. Amounts of the new debt issued and placed into escrow or used to retire debt should be reported as other financing sources or uses, as applicable. Sales of Capital Assets – The receipt of proceeds from the sale of capital assets (i.e., General Capital Assets) should be reported as an “Other Financing Source – Proceeds from Sale of Assets.” The sale of a capital asset may be a “special item” if it meets those conditions. Sales of capital assets accounted for in an enterprise fund will usually generate either a gain or loss on the sale that will be reported on the enterprise fund’s statement of revenues, expenditures and changes in fund net position. If the governing board chooses to credit the proceeds from the sale of property recorded in an enterprise fund to the general fund, the gain or loss from the sale of the property should be recognized in the enterprise fund that owned the property, and a transfer made to the general fund for the amount of the proceeds from the sale. Conclusion – Governmental Funds – GASB 34 essentially retains the traditional accounting and financial reporting for governmental funds. The governmental fund financial statements are likely to be the most familiar piece of the new financial reporting model. However, some important changes have occurred, including the introduction of major fund reporting, the introduction of a new fund type (i.e., permanent funds) and the elimination of the requirement to include budgetary comparisons as part of the basic financial statements. Budgetary comparisons are now required to be reported in the Required Supplementary Information (RSI). In addition, GASB has clarified GAAP related to the proper treatment of current debt refundings, the receipt of debt proceeds, and the receipt of proceeds from the sale of capital assets. Proprietary Fund Financial Statements – Under GASB 34, governments will continue to report two types of proprietary funds (i.e., enterprise fund and internal service fund). Both types of proprietary funds will be reported using the economic resources measurement focus and the accrual basis of accounting. These are the same MFBA as will be applied in the preparation of the government-wide financial statements. Under GASB 34, the use of an enterprise fund normally is restricted to activities “for which a fee is charged to external users for goods or services.” Enterprise funds must be established whenever any of the following criteria are met:  Debt backed solely by fees and charges. If debt has been issued that is backed solely by fees and charges, then an enterprise fund must be used to account for the activity. 146 Section 2, Itemd.

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Accounting Concepts 29 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014  Legal requirement to recover cost. An enterprise fund must be used if the cost of providing services for an activity, including capital costs such as depreciation or debt service, must legally be recovered through fees or charges.  Policy decision to recover cost. The use of an enterprise fund is necessary if it is the government’s policy to establish fees or charges for an activity that are designed to recover the cost of providing services including capital costs such as depreciation or debt service. As mentioned previously, under GASB 34, the focus of the basic financial statements has shifted from fund types to individual major funds. In other words, a separate column for each individual major enterprise fund will be presented in the proprietary fund financial statements. Internal service funds, though, will always be presented in the aggregate in the fund financial statements. Major individual enterprise funds will be those that meet the following criteria: 1. An individual fund that reports at least ten percent (10%) of any of the following: a. Total governmental fund assets, or b. Total governmental fund liabilities, or c. Total governmental fund revenues, or d. Total governmental fund expenditures, and 2. The same element that met the ten percent (10%) criterion in (1) is at least five percent (5%) of the corresponding element total for all governmental and enterprise funds combined. Nonmajor funds may be reported singly, or combined into a “nonmajor proprietary funds” column. Traditionally, proprietary funds, like private-sector businesses, have taken a “capital maintenance” approach to preparing their financial statements. This approach carefully distinguished the portion of net position provided by “investors” (i.e., “contributed capital”), from the portion of net position generated from operations (i.e., retained earnings). Under the new reporting model, proprietary fund financial statements will no longer distinguish between contributed capital and retained earnings. It will, however, focus on the limitations on the use of assets. As such, proprietary fund net position will be classified as invested in capital assets, net of related debt, as restricted net position, and as unrestricted net position. For Proprietary Funds, the required financial statements are: 1. The Balance Sheet, 2. The Statement of Revenues, Expenses and Changes in Fund Net Position; and, 3. The Statement of Cash Flows. Proprietary Funds Balance Sheet – Under the new reporting model, proprietary funds will focus on net position rather than on the degree to which they have preserved capital. The prior balance sheet format will be retained, with the following terminology change: the appropriate “net position” terminology and categories shall be used in place of “retained earnings” and “contributed capital.” 147 Section 2, Itemd.

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Accounting Concepts 30 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Additionally, a classified presentation of assets and liabilities in the statement of position (balance sheet) is now required (i.e., Assets = Liabilities + Net Position). Proprietary Funds Statement of Revenues, Expenses and Changes in Fund Net Position – The key features of the proprietary fund operating statement are as follows:  Each major enterprise fund will be presented in its own column with a total column for all enterprise funds.  Internal service funds will be aggregated in a single column presenting all internal service funds separately from enterprise funds to underscore the connection between the enterprise funds and the business-type activities reported in the government-wide financial statements.  Contributions of capital will be reported as a separate line item in the statement of activities following “non-operating revenues (expenses).” Proprietary Funds Statement of Cash Flows – The main purpose of the statement of cash flows is to provide relevant information about the cash received and cash disbursed by a proprietary fund during the fiscal year. Corollary purposes are to aid the reader in: 1. Assessing the fund’s ability to generate positive net cash flows. 2. Assessing the fund’s ability to meet its obligations, its ability to support proprietary funds’ operations, and its need for future financing. 3. Assessing the reasons for differences between net income and the associated cash receipts and disbursements. 4. Assessing the effects on a fund’s financial position of both its cash and non-cash investing and financing transactions during a period. Cash not only includes cash on hand, demand deposits, and short-term time deposits (passbook savings), but also includes savings certificates and highly liquid investments with terms to maturity of three months (90 to 92 days) or less when acquired. However, a security reaching its final three months to maturity, but which was acquired more than three months before maturity does not get reclassified as a cash equivalent. Restricted cash balances, usually classified as non-current assets, are included in the cash and cash equivalents definition regardless of the restrictions on their use. The notes to the financial statements should include a definition of cash and cash equivalents applied to the statement of cash flows. Preparation – In the preparation of the statement of cash flows, GASB requires four cash flow categories:  Cash Flows from Operating Activities 148 Section 2, Itemd.

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Accounting Concepts 31 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014  Cash Flows from Noncapital Financing Activities  Cash Flows from Capital and Related Financing Activities  Cash Flows from Investing Activities Cash Flows from Operating activities – The proprietary fund cash flows from operating activities classification generally incorporates only the cash effects of transactions and events that enter into operating income rather than net income. Consequently, the cash effects associated with non- operating revenues and expenses (e.g., interest revenue, interest expense) are not included in cash flows from operating activities. The GASB Codification states “Operating activities generally result from providing services and producing and delivering goods, and include all transactions and other events that are not defined as capital and related financing, noncapital financing, or investing activities…” Cash Flows from Noncapital Financing Activities and Cash Flows from Capital and Related Financing Activities are distinguished by whether the cash flow is clearly attributable to the financing of capital assets acquisition, construction, or improvement. Cash flows from issuing (or repaying) debt, interest payments, interfund transfers from other funds, and certain other transactions will be classified as capital and related financing activities if clearly attributable to capital asset financing. Otherwise, they are classified as noncapital financing activities. Cash Flows from Investing Activities include: (a) making and collecting most loans; (b) making or disposing of investments in debt or equity instruments; and (c) the related interest and dividends received. Noncash Investing, Capital, and Related Financing Activities – Information about all investing, capital, and financing activities of a governmental enterprise, during a period that affect recognized assets or liabilities but do not result in cash receipts or cash payments in the period, should be reported. This information should be presented on the same page as the statement of cash flows. Examples of noncash transactions are acquiring assets by assuming directly related liabilities; obtaining an asset by entering into a capital lease; and exchanging noncash assets or liabilities for other noncash assets or liabilities. Major individual enterprise funds will be presented in separate columns on this statement with all internal service funds aggregated into a single column. A total column for all enterprise funds must be included. Proprietary funds are currently required to present a statement of cash flows. GASB Statement No. 9 allows governments to use either the direct method or the indirect method to report cash flows from operating activities but recommends the direct method. The direct method presents information on individual types of cash flows (e.g., “receipts from customers,” “payments to suppliers,” “payments to employees”); whereas the indirect method simply furnishes a reconciliation of the differences that exist between “cash flows from operating activities” and “operating income.” GASB Statement No. 34 amends GASB Statement No. 9 to require the use of the direct method in all cases, with the appropriate reconciliation prepared using the indirect method. When the direct method is used, certain operating cash flows must be reported as separate line items. 149 Section 2, Itemd.

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Section 2, Itema. (bb) Vehicles temporarily parked (less than twenty four {24} hours) engaged in performing a service activity on the commercial lot and/or parcel of land in which the service is being performed (less than twenty four {24} hours). (cc) Vehicles used in association with construction or maintenance activities; this vehicle is to be parked on the commercial property that the activity is taking place on and will be removed when construction and/or the maintenance has been completed. (7) All overnight street parking is prohibited. (i) Fencing: (ep) Fences shall be no more than four (4) feet high between the front building line and front property line. Structural posts associated with this fencing will be situated on the interior side of the fence. (2) Perimeter fences along side or rear property lines shall be no more than eight (8) feet high for commercial lots. Fences will not be constructed on top of property lines. Structural posts associated with all perimeter fences will be situated on the interior side of the fence. (3) Electric and barbed wire fencing is prohibited below six (6) feet. (8) Fencing and walls may be placed within drainage and utility easements, locates will be required by utility company. If fencing or walls are damaged due to utility improvements, repairs, snow removal, etc., the owner will accept full responsibility for any and all costs for repairs. (9) Construction fences are allowed during initial construction of a structure. It will be constructed on the property of the primary building site. The Certificate of Occupancy will not be issued until the construction fence is removed. Gj) Accessory Uses and Buildings: qd) Storage/Accessory buildings will be permitted with a primary commercial structure on a commercial lot. These structures will only be permitted on the same lot with a primary commercial structure. (2) Storage/Accessory buildings will be no larger than allowed by the setbacks, vehicular parking and landscaping requirements. (3) Steel Shipping Containers and/or Cargo/Semi Trailer are allowed in this zoning district, so long as they are placed behind the primary structure and meet the allowable setback requirements. Stacking of containers is prohibited. {k) Authorized Signs: (1) Sign standards for the “C” Commercial Zoning District are presented in Part 4 Development Standards, see Section 4-801 and 4-803. (I) Fire Protectio: (1) All buildings that reach the maximum allowable building height for this zoning district will be required to install automatic sprinkler systems. The installation of these systems will be made in accordance with National Fire Protection Association requirements outlined in NFPA 13. (2) A defensible space plan will be prepared for commercial properties located in potential wildfire hazard areas (Figure 3-1). The defensible space plan will address how the landowner will manage vegetation within a one hundred (100) foot radius of the commercial facility, or the maximum radius allowed within the property owned by the landowner. Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed ~ 3 Reading = November 21, 2023 Page 67 15

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Accounting Concepts 32 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Indirectly Determining Direct-Method Cash Flows – GASB Statement No. 9 states that under the direct method, governments should, at a minimum, separately report these classes of operating cash receipts and payments: 1. Cash receipts from customers 2. Cash receipts from reciprocal interfund transactions with other funds 3. Other operating cash receipts, if any 4. Cash payments to other suppliers of goods or services 5. Cash payments to employees for services 6. Cash payments for reciprocal interfund transactions with other funds, including payments in lieu of taxes 7. Other operating cash payments, if any Items 1, 4, and 5 generally will account for the majority of cash flows from operating activities and, depending on the particular accounting system, may require substantial time and effort to accumulate actual amounts. As mentioned in footnote 82 to paragraph 440 in the Basis for Conclusions of GASB 34, however, acceptable approximations of these amounts may be determined indirectly.  Essentially, the accrual-basis revenues and expenses are adjusted for changes in related accounts receivable and payable.  Operating revenue is adjusted to determine “cash received from customers” by: (a) adding the beginning customer accounts receivable balance to account for cash collected on prior years’ sales; and (b) deducting the end-of-the-year customer accounts receivable balance to adjust for the cash not collected from this year’s sales.  Salaries and benefits expense is adjusted to determine “cash paid to employees” by: (a) adding the beginning payroll-related accruals to recognize cash that was paid out this year for last year’s payroll expenses; and (b) deducting the ending payroll-related accruals to account for the cash that will be paid next year for payroll expenses this year.  Total operating expenses, excluding salaries and employee benefits, and depreciation (an allocation) are adjusted to determine the “cash paid to suppliers” by adding the beginning accounts payable balance and deducting the ending accounts payable balance. The principal advantage of the direct method is that it shows operating cash receipts and payments. That is, it is more consistent with the objective of a statement of cash flows, which is to provide information about cash receipts and cash payments, than the indirect method, which does not report operating cash receipts and payments. Supporters of the direct method contend that knowledge of the specific sources of operating cash receipts and the purposes for which operating cash payments were made in past periods is useful in estimating future operating cash flows. Furthermore, information 150 Section 2, Itemd.

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Accounting Concepts 33 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 about the amounts of major classes of operating cash receipts and payments is more useful than information only about the arithmetic sum (i.e., the net cash flow from operating activities). Proprietary Funds Conclusion – The MFBA for proprietary funds has remained basically unchanged. Total enterprise fund amounts appearing in the fund financial statements normally will require little, if any, adjusting when carried to the government-wide financial statements. Fiduciary Fund Financial Statements – Under GAAP, there is a single fiduciary fund type (i.e., trust and agency funds) that is subdivided as follows:  Private - Purpose Trust Funds  Pension Trust Funds  Investment Trust Funds (created by GASB Statement No. 31)  Agency Funds Under GASB Statement No. 34, all fiduciary funds, except agency funds, will report the same two basic financial statements. The required financial statements are: 1. The Statement of Fiduciary Net Position; and 2. The Statement of Changes in Fiduciary Net Position. Agency funds will only report the statement of fiduciary net position because of their purely custodial nature. Fiduciary funds are never to be considered major funds. Instead, fiduciary fund financial statements will present aggregated information by fund type (i.e., pension trust funds, investment trust funds, private-purpose trust funds, agency funds). Basic Financial Statements - Notes to Financial Statements Notes Amended by GASB Statement No. 34 – The notes to the financial statements should communicate information essential for fair presentation of the financial statements that is not displayed on the face of the financial statements. As such, the notes are an integral part of the basic financial statements. The notes should focus on the primary government; specifically, its governmental activities, business-type activities, major funds, and nonmajor funds in the aggregate. Reporting Component Units - Paragraph 42 of Statement 14, as amended by Statement 39 requires that “financial statements of the reporting entity should provide an overview of the entity, yet allow users to distinguish between the primary government and its component units.” Statement 14, paragraph 11 states “…the reporting entity’s financial statements should …provide an overview of the discretely presented component units.” Information about the government’s discrete component units should be presented as discussed in Statement 14, paragraph 63, as amended by Statement 61, paragraph 11b. Guidance pertaining to 151 Section 2, Itemd.

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Accounting Concepts 34 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 existing note disclosures is found in National Council on Governmental Accounting (NCGA) Interpretation 6, as amended. In addition, GASB Statement No. 39 and GASB Statement No. 61 establish additional guidance on the application of existing standards for the assessment of potential component units in determining the financial reporting entity. These financial reporting requirements are met by discrete presentation of component unit financial data in the statement of net position and the statement of activities. Component units that are fiduciary in nature, however, should be included only in the fund financial statements with the primary government’s fiduciary funds. Blended component units should be reported in accordance with Statement 14, paragraph 52 through 54, as amended by Statement 61, paragraph 56-58. Paragraph 51 of Statement 14, as amended Statement 61, paragraph 7a, requires information about each major component unit included in the basic financial statements of the reporting entity, except for component units that are fiduciary in nature. Major component unit reporting requirements should be satisfied by any of the following: 1. Presenting each major component unit in a separate column in the reporting entity’s statements of net position and activities. 2. Including combining statements of major component units in the reporting entity’s basic statements after the fund financial statements. (Nonmajor component units should be aggregate in a single column. A combining statement for the nonmajor component units is not required, but may be presented as supplementary information.) 3. Presenting condensed financial statements in the notes to the reporting entity’s financial statements. Reconciling from Fund Statements to Entity-Wide Financial Statements Converting from Modified Accrual Basis to Accrual Basis – The accounting records for governmental funds are generally established by fund and are maintained on a day-to-day basis using the modified accrual basis of accounting. Adjustments are necessary to convert governmental fund financial statement totals prepared using the modified accrual basis of accounting to the government- wide financial statement amounts which must be presented on the accrual basis of accounting. Preparation and Placement of Reconciliation – To convert the fund financial statements from the modified accrual basis of accounting to the accrual basis of accounting, a reconciliation must be prepared and presented with the basic financial statements. The reconciliation explains adjustments made to total fund balance on the governmental funds balance sheet to arrive at total net position on the government-wide statement of net position. The reconciliation also explains adjustments made to the net change in fund balances on the statement of revenues, expenditures, and changes in fund balances of the governmental funds to arrive at the change in net position on the government-wide statement of activities. The reconciliation shall be included with the basic financial statements in an accompanying schedule. The schedule should be considered a continuation of the fund financial statement; therefore, the 152 Section 2, Itemd.

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Accounting Concepts 35 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 schedule should be on the page immediately following the statement it supports. Presenting the reconciliation on a separate page allows extra room for explanations. Reconciliation Worksheet – A reconciliation worksheet should be prepared to help in converting governmental fund financial statement amounts reported on the modified accrual basis of accounting to government-wide financial statement amounts reported on the accrual basis of accounting. This worksheet will not only help in keeping the financial statements in balance but will provide adjustment explanations for audit purposes and help in preparing the reconciliation presented as part of the basic financial statements. The worksheet should consist of four columns. The first column would represent the fund financial statement amounts by individual account. The next two columns would represent debit and credit columns. The adjustment amounts or reconciling items would be reflected in these columns. The fourth column would reflect government-wide statement amounts; the result of taking the fund statement amounts and either adding or subtracting debit and/or credit adjustments. Explanations for the debit and credit adjustments should be reflected on the worksheet. It is also recommended a notation be made, to the right of the worksheet, explaining how government-wide totals are reported on the statement of activities. Annual Report Forms – The following Statements are required under GASB 34:  Government-Wide Financial Statements  Fund Financial Statements o Governmental Funds o Proprietary Funds o Fiduciary Funds o Required Supplementary Information  Fund Financial Statement Combining Worksheets o Combining Balance Sheet - Nonmajor Governmental Funds o Combining Statement of Revenues, Expenditures and Changes in Fund Balances 153 Section 2, Itemd.

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Budgeting 36 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Section 2: Budgets and Appropriations Introduction ........................................................................................................................................ 37 Budget Preparation ............................................................................................................................ 38 Department of Audit’s Budget Format .................................................................................... 38 Special District’s Budget Form ............................................................................................... 40 Budget Adoption ................................................................................................................................ 41 Budget Execution ............................................................................................................................... 42 Timeline Checklists 1-4 ...................................................................................................................... 43 154 Section 2, Itemd.

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Budgeting 37 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Introduction The budget is the master financial plan of the governmental entity, showing the proposed cost for each function of activity and the proposed means of financing them. The budget should not be thought of merely as a means of determining the amount to be raised by tax levy to supplement other revenues. The budget should be comprehensive, covering all proposed expenditures and all anticipated receipts and revenues, regardless of source. Expenditure estimates should be in sufficient detail to show the need for the appropriations requested, and cover all items, whether for ordinary operation or capital outlay. Revenue estimates should be made with due consideration for possible failure to realize the full amount anticipated, and thereby avoid the possibility of revenue deficits during the fiscal year. In addition to being required by Wyoming statutes and the Department of Audit (W.S. 15-2-201 for towns with populations of 4,000 or less, W.S. 16-4-103 for towns with populations of over 4,000, first class cities and towns with the city manager form of government, and W.S. 16-4-125(c) for all other governmental entities), the necessity of preparation and use of a budget cannot be overemphasized. The annual budgetary process involves three phases: preparation, adoption, and execution. The preparation phase of the budgetary process is the responsibility of the designated budget officer (usually the clerk or treasurer). It is accomplished by the correlation of financial data produced by the accounting system and the projected program requirements of the various functions and activities for which a particular governmental entity may have responsibility. The adoption phase involves the proposed budget being presented to the governing body for consideration, possible modification and final enactment. The budget execution phase is the phase of the budget cycle which encompasses all the actions required to effectively, efficiently, and economically accomplish the programs for which funds were request and approved. 155 Section 2, Itemd.

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Budgeting 38 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Budget Preparation The appropriate budget officer (generally the clerk or treasurer) shall prepare a proposed budget for each fund and file the proposed budget with the governing body in a timely fashion allowing the governing body to meet the hearing date and notice requirements established by W.S. 16-4-109. Incorporated towns not subject to the Uniform Municipal Fiscal Procedures Act (i.e., incorporated towns having 4,000 or less constituents) and special purpose districts having the authority under the general laws of Wyoming to levy taxes or impose assessments and public entities receiving funds from a municipality, as defined by W.S. 16-4-102(a)(xiv), shall prepare budgets in a format acceptable to the Director of the State Department of Audit [W.S. 16-4-125(c)]. In addition, special districts must report their budget to the Department of Audit and the Board of County Commissioners [W.S 9-1-507(a)(viii)]. To enhance consistency, the Department of Audit has created a budget form for which only special districts are required to use when preparing their budget. The budget form is available on the Department of Audit’s website. In addition, the format of the proposed budget for which a municipality, as defined by W.S. 16-4- 102(a)(xiv), shall be prepared to best serve the municipality except the budget formats for community colleges shall be uniform and approved by the community college commission and the Director of the State Department of Audit [W.S. 16-4-104(b)]. However, municipalities, as defined by W.S. 16-4-102(a)(xiv), must follow the budget requirements as defined in W.S. 16-4-104. Further, the degree of detail necessary to provide adequate control over expenditures will vary from entity to entity. However, at a minimum, each governmental entity shall specify functions when preparing the budget. The Department of Audit’s Uniform Chart of Accounts provides flexibility for varying degrees of control. Intra-governmental and enterprise fund budgets are required for adequate management control and for public information, including financial statements of condition, work programs, and any other costs as the governing body may request. These fund accounts shall not be deemed to have spent amounts in excess of those budgeted when the funds available from all sources are sufficient to cover the additional operating expenditures that have been approved by the governing body [W.S. 16-4- 103]. The governing body may not make any appropriation in excess of the estimated expendable revenues in the fund for the budget year. It is a violation to budget to spend more than the resources available (negative spending) [W.S. 15-2-201 and W.S. 16-4-110]. Department of Audit’s Budget Format The budget format, as designed by the Department of Audit for required entities, shall have five basic sections [W.S. 16-4-104]: A. Budget Message B. Budget Summary C. Statements of Cash Available D. Revenue Forecasts E. Expenditure Plan 156 Section 2, Itemd.

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Budgeting 39 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Each proposed and adopted budget shall be accompanied by a budget message in explanation of the budget. The budget message shall contain an outline of the proposed financial policies for the budget year and describe in connection therewith the important features of the budgetary plan. It shall also state the reasons for changes from the previous year in appropriation and revenue items and explain any major changes in financial policy [W.S. 16-4-104]. The Department of Audit’s budget format is designed to manage the budgeting by individual fund. Budgets for all funds should contain essentially the same detail. Budgets for governmental entities are required by W.S. 16-4-104 to contain: 1. Actual revenues and expenditures for the last completed fiscal year. 2. Estimated total revenues and expenditures for the current fiscal year. 3. Estimated available revenues and expenditures for the ensuing fiscal year. The Statements of Cash Available, the Revenue Forecasts and Expenditure Plan shall document past, present, and future financial information that supports the Budget Summary. An ideal method of preparing a budget with this information is to have four columns labeled Actual Prior Year, Actual Current Year, Tentative Budget, and Approved Budget for the revenue and expenditure schedules.  The Actual Prior Year column should contain the financial information for the last complete fiscal year.  The Actual Current Year column should contain year-to-date data through the month proceeding the month in which the budget is prepared, plus estimated information for the remainder of the current fiscal year.  The Tentative Budget is the unapproved budget, while the Approved Budget is the final approved budget for the next fiscal year.  Once the detailed revenue and expenditure budget schedules are created, the aggregate totals of these budgets should be used to populate the Budget Summary. For instance, if a budget is being prepared for the fiscal year ending June 30, 2014, the Actual Prior Year would be June 30, 2012. The Actual Current Year (i.e., the year in which the budget is being prepared) would be the fiscal year ending June 30, 2013. Since the budget should be prepared during the last quarter of the current fiscal year (usually beginning in April), the actual figures for April, May, and June would be estimated for the Actual Current Year column. The Tentative Budget would be the estimated revenues and expenditures for the fiscal year ending June 30, 2014 and the Approved Budget would be the budget after the budget hearing and the approval. In addition, to improve management control of the budget, anticipated revenue and expenditures should be shown for all appropriate accounts presented in the Chart of Accounts. However, the governing body may deem it unnecessary to determine budgeting by object code. 157 Section 2, Itemd.

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Budgeting 40 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 In preparing the annual budget a governmental entity may accumulate net position in any enterprise or intra-governmental service fund or accumulate a fund surplus in any other fund. However, the surplus in the general fund may only be used for a few specific purposes [W.S. 16-4-105]. Special District’s Budget Form As mentioned above, the Department of Audit has created a budget form for which only special districts are required to follow as required by the W.S. 9-1-507(a)(viii). The special district budget form can be found on the Department of Audit’s website (http://publicfunds.wyo.gov). The budget form and instructions should be studied carefully to make sure the special district’s budget is prepared and adopted in conformity with all provisions. To enhance consistency between all special district budgets, the form calls for the presentation of certain information that is required of those entities subject to the Uniform Municipal Fiscal Procedures Act. The three items specifically required by the Act are the budget message, budgets for the enterprise funds, and the two years of historical financial information for all budgets. To properly control and administer a budget, the same revenue and expenditure categories must be used for both the budget and the actual reporting process. As such, the Department of Audit’s Budget Form and Uniform Chart of Accounts align. This conformity enhances consistency and provides for meaningful budget to actual comparisons. Further, the Uniform Chart of Accounts for special districts, and therefore the Budget Form, was created to fit as precisely as possible into the required annual reporting forms (e.g., Survey of Local Government Finances (F-32)). Further, all applicable forms should be completed and if additional schedules or exhibits are needed for additional funds and/or departments, they should be prepared and inserted where necessary. Finally, a copy of the hearing notice, proposed budget, and any significant changes to the proposed budget must be submitted to both the Department of Audit and the Board of County Commissioners of the county where the special district is located no later than June 1 of each year. For electronic submission to the Department of Audit, please email to doa-pfd-web@wyo.gov. For hardcopy submission, mail to: Wyoming Department of Audit, Public Funds Division Herschler Building, 3rd Floor East Wing 122 West 25th Street Cheyenne, WY 82002 158 Section 2, Itemd.

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Budgeting 41 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Budget Adoption The proposed budget shall be reviewed and considered by the governing body in a regular or special meeting called for this purpose. Following a public hearing as provided in W.S. 16-4-109, the governing body shall adopt a budget [W.S. 16-4-104(e)]. The budget shall be passed by ordinance, other than special district, which shall be approved and passed by resolution (by minutes). 159 Section 2, Itemd.

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Section 2, Itema. a. The defensible space plan will be reviewed and approved by an authorized representative of the Alpine Fire District and submitted with any building permit application. Section 3-206. LI. Light Industrial District (a) Intent and Purpose of District: This district is intended to encourage the development of smaller manufacturing facilities which produce finished products and/or parts from previously prepared materials. The Light Industrial District is also to provide area within the community for the storage and distribution of finished products, the storage of heavy equipment, industrial service and repair operations, as well as laboratory and administrative facilities supporting light industrial operations. The Light Industrial District regulations are intended to provide adequate vehicular parking, setbacks, landscaping and/or other screening to ensure compatibility with adjoining land uses, as well as accessibility to community utility systems and community open space areas. (b) Permitted Uses: All structures are limited to stick-built, manufactured or modular units. Q) (2) @) (4) (5) (6) (7) (8) (9) (10) aly (12) (13) Manufacturing of finished products, or parts, including processing, fabrication, assembly, treatment, packaging, canning and/or bottling, incidental storage, as well as the wholesale distribution of such products, Light industrial parks. Regional warehouse and distribution facilities. Construction and maintenance equipment yards. Cabinet, plumbing, welding, and fabrication shops. Industrial service and repair operations. Storage yards for heavy equipment and industrial materials. Truck terminals. Solid waste collection or transfer facilities. Eating/drinking establishments, specific to the distribution business, which could include: cafes/restaurants tap and/or tasting rooms, branded merchandise. Mobile food dispensaries. Structures supporting regional and community utility systems. Structures will be constructed out of new or recycled materials. The relocation and/or moving in of old or used structures are prohibited. (c) Light Industrial Building Standards: ay (2) Required building standards for light industrial structures in the “LI” Light Industrial District are presented in Part 4, Section 506 of the Alpine Land Use and Development Code. All buildings in the “LI” Light Industrial District will require a plan review by the Building Official - Building Inspector, Zoning Administrator, or his or her representative, prior to the issuance of a building permit. Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed - 3% Reading = November 21, 2023 Page 68 16

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Budgeting 42 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Budget Execution The budget execution phase is the phase of the budget cycle which encompasses all the actions required to effectively, efficiently, and economically accomplish the programs for which funds were requested and approved. During this phase, it is important to align the budget classifications with the chart of accounts in order to facilitate the meaningful comparison of actual against budgeted revenues and expenditures. Performing this comparison will help to ensure spending is within approved budget limits. It is important to remain within budget, as it is against state statute and therefore illegal to ‘go over’ budget [W.S. 16-4-108(a)]. In order to prevent unauthorized and illegal spending, if an unforeseen increase in revenues or expenditures occurs, it may be necessary to amend the budget. The budget must be amended if the entity intends to spend more than the total amount of expenditures approved within the budget [W.S. 16-4-108(a)]. Amending the budget must be approved prior to exceeding the budget. It is unnecessary to amend the budget if budgeted funds are moved around, but remain under or equal to the total approved expenditure. In the latter situation, although it is unnecessary to amend the budget, the movement must be approved in a board meeting and documented in the meeting minutes [W.S. 16-4-112]. For instance, if an entity only budgeted for a police department to spend $5,000 on uniforms and $15,000 on a vehicle, their budgeted “bottom line” expenditures would total $20,000 ($15,000+$5,000). If the actual vehicle cost $11,000, the police department would be able to move $4,000 ($15,000-$11,000) from the vehicle budget to the uniforms, as long as the board approved the movement and it was documented in the meeting minutes. However, if the actual vehicle cost $25,000 and the department purchased the vehicle, they would have gone over budget by $10,000, since the “bottom line” expenditure would have totaled $30,000 ($25,000+$5,000). This would be illegal if the entity did not amend their budget appropriately. Therefore, prior to purchase, the department would have to amend the budget. If the budget is amended and the estimated expendable revenues remain greater than expenditures, as required by state statutes [W.S. 15-2-201 and W.S. 16- 4-110], then the department could purchase the vehicle legally. It is important to note that additional funding sources such as grants or special appropriations may not be known at the time of the original budget preparation, but become available at a later date. Even if the cash is available, the authorization to spend the unexpected revenue has not been made. These funds must then be included in an amended budget or remain unspent. If it is necessary to amend a budget, perform the following items: 1. Publish a hearing notice to include a summary of the tentative amended budget. 2. Hold a hearing to adopt the amended budget. 3. Then, send a copy of the certified amended budget to the county commissioners (at the discretion of the commissioners). 4. If significant, send the amended budget to the Department of Audit, Public Funds Division. Emergency Expenditures – If the governing body determines an emergency exists and the expenditure of money in excess of the general fund budget is necessary, it may make the expenditures from revenues available under W.S. 16-4-105(a)(ii) as reasonably necessary to meet the emergency. Notice of the declaration of emergency shall be published in a newspaper of general circulation in the municipality. 160 Section 2, Itemd.

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Budgeting 43 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Timeline Checklists 1-4 The following checklists are available to help guide each type of governmental entity through the budget time table. Checklist 1 – Budget Time Table – Municipalities (Cities and Towns with population greater than 4000 constituents) Dates Function in Budget Preparation and Filing Completed? May 1 All departments are to submit budget requests to the budget officer no later than this date [W.S. 16-4-104(a)]. May 15 On or before this date, the budget officer shall prepare a tentative budget for each fund and file the budget with the governing body [W.S. 16-4-104(a)]. No later than the 3rd Tuesday of June The governing body shall hold a budget hearing no later than the 3rd Tuesday in June. At least one week before the hearing date, the governing body shall publish a summary of the tentative budget, or if there is no such newspaper, post notice in three conspicuous places. (Although the statute does not specifically say so, the notice, whether published or posted, should present the date, time and place of the hearing, as well as the budget summary.) [W.S. 16-4-109] No Later than the Day AFTER the budget hearing The governing body shall, by resolution or ordinance, make the necessary appropriations and adopt the budget within 24 hours [W.S. 16-4-111]. July 31 The tax levy to be imposed shall be certified to the county commissioners on or before this date [W.S. 39-13-104(k)]. 161 Section 2, Itemd.

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Budgeting 44 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Checklist 2 - Budget Time Table – Towns with population of 4000 or less constituents Dates Function in Budget Preparation and Filing Completed? May 1 All departments are to submit budget requests to the budget officer no later than this date [W.S. 16-4-104(a)]. May 15 On or before this date, the budget officer shall prepare a tentative budget for each fund and file the budget with the governing body [W.S. 16-4-104(a)]. No later than the 3rd Tuesday of June The governing body shall hold a budget hearing no later than the 3rd Tuesday in June. As least one week before the hearing date, the governing body shall publish a summary of the tentative budget, or if there is no such newspaper, post notice in three conspicuous places. (Although the statute does not specifically say so, the notice, whether published or posted, should present the date, time and place of the hearing, as well as the budget summary.) [W.S. 16-4-109] Within the LAST QUARTER of each fiscal year The governing body shall pass an appropriations ordinance [W.S. 15-2-201(a)]. On or before the 4th Monday in May Tax levy to be imposed shall be certified to the county commissioners [W.S. 39-13-104(k)]. 162 Section 2, Itemd.

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Budgeting 45 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Checklist 3 – Budget Time Table – Counties Dates Function in Budget Preparation and Filing Completed? May 1 All departments are to submit budget requests to the budget officer no later than this date [W.S. 16-4-104(a)]. May 15 On or before this date, the budget officer shall prepare a tentative budget for each fund and file the budget with the governing body [W.S. 16-4-104(a)]. No later than the third Monday in July Hearings for county budgets shall be held not later than the third Monday in July. As least one week before the hearing date, the governing body shall publish a summary of the tentative budget, or if there is no such newspaper, post notice in three conspicuous places. (Although the statute does not specifically say so, the notice, whether published or posted, should present the date, time and place of the hearing, as well as the budget summary.) [W.S. 16-4-109] Day After the Budget Hearing The governing body shall, by resolution or ordinance, make the necessary appropriations and adopt the budget within 24 hours [W.S. 16-4-111]. July 31 The tax levy to be imposed shall be certified to the county commissioners on or before this date [W.S. 39-13-104]. 163 Section 2, Itemd.

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Budgeting 46 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Checklist 4 – Budget Time Table – Special Districts Dates Function in Budget Preparation and Filing Completed? May 1 All departments are to submit budget requests to the budget officer no later than this date [W.S. 16-4-104(a)]. May 15 On or before this date, the budget officer shall prepare a tentative budget for each fund and file the budget with the governing body [W.S. 16-4-104(a)]. June 1 Beginning 2014, each special district in this state, no matter how formed, except districts created by and subject to administration by the courts, is required to report to the department and to the board of county commissioners of the county where the special district is located its proposed budget for the next fiscal year. The report shall be made not later than June 1 of each year [W.S. 9-1-507(a)(viii)]. No later than five (5) days after the third Thursday in July For all other special purpose districts having the power to levy or require the levy of taxes not later than five (5) days after the third Thursday in July except as hereafter provided [W.S. 16-4-109]. No Later than the Day AFTER the budget hearing Within twenty-four (24) hours of the conclusion of the public hearing under W.S. 16-4-109(b), the governing body of each municipality shall, by resolution, make the necessary appropriations and adopt the budget, which, subject to future amendment, shall be in effect for the next fiscal year or two (2) fiscal years pursuant to W.S. 16-4-104(h). The final budget must be provided to the county commissions for posting to the county’s website [W.S. 18-3- 504(d)]. July 31 The tax levy to be imposed shall be certified to the county commissioners on or before this date [W.S. 39-13-104]. 164 Section 2, Itemd.

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Chart of Accounts 47 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Section 3: Uniform Chart of Accounts Introduction ........................................................................................................................................ 48 Account Structure .............................................................................................................................. 50 Terminology ........................................................................................................................................ 51 Fund Categories ................................................................................................................................. 52 Table 1 – Index of Funds ......................................................................................................... 52 Fund Definitions ...................................................................................................................... 53 Governmental Fund Definitions.................................................................................. 53 Proprietary Fund Definitions ...................................................................................... 53 Fiduciary Fund Definitions ......................................................................................... 54 Self-Balancing Accounts Definitions.......................................................................... 54 General Ledger Accounts .................................................................................................................. 55 Table 2 – Index of General Ledger Accounts ......................................................................... 55 Definitions of General Ledger Accounts ................................................................................. 59 Revenue and Other Financing Source Codes .................................................................................. 70 Table 3 – Revenue and Other Financing and Source Codes ................................................... 71 Definitions of Revenue and Other Financing Source Codes ................................................... 74 Expenditure and Other Financing Use Codes ................................................................................. 77 Table 4 – Expenditure and Other Financing Source Codes .................................................... 77 Definitions of Expenditure and Other Financing Use Codes .................................................. 82 Table 5 – Expenditure Objects ................................................................................................ 85 Definitions of Expenditure Objects ......................................................................................... 86 Small Special District Expenditures ................................................................................................. 88 Table 6 – Small Special District Expenditures ........................................................................ 88 Definitions of Small Special District Expenditures ................................................................. 91 165 Section 2, Itemd.

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Chart of Accounts 48 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Introduction The chart of accounts is the heart of a governmental entity’s accounting system because it provides the means by which all accounting events or transactions are classified and recorded. The chart of accounts also provides the framework within which information in accounting records is extracted, summarized, and reported. Accordingly, the chart of accounts should permit the classification of accounting information in ways which, (1) facilitate control of the entity’s assets and liabilities and (2) are useful to those who receive financial reports, including management, boards, investors, and the general public. To fulfill these objectives, the chart of accounts should classify information in at least the same format and level of detail as that used to prepare, review, and adopt the governmental entity’s budget. The key in establishing a coding scheme for the chart of accounts is to make sure it provides unique codes for all elements currently in the structure and also makes reasonable provisions for adding new elements or adjusting existing elements in the future. The precise number of elements to be included in each classification described earlier depends on the size, complexity, control, and reporting needs of the governmental entity. Accordingly, the number of digits needed in the coding structure may vary. However, to facilitate comparability among the various Wyoming governmental entities and to simplify the gathering of relevant financial information for required reporting purposes, the use of the coding structure presented on the following page is strongly recommended. The chart of accounts provides a systematic means by which the governmental entity may code its financial transactions. Coding is the use of numerical designations, in lieu of words or names, for the identification of specific funds or accounts. Coding simplifies the identification of transactions and may be used in either a manual or automated system. The objective underlying this standard chart is to have uniform classification of transactions. And thus uniform reporting from all governmental entities. Only through such uniformity can meaningful comparisons occur between entities. In addition to enhance meaningful comparisons, the Department of Audit’s Uniform Chart of Accounts correlates with the information required on the required annual reports (e.g., Census Reports). Although the Department of Audit recommends the use of the uniform chart of accounts, it is not required. The chart of accounts is divided into five elements, which include: (a) The Fund Structure (Table 1), (b) The General Ledger Account Summary (Table 2), (c) The Revenue Classifications (Table 3), (d) The Expenditure Classifications (Table 4), (e) The Expenditure Object (Table 5), and (f) The Small Special District Expenditures (Table 6). The fund structure is the classification which provides the basis for the fund accounting system. Coding transactions by fund allows the governmental entity to account for specific resources (tax levies) and their expenditures, which are required by law to be accounted for in a specific fund. The general ledger account summary coding controls the asset, liability, and net position/fund balance accounts. These accounts provide the governmental entity with a picture of the financial 166 Section 2, Itemd.

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Chart of Accounts 49 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 position of a particular fund at a specific point in time. These accounts are the primary source of financial data to be used in the compilation of the financial statements. The revenue classifications provide a means of coding the revenue received by the governmental entity from various sources. Revenues are defined as additions to assets which do not increase a liability, do not represent a recovery of a current expenditure and do not represent resources received from within the governmental entity (i.e., from another fund). The resources received from another fund should be classified and coded as “other financing sources.” The coding of revenue sources facilitates the primary functions of revenue accounting which are as follows: 1. To provide a means of verifying receipt of all revenues which should have been received. 2. To furnish information for preparing financial statements. 3. To implement budgeting and planning for the future, by giving necessary information about sources of revenues which have been utilized, and the amount obtained from each source. Coding by expenditure classification provides a means of controlling and identifying what the resources received were used for and which department or activity utilized them. The expenditure classifications listed in this section have been developed as a guide for collecting and recording the expenditure information in order to satisfy statutory requirements and GASB 34’s minimum “by function” requirement, provide prudent stewardship of funds and meet management needs in regard to making decisions, preparing the budget and preparing financial statements. 167 Section 2, Itemd.

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Chart of Accounts 50 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Account Structure XXX. XXXX. XXXX 1XX-4XX FUND 1XXX ASSETS 2XXX LIABILITIES 3XXX FUND EQUITY/FUND BALANCE 4XXX REVENUES 5XXX EXPENDITURES FUNCTION 6XXX EXPENDITURES OBJECT (IF APPLICABLE) 7XXX SMALL SPECIAL DISTRICT EXPENDITURES Revenue coding should be by fund and type of revenue, as determined by the revenue source, while expenditure coding is by fund, function (if applicable activity) and object (if applicable). The codings are recorded on the source documents, journalized in the books of original entry, are summarized, and are posted to each fund’s revenue budget record and expenditure budget record, respectively. When setting up a new computer accounting system, provide the Department of Audit’s Uniform Chart of Accounts to the vendor. They will be able to incorporate the numbers into the new system. 168 Section 2, Itemd.

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Chart of Accounts 51 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Terminology Source: GASB AND Government Finance Officers Association (GFOA) Revenue and Expenditure Classification GASB Codification 1800.114 through 1800.121 defines the revenue and expenditure classifications as follows. Revenue – The primary classification of governmental fund revenues is by fund and source. Major revenue source classifications are:  taxes  licenses and permits  intergovernmental revenues (Federal aid, State aid, and local contributions)  charges for services  fines and forfeits  miscellaneous Expenditure – The major accounting classification of expenditures are by:  fund  function (or program)  organization unit  activity  character  object Definitions of the major accounting classifications of expenditures from GFOA's 1994 Governmental Accounting, Auditing and Financial Reporting (GAAFR) are:  Function – a group of related activities aimed at accomplishing a major service or regulatory program. Example: "public safety" is a function o Sub-function – a grouping of related activities within a particular governmental function. Example: "police" is a sub-function of the function "public safety."  Organization unit – a responsibility center within a government.  Activity – a specific and distinguishable line of work by one or more organizational components of government for the purpose of accomplishing a function. Example (1968 & 1980 GAAFR): "food inspection" is an activity performed in discharge of the "health" function. o Sub-activity – a specific line of work performed in carrying out a governmental activity. Example: cleaning luminaries and replacing defective street lamps would be sub-activities under the activity of street light maintenance.  Character – a basis for distinguishing expenditures according to the periods they are presumed to benefit.  Object – the article purchased or the service obtained. Examples: personal services, materials and supplies, debt service. 169 Section 2, Itemd.

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(i) @ (k) () Section 3-207, {a) (b) Section 2, Itema. (cc) Vehicles used in association with construction or maintenance activities; this vehicle is to be parked on the commercial property that the activity is taking place on and will be removed when construction and/or the maintenance has been completed. (4) All overnight street parking is prohibited Fencing: () Fences shall be no more than four (4) feet high between the front building line and front property line. Structural posts associated with this fencing will be situated on the interior side of the fence. (2) Perimeter fences along side or rear property lines shall be no more than eight (8) feet high and not constructed on top of property lines. Structural posts associated with all perimeter fences will be situated on the interior side of the fence. (GB) Electric and barbed wire fencing is prohibited below six (6) feet. (4) Fencing and walls may be placed within drainage and utility easements, locates will be required by utility company. If fencing or walls are damaged due to utility improvements, repairs, snow removal, etc., owner will accept full responsibility for any and all costs for repairs. (5) Fencing is required where “L-I” is adjacent to “R-1”, “R-2”, “MRC”, “PCF” or “RC” lots, Accessory Uses and Buildings: qd) Offices, storage buildings, repair and maintenance shops and other structures directly associated with the operation of a light industrial complex, facility, or operation are permitted. These uses will only be permitted on the same lot with a primary light industrial structure. (2) Accessory buildings will be no larger than allowed by setbacks. (3) Steel Shipping Containers and/or Cargo/Semi Trailer are allowed in this zoning district, so long as they are placed behind the primary structure and meet the allowable setback requirements. Stacking of containers is prohibited. Authorized Signs: Sign Standards for the “LI” Light Industrial Zoning District are presented in Part 4 Development Standards, see Section 4-801 and 4-803. Fire Protection: All buildings that reach the maximum allowable building height for this zoning district will be required to install automatic sprinkler systems. The installation of these systems will be made in accordance with National Fire Protection Association requirements outlined in NFPA 13. PCF Public and Community Facilities District Intent_and Purpose of District: The purpose of this district is o encourage and provide areas for the development of municipal, county, state, federal, and quasi-public facilities. This district is also intended to encourage the development of churches, community visitor centers, private membership clubs, and other privately-owned facilities that are generally available for public use. Permitted Uses: All structures are limited to stick-built, manufactured or modular units. (1) Government administrative facilities Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed - 3% Reading = November 2t, 2023 Page 71 17

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Chart of Accounts 52 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Fund Categories Table 1 – Index of Funds Funds – A fund is an independent accounting entity with a self-balancing set of accounts, created for the purpose of carrying on a specific activity. It has accounts for assets, liabilities, equities, and revenue and expenditures. GOVERNMENTAL FUND CATEGORIES - 100 SERIES 101 110-129 130-149 150-169 170-189 General Fund Type Special Revenue Fund Type Debt Service Fund Type (Sinking Fund) Capital Project Fund Type Permanent Fund Type PROPRIETARY FUND CATEGORIES - 200 SERIES 200-249 241 242 243 244 245 246 247 248 249 250-299 Enterprise Fund Type Water Fund Sewer Fund Garbage Fund Electric Fund Cable TV Fund Landfill Fund Gas Fund Golf Course Fund Swimming Pool Fund Internal Service Fund Type FIDUCIARY FUND CATEGORIES - 300 SERIES 300-319 320-339 340-359 360-379 Agency Fund Type Pension (and Other Employee Benefit) Trust Fund Type Investment Trust Fund Type Private-Purpose Trust Fund Type SELF-BALANCING ACCOUNTS - 400 SERIES 400-419 420-439 General Capital Assets General Long-Term Liabilities 170 Section 2, Itemd.

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Chart of Accounts 53 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Fund Definitions Governmental Fund Definitions 101 – General Funds – used to account for and report all financial resources not accounted for and reported in another fund. Presentation of this main operating account must occur, regardless of major or non-major classification. 110-129 – Special Revenue Funds – used to account for and report the proceeds of specific revenue sources (other than trusts for individuals, private organizations, or other governments or for major capital projects) legally restricted or committed to expenditures for specified purposes other than debt service or capital projects. The term proceeds of specific revenue sources establish that one or more specific restricted or committed revenues should be the foundation for a specific revenue fund. More specifically, when grants require a separate fund, a special revenue fund should be established for each grant. Examples: Special assessments, restricted grants. 130-149 – Debt Service Funds – (Sinking Fund) – used to account for and report the accumulation of financial resources that are restricted, committed, or assigned for payment of principal and interest. It should be used to report resources if legally mandated and the financial resources that are being accumulated for principal and interest maturing in future years. Examples: General obligation bonds and special assessment bonds. Revenue bonds, such as water and sewer bonds, are reported in the fund whose revenues service the debt. 150-169 – Capital Projects Funds – to account for and report financial resources restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. Capital projects funds exclude those types of capital-related outflows financed by proprietary funds or for assets that will be held in trust for individuals, private organizations, or other governments. 170-189 – Permanent Funds – used to account for and report resources restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government’s programs – that is, for the benefit of the government or its citizenry. Permanent funds do not include private-purpose trust funds, which should be used to report situations in which the government is required to use the principal or earnings for the benefit of individuals, private organizations, or other governments. Proprietary Fund Definitions 200-249 – Enterprise Funds – used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the stated intent is that the costs (expense, including depreciation, and indirect costs) of providing goods and services to the students or general public on a continuing basis are financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. 250-299 – Internal Service Funds – used to account for and report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component unit, or to other governments, on a cost-reimbursement basis. Examples: Centralized data processing and motor pool. Internal service funds should be used only if the reporting government is the predominant participant in the activity. Otherwise, the activity should be reported as an enterprise fund. 171 Section 2, Itemd.

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Chart of Accounts 54 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Fiduciary Fund Definitions 300-319 – Agency Funds (limited to net assets held for specific persons or entities) – used to report resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Agency funds typically involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments. 320-339 – Pension (and other employee benefit trust funds) Trust Funds – used to report resources required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, other postemployment benefit plans, or other employee benefit plans. 340-359 – Investment Trust Funds – used to report the external portion of investment pools reported by the sponsoring government. 360-379 – Private-Purpose Trust Funds (such as a fund used to report escheat property) – used to report all other trust arrangements under which principal and income benefit individuals, private organizations, or other governments. Self-Balancing Accounts Definitions General Capital Assets and General Long-Term Debt – GASB 34 does not refer to the “General Fixed Asset Account Group” or the “General Long-term Debt Account Group” and does not require separately reporting this information. However, the information must continue to be accumulated for reporting in the government-wide financial statements. The following “Account Groups” are provided for the purpose of facilitating record keeping for capital assets (aka fixed assets) and long- term debt/liabilities for the government-wide financial statements. Utilizing these accounts will help to identify the differences between governmental fund modified accrual and government-wide accrual reporting. Their use is not mandatory but is recommended for the purpose stated. 400-419 – General Capital Assets – capital assets of the government not specifically related to activities reported in proprietary or fiduciary funds. General capital assets are associated with and generally arise from governmental activities. Most often, they result from expenditures of governmental fund financial resources. They should not be reported as assets in governmental funds but should be reported in the governmental activities column in the government-wide financial statements. 420-439 – General Long-Term liabilities – the unmatured principal of bonds, warrants, notes, or other forms of noncurrent or long-term general obligation indebtedness. General long-term debt is not limited to liabilities arising from debt issuances, but may also include noncurrent liabilities on lease-purchase agreements and other commitments that are not current liabilities properly recorded in governmental funds. General long-term liabilities should not be reported as liabilities in governmental funds, but should be reported in the governmental activities column in the government wide statement of net position. 172 Section 2, Itemd.

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Chart of Accounts 55 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 General Ledger Accounts Table 2 – Index of General Ledger Accounts Balance Sheet Accounts – These are the asset, liability, and fund equity accounts that make up the balance sheet of each individual fund. These accounts are not closed out at the end of an accounting period. The local unit will use only the accounts that are necessary for each separate fund. CURRENT ASSETS 1000-1199 Cash 1010–Cash 1020–Change Fund 1030–Petty Cash Fund 1040–Savings Account 1050–Certificates of Deposits 1060–Cash with Fiscal Agent 1070–Restricted Cash in Banks - Cash and Cash Equivalents 1080–Restricted Cash in Bank - Investments 1090–Emergency Reserve 1200-1399 Receivables 1200–Taxes Receivable--Current 1210–Estimated Uncollectible Taxes Receivable - Current (Credit) 1220–Taxes Receivables - Delinquent 1230–Estimated Uncollectable Taxes Receivable - Delinquent (Credit) 1240–Accounts Receivable 1250–Estimated Uncollectible Accounts Receivable (Credit) 1260–Unbilled Accounts Receivable 1270–Special Assessments Receivable - Current 1280–Special Assessments Receivable - Delinquent 1290–Special Assessments Receivable- Deferred 1300–Interest Receivable - Special Assessments 1310–Governmental Unit’s Share of Assessment Improvement Costs 1320–Estimated Uncollectible Special Assessments Receivable (Credit) 1330–Notes Receivable 1340–Due from Component Unit 1350–Due from ____ Fund 1360–Due from ____ Government 1370–Interest Receivable 1380–Accrued Interest on Investments Purchased 1390–Dividends Receivable 1400-1499 Inventory 1400–Inventory of Supplies 1410–Inventory of Stores Purchased for Resale 1500-1599 Investments 1500–Security Investments 1510–Unamortized Premiums on Investments 1520–Unamortized Discounts on Investment (Credit) 173 Section 2, Itemd.

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Chart of Accounts 56 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 1600-1629 Prepaids 1600–Deposits 1610–Prepaid Expenses 1630-1699 Other 1630–Engineering Development Costs 1640–Unamortized Discounts on Bonds Sold 1650–Investment in Joint Venture 1660–Deferred Charges NON-CURRENT ASSETS 1700-1799 Capital Assets 1700–Land 1710–Buildings 1720–Accumulated Depreciation - Buildings (Credit) 1730–Improvements Other Than Buildings 1740–Accumulated Depreciation - Improvements Other Than Buildings (Credit) 1750–Machinery and Equipment 1760–Accumulated Depreciation - Machinery and Equipment (Credit) 1770–Construction in Progress 1780–Depreciation Reserve 1800-1999 REVENUE, TRANSFERS AND OTHER DEBT ACCOUNTS 1800–Advance to ______ Fund 1810–Estimated Revenue 1820–Revenue (Credit) 1830–Bonds Authorized--Unissued 1840–Improvements Authorized 1850–Transfers In (Credit) 1860–Amount Available in Debt Service Funds 1870–Amount to be provided for Payment/Retirement of General Long-Term Debt 1880–Amount to be provided for Retirement of Special Assessment Debt 1890–Intangible Assets 1900–Accumulated Amortization - Intangible Assets (Credit) CURRENT LIABILITIES 2010–Vouchers/Accounts Payable 2020–Judgments Payable 2030–Annuities Payable 2040–Notes Payable 2050–Contracts Payable 2060–Contracts Payable - Retained Percentages 2070–Due to ____Fund 2080–Due to _____ Government 2090–Due to Terminated Employees 2100–Matured Bonds Payable 2110–Matured Interest Payable 2120–Incurred But Not Reported Claims 2130–Accrued Interest Payable 2140–Accrued Wages Payable 174 Section 2, Itemd.

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Chart of Accounts 57 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 2150–Accrued Taxes Payable 2160–Amounts Held for Special Assessment Debt Service 2170–Amounts Held for Others 2180–Customer Deposits 2190–Due to Fiscal Agent 2200–Special Assessments Collected in Advance 2210–Revenues Collected in Advance 2220–Deferred Revenue 2230–Registered Warrants 2240–General Obligation Bonds Payable--Current 2250–Revenue Bonds Payable-- Current 2260–Special Assessment Bonds Payable--Current 2270–Unamortized Premiums on Bonds Sold 2280–Capital lease Payable - Current 2290–Due to Component Unit 2300–Compensated Absences Payable--Current 2500-2699 LONG-TERM LIABILTIES 2500–State Land Investment Board (SLIB) 2510–Wyoming Water Development Commission (WWDC) 2520–General Obligation Bonds Payable 2530–Revenue Bonds Payable 2540–Capital Leases Payable 2550–Accrued Leave Payable 2560–Accrued Landfill Closure and Postclosure Care Costs 2570–Advance from _____Fund 2580–Special Assessment Debt with Government Commitment 2590–Other Long-Term Liabilities 2600–Net Other Postemployment Benefits (OPEB) Obligations 2700-2999 TRANSFERS, APPROPRIATIONS, EXPENDITURES AND ENCUMBRANCES ACCOUNTS 2700–Transfers Out (Debit) 2710–Appropriations 2720–Expenditures (Debit) 2730–Expenditures--Prior Years (Debit) 2740–Encumbrances (Debit) 3000-3399 FUND EQUITY 3000–Net Position 3010–Net Investment in Capital Assets 3100–Restricted Net Position 3110–Net Position Restricted for Revenue Bond Debt Service 3120–Net Position Restricted for Revenue Bond Retirement 3130–Net Position Restricted for Revenue Bond Contingency 3140–Net Position Restricted for Special Assessment Bond Guarantee 3150–Net Position Restricted for Bond Sinking 3160–Net Position Restricted for Equipment Repair and/or Replacement 175 Section 2, Itemd.

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Chart of Accounts 58 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 3170–Net Position Restricted for Landfill Closure and Post-closure Care Costs 3180–Net Position Restricted for Permanently Restricted Purposes 3190–Net Position Restricted for _______ 3300–Unrestricted Net Position 3400-3999 FUND BALANCE 3400–Non-spendable 3410–Inventory 3420–Prepaids 3430–Resale 3440–Advances 3450–Notes Receivable 3460–Other Fund Balance not in Spendable Form 3470–Perpetual Care Cemetery 3480–Permanent Fund Principal 3500–Restricted 3510–Debt Services 3520–Capital Projects 3530–Perpetual Care Cemetery 3540–Facilities and Promoting the City 3550–Library Purposes 3560–Park Purposes 3570–911 Purposes 3580–24/7 Sobriety 3590–Business Improvement District Purposes 3600–Other Restricted Fund Balance 3700–Committed 3710–Capital Replacements 3720–Other Committed Fund Balance 3800–Assigned 3810–Subsequent Year’s Budget 3820–Capital Outlay Accumulations 3830–Encumbrances 3840–Unemployment 3850–Other Assigned Fund Balance 3900–Unassigned 176 Section 2, Itemd.

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Chart of Accounts 59 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Definitions of General Ledger Accounts ASSETS AND OTHER DEBITS CURRENT ASSETS: Cash and Cash Equivalents 1000-1199 1010 Cash – cash on hand and demand deposits (checking accounts) 1020 Change Fund – a sum of money set aside to make change 1030 Petty Cash Fund – cash on hand or on deposit available for minor disbursements 1040 Savings Account – cash deposited in an interest bearing savings account 1050 Certificates of Deposits – interest bearing certificates of deposit. Although W.S. 9-4-831 identifies savings certificates/certificates of deposit as investments, they should nevertheless be included as cash for reporting purposes 1060 Cash with Fiscal Agent – deposits with fiscal agents for the payment of matured bonds and interest 1070 Restricted Cash in Bank – Cash and Cash Equivalent – an account which segregates cash deposited in banks which cannot be used for general operations of fund activities and when purchased, has a maturity date of less than three months 1080 Restricted Cash in Bank – Investments – an account which segregates cash deposited in banks which cannot be used for general operations of fund activities and when purchased has a maturity date of greater than three months 1090 Emergency Reserve - The emergency reserve is the equivalent of a cash reserve. Accounts Receivables 1200-1399 1200 Taxes Receivable – Current – the uncollected portion of taxes which a city or town has levied for the current year 1210 Estimated Uncollectible Taxes Receivable – Current (Credit) – the amount of current taxes receivable which is estimated will not be collected 1220 Taxes Receivable – Delinquent – the uncollected portion of taxes levied in prior years 1230 Estimated Uncollectable Taxes Receivable – Delinquent (Credit) – the amount of delinquent taxes receivable which is estimated will not be collected 1240 Accounts Receivable – amounts owing on account from private persons, firms or corporations for goods and services furnished by a city or town 1250 Estimated Uncollectible Accounts Receivable (Credit) – the estimated amount of accounts receivable which a governmental entity will not collect 1260 Unbilled Accounts Receivable – the estimated amount of accounts receivable for services rendered by a utility but not yet billed to customers 1270 Special Assessments Receivable – Current – the uncollected portion of special assessments that a government unit has levied and which has become due but on which no penalty for nonpayment attaches 1280 Special Assessments Receivable – Delinquent – Special assessments remaining unpaid on and after the date on which a penalty for nonpayment is attached 177 Section 2, Itemd.

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Chart of Accounts 60 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 1290 Special Assessments Receivable – Deferred – special assessments which have been levied but are not yet due 1300 Interest Receivable - Special Assessments – the amount of interest receivable on unpaid installments of special assessments 1310 Governmental Unit’s Share of Assessment Improvement Costs – an account sometimes used in a Special Assessment Fund to designate the amount receivable from the governmental unit as its share of the cost of a special assessment improvement project 1320 Estimated Uncollectible Special assessments Receivable (Credit) – that portion of special assessments receivable which is estimated will not be collected 1330 Notes Receivable – an unconditional written promise, signed by the maker, to pay a certain sum at a fixed time to the city or town. Note: The only notes receivable a city or town should have are for community development block grants. No other loans are permitted by state law. 1340 Due from Component Unit – amounts owed by a discretely presented component unit to a primary government as a result of goods or services provided or loans made to the discretely presented component unit 1350 Due from _____ Fund – an asset account used to indicate amounts owed to a particular fund by another fund of the city or town which are generally due within one year. It is recommended that separate accounts be maintained for each inter-fund receivable. 1360 Due from _____ Government – amounts due to the city or town from another governmental unit. These amounts may represent grants in aid, shared taxes, loans and charges for services rendered by the city or town for another government. It is recommended that separate accounts be maintained for each intergovernmental receivable. 1370 Interest Receivable – the amount of interest receivable from investments, deposits, and notes receivable through the end of the current accounting period 1380 Accrued Interest on Investments Purchased – interest accrued on investments between the last interest payment date and the date of purchase. The account is carried as an asset until the first interest payment date after date of purchase. At the time an entry is made debiting Cash and crediting the Accrued Interest on Investments Purchased account for the amount of interest purchased and an Interest Earned account for the balance. 1390 Dividend Receivable – the amount of cash dividend arising from patronage distributions declared but not yet remitted to the governmental entity Inventory 1400-1499 1400 Inventory of Supplies – the cost value of supplies on hand to be consumed in operations 1410 Inventory of Stores Purchased for Resale – the cost of goods held by a governmental enterprise for resale or an internal service fund for sale to other funds of the city or town Investments 1500-1599 1500 Securities Investments – securities (as defined by W.S. 9-4-831, excluding savings certificates) and real estate held for the production of income (as authorized in W.S. 15-1- 103(a)(i)) in the form of interest, rentals or lease payments (e.g., Treasury Notes) 178 Section 2, Itemd.

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Chart of Accounts 61 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 1510 Unamortized Premiums on Investments – the excess of the amount paid for securities over the face value that has not yet been amortized. Use of this account is normally restricted to long-term investments. 1520 Unamortized Discounts on Investments (Credit) – the excess of the face value of securities over the amount paid for them which have not yet been written off. Use of this account is normally restricted to long-term investments. Prepaid 1600-1629 1600 Deposits – money deposited by the city or town as a prerequisite to receiving services and/or goods 1610 Prepaid Expenses – that portion of an expense which applies to a future year Other 1630-1699 1630 Engineering Development Costs – an Enterprise Fund account which represents the cost of surveys or investigations made for the purpose of determining the feasibility of a project or projects. If the project proves to be feasible, the engineering development cost should be charged to it; if it proves not to be feasible, the amount should be charged off as an expense. 1640 Unamortized Discounts on Bonds Sold – that portion of the excess of the face value of bonds over the amount received from their sale which remains to be amortized over the remaining life of the bonds 1650 Investment in Joint Venture – Investments and subsequent allocations of earnings or losses in joint ventures where the government has an equity interest. Financial reporting and disclosure requirements of joint venture arrangements will vary depending on the terms of the joint venture agreement [GASB J50.105-.108]. 1660 Deferred Charges – non-regularly recurring, non-capital costs of operations that benefit future periods. These costs include those incurred in connection with the issuance of fund debt. NON-CURRENT ASSETS: Capital Assets 1700-1799 1700 Land – a fixed asset account that reflects the acquisition value of land owned by a governmental unit. If land is purchased, this account includes the purchase price and costs such as legal fees, excavation costs and the like which are incurred to put the land in condition for its intended use. If land is acquired by gift, the account reflects its appraised value at the time of acquisition. 1710 Buildings – the purchase of contract price of buildings or structures, or improvements to buildings or structures if purchased. If buildings or structures are acquired by gift, the account should reflect the appraised value at the time of acquisition. 1720 Accumulated Depreciation – Buildings (Credit) – the accumulation of periodic credits made to record the expiration in the service life of buildings which is attributable to wear and tear through use and lapse of time, obsolescence, inadequacy or other physical or functional cause 179 Section 2, Itemd.

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(d) (e) (2) (3) (4) (5) (6) ?) (8) (9) (10) qi) (12) (13) (4) (15) (16) (17) (18) (19) (20) Section 2, Itema. Public works shops and equipment base yards Public multi-purpose facilities Public safety facilities for law enforcement, fire suppression and/or Fire Station, and emergency medical services, and/or Ambulance Station. Public schools, educational facilities, and related administrative offices Public recreation centers, public parks and playgrounds, community trails for pedestrians, bikes and snow machines, and other recreational facilities Public medical clinics Public libraries and other cultural facilities Public conference centers Churches and other places of worship Visitor centers Childcare centers and early childhood development facilities Museums and exhibition halls Private membership club facilities Bus transportation facilities Private recreational or educational facilities that is accessible to the general public Community trails for bikes, pedestrians and snow machines Solid waste collection and transfer facilities Structures supporting regional and community utility systems Primary structures will be constructed out of new materials. The moving in of old or used buildings are prohibited. Required building standards for structures in the Public and Community Facilities District are presented in Part 4, Section 508 of the Alpine Land Use and Development All buildings in the Public and Community Facilities District will require a plan review of the Town Building Official — Building Inspector, the Planning & Zoning Commission, and/or their representative, prior to the issuance of a building permit. Public Facility Building Standards: a) Code. (2) Q) Public Facility structures roof style shall balance compatibility with the character of the area and snow shed considerations. Where pitched roofs are used, steeper roof pitches are preferred, but flatter pitches are permitted. Provided the engineering standards are met. The choice of roof pitch shall include consideration if and where the roof will hold or release snow and where roof drainage will occur. Architectural_Guidelines: Architectural guidelines for the “PCF” Public and Community Facilities Zoning District are presented in Part 4 Development Standards. Landscaping Requirements: At least ten (10) percent of each public or private facility site, or complex, will be landscaped and maintained with grasses, shrubs, and/or trees to increase compatibility with adjoining land uses, increase the attractiveness of the site, and enhance the Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed — 3 Reading = November 21, 2023 Page 72 18

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Chart of Accounts 62 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 1730 Improvements Other Than Buildings – a fixed asset account that reflects the acquisition value of permanent improvements, other than buildings, which add value to land. Examples of such improvements are fences, retaining walls, sidewalks, pavements, gutters, tunnels, and bridges. If the improvements are purchased or constructed, this account contains the purchase or contract price. If improvements are obtained by gift, it reflects the appraised value at time of acquisition. 1740 Accumulated Depreciation – Improvements Other Than Buildings (Credit) – the accumulation of periodic credits made to record the expiration of estimated service life of improvements other than buildings 1750 Machinery and Equipment – tangible property of a more or less permanent nature, other than land or buildings and improvements thereon (e.g., machinery, tools, trucks, cars, furniture, and furnishings) 1760 Accumulated Depreciation – Machinery and Equipment (Credit) – the accumulation of periodic credits made to record the expiration in the service life of machinery and equipment which is attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical or functional cause 1770 Construction Work in Progress – the cost of construction work undertaken but not yet completed 1780 Depreciation Reserve - The depreciation reserve may be thought of as a reserve for capital expenditures. REVENUE, TRANSFERS AND OTHER DEBT ACOUNTS: 1800-1999 1800 Advance to _______ Fund – an asset account used to record a loan by one fund to another fund in the same governmental unit which is not due within one year. It is recommended that separate accounts be maintained for each interfund receivable loan. 1810 Estimated Revenue – the amount of revenue estimated to be received or to become receivable during the fiscal period. At the end of such period, the amount is closed out and does not appear in a balance sheet. 1820 Revenue (Credit) – financial resources increments which result in increases in equity during a designated period of time. The account appears only in a balance sheet prepared during the fiscal period and is shown as a deduction from estimated revenue to arrive at the amount of estimated revenue remaining to be realized. At the end of the fiscal period, this account is closed out and does not appear in a balance sheet. 1830 Bonds Authorized-Unissued – bonds which the governmental unit has been authorized to issue without further proceedings other than to direct their sale 1840 Improvements Authorized – an account established at the time special assessment projects are authorized 1850 Transfers In (Credit) – all other interfund transfers into funds; i.e., legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended, transfers of tax revenue from the general fund to a special revenue fund or capital projects fund, reciprocal interfund transfers from the general or a special revenue fund to an 180 Section 2, Itemd.

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Chart of Accounts 63 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 enterprise fund, and transfers from an enterprise fund other than payments in lieu of taxes to finance general fund expenditures. 1860 Amount Available in Debt Service Funds – an account which designates the amount of fund balance available in Debt Service Funds for the retirement of general long-term debt 1870 Amount To Be Provided For Payment/Retirement Of General Long-Term Debt – an account which represents the amount to be provided from taxes or other general revenue to retire outstanding general long-term debt 1880 Amount To Be Provided for Retirement of Special Assessment Debt – an account which represents the amount to be provided from general resources (the public benefit portion, or as a property owner) to retire outstanding special assessment indebtedness 1890 Intangible Assets – a capital asset that lacks physical substance is non-financial in nature and has an initial useful life extending beyond a single reporting period. Categories of intangible assets that are significant should be reported as separate classes of capital assets (e.g., Computer Software, Water Rights, Patents, Trademarks, etc.). 1900 Accumulated Amortization (Credit) – the accumulation of allocations of estimated amortization of an intangible asset LIABILITIES, RESERVES, FUND BALANCES AND OTHER CREDITS CURRENT LIABILITIES: 2000-2499 2010 Vouchers/Accounts Payable – liabilities for goods and services evidenced by vouchers that have been pre-audited and approved for payment but which have not been paid 2020 Judgments Payable – amounts due to be paid as a result of court decisions, including condemnation awards in payment for private property taken for public use 2030 Annuities Payable – an account that records the amount of annuities due and payable to retired employees in public employee’s retirement system 2040 Notes Payable – amounts owed on a promissory note from any source outside the city or town 2050 Contracts Payable – amounts due on contracts for assets, construction, goods or services 2060 Contracts Payable – Retained Percentage – amounts due on completed construction contracts. Such amounts represent a percentage of the total contract price that is not paid pending final inspection, the lapse of a specified time period, or both. 2070 Due To (_____) Fund – amount owed by a particular fund to another fund in the same governmental unit that are generally due within one year 2080 Due To (_____) Government – amounts owed by the city or town to another governmental unit 2090 Due To Terminated Employees – an account for public employee retirement system that represents amounts due to employee member of the system who have resigned or left the system prior to retirement 181 Section 2, Itemd.

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Chart of Accounts 64 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 2100 Matured Bonds Payable – bonds that have reached or passed their maturity date but which remain unpaid 2110 Matured Interest Payable – interest on bonds which has reached the maturity date but which remains unpaid 2120 Incurred but not Reported Claims – a liability (used primarily for self-insurance funds) representing estimated and actual costs for insurance claims in the period in which the loss has been incurred 2130 Accrued Interest Payable – the amount of interest accrued at the balance sheet date but which is not due until a later date 2140 Accrued Wages Payable – wages earned by employees between the last payment date and balance sheet date but which are not yet due 2150 Accrued Taxes Payable – payroll and sales taxes which have accrued since the last payment date but which are not yet due 2160 Amounts Held for Special Assessment Debt Service – amounts held as an agent for property owners in collecting special assessment and forwarding the collections to bondholders when the government is not obligated for special assessment debt 2170 Amounts Held for Others – amounts held individuals or organizations in which the governmental entity has no vested interest or equity 2180 Customer Deposits – deposits made by customers as a prerequisite to receiving services and/or goods provided by the city or town 2190 Due To Fiscal Agent – amounts due to fiscal agents for servicing a governmental unit’s maturing indebtedness 2200 Special Assessment Collected in Advance – an account which represents special assessments collected before they become due 2210 Revenues Collected In Advance – revenues collected before their due date 2220 Deferred Revenue – amounts for which asset recognition criteria have been met, but for which revenue recognition criteria have not yet been met. Under the modified accrual basis of accounting, such amounts are measurable but not available. 2230 Registered Warrants – warrants issued but unpaid for want of funds [W.S. 9-4-106] 2240 General Obligation Bonds Payable – Current –the face value of bonds issued but unpaid and due within one year 2250 Revenue Bonds Payable – Current – the face value of bonds issued but unpaid and due within one year 2260 Special Assessment Bonds Payable – Current – the face value of bonds issued but unpaid and due within a year 2270 Unamortized Premiums on Bonds sold – that portion of the excess of bond proceeds over their face value which remains to be amortized over the remaining life of the bonds 2280 Capital Leases Payable – Current – current portions of the discounted present value of total future stipulated payments on lease-purchase agreements 182 Section 2, Itemd.

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Chart of Accounts 65 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 2290 Due to Component Unit – amounts owed by a primary government to a discretely presented component unit as a result of goods or services provided or loans made by the discretely presented component unit 2300 Compensated Absences Payable – Current – the current portion of amounts owed employees for unpaid vacation, sick and other leave benefits (also see account #2550) LONG-TERM LIABILITIES: 2500-2699 2500 State Land Investment Board (SLIB) 2510 Wyoming Water Development Commission (WWDC) 2520 General Obligation Bonds Payable - the face value of general obligation bonds which are not due within one year (i.e., excluding the amounts reported in account #2240 above) 2530 Revenue Bonds Payable – the face value of revenue bonds (bonded debt which will be serviced from the operating revenues of an enterprise funds) which are not due within one year (i.e., excluding the amounts reported in account #2250 above) 2540 Capital Leases Payable – non-current portion of the discounted present value of total future stipulated payments on lease-purchase agreements 2550 Accrued Leave Payable – long-term liability for future vacation, sick, and other leave benefits that meet all of the conditions of FASB Statement No. 43 2560 Accrued Landfill Closure and Postclosure Care Costs – a liability account to report closing functions and postclosure monitoring and maintenance functions in relation to a municipal solid waste landfill in accordance with the October 9, 1991 Environmental Protection Agency (EPA) rule “Solid Waste Disposal Facility Criteria” and GASB Statement No. 18 2570 Advance from (_____) Fund – long-term debt owed by one fund to another fund in the same governmental unit 2580 Special Assessment Debt With Governmental Commitment – the portion of the special assessment debt that will be retired with property owner assessments 2590 Other Long-Term Liabilities – non-current liabilities other than bonds 2600 Net Other Postemployment Benefits Obligations – the cumulative difference since the effective date of GASB 45 between annual Other Postemployment Benefits (OPEB) cost and the employer’s contributions to the plan, if any TRANSFER, APPROPRIATION, EXPENDITURE AND ENCUMBRANCE ACCOUNTS: 2700-2999 2700 Transfers Out (Debit) – all other interfund transfers out of funds 2710 Appropriations – amounts authorized for expenditures for specific purposes. This account appears in a balance sheet prepared during the fiscal period. At the end of the fiscal period, the account is closed out and does not appear in a balance sheet. 2720 Expenditures (Debit) – an increment which results in decreases in equity during a designated period of time. This account appears in balance sheets prepared during the fiscal period and designated the total of expenditures charged against appropriations during such period. The account is shown in each balance sheet as a deduction from appropriations to 183 Section 2, Itemd.

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Chart of Accounts 66 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 arrive at the unexpended balance of total appropriations. At the end of the fiscal period, the account is closed out and does not appear in a balance sheet. 2730 Expenditures – Prior Year (Debit) – expenditures recorded in the current year which were encumbered against a prior year’s appropriation. At the end of the fiscal period, this account is closed out and does not appear in a balance sheet. 2740 Encumbrances (Debit) – obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. In an interim balance sheet, encumbrances are deducted along with expenditures from appropriations to arrive at the unencumbered balance of appropriations. At the end of the fiscal period, the account is closed out and does not appear in a balance sheet. FUND EQUITY: 3000-3399 3000 Net Position – Accounts to reflect the difference between a government’s assets and its liabilities. Net position should be displayed in three components – (a) net investment in capital assets; (b) restricted (distinguishing between major categories of restrictions) and (c) unrestricted. Governmental funds use the fund balance method of reporting equity, except in the government wide financial statements, the net position method is used. Proprietary and fiduciary funds only use the net position method of recording and reporting equity. 3010 Net Investment in Capital Assets – to account for capital assets, including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets 3100 Restricted Net Position – Net position should be reported as restricted when constraints placed on net position used are either externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. 3110 Net Position restricted for Revenue Bond Debt Service – the segregation of a portion of net position equal to current assets that are restricted to current servicing of revenue bonds in accord with the terms of a bond indenture 3120 Net Position Restricted for Revenue Bond Retirement – the segregation of a portion of net position equal to current assets that are restricted for future servicing of revenue bonds in accord with the terms of a bond indenture 3130 Net Position Restricted for Revenue Bond Contingency – the segregation of a portion of net position equal to current assets that are restricted to meeting various contingencies as may be specified and defined in the revenue bond indenture 3140 Net Position Restricted for Special Assessment Bond Guarantee – the segregation of a portion of net position to provide cash as allowed or required by the bond agreement, in the event the assessed property owners default 184 Section 2, Itemd.

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Chart of Accounts 67 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 3150 Net Position Restricted for Special Assessment Bond Sinking – the segregation of a portion of net position to provide cash reserves as designated by the bond agreement 3160 Net Position Restricted for Equipment Repair and/or Replacement – a reserve in proprietary fund equal to the amount of money set aside from income to allow the governing body to repair and replace equipment as the need arises 3170 Net Position Restricted for Landfill Closure and Postclosure Care Costs – a segregation of a portion of net position to provide for the closure and postclosure care costs for a municipal solid waste landfill 3180 Net Position Restricted for Permanently Restricted Purposes – the segregation of a portion of net position that may never be spent 3190 Net Position Restricted for _________ – segregation of a portion of net position for other specified purposes 3300 Unrestricted Net Position – Unrestricted assets consist of net position that do not meet the definition of "restricted" or "net investment in capital assets" FUND BALANCE (Governmental Fund’s Balance Sheet): 3400-3999 3400 Non-spendable – amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact Not in Spendable Form: 3410 Inventory – the segregation of a portion of fund balance to indicate that inventories do not represent expendable available financial resources 3420 Prepaids – the segregation of a portion of fund balance to indicate that prepaid items do not represent expendable available financial resources 3430 Resale – the segregation of a portion of fund balance to indicate that certain assets held for resale do not represent expendable available financial resources 3440 Advances – the segregation of a portion of fund balance to indicate that advances to other funds do not represent expendable available financial resources 3450 Notes Receivable – The segregation of a portion of fund balance to indicate that notes receivable do not represent expendable available financial resources 3460 Other Fund Balance not in Spendable Form Legally or Contractually Required to be Maintained Intact: 3470 Perpetual Care Cemetery – amounts permanently set aside for the generation of income at a perpetual care cemetery 2480 Permanent Fund Principal – the principal of a permanent fund that is legally or contractually required to be maintained intact 3500 Restricted – amounts restricted that are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other 185 Section 2, Itemd.

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Chart of Accounts 68 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 governments; or (b) imposed by law through constitutional provisions or enabling legislation 3510 Debt Service – the segregation of fund balance for resources legally restricted to the payment of general long-term debt principal and interest maturing in future years 3520 Capital Projects – the segregation of fund balance for resources legally restricted for a particular capital project 3530 Perpetual Care Cemetery – the segregation of a portion of fund balance for resources legally restricted for cemetery care 3540 Facilities and Promoting the City – the segregation of fund balance for the purposes legally restricted for the fifth and sixth penny of sales tax 3550 Library Purposes – the segregation of fund balance for resources legally restricted for library purposes 3560 Park Purposes – the segregation of fund balance for resources legally restricted for park purposes 3570 911 Purposes – the segregation of fund balance for resources legally restricted for 911 purposes 3580 24/7 Sobriety – the segregation of fund balance for resources legally restricted for 24/7 sobriety purposes 3590 Business Improvement District Purposes – the segregation of fund balance for resources legally restricted for business improvement district purposes 3600 Other Restricted Fund Balance 3700 Committed – amounts that can only be used for specific purposes pursuant to constraints imposed by formal action (ordinance) of the entity’s governing board 3710 Capital Replacements – the segregation of a portion of fund balance for commitments made by the governing board for a capital replacement reserve 3720 Other Committed Fund Balance 3800 Assigned – amounts that are constrained (by resolution/motion) by the government’s “intent” to be used for specific purposes, but are neither restricted nor committed. The constraint may be enacted by a body or official to which the governing board has delegated the authority to assign amounts to be used for specific purposes. 3810 Subsequent Year’s Budget – the portion of fund balance assigned during the budget process to help finance the next year’s budget 3820 Capital Outlay Accumulations – the segregation of a portion of fund balance for commitments made by the governing board for capital outlay accumulation purposes 3830 Encumbrances – the segregation of a portion of fund balance for commitments related to unperformed contracts 186 Section 2, Itemd.

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Chart of Accounts 69 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 3840 Unemployment – the segregation of fund balance by the governing board for the payment of unemployment claims 3850 Other Assigned Fund Balance 3900 Unassigned – Unassigned fund balance is the classification of the residual fund balance of the General Fund. The General Fund should be the only fund that reports a positive unassigned fund balance amount. 187 Section 2, Itemd.

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Chart of Accounts 70 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Revenue and Other Financing Source Codes Under GASB 34, revenue must be identified as “General Revenue” or “Program Revenue” for presentation in the Statement of Activities in Government-Wide Financial Statements. All revenues are general revenues unless they are required to be reported as program revenues. All taxes, even those that are levied for a specific purpose, are general revenues. All other non-tax revenues (including interest, grants, and contributions) that do not meet the criteria to be reported as program revenues should also be reported as general revenues. Program revenues derive directly from the program itself or from parties outside the reporting government’s taxpayers, as a whole; they reduce the net cost of the function to be financed from the government’s general revenues. The Statement of Activities should separately report three categories of program revenues as (a) charges for services, (b) program-specific operating grants and contributions, and (c) program-specific capital grants and contribution. The following revenue accounts are identified by a “G” for general revenue or “P” for program specific revenue to aid in preparing the Statement of Activities. Some revenue sources may not be easily identifiable, such as federal grants, without obtaining specific revenue restrictions from the grant agreements and therefore will be identified with a “G or P” reference. Further, GASB 33 establishes accounting and financial reporting standards for shared non-exchange revenues. In a non-exchange transaction, a government gives (or receives) value without directly receiving (or giving) equal value in return. This is different from an exchange transaction in which each part receives and gives up essentially equal values. The principal issued addressed in GASB 33 is the timing of recognition of non-exchange transactions in the financial statements. The timing of recognition of assets, liabilities, and expenses/expenditures resulting from non-exchange transactions should be the same whether the accrual or the modified accrual (current financial resources) basis of accounting is required. However, for revenue recognition to occur on the modified accrual basis, the revenue must also be available. 1. Derived Tax Revenues – result from assessments imposed on exchange transactions (e.g., sales taxes and other assessments on earnings or consumption) 2. Imposed Nonexchange Revenues – result from assessments imposed on nongovernmental entities, including individuals other than assessments on exchange transactions (e.g., property taxes, fines and penalties, property forfeitures such as seizures and escheats) 3. Government-Mandated Nonexchange Transactions – occur when a government at one level provides resources to a government at another level and requires the recipient to use the resources for a specific purpose (e.g., federal programs that state or local governments are mandated to perform) 4. Voluntary Nonexchange Transactions – result from legislative or contractual agreement, other than exchanges, entered into willingly by the parties to the agreement (e.g., certain grants and private donations) CODE - REVENUE SOURCE 4000 - LOCAL REVENUES 4100 - LICENSES AND PERMITS 4200 - INTERGOVERNMENTAL REVENEUS 4300 - CHARGES FOR GOODS AND SERVICES 4400 - FINES AND FORFEITS 4500 - MISCELLANEOUS REVENUE 4600 ENTERPRISE OPERATING REVENUE 4700 - OTHER SOURCES 188 Section 2, Itemd.

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Chart of Accounts 71 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Table 3 – Revenue and Other Financing and Source Codes FORMAT: MAJOR SOURCE - REVENUE CLASS Minor Source (Revenue Class (General (G) or Program (P)), if Major Source Varies) Type 4000 LOCAL REVENUES - GENERAL REVENUE 4001 4006 General Property Taxes 4002–Real Property 4003–Personal Property (Including motor vehicle fees) 4004–Penalties and Interest on Delinquent Taxes 4005–Other (Specify) General Sales and Use Taxes 4007–Local Option 4008–Capital Facilities 4009–Lodging Tax 4010–Other (Specify) 4100 LICENSES AND PERMITS - PROGRAM REVENUE 4101 4102 4103 4104 4105 4106 Franchise Fees Building Permits Animal Licenses Business Licenses and Permits Inspection Fees Other (Specify) 4200 INTERGOVERNMENTAL REVENUES - VARY 4201 4211 Revenue From The Federal Government 4202–Federal Payments in Lieu of Taxes 4203–Federal Housing and Urban 4204–Renewal Grants 4205–Federal Water Grants 4206–Federal Wastewater (sewer) Grants 4207–Federal Garbage Grants 4208–Federal Landfill Grants 4209–Federal Electric Grants 4210–Other Federal Grants Revenue From The State of Wyoming 4212–Veterans Exemptions Reimbursement 4213–Municipal Share of State Sales Tax 4214–Municipal Share of State Cigarette Tax 4215–Municipal Share of State Mineral Royalties 4216–Severance Tax 4217–Street and highways State Gasoline Tax 4218–Special Fuels Tax 4219–State Health and Mental Health Grants 4220–State Aid for Housing or Urban Renewal 4221–State Water Grant 4222–State Waterwaste (Sewer) Grants 4223–State Garbage Grants 189 Section 2, Itemd.

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(h) Section 2, Itema. general aesthetics of the community. This requirement may be made within setback areas, designated easements. (f) Minimum Lot Area: None. (g) Minimum Setbacks: (1) Front Yard: Public and community facility structures will be located, at least, twenty-five (25) feet from the front property line. Detached accessory buildings will not be located beyond the front line of any primary public or community facility. Both street frontages of corner lots shall be considered front yards. (2) Side Yards: Primary residential structures will be setback not less than fifteen (15) feet from side property lines. Detached accessory buildings/structures, equal to or under Two Hundred (200) square feet, can have a setback of not less than five (5) feet from side property lines. Detached accessory buildings/structures, with a total square footage of over Two Hundred 200 square feet, will have a setback of not less than fifteen (15) feet from side property fines. Please Note: Should a structure be placed within a recorded property/utility easements, the Town of Alpine assumes no responsibility for damage and/or any replacement costs of any structure or property damage; owner will accept full responsibility for any and all costs for repairs. (3) Rear Yard: Primary residential structures will be setback not less than twenty (20) feet from the rear property line. Detached accessory buildings/structures, equal to or under Two Hundred (200) square feet, can have a setback of not less than five (5) feet from rear property lines. Detached accessory buildings/structures, with a total square footage of over Two Hundred (200) square feet, will have a setback of not less than twenty (20) feet from rear property lines. Please Note: Should a structure be placed within a recorded property/utility easements, the Town of Alpine assumes no responsibility for damage and/or any replacement costs of any structure or property damage; owner will accept full responsibility for any and all costs for repairs. (4) Properties with less than ten thousand (10,000) square feet will be allowed to have a front yard setback of twenty (20) feet and side yard and rear yard setbacks of ten (10) feet, for primary residential structures. Detached accessory buildings/structures, equal to or under Two Hundred (200) square feet, can have a setback of not less than five (5) feet from rear property lines. Detached accessory buildings/structures, with a total square footage of over Two Hundred (200) square feet, will have a setback of not less than ten (10) feet from rear property lines. Please Note: Should a structure be placed within a recorded property/utility easements, the Town of Alpine assumes no responsibility for damage and/or any replacement costs of any structure or property damage; owner will accept full responsibility for any and all costs for repairs. (5) Any deviations from setback requirements will require a plan review and approval of a variance unless a lesser setback is identified in the recorded plat of the approved subdivision plat. Maximum Building Height: qd) Public and community facilities will not exceed three (3) stories or forty-five (45) feet. (2) The height of detached accessory structures will be twenty-six (26) feet or less, this height restriction is applicable to structures that are set back from the property line of not less than ten (10) feet from the side property line and not less than ten (10) feet from the rear property line. aa. Detached accessory structures, with a total square footage of equal to or under Two Hundred (200) square feet and are placed within the allowable five (5) foot rear Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed - 3 Reading = November 21, 2023 Page 73 19

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Chart of Accounts 72 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 4237 4224–State Landfill Grants 4225–State Electric Grants 4226–State Airport Grants 4227–State Parks and Recreation Grants 4228–State Law Enforcement Assistance Grants 4229–State Highway Safety Grants 4230–Aircraft Fuel Sales Tax 4231–JTPA and SYEP 4232–Economic Development 4233–State Payment in Lieu of Taxes (PILT) 4234–State Lands and Investment (Other than for Utilities) 4235–Legislative Supplemental Appropriation 4236–Other State Aid (Specify) Revenue From other Local Governments 4238–Other Specific Purpose Option Tax 4239–Other Local General Option Tax 4240–Other Health and Hospitals 4241–Other Highways 4242–Other Water Grants 4243–Other Wastewater (sewer) Grants 4244–Other Garbage Grants 4245–Other Landfill Grants 4246–Other Electric Grants 4247–Other Weed and Pest Grants 4248–All Other Purposes (Specify) 4300 CHARGES FOR GOODS AND SERVICES - PROGRAM REVENUE 4301 4302 4303 4304 4308 Public Safety Highways and Streets Sanitation Parks and Recreation Charges 4305–Golf Courses 4306–Swimming Pool Fees 4307–Recreation Program Fees Other (Specify) 4400 FINES AND FORFEITS - PROGRAM REVENUE 4401 4402 4403 4404 Court Fines and Forfeits Parking Meter Fines Library Other (Specify) 4500 MISCELLANEOUS REVENUE - VARY 4501 4502 4503 4504 4505 4506 4507 Interest Earned (P or G) Rentals and Leases (P) Special and Street Assessments (P) Gain on Sale of Capital Assets (Proprietary Funds Only) (G) Contributions & Donations from Private Sources (P or G) Housing and Urban Renewal Charges Other (P or G) 190 Section 2, Itemd.

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Chart of Accounts 73 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 4600 ENTERPRISE OPERATING REVENUE - PROGRAM REVENUE 4601 4602 4603 4604 4605 4606 4607 4610 4611 Water Utility Charges Electric Utility Charges Wastewater (Sewer) Charges Airport Other Cemetery Telephone (911) Solid Waste 4608–Garbage (Collection and Recycling) Charges 4609–Landfill Charges Parking Facilities Other (Specify) 4700 OTHER SOURCES - VARY 4701 4705 4712 4713 4714 4715 4716 4717 Other Financing Sources 4702–Transfers In 4703–Sale of Capital Assets 4704–Compensation for Loss or Damage to Capital Assets Proceeds from the Sale of Bonds/Other Long-Term Debt 4706–Proceeds from the Sale of General Obligation Bonds 4707–Proceeds from the Sale of Special Assessment Bonds 4708–Proceeds from the Sale of Refunding Bonds 4709–Proceeds from the Sale of Other Bonds 4710–Premiums on Bonds Issued 4711–Proceeds from the Sale of Other long-term debt Capital Leases Gain on Sale of Investments Extraordinary Items Special Items Capital Contributions Other (Specify) 191 Section 2, Itemd.

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Chart of Accounts 74 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Definitions of Revenue and Other Financing Source Codes Major Source Minor Source Type (If defined) 4000 Local Revenue – (All General Revenue) – ad valorem taxes levied on a taxable valuation of real property and taxes imposed upon the sale or consumption of goods and/or services 4001 General Property Taxes 4002 Real Property – e.g. land and structures 4003 Personal Property (Including Motor Vehicle Fees) – can either be tangible (e.g., automobiles and boats) or intangible (e.g., bank accounts and stocks and bonds) 4004 Penalties and Interest on Delinquent Taxes – amounts collected as penalties for the payment of taxes after the due date or dates, and the interest charges on delinquent taxes from the due date to the date of actual payment. These revenues and remitted within the county monthly tax remittance. 4006 General Sales and Use Taxes 4007 Local Option – where a local government might impose a “piggyback” tax (always with state approval) onto a state tax of a similar type 4008 Capital Facilities 4009 Lodging Tax 4100 Licenses and Permits – (All Program Revenue) – amounts collected for licenses and permits 4200 Intergovernmental Revenues – (Program or General Revenue) – revenues received from other governments in the form of grants, shared revenues, or payments in lieu of taxes. Grants are contributions made by one governmental level or unit to another unit. Shared revenues are those which are levied by one governmental unit but shared, usually in proportion to the amounts collected, with another unit of government or class of governments. Payments in lieu of taxes are payments made out of general revenues by one governmental jurisdiction to another in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the receiving government on the same basis as other privately owned property. 4201 Revenue from the Federal Government 4211 Revenue from the State of Wyoming 4237 Revenue from Other Local Governments 4300 Charges for Goods and Services – (All Program Revenue) – charges for current services exclusive of revenues of public utilities and other public enterprises. Such charges should be segregated under the functional and activity groupings listed below. 4301 Public Safety 4302 Highways and Streets 4303 Sanitation 192 Section 2, Itemd.

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Chart of Accounts 75 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 4304 Park and Recreation Charges 4400 Fines and Forfeits – (All Program Revenue) – fines includes monies derived from fines and penalties imposed for the commission of statutory offenses, violations of lawful administrative rules and regulations, and for the neglect of official duties. Forfeits include monies derived from confiscating deposits held as performance guarantees. 4401 Court Fines and Forfeits 4402 Parking Meter Fines 4403 Library 4500 Miscellaneous Revenue – (Program or General Revenue) – revenues not specifically identified elsewhere in the chart of accounts 4501 Interest Earned – (Program or General Revenue) 4502 Rentals and Leases – (Program Revenue) 4503 Special and Street assessments – (Program Revenue) 4504 Gain on Sales of Capital Assets – (General Revenue) 4505 Contributions and Donations From Private Sources – (Program or General Revenue) 4506 Housing and Urban Renewal Charges 4600 Enterprise/Special Enterprise Operating Revenue – (All Program Revenue) 4601 Water Utility Charges 4602 Electric Utility Charges 4603 Wastewater (Sewer) Charges 4604 Airport 4605 Cemetery 4606 Telephone (911) 4607 Solid Waste 4608 Garbage (Collection and Recycling) Charges 4609 Landfill Charges 4610 Parking Facilities 4700 Other Sources – (Program or General Revenue) – resources received by a fund that are not considered revenue to the governmental unit as a whole 4701 Other Financing Sources – resources that are received by a fund that are not reported as revenue on the fund’s operating statement, but are reported as Other Financing Sources 4702 Transfers In – represents interfund transfers of assets (such as cash or goods) without equivalent flows of assets in return and without a requirement for repayment. This category includes payments in lieu of taxes that are not payments for, and are not reasonably equivalent in value to, services provided. 4703 Sale of Capital Assets 193 Section 2, Itemd.

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Chart of Accounts 76 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 4704 Compensation for Loss or Damage to General Fixed Assets – insurance or other reimbursement for damage to capital assets 4705 Proceeds from the Sale of Bonds/Other Long-Term Debt – all monies received through the issuance of long-term indebtedness 4712 Capital Leases 4713 Gain on Sale of Investments 4714 Extraordinary Items 4715 Special Items 4716 Capital Contributions 194 Section 2, Itemd.

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Chart of Accounts 77 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Expenditure and Other Financing Use Codes Table 4 – Expenditure and Other Financing Source Codes ******Note: For expenditures, special districts can disregard the 5000 and 6000 series accounts, Tables 4 and 5, respectively, and only refer to the 7000 series accounts at Table 6.****** CODE - FUNCTION 5000 - GENERAL GOVERNMENT 5100 - PUBLIC SAFETY 5200 - PUBLIC WORKS 5300 - HEALTH AND WELFARE 5400 - PARKS AND RECREATION 5500 - CONSERVATION AND DEVELOPMENT 5600 - MISCELLANEOUS 5700 - ENTERPRISE FUND EXPENDITURES 5800 - OTHER FINANCING USES FORMAT: FUNCTION Sub-function Activity 5000 GENERAL GOVERNMENT 5001 5002 5006 5007 5018 5019 5020 5021 Municipal Court Executive 5003–Mayor 5004–Chief Executive 5005–Boards and Commissions Elections Financial Administration 5008–Clerk/Treasurer or Finance Officer 5009–General Supervision 5010–Accounting and Internal Auditing 5011–External Accounting and Auditing 5012–Budgeting 5013–Tax Administration 5014–Collection, Custody, Investment & Disbursement of Monies 5015–Licensing 5016–Purchasing and Custody of Supplies 5017–Debt Administration Law Personnel Administration Data Processing General Governmental Buildings 5022–Construction and Acquisition 5023–Maintenance 5024–Engineer 195 Section 2, Itemd.

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Chart of Accounts 78 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 5100 PUBLIC SAFETY 5101 5120 5130 5140 5150 5160 Police 5102–Police Administration 5103–Crime Control and Investigation 5104–Crime Investigation 5105–Vice Control 5106–Patrol 5107–Records and Identification 5108–Youth Investigation and Control 5109–Custody of Prisoners 5110–Custody of Property 5111–Traffic Control 5112–Motor Vehicle Inspections 5113–Police Training 5114–Support Services 5115–Communication Services and 911 5116–Automotive Services 5117–Special Detail Services 5118–Police Stations and Buildings 5119–Other (Specify) Fire 5121–Fire Administration 5122–Fire Fighting 5123–Fire Prevention 5124–Fire Training 5125–Fire Communications 5126–Fire Repair Services 5127–Medical Services 5128–Fire Stations and Buildings 5129–Volunteer Fire Department Corrections 5131–Corrections Administration 5132–Adult Correctional Institutions 5133–Juvenile Correctional Institutions 5134–Delinquents in Other Institutions 5135–Adult Probation and Parole 5136–Juvenile Probation and Parole Protective Inspection 5141–Protective 5142–Building Inspections 5143–Plumbing Inspections 5144–Electrical Inspections 5145–Gas Inspections Other Protection 5151–Civil Defense (Emergency Management) 5152–Traffic Engineering Animal Control 5200 PUBLIC WORKS 196 Section 2, Itemd.

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Chart of Accounts 79 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 5201 5220 5230 5240 5250 Highways, Streets and Alleyways 5202–Highways and Streets Administration 5203–Highways, Streets and Roadways 5204–Street Construction and Maintenance 5205–Sidewalks and Crosswalks 5206–Snow and Ice Removal 5207–Bridges, Viaducts & Grade Separations 5208–Tunnels 5209–Storm Drainage 5210–Street Lighting 5211–Street Cleaning Weed and Pest Control 5221–Weed and Pest Control Administration 5222–Chemical Supplies 5223–Chemical Application Costs 5224–Other (Specify) Airport 5231–Airport Administration 5232–Building Construction and Maintenance 5233–Runway Construction and Maintenance 5234–Equipment Acquisition and Maintenance 5235–Other (Specify) Parking Facilities Cemeteries 5251–Cemeteries Administration 5252–Equipment Acquisition and Maintenance 5253–Grounds Maintenance 5300 HEALTH AND WELFARE 5301 5310 Health 5302–Public Health Administration 5303–Vital Statistics 5304–Regulations and Inspections 5305–Communicable Disease control 5306–Maternal and Child Health Services 5307–Adult Health Services Welfare 5311–Welfare Administration 5312–Institutional Care 5313–Direct Assistance 5314–General Assistance 5315–Old-Age Assistance 5316–Aid to Dependent Children 5317–Aid to the Blind 5318–Aid to the Disabled 5319–Other Direct Assistance 5320–Intergovernmental Welfare Payments 5321–General Assistance 5322–Old-Age Assistance 197 Section 2, Itemd.

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Chart of Accounts 80 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 5330 5340 5350 5360 5323–Aid to Dependent Children 5324–Aid to the Blind 5325–Aid to the Disabled 5326–Other Assistance 5327–Vendor Welfare Programs Drug Education Ambulance Services Nursing Homes and Rest Homes 5351–Dietary 5352–Household and Property 5353–Professional Care of Patients 5354–Outpatient and Emergency 5355–Administration and General Payments to Other Hospitals 5400 PARKS AND RECREATION 5401 5410 5420 5430 5440 5450 5460 5570 Recreation Centers/Senior Centers 5402–Administration/Supervision 5403–Facilities Construction, Acquisitions and Maintenance 5404–Equipment Acquisition and Maintenance Swimming Pools 5411–Administration/Supervision 5412–Facilities Construction, Acquisitions and Maintenance 5413–Equipment Acquisition and Maintenance Golf Courses 5421–Administration/Supervision 5422–Facilities Construction, Acquisitions and Maintenance 5423–Equipment Acquisition and Maintenance Parks, Botanical Gardens and Playgrounds 5431–Supervision 5432–Park Areas 5433–Parkways and Boulevards 5434–Forestry and Nursery 5435–Park Policing 5436–Park Lighting Other Recreation Facilities 5441–Administration/Supervision 5442–Facilities Construction, Acquisition and Maintenance 5443–Equipment Acquisitions and Maintenance Auditorium 5451–Administration/Supervision 5452–Facilities Construction, Acquisitions and Maintenance 5453–Equipment Acquisitions and Maintenance Museums 5461–Administration 5462–Collections 5463–Branch Operations Libraries 5571–Administration 198 Section 2, Itemd.

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Chart of Accounts 81 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 5572–Circulation 5573–Catalog 5574–Reference 5575–Order 5576–Periodicals 5577–Extensions 5578–Special Collections 5579–Branch Operations 5500 CONSERVATION AND DEVELOPMENT 5501 5510 5520 Urban Redevelopment and Housing 5502–Urban Redevelopment 5503–Public Housing Projects Economic Development and Assistance 5511–Industrial Development 5512–Planning and Zoning 5513–Community Development Block Grants Economic Opportunity 5600 MISCELLANEOUS 5601 5602 Judgments and Losses Other (Specify) 5700 ENTERPRISE FUND EXPENDITURES 5701 5710 5720 5730 5740 5750 Water Utility Expenditures Wastewater (Sewer) Expenditures Garbage Collection and Recycling Expenditures Landfill Expenditures Electric Utility Expenditures Other (Specify) 5800 OTHER FINANCING USES 5901 5910 5920 5930 5940 Loss on Sale of Investments Sale of Capital Assets Discount on Bonds Issued Special Items Extraordinary Items 199 Section 2, Itemd.

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NEON TIGER hospitality group Section 2, Itema. Neon Tiger intends to establish a Teton Thai outpost in Alpine, and this plan provides an outline of our approach toward achieving this goal. The content presented herein is intended solely for discussion purposes.

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(i) @ (k) Section 2, Itema. setback and five (5) foot side setback shall have a height restriction of fourteen (14) feet in height or less. (3) Roof eaves for non-sprinkled buildings will be twenty-eight (28) feet or less from the finished grade elevation. Accessory Uses and Buildings: (1) Office and storage buildings directly associated with the operation of public and community facilities are permitted. These uses will only be permitted on the same lot with a primary public or community facility, or on an adjacent lot associated with the primary public or community facility. (2) Accessory buildings will contain no more than six hundred (600) square feet of floor area. (3) Steel Shipping Containers and/or Cargo/Semi Trailer are allowed in this zoning district, so long as they are placed behind the primary structure and meet the allowable setback requirements. Stacking of containers is prohibited. Fencing: (1) Fences shall be no more than four (4) feet high between the front building line and front property line. Structural posts associated with this fencing will be situated on the interior side of the fence. (2) Perimeter fences along side or rear property lines shall be no more than eight (8) feet high and not constructed on top of property lines. Structural posts associated with all perimeter fences will be situated on the interior side of the fence. (3) Electric and barbed wire fencing is prohibited below six (6) feet. (4) Fencing and walls may be placed within drainage and utility easements, locates will be required by utility company. If fencing or walls are damaged due to utility improvements, repairs, snow removal, ete., the owner will accept full responsibility for any and all costs for repairs. (5) Construction fences are allowed during initial construction of a structure. It will be constructed on the property of the primary building site. The Certificate of Occupancy will not be issued until the construction fence is removed. Vehicular Parking and Storage: Q) Off-street parking areas will consist of designated parking spaces and/or centralized parking areas within the building site. The minimum number of required off-street parking spaces will be calculated by the Zoning Administrator and/or Planning and Zoning Commission based upon the criteria presented in Table 3-4. (2) Centralized vehicular parking areas will be designed and constructed in accordance with the vehicular parking standards outlined in Article 4.6 of the Alpine Land Use and Development Code. The parking area and/or driveways will extend from the edge of the pavement or improved road surface of any municipal street. In the event that no improved road surface exists, the parking area will extend from the edge of the municipal street right-of-way. (3) Shared Parking is permitted provided the Planning and Zoning Commission has reviewed and approved the written contract agreement between landowners. The agreement will be recorded in the Lincoln County Registration of Deeds and is in effect for as long as this ordinance requires. Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed - 3" Reading = November 2t, 2023 Page 74 20

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Chart of Accounts 82 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Definitions of Expenditure and Other Financing Use Codes Function Sub Function Activity (If defined) 5000 General Government – a functional classification charged with all expenditures for the legislative and judicial branches of a governmental unit. It is also charged with expenditures made by the chief executive officer and other top-level auxiliary and staff agencies in the administrative branch of the government. 5001 Municipal Court – this account is charged with all the expenses of operating a municipal court, including the personnel expenses 5002 Executive – this group includes accounts for recording expenditures of general executive officers and boards of the governmental unit 5006 Elections – this group includes accounts for recording expenditures for registering voters and holding general, primary and special elections 5007 Financial Administration – this group includes accounts for recording the expenditures of staff agencies performing financial management functions for the governmental unit 5018 Law – Costs of city or town attorney 5019 Personnel Administration – charged with expenditures of central personnel and related services for the entire government. Such services include general supervision of personnel management, classification of position, recruitment, placement (transfers and promotions), service ratings, attendance, certifications of payrolls, separations, fringe benefits, and retirement systems. 5020 Data Processing – costs of a centralized computer system 5021 General Government Buildings – costs of constructing and maintaining buildings not used in an enterprise fund operation 5100 Public Safety – is a major function of government which has as its objective the protection or persons and property. The major sub-functions under public safety are police protection, fire protection, protective inspection and correction. 5101 Police – this group include account for recording the expenditures incurred by the police department in the administration of various law enforcement activities 5120 Fire – this group includes accounts for recording the expenditures incurred by the fire department in preventing and fighting fires 5130 Corrections – this group includes accounts for recording expenditures for the confinement of law violators and for probation and parole activities involved with their rehabilitation 5140 Protective Inspections – this group includes accounts for recording expenditures incurred in making protective inspections except those related to health, fire and other inspections which are definitely assigned to other functions 200 Section 2, Itemd.

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Chart of Accounts 83 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 5150 Other Protection – this group includes accounts for protection types of activities which are not listed above as an activity of public safety 5160 Animal Control 5200 Public Works 5201 Highways and Streets – is a sub-function of government that includes all activities related to highways and streets. These activities include not only the construction and maintenance of streets themselves, but also such related facilities as bridges, tunnels, viaducts, storm drainage systems, sidewalks and alleys. 5220 Weed and Pest Control – expenditures for cutting and removal of weeds from private property when such is not done by property owners and from government property such as parkways, alleys and easements. This category also includes expenditures for the control of insects and other pests. 5230 Airport – costs of a municipal airport 5240 Parking Facilities – costs of constructing, operating and maintaining publicly owned parking facilities 5250 Cemeteries – costs of operating and maintaining publicly owned cemeteries 5300 Health and Welfare 5301 Health – is a sub-function of government that includes all activities involved in the conservation and improvement of public health 5310 Welfare – a major function of government that includes all activities designed to provide public assistance and institutional care for individuals who are economically unable to provide essential needs for themselves 5330 Drug Education – all costs associated with operating such a program 5340 Ambulance Services – all costs, including personnel and/or contractual obligations 5350 Nursing Homes and Rest Homes – all costs of operating and maintaining such facilities 5360 Payments to Other Hospitals 5400 Parks and Recreation – is a major function of government which includes all cultural and recreational activities maintained for the benefit of resident citizens and visitors 5401 Recreation Centers/Senior Centers – all costs of operating and maintaining such facilities 5410 Swimming Pools – all costs of operating and maintaining such facilities 5420 Golf Courses – all costs of operating and maintaining such facilities 5430 Parks, botanical Gardens, and Playgrounds – expenditures for public parks, public squares and similar ornamental areas 5440 Other Recreational Facilities – all costs of operating and maintaining facilities not listed elsewhere in this section 5450 Auditorium – includes civic centers and events centers 5560 Museums 201 Section 2, Itemd.

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Chart of Accounts 84 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 5570 Libraries 5500 Conservation and Development 5501 Urban Redevelopment and Housing - is a major function of government which is concerned with the planning and provision of adequate housing and with the redevelopment of substandard and blighted physical facilities in urban areas 5510 Economic Development and Assistance – is a function whose activities are directed toward the economic development of the area encompassed by the governmental unit and the provision of assistance and opportunity for persons and businesses that are economically disadvantaged 5520 Economic Opportunities – expenditures for various programs designed to eliminate or reduce poverty and its causes 5600 Miscellaneous – expenditures which cannot be properly classified under or allocated to the foregoing functions and activities 5601 Judgments and Losses – expenditures in settlement of claims against the governmental unit for injury to persons or property 5602 Other (Specify) 5700 Enterprise fund Expenditures 5701 Water Utility Expenditures 5710 Wastewater (Sewer) Expenditures 5720 Garbage Collection and Recycling Expenditures 5730 Landfill Expenditures 5740 Electric Utility Expenditures 5750 Other (Specify) 5800 Other Financing Uses – outflows of resources that are not expenditures to the governmental unit as a whole. These outflows are reported as “Other Financing Uses” on the Statement of Revenues, Expenditures and Changes in Fund Balances. 5801 Loss on Sale of Investments – the excess of cost over current market value of investments 5810 Loss on Sale or Damage of Capital Assets – the loss incurred on the sale of or damage to proprietary funds’ fixed assets 5820 Discount on Bonds Issued – the excess of the face value of bonds over the amount received from their sale (excluding accrued interest and issuance costs) 5830 Special Items – events resulting from significant transactions or other events within the control of management that are either unusual in nature or infrequent in occurrence 5840 Extraordinary Items – transactions or other events both unusual in nature and infrequent in occurrence 202 Section 2, Itemd.

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Chart of Accounts 85 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Table 5 – Expenditure Objects CODE - OBJECT 6000 PERSONNEL SERVICES 6100 SUPPLIES 6200 CAPTIAL OUTLAY 6300 DEPRECIATION AND AMORTIZATION 6400 DEBT SERVICE 6500 TRANSFERS OUT 6600 OTHER COSTS 6000 PERSONNEL SERVICES 6001 6010 6020 6030 6040 6050 6060 6070 6080 Salaries and Wages Social Security (FICA) Contributions Medicare Retirement Contributions Worker’s Compensation Group Insurance Unemployment Compensation Compensated Absence Salaries Other Personal Services (Special Pay Plan) 6100 SUPPLIES 6101 6110 6120 6130 General Supplies and Materials Energy Supplies and Inventory Purchased for Resale Books and Periodicals 6200 CAPITAL OUTLAY 6201 6210 Property 6202–Acquisition of Property 6203–Construction of Property Machinery and Equipment 6211–Acquisition of Machinery and Equipment 6212–Construction of Machinery and Equipment 6300 DEPRECIATION AND AMORTIZATION 6301 6310 Depreciation Amortization 6400 DEBT SERVICE 6401 6410 6420 6430 Principal Interest Fiscal Agents’ Fees Issuance Costs 6500 TRANSFERS OUT 6501 6510 Transfers Out – _______ Fund Transfers out to Component Units 6600 OTHER COSTS 6601 6610 6620 Bad Debt Loss on Sale of Capital Asset Contingencies 6630 Discounts on Bond Issuance 6640 Travel 6650 Utilities 203 Section 2, Itemd.

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Chart of Accounts 86 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Definitions of Expenditure Objects 6000 Personal Services – salaries and wages, plus any other personnel costs, such as payroll taxes, retirement costs, insurance (health, life, and workers’ compensation), unused leave reimbursement 6001 Salaries and Wages 6010 Social Security (FICA) Contributions 6020 Medicare 6030 Retirement Contributions 6040 Worker’s Compensation 6050 Group Insurance 6060 Unemployment Compensation 6070 Compensated Absence Salaries 6080 Other Personal Services (Special Pay Plan) 6100 Supplies – any kind of supplies – office, maintenance, program, etc. Articles or commodities which were consumed or materially altered when used such as office stationery, form, cleaning supplies, gas, oil, minor equipment, etc. 6101 General Supplies and Materials 6110 Energy 6120 Supplies and Inventory Purchased for Resale 6130 Books and Periodicals 6200 Capital Outlay – all costs involved in the construction or acquisition of land, buildings and improvements and equipment 6201 Property 6202 Acquisition of Property 6203 Construction of Property 6210 Machinery and Equipment 6211 Acquisition of Machinery and Equipment 6212 Construction of Machinery and Equipment 6300 Depreciation and Amortization 6301 Depreciation 6310 Amortization 6400 Debt Service – includes interest and principal payments on general obligation debt 6401 Principal – expenditures for periodic principal maturities of bonds or other forms of indebtedness 6410 Interest – periodic interest payment on bonds and other forms of indebtedness 6420 Fiscal Agents’ Fees – payments made to financial institutions for services rendered in paying interest and redeeming debt at maturity 6430 Issuance Costs 204 Section 2, Itemd.

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Chart of Accounts 87 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 6500 Transfers Out – transfers of resources to another fund without recourse as an operating subsidy 6501 Transfers Out – _______ Fund 6510 Transfers out to Component Units 6600 Other Costs 6601 Bad Debt 6610 Loss on Sale of Capital Asset 6620 Contingencies 6630 Discounts on Bond Issuance 205 Section 2, Itemd.

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Chart of Accounts 88 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Small Special District Expenditures Table 6 – Small Special District Expenditures It is important to note that small special districts, which follow the account layout below, do not need to account using the object codes as detailed in the 6000 series. They do not need to follow that method since the functions and objects are combined in the 7000 series. As such, for a small special district to account for expenditures, they can disregard the 5000 and 6000 series, Tables 5 and 6, respectively, of the Department of Audit’s Chart of Accounts and only refer to the 7000 series for their expenditures. 7000 -7100 ADMINISTRATION 7200-7400 OPERATIONS 7500 INDIRECT COSTS (OVERHEAD) CODE FUNCTION 7000 ADMINISTRATION 7001 Personnel Services 7002–Administrator 7003–Secretarial 7004–Clerical 7005–Other (Specify) 7010 Board Expenses 7011–Travel 7012–Mileage 7013–Other (Specify) 7020 Contractual Services 7021–Legal Services 7022–Accounting/Auditing Services 7023–Other (Specify) 7030 Office Expenses 7031–Office Supplies 7032–Office Equipment Rent and Repair 7033–Education 7034–Registrations 7035–Other (Specify) 7040 Travel and Conferences 7041–Training for Office Staff 7042–Training for Service Staff 7043–Conference Registrations 7044–Other Business Travel 7050 Utilities 7051–Electricity 7052–Natural Gas 7053–Water 7054–Sewer 206 Section 2, Itemd.

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Chart of Accounts 89 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 7055–Other (Specify) 7060 Building Repairs and Maintenance/Rent 7061–Repairs and Maintenance 7062–Rent 7070 Other (Specify) 7200 OPERATIONS 7201 Personal Services 7202–Wages for Operation Staff 7203–Service Contracts 7204–Other (Specify) 7210 Travel for Operation Staff 7211–Mileage 7212–Other (Specify) 7220 Operating Supplies and Expenses 7221–Repairs and Maintenance 7222–Supplies 7223–Gas and Oil 7224–Other (Specify) 7230 Program Services 7231 Airport Boards 7232–Runway Repairs and Maintenance 7240 Cemetery Districts 7241–Open/Close Graves 7242–Watering Costs 7243–Lawn Maintenance 7250 Drainage Districts 7251–Equipment Maintenance 7252–Canal Expenses 7253–Pump Expenses 7260 Fire Districts 7261–Equipment Maintenance 7270 Improvement Districts 7271–Road Maintenance 7272–Water System Maintenance and Expenses 7273–Sewer System Maintenance and Expenses 7274–Water Purchases 7280 Irrigation Districts 7281–Water Purchases 7282–Gate and Ditch Maintenance 7290 Joint Power Boards 7300 Museum Districts 7301–Maintenance of the Collection 7310 Predatory Animals District 7311–Trapping Expenses 7312–Purchase of Furs 7320 Rural Health Care Districts 7321–Contracts 7330 Recreation Districts 207 Section 2, Itemd.

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Chart of Accounts 90 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 7331–Recreational Programs Given Funding 7332–Recreational Programs Operated by the District 7340 Senior Citizens Districts 7341–Services Provided 7342–Contracted Services 7350 Solid Waste Disposal Districts 7351–Landfill Management 7360 Watershed Improvement Districts 7361–Canal Maintenance 7370 Water and Sewer Districts 7371–Water Systems Maintenance and Expenses 7372–Sewer Systems Maintenance and Expenses 7400 Contract Obligations 7450 Other Operations 7500 INDIRECT COSTS (OVERHEAD) 7501 Insurance 7502–Liability Insurance 7503–Building and Vehicle Insurance 7504–Equipment Insurance 7505–Other (Specify) 7510 Indirect Payroll Costs 7511–FICA (Social Security) Taxes 7512–Worker Compensation 7513–Unemployment Taxes 7514–Retirement 7515–Health Insurance 7516–Other (Specify) 7520 Depreciation Expense 7521–Building 7522–Other Improvements 7523–Equipment and Machinery 7524–Water and Sewer Distribution 7525–Water Pumping/Plant Installation 7526–Sewage Lagoons and Treatment Plants 208 Section 2, Itemd.

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Chart of Accounts 91 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Definitions of Small Special District Expenditures 7000 Administration – a functional classification charged with all expenditures for the general management of the entity. These include costs of the governing body and managerial type employees. It also includes costs of staffing and operating an office. 7001 Personnel Services – the gross salaries, wages and benefits of employees who have administrative duties. If a person has responsibilities that include both administrative and operational duties, the salaries, wages, and benefits should be allocated between the two areas based on the amount of time the employee spends in each area. 7002 Administrator 7003 Secretarial 7004 Clerical 7005 Other (Specify) 7010 Board Expenses – the expenses incurred by the elected or appointed board to carry out their duties and responsibilities 7011 Travel – air fares, hotels, meals, etc. 7012 Mileage – reimbursement for use of their personal vehicles on business at a rate approved by the governing board 7013 Other (Specify) 7020 Contractual Services – only those services which are related to the administration of the agency. If, for example, a weed and pest district contracted with somebody to apply an insecticide, the payment on that contract would be charged to Operations, not Administration. 7021 Legal Services 7022 Accounting/Auditing Services 7023 Other (Specify) 7030 Office Expenses – expenses associated with the management and administration of the office 7031 Office Supplies 7032 Office Equipment Rent and Repair 7033 Education 7034 Registrations 7035 Other (Specify) 7040 **Travel and Conferences – expenses of travel for meetings, training, conventions, or other business travel. **Note - On the Special District’s Budget Form, these accounts should be included in the “Other - Other (Specify)” account under Administration Budget. 7041 Training for Office Staff 209 Section 2, Itemd.

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Section 2, Itema. (4) No unlicensed or inoperable vehicle will be permitted on any public or community facility lot unless the vehicle is used for training purposes approved by the Alpine Planning & Zoning Commission. (5) Parking of any vehicle, which has a gross vehicle weight (GVW) of greater than twenty- six thousand (26,000) pounds, is prohibited along any public street, except for the following: (aa) Vehicles temporarily parked (less than twenty four {24} hours) for loading or unloading passengers, materials, and merchandise. (bb) Vehicles temporarily parked (less than twenty four {24} hours) engaged in performing a service activity on the commercial lot and/or parcel of land in which the service is being performed (less than twenty four {24} hours). (cc) Vehicles used in association with construction or maintenance activities; this vehicle is to be parked on the commercial property that the activity is taking place on and will be removed when construction and/or the maintenance has been completed. (6) All overnight street parking is prohibited. () Authorized Signs: Sign Standards for the Public and Community Facilities District are presented in Part 4 Development Standards, see Section 4-801 and 4-803. (m) Fuel Storage Tanks: Class I and Class II liquids in above ground tanks is prohibited unless temporarily stored in licensed and operative commercially used vehicles in an accumulative amount over one hundred fifty (150) gallons. (n) Fire Protection: All buildings that reach the maximum allowable building height for this zoning district will be required to install automatic sprinkler systems. The installation of these systems will be made in accordance with National Fire Protection Association requirements outlined in NFPA 13. TABLE 3-4 MINIMUM OFF-STREET PARKING REQUIREMENTS PUBLIC AND COMMUNITY FACILITIES Type of Public or Community Facility Use Standard Government administrative facilities | parking space per 400 square feet of floor space Public works centers and base yards | parking space for each person employed on largest work shift. Public multi-purpose facilities The number of parking spaces will equal 35 percent of the total seating capacity. Public safety facilities for law To be determined by Zoning Administrator and Planning and Zoning enforcement, fire protection (fire Commission during project review. departments), and emergency medical services (ambulance stations) Educational facilities, and related The number of parking spaces will include | parking space for each employee, administrative offices school bus parking to accommodate peak bus traffic or loading zones, parking spaces for 50 percent of anticipated school enrollment for high schools, and visitor parking adequate to support events at the facility. Public recreation centers and The number of parking spaces will equal 35 percent of the peak number of adult recreational facilities recreational users during any one period. Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed — 3 Reading = November 21, 2023 Page 75 21

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Chart of Accounts 92 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 7042 Training for Service Staff 7043 Conference Registrations 7044 Other Business Travel 7050 **Utilities – as listed below. **Note - On the Special District’s Budget Form, these accounts should be included in the “Other - Other (Specify)” account under Administration Budget. 7051 Electricity 7052 Natural Gas 7053 Water 7054 Sewer 7055 Other (Specify) 7060 **Building Repairs and Maintenance/Rent – for both office and other buildings used by the district. **Note - On the Special District’s Budget Form, these accounts should be included in the “Other - Other (Specify)” account under Administration Budget. 7061 Repairs and Maintenance 7062 Rent 7070 **Other – administrative expenses not specifically listed above. **Note - On the Special District’s Budget Form, these accounts should be included in the “Other - Other (Specify)” account under Administration Budget. 7200 Operations – a functional classification charged with all expenditures associated with providing the services for which the agency was formed 7201 Personnel Services – gross salaries, wages, and benefits for only those employees whose duties relate to providing the services for which the district or board was formed. If a person has both administrative and operational responsibilities, the salaries, wages and benefits should be allocated based on the percentage of time spent in each area. 7202 Wages for Operation Staff 7203 Service Contracts 7204 Other (Specify) 7210 Travel for Operation Staff– usually limited to travel to a job site. Travel to attend training programs may be considered administrative travel or separately entered in this area as Training Travel. 7211 Mileage 7212 Other (Specify) 7220 Operating Supplies and Expenses – expenses of delivering services to the public 7221 Repairs and Maintenance – to equipment used in operations 7222 Supplies – including the cost of products purchased for resale 210 Section 2, Itemd.

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Chart of Accounts 93 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 7223 Gas and Oil – for operating equipment 7224 Other (Specify) 7230 Program Services – costs which are directly associated with providing the services for which the entity was formed. The following list presents illustrative but not necessarily all-inclusive expenditures that should be included in this category for each of the different types of districts or boards. Items should be included here whether they are paid directly for the programs or to some contracted service provider. 7231 Airport Boards 7232 Runway Repairs and Maintenance – grant expenditures for new construction or reconstruction, however, should be treated as capital outlay 7240 Cemetery Districts 7241 Open/Close Graves 7242 Watering Costs 7243 Lawn Maintenance (fertilizer, grass seed, etc.) 7250 Drainage Districts 7251 Equipment Maintenance 7252 Canal Expenses 7253 Pump Expenses 7260 Fire Districts 7261 Equipment Maintenance 7270 Improvement Districts 7271 Road Maintenance 7272 Water System Maintenance and Expenses 7273 Sewer System Maintenance and Expenses 7274 Water Purchases 7280 Irrigation Districts 7281 Water Purchases 7282 Gate and Ditch Maintenance 7290 Joint Powers Boards (will vary depending upon the purpose of the board) 7300 Museum Districts 7301 Maintenance of the Collection 7310 Predatory Animals Districts 7311 Trapping Expenses – including trappers’ contracts and flying services 7312 Purchase of Furs 7320 Rural Health Care Districts 211 Section 2, Itemd.

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Chart of Accounts 94 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 7321 Contracts – with doctors or other health care providers 7330 Recreation Districts 7331 Recreational Programs Given Funding 7332 Recreational Programs Operated by the District 7340 Senior Citizens Districts 7341 Services Provided 7342 Contracted Services 7350 Solid Waste Disposal Districts 7351 Landfill Management 7360 Watershed Improvement Districts 7361 Canal Maintenance 7370 Water and Sewer Districts 7371 Water Systems Maintenance and Expenses 7372 Sewer Systems Maintenance and Expenses 7400 Contract Obligations 7450 Other (Specify) 7500 Indirect Costs (Over Head) – a classification used to identify those costs an entity incurs simply by virtue of its existence. While it might be feasible to allocate these costs to the Administration and Operations sections, such allocation does not provide meaningful information. For this reason, these costs are accumulated in this area. 7501 Insurance 7502 Liability Insurance 7503 Building and Vehicle Insurance 7504 Equipment Insurance 7505 Other (Specify) 7510 Indirect Payroll Costs 7511 FICA (Social Security) Taxes 7512 Worker Compensation 7513 Unemployment Taxes 7514 Retirement 7515 Health Insurance 7516 Other (Specify) 7520 Depreciation Expense (current depreciation expenses) 7521 Building 7522 Other Improvements 7523 Equipment and Machinery 212 Section 2, Itemd.

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Chart of Accounts 95 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 7524 Water and Sewer Distribution 7525 Water Pumping/Plant Installation 7526 Sewage Lagoons and Treatment Plants 213 Section 2, Itemd.

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Source Documents 96 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Section 4: Source Documents Source Documents .............................................................................................................................. 97 A. Receipts............................................................................................................................... 97 B. Purchase Order- (Optional) ................................................................................................. 97 C. Claim Voucher .................................................................................................................... 98 D. Checks and Warrants .......................................................................................................... 98 Illustration 1 - Sample Receipt.................................................................................... 99 Illustration 2 - Sample Purchase Order ..................................................................... 100 Illustration 3 - Sample Voucher 1 - Municipalities ................................................... 101 Illustration 4 - Sample Voucher 2 - Special Districts ............................................... 102 214 Section 2, Itemd.

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Source Documents 97 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Source Documents The details of financial transactions are usually described on various documents received by or produced within the governmental entity. These documents provide “input” into the accounting system. Any document that initiates or controls a financial transaction would normally be considered a source document and would be retained and recorded in the books of original entry (journals). A. Receipts A receipt should be written for all money received by the governmental entity. This serves several purposes: 1. It provides proof of a payment for the payer. 2. It identifies the individual from whom payment was received. 3. It identifies when the payment was made. 4. It provides procedure controls through a means of accountability for money received by the governmental entity. 5. It provides a reference for recording money received by the governmental entity in an orderly manner. Receipts should always contain the following information: 1. The name of the governmental entity. 2. The name of the payer. 3. The date the receipt was written. 4. The number of the Receipt. (Numbering should be pre-printed on the receipt.) 5. The amount received and form of payment. (e.g., check, cash, money order, etc.) 6. A description of purpose for which money was received. 7. The signature of the person issuing the receipt. (If computerized receipt, not required.) 8. The fund to which the money will be debited. An example of what a receipt could look like is presented in Illustration 1. Receipts should be made in duplicate, with the original going to the payer and the duplicate being retained for reference. All parts (copies), including the original, of the receipts that are voided should be retained in the receipt book or file. Money received should be deposited intact on a current basis, preferably daily, but at least weekly, and on the last day of the month. Depositing intact means the deposit should equal the total receipts issued since the last deposit. Checks and cash amounts on the deposit slips should be identifiable with the supporting receipts. B. Purchase Order- (Optional) A purchase order is a document that authorizes a vendor to deliver described merchandise or materials at a specified price. Upon acceptance by a vendor, a purchase order becomes a contract. An example of a purchase order is shown at Illustration 2. Several copies of a purchase order are usually prepared, but the number of copies is dependent on the size of a governmental entity. A minimum of three copies should be prepared with one copy 215 Section 2, Itemd.

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Source Documents 98 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 going to the vendor, one copy to the person or department making the order and the third copy being retained by the treasurer or clerk. The purpose of a purchase order is to provide a control over purchases. Some of the things it will do are: eliminate duplicate ordering, monitor expenses to remain within budget, provide a record of what has been ordered and received, and control the related cash flow. Purchase orders may be recognized as encumbrances at the time they are received or they may be used as a memorandum file. When used as a memorandum file it is placed either in an “ordered” or “received” file and no entry is made on the records. C. Claim Voucher A claim voucher should be prepared for all expenditures. Vouchers must be coded for the appropriate fund(s) and expenditure classification. Two samples of a claim voucher are presented in Illustrations 3 and 4. The voucher form contains a perjury certification statement that must be signed before the related claim may be reviewed or approved for payment. The Certification must be signed by the vendor (claimant) or an authorized governmental entity employee. If a voucher is not supported by attached invoices, the perjury certificate should be signed by the vendor (claimant), not a governmental entity employee [Article 16, Section 7 W.C. and W.S 15-1-125]. A checklist for auditing claim vouchers before they are approved for payment should include but not be limited to the following items: 1. Mathematical accuracy 2. Legality of purchase 3. Proper supporting documents 4. Properly certified 5. Discounts available 6. Properly itemized 7. Sales tax not charged 8. Properly verified (e.g., evidence of receipt or delivery) D. Checks and Warrants 1. Regular Warrants All claims against a governmental entity shall be paid by checks or warrants. All funds to be expended by the governing body shall be signed by the mayor (or governing board for special districts) and countersigned by the treasurer or some other person authorized to sign in the treasurer’s absence. In the case of cities operating under the city manager form of government, they should be signed by the city manager and countersigned by the mayor. All checks or warrants should be pre-numbered [W.S. 15-1-125 and W.S. 15-4-203]. In the interest of “internal control” the bookkeeper should never sign checks and should never have the physical custody of facsimile signatures. Further, facsimile signatures must be registered at the Secretary of State’s office. Call (307) 777–7378 for instruction on this registration. 216 Section 2, Itemd.

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Source Documents 99 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Computer generated checks are allowed, but adequate controls over the blank stock of unprinted checks should be maintained. Unrestricted access to and unauthorized use of money in checking accounts is the single greatest vulnerability to internal theft that a governmental entity encounters. 2. Registered Warrants If there is not sufficient money in the treasury to pay a warrant, the treasurer shall endorse on the warrant the date it was presented for payment and a statement it was presented but was not paid for want of funds. For municipalities, from that date the warrant shall draw interest at the rate of 10% per year [W.S. 15-1-125]. For special districts, from that date the warrant shall draw interest at a rate established by the governmental entity based on market conditions at the time of presentation [W.S. 9-4-106]. Registered warrants when called for redemption of payment of interest are called in the order in which they are registered. Illustration 1 - Sample Receipt Receipt # 001 Account # Total Due Cash Amount Paid Check Balance Due Money Order Received by Credit to GL Account Customer Account # How Paid Special District/Municipality Name Address City/Town, WY Zip Date ,20XX Received From Address Amount __________________________________________$___________________________ For Note: This sample shows a space for entering an account number. The standard forms available through office supplies stores do not contain such a space. The entity may want to make sure they allow room for this entry. The appropriate revenue account number should be entered here to facilitate posting to the Cash Receipts Journal. 217 Section 2, Itemd.

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Source Documents 100 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 2 - Sample Purchase Order QUANTITY RECEIVED UNIT PRICE AMOUNT DATE ACCEPTED: PURCHASING DEPARTMENT COPY AUTHORIZED SIGNATURE: DESCRIPTION NOTE: THE CITY IS EXEMPT FROM SALES TAX PER W.S. 39- 11-105 AND 39-15-105 PLEASE RETURN THIS ACKNOWLEDGEMENT PROMPTLY. PROMISED SHIPPING DATE: AUTHORIZED SIGNATURE: SIGNED BY: AUTHORIZED SIGNATURE: THIS ORDER NUMBER MUST APPEAR ON ALL PACKAGES, INVOICES AND SHIPPING PAPERS PURCHASE ORDER NO. 1091 SHIP TO US UNLESS INDICATED BELOW. SHIP TO: SUPPLIER: ANY CITY OR TOWN DOWNTOWN AVENUE ANYTOWN, WYOMING 82345 DATE DATE WANTED SHIP VIA F.O.B: TERMS: 218 Section 2, Itemd.

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Source Documents 101 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 3 - Sample Voucher 1 - Municipalities FUND CODE ACTIVITY CODE DATE ITEMIZED DESCRIPTION OF MATERIALS AND SUPPLIES OR PERSONAL SERVICES AND TRAVEL INFORMATION PURCHA SE ORDER NUMBER QUANTIT Y UNIT PRICE CLAIMANT DECLARATION (IF VOUCHER IS FOR PERSONAL SERVICES, TRAVEL REIMBURSEMENTS OR EXPENDITURES OTHER THAN PAYROLL UNDER A CONTRACTED PRICE) I DECLARE AND AFFIRM, UNDER THE PENALTIES OF PERJURY, THAT THIS CLAIM HAS BEEN EXAMINED BY ME, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IS IN ALL THINGS TRUE AND CORRECT. , 20____ DATE SIGNATURE OF CLAIMANT CLAIMANT: ADDRESS: TOTAL ANY TOWN OR CITY DOWNTOWN AVENUE ANY TOWN, WYOMING 82345 PAID BY CHECK NUMBER CLAIM NUMBER AMOUNT OBJECT CODE APPROVED FOR PAYMENT BY MUNICIPAL BOARD ACTION ON ________________________ AUDITED BY _________________________________ DECLARATION OF FINANCE OFFICER OR OTHER AUTHORIZED AGENT OF THE CITY EXAMINED BY ME, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IS IN ALL THINGS TRUE AND CORRECT. I FURTHER CERTIFY THAT THE ABOVE SERVICES WERE RENDERED, OR THAT THE ABOVE MATERIALS WERE RECEIVED IN AN ACCEPTABLE CONDITION, AND THAT THE ABOVE CLAIM IS HEREBY APPROVED BY ME FOR PAYMENT THIS ________ DAY OF ____________ 20_____ SIGNED: ____________________________________(FINANCE OFFICER/OTHER AUTHORIZED AGENT) APPROVAL BY THE MUNICIPAL BOARD FOR PAYMENT 219 Section 2, Itemd.

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Section 2, Itema. MINIMUM OFF-STREET PARKING REQUIREMENTS PUBLIC AND COMMUNITY FACILITIES TABLE 3-4 (CONTINUED) Public medical clinics | parking space for each employee, 1 reserved parking space for each anticipated paramedic van or ambulance serving the facility in one 8-hour period, 2 reserved parking spaces for law enforcement, | parking space for the maximum number of patients served by the facility at any given time. Public libraries | parking space for each employee; | parking space for each anticipated facility user during an anticipated peak hour of facility use. Public cultural facilities The number of parking spaces will equal 35 percent of the total seating capacity Public conference facilities The number of parking spaces will equal 35 percent of the total seating capacity Operations centers, administrative offices, and facilities supporting quasi- public utilities 1 parking space per 200 square feet of floor space for administrative areas and workshop areas. 2 parking spaces at each facility, e.g., water storage tank. Solid waste collection and transfer facilities | parking space for employee(s) working at solid waste site; one parking space/loading area for incoming trucks used for collection and transfer. Structures supporting regional and community utility systems. 1 parking space for maintenance personnel. Churches and other places of worship The number of parking spaces will equal 35 percent of the seating capacity of the primary sanctuary at each church. Museums 1 parking space for each two persons employed. 1 parking space for every two visitors during peak hour of visitation. Private membership club facilities 1 parking space for every 1.5 persons as rated by the maximum capacity of the building defined by the fire code. Community visitor centers | parking space for every employee, as well as 10 spaces for visitors. Other private or educational facilities accessible to the general public | parking space for every two persons employed. The Total parking spaces for facility users will equal 50 percent of the peak user capacity. Section 3-208. RC Recreation and Conservation District (a) Intent_and_ Purpose of District: | The purpose of this district is intended to encourage the conservation of sensitive natural resources and enhance the aesthetics of the community via the provision of community parks and other open space. The intent of this district also includes the development of recreational facilities to support outdoor recreational activities such as walking, biking, cross-country skiing, snowmobiling, and picnicking. The recreation and conservation district regulations are established to ensure compatibility with adjoining land uses, as well as accessibility to residential and commercial areas. (b) Permitted Uses: All structures are limited to stick-built, manufactured or modular units. qd) Outdoor public parks, pavilions, outdoor cooking and picnic facilities, and recreational equipment. (2) Pedestrian, bicycle, cross-country ski, and snow machine trails. (3) Outdoor courts for basketball, volleyball, tennis, and other activities. (4) Hockey rinks and ice-skating facilities. (5) Recreational areas for soccer, baseball, football, skateboarding, and other outdoor recreational activities. (6) Historical sites and related interpretation facilities. (7) Wellhead protection areas. Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed — 3% Reading = November 21, 2023 Page 76 22

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Source Documents 102 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 4 - Sample Voucher 2 - Special Districts Voucher # Amount Audited By President Treasurer Account # Amount Mailing Address Name of Claimant Special District Name Address City/Town, WY Zip Description Certification: I hereby certify, under penalty of perjury, that this voucher and the items included herein for payment are correct and just in all respects. Vender Signature ___________________________________ Date________________ [Information in this section should be either a detailed description of the claim or a comment referrintg to an attached statement or invoice.] Description of Claim City, State, Zip Code Check # Note: The forms presented in Illustration 3 and 4 are not mandatory. They may be modified to fit the needs of the entity. THE ONLY PART WHICH IS ABSOLUTELY NECESSARY IS THE CERTIFICATION AREA (i.e. the Perjury Statement). The forms may be of any size convenient to the entity. The section provided for audit approval may be expanded to allow space for other board members to initial approval as well. The Department of Audit recommends two sets of initials should appear on each voucher, giving written indication these officials have indeed reviewed and examined the voucher prior to its approval for payment. However, regardless of the number of initials required, this section of the form does not eliminate the need to approve an itemized list of vouchers at each board meeting. Use of a voucher number (which may be the same as the check number) will facilitate orderly filing of the vouchers. 220 Section 2, Itemd.

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Journals and Ledgers 103 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Section 5: Journals and Ledgers Introduction ...................................................................................................................................... 104 Journals ............................................................................................................................................. 105 A. Cash Receipt Journals ....................................................................................................... 105 Illustration 5 - Cash Receipts Journal ....................................................................... 106 Illustration 6 - Cash Receipts Journal ....................................................................... 107 B. Cash Disbursements Journal ............................................................................................. 108 Illustration 7 - Cash Disbursements Journal ............................................................. 109 Illustration 8 - Cash Disbursement Journal ............................................................... 110 C. Voucher Journal ................................................................................................................ 111 Illustration 9 - Voucher Register ............................................................................... 111 Illustration 10 - Voucher Register ............................................................................. 113 D. Registered Warrant Register (Optional) ........................................................................... 113 E. General Journal ................................................................................................................. 114 Illustration 11 - General Journal ............................................................................... 114 F. Payroll Journal (Optional) ................................................................................................. 114 Illustration 12 - Payroll Journal ................................................................................ 115 General Ledger ................................................................................................................................. 116 Illustration 13 - General Ledger ................................................................................ 116 221 Section 2, Itemd.

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Journals and Ledgers 104 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Introduction Every governmental entity should maintain a cash receipts journal, a cash disbursements journal, a general journal, and a general ledger. Other records such as an accounts payable ledger, accounts receivable ledger, payroll ledger, and a capital assets ledger may also be necessary, depending on the governmental entity’s accounting transactions. 222 Section 2, Itemd.

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Journals and Ledgers 105 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Journals A. Cash Receipt Journals A cash receipts journal is a book of original entry, used to record all receipts issued by the bookkeeper/treasurer. The cash receipts journal should show the following: 1. The date of the receipt 2. To who it was issued 3. The receipt number 4. The amount received 5. The type of receipt (e.g., check, cash, money order, etc.) 6. The account(s) to be credited. Note: Receipts should be listed in numerical sequence. Void receipts should be recorded as void. Illustrations 5 and 6 are examples of cash receipts journals. Illustration 5 shows the funds of a governmental entity with a breakdown of the accounts and amount to be credited to each fund. A summary of the amount to be credited to each account by fund may be necessary to make posting easier. The form shown in Illustration 6 allows only two columns for spreading receipts. The fund and account to be credited is shown in the first column and the amount to be credited to that fund and account in the second column. The cash receipts journal should be totaled at the end of each month, recapped, and posted to the general ledger and subsidiary records. 223 Section 2, Itemd.

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Journals and Ledgers 106 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 5 - Cash Receipts Journal Date Received From Receipt Amount Account Amount Account Amount Account Amount 2-Feb Teton County Treasurer 2239 41.28 4002 41.28 2-Feb Jackson State Bank 2240 275.00 4501 275.00 5-Feb Mrs. William Jones 2241 12.00 4502 12.00 6-Feb Larry Jones 2242 45.00 4502 45.00 15-Feb Teton County School District #1 2243 550.00 4502 550.00 16-Feb L.A. Jones 2244 21.00 4401 21.00 18-Feb Teton County Treasurer 2245 135.96 4003 135.96 18-Feb Teton County Treasurer 2246 1628.54 4002 1003.97 4217 101.38 22-Feb Water Department 2247 5.25 4601 5.25 22-Feb Greg Jones 2248 5.40 4601 5.40 24-Feb Collections on Account 2249 219.00 1240 145.10 24-Feb Collections on Account 2250 202.45 1240 148.91 24-Feb Donald Jones 2251 3.30 4601 3.30 25-Feb Municipal Court 2252 547.00 4401 547.00 25-Feb Collections on Account 2253 15.34 1240 15.34 Totals: 3706.52 3631.21 101.38 323.30 Account Amount Account Amount Account Amount 4002 1045.25 4217 101.38 1240 309.35 4003 135.96 4601 13.95 4401 568.00 4501 275.00 4502 607.00 2631.21 101.38 232.30 Fund Account Number: 101 110 241 General Fund (101) Bridges and Road Fund (Special Revenue Fund) (110) Water Fund (Proprietary Fund) (241) RECAP RECAP RECAP Note: In Illustration 5, some accounts are spread to other funds, which normally would appear to the right of those shown. In the interest of space limitation, those funds are not presented here. Illustration 6 shows these accounts where the remaining amounts are posted in an alternate format. 224 Section 2, Itemd.

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Journals and Ledgers 107 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 6 - Cash Receipts Journal Date Received From Receipt Amount Fund Account Amount 2-Feb Teton County Treasurer 2239 41.28 101 4002 41.28 2-Feb Jackson State Bank 2240 275.00 101 4501 275.00 5-Feb Mrs. William Jones 2241 12.00 101 4502 12.00 6-Feb Larry Jones 2242 45.00 101 4502 45.00 15-Feb Teton School District #1 2243 550.00 101 4502 550.00 16-Feb L.A. Jones 2244 21.00 101 4401 21.00 18-Feb Teton County Treasurer 2245 135.96 101 4003 135.96 18-Feb Teton County Treasurer 2246 1628.54 101 4002 1003.97 2246 110 4217 101.38 2246 130 4002 203.52 2246 130 4002 319.67 22-Feb Water Department 2247 5.25 241 4601 5.25 22-Feb Greg Jones 2248 5.40 241 4601 5.40 24-Feb Collections on Account 2249 219.00 241 1240 145.10 2249 244 1240 73.90 24-Feb Collections on Account 2250 202.45 241 1240 148.91 2250 244 1240 53.54 24-Feb Donald Jones 2251 3.30 241 4601 3.30 25-Feb Municipal Court 2252 547.00 101 4401 547.00 25-Feb Collections on Account 2253 15.34 241 1240 15.34 TOTALS 3706.52 3706.52 RECAPITULATION 101 4002 1045.25 4003 135.96 4401 568.00 4501 275.00 4502 607.00 (*)1010 2631.21 110 4217 101.38 130 4002 203.52 130 4002 319.67 241 1240 309.35 4601 13.95 323.30 244 1240 127.44 (MEMO) 3706.52 GRAND TOTAL NOTE(*) Post all Cash Totals to Acct # 1010 225 Section 2, Itemd.

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Journals and Ledgers 108 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 B. Cash Disbursements Journal The cash disbursements journal is used to record all checks issued by the governmental entity. The cash disbursements journal should show the following: 1. Date of the check 2. To whom it was paid 3. The check number 4. The amount of the check 5. The account or accounts to be charged Note: Checks should be listed in numerical order. Void checks should be entered and so noted as “void.” The cash disbursements journal should be totaled at the end of each month, recapped and posted to the general ledger and subsidiary records. Illustrations 7 and 8 are two ways in which a cash disbursements journal might be prepared and work on the same principle for checks as Illustrations 5 and 6 did for receipts. 226 Section 2, Itemd.

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Journals and Ledgers 109 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 7 - Cash Disbursements Journal Date Disbursed to Check # Amount Account Amount Account Amount Account Amount 1-Feb Standard Oil Co. 12118 $21.42 2010 $21.42 1-Feb Concrete Materials 12119 $123.57 2010 $123.57 1-Feb Farmer's Union Co- Op 12120 $7.80 2010 $7.80 1-Feb Jones Inc 12121 $2.30 2010 $2.30 1-Feb The Parawax Co. 12122 $117.87 2010 $117.87 1-Feb Standard Oil Co. 12123 $294.40 5452 $294.40 1-Feb Servall Towel 12124 $11.50 5118 $11.50 16-Feb American National Bank 12125 $4,467.50 16-Feb Green national Bank 12126 $607.50 16-Feb Robert Jones 12127 $36.85 5204 $18.43 5750 $18.42 16-Feb Brown Engineering 12128 $250.00 5232 $250.00 16-Feb Jones Garage 12129 $85.59 5104 $69.99 5750 $6.05 5126 $9.55 16-Feb Green times 12130 $234.32 5008 $168.32 5010 $66.00 16-Feb Gamble Store 12131 $41.46 5204 $1.59 570 $34.33 5211 $5.54 16-Feb Brown Electric 12132 $119.45 5452 $119.45 $6,421.53 $1,037.73 $250.00 $58.80 Water Fund (241) Capital Projects Fund (150) General Fund (101) Account Amount Account Amount Acount Amount 2010 272.96 $ 5232 250.00 $ 5750 58.80 $ 5452 413.85 $ 5118 11.50 $ 5204 20.02 $ 5104 69.99 $ 5126 9.55 $ 5008 168.32 $ 5010 66.00 $ 5211 5.54 $ TOTALS 1,037.73 $ 250.00 $ 58.80 $ 1010 1010 1010 RECAP RECAP RECAP Note: In Illustration 7, some accounts are spread to other funds, which normally would appear to the right of those shown. In the interest of space limitation, those funds are not presented here. Also, checks numbered 12125 and 12126 go to fund 130-149 (Debt Service Funds) to pay principal and interest on bonds. Illustration 8 shows these accounts where the remaining amounts are posted in an alternate format. 227 Section 2, Itemd.

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Journals and Ledgers 110 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 8 - Cash Disbursement Journal DATE DISBURSED TO CHECK NO. AMOUNT FUND ACCOUNT AMOUNT 1-Feb Standard Oil Co. 12118 $ 21.42 101 2010 $ 21.42 1-Feb Concrete Materials 12119 $ 123.57 101 2010 $ 123.57 1-Feb Farmers Union Co Op 12120 $ 7.80 101 2010 $ 7.80 1-Feb Jones, Inc 12121 $ 2.30 101 2010 $ 2.30 1-Feb The Parawax Co 12122 $ 117.87 101 2010 $ 117.87 1-Feb Standard Oil Co. 12123 $ 294.40 101 5452 $ 294.40 1-Feb Servall Towell 12124 $ 11.50 101 5118 $ 11.50 16-Feb American National Bank 12125 $ 4,467.50 130 5201 $ 4,000.00 130 5201 $ 467.50 16-Feb Green National Bank 12126 $ 607.50 131 5201 $ 607.50 16-Feb Robert Jones 12127 $ 36.85 101 5204 $ 18.43 241 5750 $ 18.42 16-Feb Brown Engineering 12128 $ 250.00 150 5232 $ 250.00 16-Feb Jones Garage 12129 $ 85.59 101 5104 $ 69.99 101 5126 $ 9.55 241 5750 $ 6.05 16-Feb Green Times 12130 $ 234.32 101 5008 $ 168.32 101 5010 $ 66.00 16-Feb Gamble Store 12131 $ 41.46 101 5204 $ 1.59 101 5211 $ 5.54 241 5750 $ 34.33 16-Feb Brown Electric 12132 $ 119.45 101 5452 $ 119.45 6421.53 6421.53 Fund Account Amount Fund Account Amount 101 2010 272.96 $ 131 5201 607.50 $ 5452 413.85 $ 1010 5118 11.50 $ 5204 20.02 $ 150 5232 250.00 $ 5104 69.99 $ 1010 5126 9.55 $ 5008 168.32 $ 241 5750 58.50 $ 5010 66.00 $ 1010 5211 5.54 $ 1037.73 1010 130 5201 4,000.00 $ 5201 467.50 $ 4467.50 1010 6,421.53 $ Grand Total (memo) 228 Section 2, Itemd.

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Journals and Ledgers 111 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 C. Voucher Journal The voucher register looks like a cash disbursements journal and functions in the same manner. The only difference is the type of source transaction entered into it. Instead of recording checks, vouchers are recorded. When a voucher register is used, expenditures are classified to funds and accounts here. The total amount of the vouchers is credited to vouchers payable instead of cash (as in the cash disbursements journal). Then the checks are charged to vouchers payable rather than the expenditure accounts. See Illustration 9 and 10. Warning! If the checks are also charged against the expenditure accounts, rather than the vouchers payable account, the balances in the expenditure accounts will be doubled. Illustration 9 - Voucher Register Date Voucher Recipient Voucher No. Amount Account Amount Account Amount Account Amount 1-Jan Standard Oil Co 123 $294.40 5452 $294.40 1-Jan Servall Towel 124 $11.50 5118 $11.50 16-Jan American National Bank 125 $4,467.50 16-Jan Green National Bank 126 $607.50 16-Jan Robert Jones 127 $36.85 5204 $18.43 5750 $18.42 16-Jan Brown Engineering 128 $250.00 5232 $250.00 16-Jan Jones Garage 129 $85.59 5104 $69.99 5750 $6.05 5126 $9.55 16-Jan Green Times 130 $234.32 5008 $168.32 5010 $66.00 16-Jan Gamble Store 131 $41.46 5204 $1.59 5750 $34.33 5211 $5.54 16-Jan Brown Electric 132 $119.45 5452 $119.45 $6,148.57 $764.77 $250.00 $58.80 Account Amount Account Amount Account Amount 5452 $413.85 5232 $250.00 5750 $58.80 5118 $11.50 2010 2010 5204 $20.02 5104 $69.99 5126 $9.55 5008 $168.32 5010 $66.00 5118 $5.54 $764.77 2010 20XX General Fund (101) Capital Projects Fund (150) Water Fund (241 RECAP RECAP RECAP 229 Section 2, Itemd.

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PALISADES RESERVOIR Zoning c) ZEEA7Z mec (4 por al era u--o Commercial. Light industrial Mixed Residential & Commercial Public and Community Facilities Single Family Residential Multi-Unit Residential Recreation and Conservation [ | Road / Streets 1 r 2018 Town of Alpine Boundary 25 SOUTH GROS VENTRE STREET PHONE » 207733 $252 FAX 307.733.2034 RENDEZVOUS ENGINEERING, P.C. P.0.BOX 4858 JACKSON, WYOMING 83001 TOWN OF ALPINE ZONING MAP

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Journals and Ledgers 112 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Note: In Illustration 9, some accounts are spread to other funds, which normally would appear to the right of those shown. In the interest of space limitation, those funds are not presented here. Also, vouchers numbered 125 and 126 go to funds 130-149 (Debt Service Funds) to pay principal and interest on bonds. Illustration 10 shows these accounts where the remaining amounts are posted in an alternate format. 230 Section 2, Itemd.

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Journals and Ledgers 113 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 10 - Voucher Register Date Voucher Recipient Voucher no. Amount Fund Account Amount 1-Jan Standard Oil Co 123 $294.40 101 5452 $294.40 1-Jan Servall Towel 124 $11.50 101 2118 $11.50 16-Jan American National Bank 125 $4,467.50 130 5201 $4,000.00 130 5201 $467.50 16-Jan Green National Bank 126 $607.50 131 5201 $607.50 16-Jan Robert Jones 127 $36.85 101 5204 $18.43 241 5750 $18.42 16-Jan Brown Engineering 128 $250.00 150 5232 $250.00 16-Jan Jones Garage 129 $85.59 101 5104 $69.99 101 5126 $9.55 241 5750 $6.05 16-Jan Green Times 130 $234.32 101 5008 $168.32 101 5010 $66.00 16-Jan Gamble Store 131 $41.46 101 5204 $1.59 101 5211 $5.54 241 5070 $34.33 16-Jan Brown Electric 132 $119.45 101 5452 $119.45 $6,148.57 $6,148.57 FUND ACCOUNT AMOUNT FUND ACCOUN T AMOUNT 101 5452 413.85 131 5201 $607.50 5118 11.5 2010 5204 20.02 5104 69.99 150 5232 $250.00 5126 9.55 2010 5008 168.32 5010 66 241 5750 $58.80 5204 5.54 2010 764.77 2010 130 5201 4000 5201 467.5 4467.5 2010 $6,148.57 RECAP BY FUND AND FUNCTION/ACTIVITY Grand Total (Memo) D. Registered Warrant Register (Optional) The treasurer should keep a “registered warrant” register if it is necessary to issue warrants in this manner. It shall show the following: 1. The warrant number 2. The date 3. The amount of each warrant presented 4. The particular fund upon which the same is drawn 231 Section 2, Itemd.

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Journals and Ledgers 114 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 5. The date of presentation 6. The name and address of the person in whose name the same is registered 7. The date of payment when made 8. The amount of interest and the total amount paid thereon. E. General Journal The general journal is used to record those entries that arise from non-cash transactions. These entries would consist of opening entries, investment transactions, transfers, adjustments, accruals, and correcting entries. Do not show interest paid on investments in this journal, as that would be a source of “revenue” for the receipt journal. The general journal should show the following: 1. The date of the journal entry 2. The source of the transaction (bank name for investments or other documented information by file name) 3. The name of the funds and accounts to be debited and credited 4. The fund and account numbers 5. The amount of the debit and credit to each fund and account Each general journal entry must be followed by a complete explanation of the reason for the entry and supported by source documentation. Unexplained or undocumented entries should not be made. Illustration 11 shows the form to be used for general journal entries. Journal entries should be individually posted to the general ledger and subsidiary records at the time they are entered in the general journal. The general journal is not totaled on a monthly basis as are other journals. Illustration 11 - General Journal Date 20XX Description, Explanation and Reference Fund Account Debit Credit 1/10 Transfer from operating account to savings First Nat'l Bank 101 1040 500.00 Per Board meeting 01/10/20XX 1010 500.00 1/10 Correct Expense entry from 01/01/20XX 5100 106.89 Charged to Admin and should have been Operations. Ck# 1437 To Taylor Dist 5200 106.89 F. Payroll Journal (Optional) The payroll journal is used to record all the payroll information relevant to each payroll check or warrant issued. When a payroll journal is used, Federal and State payroll reports and the year- end reconciliations for W-2 statements may be easier to file. Remember not to enter these transactions in the Cash Disbursements Journal. 232 Section 2, Itemd.

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Journals and Ledgers 115 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 A payroll voucher that includes all employees may be prepared in lieu of a payroll journal. The information shown on the payroll voucher would be the same. The payroll vouchers would be listed in the check register in total, showing the inclusive check numbers on the payroll voucher. A sample payroll journal format is presented in Illustration 12. Illustration 12 - Payroll Journal Date Employee Hourly Rate Regular Hours O/T Hours Net Pay Check No. Federal W/H FICA Ins. Retire Other Gross Pay Fund Account 8/31 John Doe $11.35 40 11.5 $464.30 8544 $93.23 $49.71 $6.36 $36.19 $649.79 101 5106- 6001 233 Section 2, Itemd.

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Journals and Ledgers 116 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 General Ledger The general ledger is the essential part of any accounting system and is designed to maintain adequate control over financial transactions. An accounting system without a general ledger must be considered incomplete because the general ledger summarizes and controls all detailed records and transactions. It is the base from which financial statements are prepared and is used as a check to ensure the ledgers and journals are in balance. The general ledger will consist of asset, liability, and net position accounts with control accounts for revenue and expenditures. Although the accounts for all funds may be kept in the same ledger, the accounts for each fund should be kept separate from any other fund. An example of the form that each account should take is shown in Illustration 13. The general ledger is the book of final entry. The cash receipts journal, cash disbursements journal, and the general journal are books of original entry in which daily transactions are recorded. Entries in the books of original entry are posted to the related general ledger accounts. Each general ledger entry should bear a reference to the record from which it was posted, such as CR for cash receipts journal, CD for cash disbursements journal, WR for warrants register, and GJ for the general journal. Illustration 13 - General Ledger #101 Date Posted from JR Debit Credit Balance 1/1/20XX Balance Forward 7,837.58 1/31/20XX CR1 4,019.67 1/31/20XX WR3 20,896.97 1/31/20XX GJ3 9,500.00 460.28 2/28/20XX CR2 2,084.21 2,544.49 2/28/20XX WR5 4,536.72 (1,992.23) 2/28/20XX GJ4 2,000.00 7.77 #270 Date Posted from JR Debit Credit Balance 1/1/20XX BalanceForward (19,363.04) 1/1/20XX GJ1 21,184.63 1,821.59 1/1/20XX GJ2 1,500.00 3,321.59 2/28/20XX GJ3 13,452.21 (10,130.62) Cash In Bank - Green Nat'l Bank (normal Debit balance) Fund Balance (normal credit balance) Note: Separate pages or cards would normally be used for each account. 234 Section 2, Itemd.

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Subsidiary Records and Control Accounts 117 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Section 6: Subsidiary Records and Control Accounts Subsidiary Records and Control Accounts .................................................................................... 118 A. Interest Bearing Deposits and Investment Record ............................................................ 118 Illustration 14 - Record of Interest Bearing Deposits and Investments .................... 119 B. Accounts Receivable Record ............................................................................................ 119 Illustration 15 - Water Accounts Receivable Record ................................................ 120 Illustration 16 - Certification of Uncollectible Debt ................................................. 121 C. General Assessments Receivable Record ......................................................................... 122 D. Inventory Record .............................................................................................................. 122 E. Capital Asset Record ......................................................................................................... 122 Illustration 17 - Capital Assets Ledger ..................................................................... 125 F. Depreciation Record .......................................................................................................... 125 Illustration 18 - Depreciation Schedule .................................................................... 126 G. Revenue Budget Record ................................................................................................... 126 Illustration 19 - Revenue Budget Record .................................................................. 127 H. Expenditure Budget Record .............................................................................................. 127 Illustration 20 - Expenditure Budget Record ............................................................ 128 I. Customer Deposit Record .................................................................................................. 128 J. Subsidiary Bid Surety Record ............................................................................................ 128 Illustration 21 - Utility Deposit Record .................................................................... 129 235 Section 2, Itemd.

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Subsidiary Records and Control Accounts 118 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Subsidiary Records and Control Accounts Subsidiary records and control accounts are necessary to properly account for assets and liabilities and to analyze revenues and expenditures. In a full accrual system, the control accounts are a part of the general ledger accounts and separate subsidiary records must be established. Some areas in which subsidiary records are required are described in the following paragraphs. A reconciliation between the control account and the subsidiary records must be done monthly. A. Interest Bearing Deposits and Investment Record This subsidiary record is used to account for individual interest bearing deposits and investments and should support the respective general ledger accounts. A suggestion would be to show each individual interest bearing deposit or investment on a separate sheet indication any and all of the following information which is pertinent to the particular interest bearing deposit or investment: 1. The type of interest-bearing deposit or investment 2. An identifying number 3. The date of purchase 4. The maturity date 5. The cost 6. The face value if different than the cost 7. The amount of discount or premium 8. The fund that provided the amount for the interest bearing deposit or investment 9. The bank in which the deposit has been made 10. The interest rate 11. The interest payment period 12. The method of interest payment 13. The amount of interest received or credited 14. The receipt number prepared for the interest revenue 15. The date interest was received 16. The amount received when sold 17. The date sold or redeemed This record should also have a place provided where interest received from the payer can be tested (and documented) for reasonableness. The testing should be done and so noted, annually. In the event the actual certificate or registration document is lost, this record also serves as an information control document for the interest bearing deposits and investments held by the entity. A sample suggested format for this record is shown at Illustration 14. A different format from the one illustrated may be maintained by the governmental entity to best suit its individual needs as long as all the pertinent information summarized above is indicated in the record. 236 Section 2, Itemd.

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Subsidiary Records and Control Accounts 119 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 14 - Record of Interest Bearing Deposits and Investments Date Cost(or Value During Interest Period) Interest Amount posted to Certificate Receipt Number Interest Amount Transferred to Checking Other Information 10/16/2011 10,000.00 150.00 4009 0.00 1/16/2012 10,150.00 152.25 4752 0.00 4/16/2012 10,302.25 154.53 4031 0.00 7/16/2012 10,456.78 156.85 4376 0.00 10/16/2012 10,613.63 159.20 5784 0.00 1/16/2013 10,772.83 161.59 6167 0.00 4/16/2013 10,934.42 164.01 6497 0.00 7/16/2013 11,098.43 166.47 7219 0.00 7/16/2013 8400 11,264.90 CD cashed in Type Number 1001 15-Jul-11 10/15/2012 (Auto renewable) Maturity Date Date Issued Best Nat'l bank Certificate of Deposit $10,000.00 6% (Note changes here) 3 Months Added to Certificate General Fund #105 Face Amount Name of Bank Fund/Acct Payment Method Interest Payment Period Interest Rate B. Accounts Receivable Record The subsidiary record for individual accounts receivable, should be maintained and contain columns for the date, description, debits (charges), credits (collections) and balance. An example of an individual water accounts receivable control is shown at Illustration 15. To properly establish and maintain individual accounts receivable records the following steps are necessary: 1. Establish a balance as of a given date 2. Debit billings as they are made 3. Credit collections as they are received 4. Reconcile the unpaid balance in individual accounts receivable records with the general ledger control account monthly The municipal officer (clerk/treasurer, city manager, or utility clerk) or special district clerk/treasurer should, at least once each quarter, furnish the governing body with a list of delinquent accounts receivable. 237 Section 2, Itemd.

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Subsidiary Records and Control Accounts 120 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Every entity may assign for collections of any or all delinquent accounts receivable. After reasonable collection efforts, the governing body may determine an account is uncollectible and shall by formal action direct the uncollectable amount be removed from the records [W.S. 16-4- 502]. Evidence of the debt removed from the records by the formal action of the governing body shall be retained by the entity to support possible subsequent collection of that debt. Illustration 16 shows the proper form of documentation. Illustration 15 - Water Accounts Receivable Record Date Description Receipt Number Rte BK Ref Debit Credit Balance 20XX Balance Forward $13.00 1-Jan January Billing 14 $47.73 $60.73 31-Jan Pymt on Acct 16932 $40.73 $20.00 28-Feb Pymt on Acct 17040 $20.00 $0.00 31-Mar March Billing 37 $39.88 $39.88 31-Mar Pymt on Acct 17842 $19.88 $20.00 City, State, Zip Anytown, WY 82888 Customer Name Joe Johnson Address 6885 Prairie Dr. 238 Section 2, Itemd.

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Subsidiary Records and Control Accounts 121 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 16 - Certification of Uncollectible Debt RE: WS 16-4-502 GOVERNMENTAL ENTITY ___________________________ STREET ADDRESS: ___________________________ CITY, STATE, ZIP: ____________________________ DUE DATE: _______________________, 20XX (Legal Name of City or Town) having reviewed the aforementioned debt and determined to our satisfaction that the debtor has no financial means or assets from which the debt may be satisfied, hereby direct that the debt be discharged and extinguished as an account receivable or asset. (Signature of Mayor) _________________________________________________________ (Official Signature) _______________________________________________________ We, the Governing body of the I, ____________________________________, ______________________________________ (Name of Official) (Title) of the (Legal Name of City or Town) do hereby certify that the above is true and correct, and is an uncollectible obligation or liability for the payment of money (debt), which has been due and owning the City/Town. DATE: ___________________________, 20XX AMOUNT: $ ______________________ Goods or Services for which the debt was incurred: Explanation of actions taken to collect the debt and the reasons it remains unpaid: 239 Section 2, Itemd.

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299 ORDINANCE NO. 2022-17 BUSINESS LICENSE CODES AN ORDINANCE REPEALING AND REPLACING 192-ORDINANCE NO 2009-48, PROVIDING FOR BUSINESS LICENSES AND FEES FOR THE TOWN OF ALPINE. NOW, THEREFORE BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF ALPINE, WYOMING IN REGULAR SESSION DULY ASSEMBLED THAT: SECTION I-Ordinance Repealed 192 ORDINANCE NO. 2009-48, of the Municipal Code of the Town of Alpine and all amendments thereto are hereby repealed. All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed. SECTION Il-Effective Date This ordinance will establish an effective date at its passing on the third and final reading. SECTION Ill-Severability If any section, subsection, sentence, clause, phrase or portion of this ordinance or application thereof to any person or circumstances is for any reason held invalid or unconstitutional by any court of competent authority, such portion shall be deemed a separate distinct and independent provision and such holding shall not affect the validity of the remaining portions of the ordinance. SECTION IV GENERAL BUSINESS LICENSES 299-01 Purpose - Authority - General Provision 299-02 Exemptions 299-03 License Required — Documentation 299-04 Fine & Penalties 299-05 Revocation! Suspension 299-06 Proposal of Funds 299-07 Installation Permit / Expositions 299-08 License Fees 299-01 PURPOSE — AUTHORITY — GENERAL PROVISION a. Purpose The purpose of this chapter of licensing and regulating of businesses conducted, executed on, or trafficked in within the Town of Alpine (town), to protect the health, safety and general welfare of those receiving goods and services, and to provide uniform regulations for the providers of goods and services. 299 Ordinance No. 2022-17 Business License Codes Page 1 of 8 24 Section 2, Itemb.

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Subsidiary Records and Control Accounts 122 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 C. General Assessments Receivable Record The general ledger control account for special assessments receivable should be the same as described under accounts receivable. The unpaid balance in the general ledger should equal the amount of unpaid special assessments in the subsidiary record. D. Inventory Record All inventory amounts used should be supported by a detailed inventory listing of items showing the number of items and value. This record should record both the purchases and sale of such inventory. This type of record is normally only used for items held for resale. E. Capital Asset Record Capital assets are those assets which meet the three following criteria: 1. Tangible nature 2. Life longer than the current fiscal year 3. Significant value GASB recommends that governmental capital assets be classified as: 1. Land 2. Buildings 3. Improvements Other Than Buildings 4. Equipment 5. Construction Work-in-Progress 1. Land – the cost of land includes the amount paid for the land itself, costs incidental to the acquisition of land, and expenses incurred in preparing the land for use. Costs incidental to the acquisition of land are legal expenses for perfection of title, fees to brokers, and so forth. The expenses of preparing land for use include, among others the cost of demolishing buildings (less salvage value), the cost of relocating structures, and expenses connected with clearing land. As stated previously, governmental units may pay special assessments on their properties located in special assessment districts. Since special assessment improvements are presumed to benefit the properties assessed, the special assessments paid by the governmental unit as an owner of property should be added to the cost of the land. 2. Buildings – the “buildings” classification includes relatively permanent structures used to house persons or property and/or fixtures which are permanently attached to and made part of buildings and which cannot be removed without cutting into the walls, ceilings, or floors or without in some way damaging the building. Where land and buildings are acquired in the same transaction, the total cost should be allocated between them, either according to terms 240 Section 2, Itemd.

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Subsidiary Records and Control Accounts 123 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 of the acquisition agreement or in accordance with the best available estimate of their relative fair values. 3. Improvements Other Than Buildings – examples of items in this category are bridges, sidewalks, streets, dams, tunnels, and fences. 4. Machinery and Equipment – examples of these are trucks, automobiles, pumps, desks, typewriters, computers, and book cases. Since equipment is movable, it must be accounted for with particular care, preferably marked with ID numbers which are so noted in the permanent records. 5. Construction Work-In-Progress – the balance in this account is the cost of construction work undertaken but incomplete at a balance sheet date. These costs are appropriately reclassified upon project completion. Once capital assets have been acquired and properly recorded on the books of account, subsidiary records on each recorded asset should be set up with the following information: 1. Class code 2. Sequence or payment voucher number 3. Date of acquisition 4. Name and address of vendor 5. Abbreviated description 6. Department, division and unit charged with custody 7. Location 8. Cost 9. Fund and account from which purchased 10. Method of acquisition 11. Estimated life 12. Date, method and authorization of disposition 13. Amount purchased with federal grant funds Periodic inventories should be taken by authorized personnel as required by law or administrative regulation. The Capital Asset Ledger (Illustration 17) has been designed as a guide to assist in accounting for fixed assets. A separate Capital Asset Ledger should be maintained for each major capital asset. In the case of equipment such as desks, typewriters, etc., one ledger can be developed to account for all the equipment provided it contains the 13 points of information mentioned above. In addition to the above information the entity should be aware of the following: 241 Section 2, Itemd.

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Subsidiary Records and Control Accounts 124 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 1. Capital assets should be recorded at the cost at the time of acquisition, or if a donation or gift, it should be reported at fair market value when received. If actual costs are not available, use estimated costs. 2. A system should be designed to maintain this information; i.e., cardex, manual ledger, detailed listing, or computerized system such as a database or spreadsheet. 3. Policies should be established encompassing: a. Significant value by classification b. Who is responsible for establishing and maintain the system; c. Approval for transfer or disposal d. Comparison of records with physical count e. When the records are to be updated. 4. Custody of capital assets shall be the responsibility of a specific employee, usually the employee utilizing. 242 Section 2, Itemd.

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Subsidiary Records and Control Accounts 125 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 17 - Capital Assets Ledger Item Number ______________ Class Code ___________ Department ___________________________ Division ________________________________ Location ______________________________ Acquisition Date_________________________ Vendor Name and Address Method of Financing ___________________________________ _____ Bonds __________________________________ ___________________________________ _____ Gifts ___________________________________ ___________________________________ _____ Current Revenues _______________________ Cost _______________________________ Special Assessments _____________________ Freight or Other Acquisition Cost __________ Estimated Life ___________________________ Total Cost ______________________________ Date of Disposition ______________________ Voucher Number ________________________ Disposition___________________________ ___ Fund and Account # ______________________ Autorization for Disposition Purchased With Federal Funds ___________________________________ _____ Yes ____________ No _____________ ___________________________________ _____ If yes, disposal must be authorized by Federal Agency (Signatures) See Remarks/Inventory Dates on Reverse Description______________________________________________________________ ______________________________________________________________________ ___________________ F. Depreciation Record The general ledger allowance for depreciation and depreciation expense accounts would appear in the Government-Wide Financial Statements. The balance in this account should be supported by a depreciation schedule. An example of a depreciation schedule is shown at Illustration 18. All depreciation should be computed on the straight-line method. Asset lives common to each operation should be set up in accordance with guidelines established by national organizations 243 Section 2, Itemd.

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Subsidiary Records and Control Accounts 126 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 related to the particular operation. All depreciation should be based on cost and not on book value. Refer to Appendix A for suggested depreciation rates. Illustration 18 - Depreciation Schedule Date Acq. Description Balance 7/1/XX Add. Del. Balance 6/30/X1 Rate % Balance 7/1/XX 20XX Dep. Del. Balance 6/30/X1 Buildings 2005 Treatment Plants 150,000.00 150,000.00 2.00% 45,000.00 3,000.00 48,000.00 2006 Addition 35,000.00 35,000.00 2.00% 6,300.00 700.00 7,000.00 Subtotal 185,000.00 185,000.00 51,300.00 3,700.00 55,000.00 Equipment 2006 Main Pump 50,000.00 50,000.00 4.00% 30,000.00 2,000.00 32,000.00 2007 Service Truck 8,000.00 8,000.00 10.00% 5,600.00 800.00 6,400.00 2007 Office Equipment 2,000.00 2,000.00 20.00% 1,600.00 1,600.00 2007 Office Equipment 4,000.00 4,000.00 20.00% 800.00 800.00 Subtotal 60,000.00 4,000.00 2,000.00 62,000.00 37,200.00 3,600.00 1,600.00 39,200.00 Total 245,000.00 4,000.00 2,000.00 247,000.00 88,500.00 7,300.00 1,600.00 94,200.00 Cost Depreciation G. Revenue Budget Record A revenue budget record should be established for each governmental fund category. The revenue budget record provides a comparison of revenue estimated in the budget with actual revenue received. The total revenue received to date as recorded in the revenue budget record should be the same as the amount shown in the general ledger as “Revenues” for each respective fund. A suggested format is shown in Illustration 19. In this format, the first line is used to list the budget revenue by general budget category or department. The balance of the form is used to record monthly, year to date and yearly actual revenue. The revenue budget record is a valuable tool in planning for the future. It will also provide a classification of revenue which will be compatible with the annual financial report. 244 Section 2, Itemd.

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Subsidiary Records and Control Accounts 127 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Illustration 19 - Revenue Budget Record 20XX Budget Total Property Taxes 4001 General Taxes 4006 Other Taxes 4010 Penalties and Interest 4004 Licenses and Permits 4100 Federal Grants 4201 State Shared Revenue 4211 Fines and Forfeits 4400 Interest Earned 4501 Other Account No.s/Amts July Aug Sept (*) Qtr to Date Oct Nov Dec Yr to Date Jan Feb Mar Yr to Date Apr May June Fiscal Year End General Fund (*) Town Treasurers must report at least quarterly to the governing body on the financial condition of the town [W.S. 15-2-203]. H. Expenditure Budget Record The expenditure budget record is used to record the expenditures made and provides a comparison of actual expenditures with amount appropriated. This record will serve as a valuable control and if used continually through the fiscal year, will avoid incurring expenditures in excess of appropriations. Note that incurring expenditures in excess of appropriations is a violation of state law. Illustration 20 provides a sample format that may be used for the expenditure budget record. The size and extent to which each governmental entity will break down their expenditures will depend on the degree of control desired. Automated accounting systems often provide a system-generated comparison of actual revenue and expenditures with budgeted amounts. The format is not what is important; the substance of the information should be the focus. Always compare reports for agreement when using a computer. The bottom line for revenues and the bottom line for expenditures must agree, 245 Section 2, Itemd.

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Subsidiary Records and Control Accounts 128 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 whether a cash flow report, a budget comparison, or any other report is generated. Ensure the system is using every single account that has an entry, for every single report. If not in agreement, review, and adjust the report parameters. Illustration 20 - Expenditure Budget Record 20XX Budget Total Property Taxes 4001 General Taxes 4006 Other Taxes 4010 Penalties and Interest 4004 Licenses and Permits 4100 Federal Grants 4201 State Shared Revenue 4211 Fines and Forfeits 4400 Interest Earned 4501 Other Account No.s/Amts July Aug Sept (*) Qtr to Date Oct Nov Dec Yr to Date Jan Feb Mar Yr to Date Apr May June Fiscal Year End General Fund This Expenditure form shows an YTD calculation after each Month’s entries rather than each quarter’s entries. I. Customer Deposit Record The customer deposit subsidiary record should contain columns by individual customer for the date, description, credits (new deposits), debits (refunds), and balance. The establishment and maintenance of this record follows the same steps as that for accounts receivable. The balance for all subsidiary accounts should equal the general ledger control account. See example at Illustration 21. J. Subsidiary Bid Surety Record When bid deposits are not returned to the successful bidder, but held in surety until a contract is entered into, the checks should be deposited in the bank for safekeeping and the amount of the check, the name of the bidder/depositor, and date of deposit should be entered in this record. 246 Section 2, Itemd.

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Subsidiary Records and Control Accounts 129 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Upon return of the deposit to the bidder, the date of payment and the warrant number should be entered also. Illustration 21 - Utility Deposit Record Customer Name Service Address Mailing Address Account Number Name Address Date Paid Receipt Number Amount Clerk's Initials Refunded Check Number Amount Applied to Account # Deposit Pd By (If not the same as customer) UTILITY DEPOSIT RECORD ________________ DISTRICT 247 Section 2, Itemd.

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Appendix A: Depreciation Rates A -130 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 Appendix A: Depreciation Rates TABLE 1 GENERAL DEPRECIATION RATES Life in Years Annual Percentage Buildings and Structures: Fireproof construction – walls are constructed of brick, stone, or other hard noncombustible materials. 40 2.5 Nonfireproof construction 33 3 Equipment: Office furniture, fixtures and equipment 10 10 Transportation equipment 5 20 TABLE 2 TELEPHONE DEPRECIATION RATES Life in Years Annual Percentage Buildings and structures 50 2 Central office equipment 33 3 Station apparatus 16 6.25 Lines and cables 33 3 Office furniture 20 5 Office equipment 10 10 Transportation equipment 5 20 Tools and work equipment 10 10 248 Section 2, Itemd.

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Appendix A: Depreciation Rates A -131 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 TABLE 3 ELECTRIC UTILITY DEPRECIATION RATES Life in Years Annual Percentage CLASS OF DEPRECIABLE PLANT Steam Production Plant: Structures and improvements 50 2 Boiler plant equipment 33 3 Engines and engine driven generators 25 4 Turbo-generator units 33 3 Accessory electric equipment 33 3 Miscellaneous power plant equipment 33 3 Hydraulic Production Plant: Structures and improvements 50 2 Reservoirs, dams and waterways 100 1 Water wheels, turbines and generators 50 2 Accessory electric equipment 33 3 Miscellaneous power plant equipment 33 3 Roads, railroads and bridges 50 2 Internal Combustion Engine Production Plant: Structures and improvements 50 2 Fuel holders, producers and accessories 33 3 Internal combustion engines 25 4 Generators 25 4 Accessory electric equipment 25 4 Miscellaneous power plant equipment 25 4 Transmission Plant: Structures and improvements 50 2 Station equipment 33 3 Towers and fixtures 50 2 Poles and fixtures 33 3 Overhead conductors and devices 50 2 Underground conduits 50 2 Underground conductors and devices 50 2 Roads and trails 33 3 249 Section 2, Itemd.

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U. The provisions of this chapter are pursuant to authority granted cities and towns under Wyo. Stat. Section 15-1-103 (a) (xiii). b. Evidence of Doing Business Whenever any person or entity by the use of signs, circulars, cards, telephone books, newspapers, or the Internet advertises, holds out, or represents that he is in business in the town, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the town, and such person fails to deny by a sworn statement given to the town clerk that he is not conducting a business in the town, after being requested to do so by the town clerk, then these facts shall be considered prima facie evidence that he is conducting a business in the town. c. Nuisances No business, licensed or not, shall be so conducted or operated as to amount to a breach of the peace or a violation of the town ordinance regarding noise. 299-02 EXEMPTIONS a. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any business, occupations, event or activity, from any institution or organization which is conducted, managed or carried out for the benefit of religious, charitable, philanthropic or education purposes; provided that convincing evidence is furnished to the town clerk which establishes that the organization has been granted or qualifies for such status under regulations promulgated by the United States Department of Treasury, Internal Revenue Service. b. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax or the completion of a business license application to conduct, manage or continue on a business for any youth 18 years old or younger so long as the business does not involve employees working for the youth. 299-03 LICENSE REQUIRED a. Persons/entities subject to license All persons or entities engaged in business in the Town of Alpine or which business operates out of, or is based in, the Town of Alpine shall be required to obtain a business license from the Town of Alpine. U. Persons or entities engaged in the Town of Alpine in wholesale sales shall not be required to obtain a business license from the Town of Alpine unless the business operates out of or is based in the Town of Alpine in which case that person or entity will be required to obtain a business license from the Town of Alpine. Hi. Persons or entities engaged in providing delivering goods only shall not be required to obtain a business license from the Town of Alpine, 299 Ordinance No. 2022-17 Business License Codes Page 2 of S 25 Section 2, Itemb.

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Appendix A: Depreciation Rates A -132 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 CLASS OF DEPRECIABLE PLANT Life in Years Annual Percentage Distribution Plant: Structures and improvements 50 2 Station equipment 33 3 Storage battery equipment 25 4 Poles, towers and fixtures 33 3 Overhead conductors and devices 50 2 Underground conduit 50 2 Underground conductors and devices 50 2 Line transformers 33 3 Services 33 3 Meters 33 3 Installations on customers’ premises 25 4 Leased property on customers’ premises 25 4 Street lighting and signal systems 25 4 General Plant: Structures and improvements 50 2 Office furniture and equipment 10 10 Transportation equipment 5 20 Stores equipment 10 10 Shop equipment 20 5 Laboratory equipment 10 10 Tools and work equipment 10 10 Communication equipment 20 5 Miscellaneous equipment 10 10 Other tangible property 20 5 250 Section 2, Itemd.

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Appendix A: Depreciation Rates A -133 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 TABLE 4 WATER UTILITY DEPRECIATION RATES Life in Years Annual Percentage Structures and Improvements: Collecting and impounding reservoirs 50 2 Lake, river and other intakes 100 1 Infiltration galleries and tunnels 100 1 Other water sources 100 1 Power and pumping 33 3 Purification building 50 2 Distribution reservoirs and standpipes 33 3 Office 50 2 Stores, shop and garage 33 3 Wells 50 2 Equipment: Boiler plant 20 5 Steam pumping 25 4 Electric pumping 25 4 Other power pumping 20 5 Purification system 50 2 Softening plant 50 2 Transmission mains and accessories 50 2 Distribution mains and accessories 50 2 Services 33 3 Meters 25 4 Hydrants 50 2 Office furniture and equipment 10 10 Transportation equipment 5 20 Stores 10 10 Shop, tool and work 5 20 Laboratory equipment 10 10 Communication equipment 10 10 251 Section 2, Itemd.

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Appendix A: Depreciation Rates A -134 _____________________________________________________________________________________ Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual January 2014 TABLE 5 SEWER UTILITY DEPRECIATION RATES Life in Years Annual Percentage Structures and Improvements: Organization 33 3 Plant 33 3 Equipment: Mains 50 2 Storm sewers 50 2 Services 33 3 Tools 5 20 TABLE 6 AIRPORT DEPRECIATION RATES Life in Years Annual Percentage Runways and taxi-strips (asphalt): Reseal 5 20 One inch plant mix 10 10 Concrete aprons 50 2 Administration building 50 2 Hangars 33 3 Other temporary buildings 10 10 Airway communication equipment 4 25 Hangar equipment 10 10 Motor vehicles 5 20 Fuel storage and distribution equipment 10 10 Furniture, fixtures and office equipment 10 10 Airport and airway lighting equipment 10 10 Miscellaneous ground equipment 10 10 252 Section 2, Itemd.

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Financial Policy Recommendations 2024.02.02 Recommendation: Vendor Bills must be received by the last day of the month to be paid on the 3rd Tuesday of the following month. (Example: If we receive the bill on 1/31/2024, it would be paid on 2/20/2024). All payments approved by the Town Council will be mailed on the Wednesday following the 3rd Tuesday. No late fees will be paid by the Town of Alpine unless the situation is consistent with 15-1- 125(b). 15-1-125. Presentation and payment of claims; when warrant draws interest; exception. (a) All claims and demands against any city or town shall be presented to the governing body by itemized invoice or other document from the vendor with a full account of the quantity and total cost for each item or for the services rendered. No payment shall be approved by the governing body unless the claim is certified under penalty of perjury by the vendor or by an authorized person employed by the city or town receiving the items or for whom the services were rendered. No claim or demand may be audited or allowed unless presented and certified as provided in this section, and no suit may be instituted against a city or town for any claim unless it has been first presented to the governing body and a reasonable time given to act upon the claim. (b) Upon the allowance of any claim or demand by the governing body, the treasurer shall issue a check or warrant for the correct amount. The check or warrant shall be signed by the mayor and countersigned by the treasurer or any other person the governing body designates to countersign checks or warrants in the treasurer's absence. If there is not sufficient money in the treasury to pay the warrant, the treasurer shall endorse on the warrant the date and a statement that it has been presented for payment but has not been paid for want of funds. Thereafter, the warrant shall draw interest at the rate of ten percent (10%) per year. Recommendation: All Vendor Invoices will be entered individually, and a voucher will be created for each. Prior to being entered all bills will be reviewed to ensure that the Town of Alpine was not charged sales tax, or late fees. Statements received will be reconciled within 5 business days of receipt and signed by the person completing reconciliation. 15-1-125. Presentation and payment of claims; when warrant draws interest; exception. (a) All claims and demands against any city or town shall be presented to the governing body by itemized invoice or other document from the vendor with a full account of the quantity and total cost for each item or for the services rendered. No payment shall be approved by the governing body unless the claim is certified under penalty of perjury by the vendor or by an authorized person employed by the city or town receiving the items or for whom the services were rendered. Recommendation: All Vendor Invoices and vouchers will be reviewed and the Voucher will be signed by the Department Head. A town Council member will review all Invoices and Vouchers after they are reviewed by department heads no later than the Wednesday prior to the meeting held on the 3rd Tuesday. A report will be generated by the Town Treasurer to be included in the meeting packet, all Town Council members are encouraged to come into the Town Hall to review any or all bills prior to the meeting. 253 Section 2, Itemd.

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15-1-125. Presentation and payment of claims; when warrant draws interest; exception. (a) All claims and demands against any city or town shall be presented to the governing body by itemized invoice or other document from the vendor with a full account of the quantity and total cost for each item or for the services rendered. No payment shall be approved by the governing body unless the claim is certified under penalty of perjury by the vendor or by an authorized person employed by the city or town receiving the items or for whom the services were rendered. No claim or demand may be audited or allowed unless presented and certified as provided in this section, and no suit may be instituted against a city or town for any claim unless it has been first presented to the governing body and a reasonable time given to act upon the claim. Recommendation: All money should be collected by the treasurer’s office. In the rare event that it is collected by someone else then it must be presented to the Treasurer’s Office by the end of the following business day. 15-1-126. Collecting city or town monies; settlement date. Every officer and employee collecting or receiving monies belonging to the city or town shall settle with the treasurer on or before the last day of each month, or as directed by the governing body, and immediately pay all money into the treasury for the benefit of the funds to which the monies belong. If the last day of the month falls on Sunday, or a legal holiday, the payment shall be made on the next preceding business day. Recommendation: Town Treasurer will provide Town Council with Quarterly Financial Reports (January, April, July, and October). 15-2-203. Treasurer's accounts; contents; report. The treasurer of the town shall keep his accounts so as to show when and from what sources all monies paid to him have been derived and to whom and when the monies or any part thereof have been paid out. His books, accounts and vouchers are at all times subject to examination by the governing body or any elector of the town. It is the duty of the treasurer to provide the governing body with a financial report at such times, but not less than quarterly, and in a form as the governing body requires. Recommendation: Purchasing Policy – Expenditure Limits: Limits should be set by Title (Clerk/Treasurer, Planning & Zoning Admin, Deputy Treasurer, Director of Public Works, WWTP Manager, etc). Limits shall be set by the Town Council. Recommendation: Credit Card Policy – Expenditure Limits: Limits shall be set by Council Recommendation: All receipts returned to the office must contain the following: Name of Purchaser, Date, Amount, itemized description of what was purchased, and the correct GL number the expenditure is for. Recommendation: All subcontractors must provide a w-9 and a Certificate of Insurance (seeking help with limits from Jackson, WY) to the Town of Alpine. Town Council will need to establish limits. 254 Section 2, Itemd.

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4:54 PM 01/31/24 Accrual Basis TOWN OF ALPINE-SEWER DEPT. Profit & Loss July through December 2023 Jul - Dec 23 FY 2024 Budget Variance to Budget Percentage of Budget Notes Ordinary Income/Expense Income 4520 · Connections 56,102.09 75,000.00 18,897.91 75% 4530 · Service/Mo'ly 281,676.53 525,000.00 243,323.47 54% Total Income 337,778.62 600,000.00 262,221.38 56% Gross Profit 337,778.62 600,000.00 262,221.38 56% Expense 6604 · Administration 6624 · O/S Professional 10,163.14 50,000.00 39,836.86 20% 6604 · Administration - Other 3,626.04 10,000.00 6,373.96 36% Total 6604 · Administration 13,789.18 60,000.00 46,210.82 23% 6630 · Maintenance 6637 · WWTP Repairs & Maintenance 33,331.71 82,000.00 48,668.29 41% 6638 · Supplies, Maint & Repair 38,136.17 30,000.00 -8,136.17 127% 6639 · Equipment 7,374.71 0.00 -7,374.71 There was no vehicle line item 6630 · Maintenance - Other 1,839.85 0.00 -1,839.85 There was no vehicle line item Total 6630 · Maintenance 80,682.44 112,000.00 31,317.56 72% 6660 · Operations 6635 · Contract Ser. 24,950.45 20,000.00 -4,950.45 125% 6663 · Travel/Educ./Training 1,989.63 3,000.00 1,010.37 66% 6666 · Testing -1,132.50 1,000.00 2,132.50 -113% 6667 · Utilities 25,930.36 80,000.00 54,069.64 32% 6660 · Operations - Other 921.00 0.00 -921.00 Total 6660 · Operations 52,658.94 104,000.00 51,341.06 51% Page 1 of 2 FOR MANAGEMENT DISCUSSION PURPOSES ONLY 255 Section 2, Iteme.

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4:54 PM 01/31/24 Accrual Basis TOWN OF ALPINE-SEWER DEPT. Profit & Loss July through December 2023 Jul - Dec 23 FY 2024 Budget Variance to Budget Percentage of Budget Notes 6670 · Salaries and Benefits 105,910.85 265,000.00 159,089.15 40% 6695 - Insurance for Plant 17,283.58 17,000.00 -283.58 102% Total Expense 270,324.99 558,000.00 287,675.01 48% Net Ordinary Income 67,453.63 42,000.00 -25,453.63 161% Other Income/Expense Other Income 4509 · Grants 138,376.21 1,692,627.00 1,554,250.79 8% Half millon received in January 4512 · Int.Reserve Acct 2,205.80 0.00 -2,205.80 7200 · Interest Income 7,509.71 10,000.00 2,490.29 75% 7306 · Misc. Income 2,305.16 667,000.00 664,694.84 0% Loan will be 1 million - in process now Total Other Income 150,396.88 2,369,627.00 2,219,230.12 6% Other Expense 6650 · Capital Improvements 1,014,038.20 2,103,070.20 1,089,032.00 48% 7600 · Depreciation Expense 48,000.00 120,000.00 72,000.00 40% 9600 · Debt Service 9613 · Loan Interest Expense 58,377.52 64,000.00 5,622.48 91% 9600 · Debt Service - Other 129,368.88 124,000.00 -5,368.88 104% Total 9600 · Debt Service 187,746.40 188,000.00 253.60 100% Total Other Expense 1,249,784.60 2,411,070.20 1,161,285.60 52% Net Other Income -1,099,387.72 -41,443.20 1,057,944.52 2653% Net Income -1,031,934.09 556.80 1,032,490.89 -185333% Page 2 of 2 FOR MANAGEMENT DISCUSSION PURPOSES ONLY 256 Section 2, Iteme.

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Type Date Num Name Memo Class Clr Split Amount Balance 6630 · Maintenance 6638 · Supplies, Maint & Repair Bill 07/01/2023 758213 JENKINS BUILDING SUPPLY Invoice #758213 - PVC Cement WWT 2000 · Account... 18.98 18.98 Bill 07/01/2023 758240 JENKINS BUILDING SUPPLY Invoice #758240 - K Visual Screws WWT 2000 · Account... 4.99 23.97 Bill 07/01/2023 July CC TOWN GEN FUND Acct # 307204 2000 · Account... 1,333.07 1,357.04 Bill 07/12/2023 CD10024902 HUBER TECHNOLOGY CD10024902 - Longo Pack with Freight Charges WWT 2000 · Account... 595.00 1,952.04 Bill 07/12/2023 758065 JENKINS BUILDING SUPPLY Invoice #758065 - Bolts WWT 2000 · Account... 14.48 1,966.52 Bill 07/12/2023 760505 JENKINS BUILDING SUPPLY Invoice #760505 - Supplies WWT 2000 · Account... 39.00 2,005.52 Bill 07/17/2023 2259-4 ALPINE ACE HARDWARE Invoice #2259/4 - Catalyst Penetrt - 2000 · Account... 11.99 2,017.51 Bill 07/17/2023 2259-4 ALPINE ACE HARDWARE Customer #18104 2000 · Account... 2,017.51 Bill 07/19/2023 Email Sundance Properties* Tap Fees 2000 · Account... 4,750.00 6,767.51 Bill 08/01/2023 1534 BARBER SHOP, INC Invoice #1534 - Stainless Steel Welding - WWT WWT 2000 · Account... 375.00 7,142.51 Bill 08/01/2023 762032 JENKINS BUILDING SUPPLY Invoice #762032 - Cable Ties, Clamps WWT 2000 · Account... 35.23 7,177.74 Bill 08/01/2023 762013 JENKINS BUILDING SUPPLY Invoice #762013 - Bolts & Snap Springs WWT 2000 · Account... 64.87 7,242.61 Bill 08/01/2023 761635 JENKINS BUILDING SUPPLY Invoice #761635 - Epoxy WWT 2000 · Account... 25.99 7,268.60 Bill 08/01/2023 Aug CC TOWN GEN FUND Acct # 307204 2000 · Account... 1,290.52 8,559.12 Bill 08/01/2023 Aug CC TOWN GEN FUND Acct # 307204 2000 · Account... 24.36 8,583.48 Bill 08/09/2023 582374833 LSE INC #582374833 - TCHLOR 55 GALLON DRUMS WWT 2000 · Account... 550.00 9,133.48 Bill 08/09/2023 10119 FALCON ENVIRONMENTAL CORP INVOICE #10119 - SULZER-ABS - PUMP WWT 2000 · Account... 7,077.61 16,211.09 Bill 08/09/2023 18104 -7/23 ALPINE ACE HARDWARE INVOICE #2336/4 - WASP/HORNET SPRAY 2000 · Account... 13.77 16,224.86 Bill 08/09/2023 18104 -7/23 ALPINE ACE HARDWARE Customer #18104 2000 · Account... 16,224.86 Invoice 08/14/2023 1042 - Foam Get Down LLC DBA Melvin Brewing Supplies - Pass through to Customer: Kubota Resources - Invoice 11923 Special T... 1450 · Account... -1,932.60 14,292.26 Credit 08/21/2023 NAPA AUTO PARTS 2000 · Account... -300.26 13,992.00 Bill 09/12/2023 INV00117766 USA BLUEBOOK 351359 - Supplies for Plant WWT 2000 · Account... 558.54 14,550.54 Bill 09/12/2023 9185 Sept - ... NAPA AUTO PARTS 660798 Vehicle 2000 · Account... 208.98 14,759.52 Bill 09/12/2023 9185 Sept - ... NAPA AUTO PARTS 660798 Vehicle 2000 · Account... 51.14 14,810.66 Bill 09/12/2023 9185 Sept - ... NAPA AUTO PARTS 660798 Vehicle 2000 · Account... 682.40 15,493.06 General Journal 09/12/2023 SLB-382 NAPA AUTO PARTS Vehicle 2000 · Account... -24.53 15,468.53 Bill 09/12/2023 9185 Sept - ... NAPA AUTO PARTS 660798 Vehicle 2000 · Account... 37.42 15,505.95 Bill 09/12/2023 9185 Sept - ... NAPA AUTO PARTS Unknown discount on Journal entry however we still out 24.53 2000 · Account... 24.53 15,530.48 Bill 09/15/2023 582374835-5... LSE INC #582374833 - TCHLOR 55 GALLON DRUMS WWT 2000 · Account... 1,500.00 17,030.48 Bill 09/19/2023 2023-213 ALPINE EXCAVATION LLC INVOICE #2023-085 Collection 2000 · Account... 9,630.20 26,660.68 Bill 09/21/2023 10081 BioLynceus, LLC WWT 2000 · Account... 2,770.70 29,431.38 Bill 10/11/2023 582374835 LSE INC iNVOICE # 582374835 WWT 2000 · Account... 825.00 30,256.38 Bill 10/11/2023 10267 FALCON ENVIRONMENTAL CORP INVOICE #10267 WWT 2000 · Account... 4,555.26 34,811.64 Bill 10/11/2023 2683/4 ALPINE ACE HARDWARE Customer #18104 2000 · Account... 24.98 34,836.62 Bill 10/13/2023 73010684 HUBER TECHNOLOGY Breather Valve WWT 2000 · Account... 30.46 34,867.08 Bill 10/17/2023 141004 Oct. ... BROULIMS ALPINE Distilled Water - Plant Requirement WWT 2000 · Account... 50.33 34,917.41 Bill 10/17/2023 141004 Oct. ... BROULIMS ALPINE Distilled Water - Plant Requirement 2000 · Account... 40.74 34,958.15 Bill 11/09/2023 13947 MT. VALLEY MOTOR AND PUMP SE... 13947 2000 · Account... 1,000.00 35,958.15 Bill 11/09/2023 11611 Tri-C Appliance LLC Invoice # 11611 2000 · Account... 269.05 36,227.20 Bill 11/20/2023 18104 Oct. 2... ALPINE ACE HARDWARE Customer #18104 2000 · Account... 56.03 36,283.23 Bill 11/30/2023 2023.11.30 TOWN GEN FUND Acct # 307204 2000 · Account... 585.89 36,869.12 Bill 12/15/2023 5021878 LSE INC iNVOICE # 5021878 WWT 2000 · Account... 1,100.00 37,969.12 Bill 12/18/2023 18104 Nov. 2... ALPINE ACE HARDWARE Customer #18104 2000 · Account... 33.29 38,002.41 Bill 12/31/2023 DC CC TOWN GEN FUND 2000 · Account... 36.47 38,038.88 Bill 12/31/2023 DC CC TOWN GEN FUND 2000 · Account... 97.29 38,136.17 Total 6638 · Supplies, Maint & Repair 38,136.17 38,136.17 Total 6630 · Maintenance 38,136.17 38,136.17 TOTAL 38,136.17 38,136.17 12:31 PM TOWN OF ALPINE-SEWER DEPT. 02/01/24 Transaction Detail By Account Accrual Basis July 2023 through January 2024 FOR MANAGEMENT DISCUSSION PURPOSES ONLY Page 1 257 Section 2, Iteme.

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Type Date Num Name Memo Class Clr Split Amount Balance 6660 · Operations 6635 · Contract Ser. Bill 07/12/2023 5/16/2... Get Down LLC DBA Melvin Brewing BILLING FOR May 15, 2023 to June 14, 2023 - Septage Disposal WWT 2000 · Accou... 3,156.84 3,156.84 Bill 07/12/2023 1995 Get Down LLC DBA Melvin Brewing Invoice #1995 - Pumping Treatment Plant - Pinedale Dumping - JUNE 2023 WWT 2000 · Accou... 9,360.00 12,516.84 Invoice 07/31/2023 1041 ... Get Down LLC DBA Melvin Brewing BILLING FOR May 15, 2023 to June 14, 2023 - Septage Disposal WWT 1450 · Accou... -3,156.84 9,360.00 Invoice 07/31/2023 1041 ... Get Down LLC DBA Melvin Brewing Invoice #1995 - Pumping Treatment Plant - Pinedale Dumping - JUNE 2023 WWT 1450 · Accou... -9,360.00 0.00 Bill 08/09/2023 29751 CONTROL ENGINEERS, PA Invoice #29751 Plant Support Services WWT 2000 · Accou... 1,151.00 1,151.00 Bill 08/09/2023 2247 Get Down LLC DBA Melvin Brewing Invoice #2247 - Pumping Treatment Plant - Pinedale Dumping - JULY 2023 WWT 2000 · Accou... 10,380.00 11,531.00 Bill 08/15/2023 6/15/2... Get Down LLC DBA Melvin Brewing BILLING FOR June 15, 2023 to July 14, 2023 - Septage Disposal WWT 2000 · Accou... 3,267.18 14,798.18 Invoice 08/15/2023 1047 ... Get Down LLC DBA Melvin Brewing Invoice #2247 - Pumping Treatment Plant - Pinedale Dumping - JULY 2023 WWT 1450 · Accou... -8,304.00 6,494.18 Invoice 08/15/2023 1047 ... Get Down LLC DBA Melvin Brewing BILLING FOR June 15, 2023 to July 14, 2023 - Septage Disposal WWT 1450 · Accou... -2,613.74 3,880.44 Invoice 09/12/2023 1048 ... Get Down LLC DBA Melvin Brewing Invoice #2643 - Pumping Treatment Plant - Pinedale Dumping - JULY 2023 WWT 1450 · Accou... -7,752.00 -3,871.56 Invoice 09/12/2023 1048 ... Get Down LLC DBA Melvin Brewing BILLING FOR June 15, 2023 to July 14, 2023 - Septage Disposal WWT 1450 · Accou... -2,592.10 -6,463.66 Bill 09/15/2023 2643 Get Down LLC DBA Melvin Brewing Invoice #2643 - Pumping Treatment Plant - Pinedale Dumping - JULY 2023 WWT 2000 · Accou... 9,690.00 3,226.34 Bill 09/15/2023 7/15/2... Get Down LLC DBA Melvin Brewing BILLING FOR June 15, 2023 to July 14, 2023 - Septage Disposal WWT 2000 · Accou... 3,240.12 6,466.46 Bill 09/15/2023 29863 CONTROL ENGINEERS, PA Invoice #29863 Plant Support Services WWT 2000 · Accou... 1,089.75 7,556.21 Bill 10/11/2023 8/15/2... Get Down LLC DBA Melvin Brewing - Septage Disposal WWT 2000 · Accou... 4,786.86 12,343.07 Bill 10/13/2023 3286 Get Down LLC DBA Melvin Brewing \Pumping Treatment Plant - Pinedale Dumping - WWT 2000 · Accou... 8,160.00 20,503.07 Invoice 10/23/2023 1055-... Get Down LLC DBA Melvin Brewing - Septage Disposal WWT 1450 · Accou... -3,829.49 16,673.58 Invoice 10/23/2023 1055-... Get Down LLC DBA Melvin Brewing \Pumping Treatment Plant - Pinedale Dumping - WWT 1450 · Accou... -6,528.00 10,145.58 Bill 11/09/2023 3441 Get Down LLC DBA Melvin Brewing Pumping Treatment Plant - Pinedale Dumping - WWT 2000 · Accou... 7,720.00 17,865.58 Bill 11/09/2023 9/15/2... Get Down LLC DBA Melvin Brewing SEPTAGE DISPOSAL - -9/15/23-10/14/23 WWT 2000 · Accou... 3,546.87 21,412.45 Bill 11/09/2023 29942 CONTROL ENGINEERS, PA Invoice #29863 Plant Support Services WWT 2000 · Accou... 2,199.25 23,611.70 Invoice 11/13/2023 1560-... Get Down LLC DBA Melvin Brewing Pumping Treatment Plant - Pinedale Dumping - WWT 1450 · Accou... -6,176.00 17,435.70 Invoice 11/13/2023 1560-... Get Down LLC DBA Melvin Brewing SEPTAGE DISPOSAL - -9/15/23-10/14/23 WWT 1450 · Accou... -2,837.50 14,598.20 Bill 11/14/2023 29970 CONTROL ENGINEERS, PA Invoice #29970 Plant Support Services WWT 2000 · Accou... 954.75 15,552.95 Bill 11/20/2023 52576 JORGENSEN ENGINEERING Level 4 Contract Operator 2000 · Accou... 9,270.00 24,822.95 Invoice 11/30/2023 1563-... Get Down LLC DBA Melvin Brewing SEPTAGE DISPOSAL - 109/15/23-11/14/23 WWT 1450 · Accou... -3,154.24 21,668.71 Invoice 11/30/2023 1563-... Get Down LLC DBA Melvin Brewing Pumping Treatment Plant - Pinedale Dumping - WWT 1450 · Accou... -7,530.00 14,138.71 Bill 12/11/2023 10/15/... Get Down LLC DBA Melvin Brewing SEPTAGE DISPOSAL - 109/15/23-11/14/23 WWT 2000 · Accou... 3,154.24 17,292.95 Bill 12/15/2023 3521 Get Down LLC DBA Melvin Brewing Pumping Treatment Plant - Pinedale Dumping - WWT 2000 · Accou... 7,530.00 24,822.95 Bill 12/15/2023 52743 JORGENSEN ENGINEERING Level 4 Contract Operator 2000 · Accou... 127.50 24,950.45 Total 6635 · Contract Ser. 24,950.45 24,950.45 Total 6660 · Operations 24,950.45 24,950.45 TOTAL 24,950.45 24,950.45 12:32 PM TOWN OF ALPINE-SEWER DEPT. 02/01/24 Transaction Detail By Account Accrual Basis July 2023 through January 2024 FOR MANAGEMENT DISCUSSION PURPOSES ONLY Page 1 258 Section 2, Iteme.

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Type Date Num Name Memo Class Clr Split Amount Balance 6630 · Maintenance 6637 · WWTP Repairs & Maintenance Invoice 07/31/2023 1041 P... Get Down LLC DBA Melvin Brewing 80/20 Split WWT 1450 · Accounts... 2,503.37 2,503.37 Bill 08/01/2023 STEWART PLUMBING 6 - CPVC COUPLINGS FOR WWT PLANT 2000 · Accounts... 147.90 2,651.27 Bill 08/01/2023 13862 MT. VALLEY MOTOR AND PUMP SER. IN... Invoice #13862 - Service Call - Mission SCADA - Booster pump - flow meter - Expenditures Split b... Collection 2000 · Accounts... 966.60 3,617.87 Bill 08/09/2023 11923 KUBWATER RESOURCES, INC. INVOICE #11923 - FC-REL - 450 DRUM Melvin Br... 2000 · Accounts... 1,932.60 5,550.47 Bill 08/15/2023 3556C... XYLEM WATER SOLUTIONS USA INC Invoice #3556C85508 - Kome IV Setup - Ballast Interface Board WWT 2000 · Accounts... 2,299.50 7,849.97 Bill 08/15/2023 60-706... CUMMINS ROCKY MOUNTAIN, LLC Invoice #60-70649 Service Generator at WWTP - w/ travel expenses WWT 2000 · Accounts... 4,285.28 12,135.25 Bill 08/27/2023 286693 CUMMINS ROCKY MOUNTAIN, LLC Ref. No. 286693 Service Generator at WWTP WWT X 2000 · Accounts... 0.00 12,135.25 Bill 08/27/2023 286693 CUMMINS ROCKY MOUNTAIN, LLC Ref. No. 286693 Service Generator at WWTP with Travel Expenses X 2000 · Accounts... 0.00 12,135.25 Bill 09/06/2023 SERVANT ELECTRIC PC Sewer Plant Electrical - uv lIGHT tERMINATIONS WWT 2000 · Accounts... 4,311.81 16,447.06 Bill 09/12/2023 9185 S... NAPA AUTO PARTS Reducer WWT 2000 · Accounts... 283.97 16,731.03 Bill 09/15/2023 106811 AMERICAN PUMP DRILLING PUMP REPAIR WWT 2000 · Accounts... 671.04 17,402.07 Bill 09/19/2023 60-751... CUMMINS ROCKY MOUNTAIN, LLC Service Generator at WWTP with Travel Expenses 2000 · Accounts... 5,761.15 23,163.22 Bill 10/11/2023 Oct 2023 UPS SHIPPING Fees WWT 2000 · Accounts... 93.65 23,256.87 Bill 10/13/2023 14001 MT. VALLEY MOTOR AND PUMP SER. IN... 14001 2000 · Accounts... 1,000.00 24,256.87 Bill 10/17/2023 4314 SERVANT ELECTRIC PC Sewer Plant Electrical WWT 2000 · Accounts... 796.20 25,053.07 Bill 11/14/2023 4324 SERVANT ELECTRIC PC Sewer Plant Electrical WWT 2000 · Accounts... 1,474.19 26,527.26 Invoice 11/30/2023 1563-... Get Down LLC DBA Melvin Brewing Pump Treatment Plant & Dump in Pinedale 4/30/2023 (This invoice was found during the Self-Audit ... Pre-treat 1450 · Accounts... -4,500.00 22,027.26 Bill 12/11/2023 1629 ALTITUDE AIR LLC 1279 controller repair WWT 2000 · Accounts... 2,762.00 24,789.26 Bill 12/19/2023 GC - 4... G & C CUSTOM EQUIPMENT CORP. GC-439406-A ACTUATOR REPLACEMENT WWT 2000 · Accounts... 4,029.15 28,818.41 Bill 12/19/2023 GC - 4... G & C CUSTOM EQUIPMENT CORP. GC-439406-A ACTUATOR REPLACEMENT WWT 2000 · Accounts... 3,938.83 32,757.24 Bill 12/31/2023 DC CC TOWN GEN FUND 2000 · Accounts... 106.19 32,863.43 Bill 12/31/2023 DC CC TOWN GEN FUND 2000 · Accounts... 468.28 33,331.71 Total 6637 · WWTP Repairs & Maintenance 33,331.71 33,331.71 Total 6630 · Maintenance 33,331.71 33,331.71 TOTAL 33,331.71 33,331.71 12:30 PM TOWN OF ALPINE-SEWER DEPT. 02/01/24 Transaction Detail By Account Accrual Basis July 2023 through January 2024 FOR MANAGEMENT DISCUSSION PURPOSES ONLY Page 1 259 Section 2, Iteme.

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unless the business operates out of or is based in the Town of Alpine in which case that person or entity will be required to obtain a business license from the Town of Alpine. b. Home Occupations Are permitted by the Town of Alpine as indicated within each zone district’s regulations — see Alpine Land Use and Development Code, Article 3. subject to the following: the business is conducted entirely within the dwelling and shall not change the character; delivery services are permitted that are customary to a residence; the number of employees is within each zoning district allowance; and signs shall be subject to the zoning district aHowances. See Alpine Land Use and Development Code, Article 3. c. Separate License A separate license must be obtained for each branch, establishment, or separate place of business in which the business is conducted. A business shall be deemed to be one business if it operates under one sales tax number and one federal EIN number, unless it operates its business at more than one location within the Town of Alpine. d. Application Each person required to obtain a license under provisions of this chapter shall submit an application to the town clerk or designated administrator. Application forms will be available at the Town Hall or on the town website. The applicant must provide all information requested on the form for each license or permit sought, including the applicant’s name, business and/or event name, location or street address where the business or event will be conducted. The applicant must sign all applications as being true and correct. Supporting or additional documentation will be required prior to issuance of any license or permit. The following is required: 1. A current Wyoming sales tax license number, when applicable. 2. A Federal Identification number for workers compensation/ unemployment. 3. If food (other than soda-pop or bottled drinks) is to be sold, a health inspection must be completed, and a copy of the State Health Permit attached to the application. Hi. Each new business license request will be reviewed for compliance with this ordinance by the submittal of a written application to the town. Businesses renewing their licenses do not have to appear before the council but must come into the office to renew their license and show proof of liability insurance. e. Forms Forms for all licenses and permits, and applications, therefore, shall be prepared and kept on file by the town archivist. 299 Ordinance No, 2022-17 Business License Codes Page 3 of B 26 Section 2, Itemb.

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12:52 PM 02/01/24 Accrual Basis TOWN OF ALPINE Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 2024 Budget Variance to Budget Percentage of Budget Notes Ordinary Income/Expense Income Usage Sale - EFT 10,734.79 Water Usage Sale - Credit Card 31,142.41 Water 4000 · County Income 4010 · Property Tax 16,947.22 180,000.00 (163,052.78) 9% 4040 · Vehicle Tax 48,333.41 60,000.00 (11,666.59) 81% Total 4000 · County Income 65,280.63 240,000.00 (174,719.37) 27% 4100 · Federal Income 4120 · Mineral Royalties 49,096.45 97,000.00 (47,903.55) 51% All being booked to this GL by Mel 4130 · Severance Tax 0.00 43,000.00 (43,000.00) 0% Quarterly (Oct, Jan, Apr, June) Total 4100 · Federal Income 49,096.45 140,000.00 (90,903.55) 35% 4200 · State Income 4250 - Lodging Tax 33,820.34 30,000.00 3,820.34 113% 4210 · Cig. Tax 5,332.34 11,000.00 (5,667.66) 48% 4215 · Direct Distribution (341) 259,234.64 259,000.00 234.64 100% 4220 · OPID - Fuel Tax 24,883.99 50,000.00 (25,116.01) 50% 4221 · LOTTERY TO CITIES 11,003.14 17,000.00 (5,996.86) 65% 4240 · Basic Sales & Use Tax 327,478.28 370,000.00 (42,521.72) 89% 4245 · Local Options Sales & Use Tax 273,409.59 205,000.00 68,409.59 133% Total 4200 · State Income 935,162.32 942,000.00 (6,837.68) 99% 4300 · Town of Alpine 4110 · Franchise Tax 8,899.20 14,000.00 (5,100.80) 64% 4307 · Dog & Cat License 30.00 400.00 (370.00) 8% 4310 · Building Permits/Inspections Page 1 of 7 For Management Discussion Purposes Only 260 Section 2, Itemf.

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12:52 PM 02/01/24 Accrual Basis TOWN OF ALPINE Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 2024 Budget Variance to Budget Percentage of Budget Notes 4311 · Addl Inspections 100.00 0.00 4310 · Building Permits/Inspections - Other 15,069.50 35,000.00 (19,930.50) 43% Total 4310 · Building Permits/Inspections 15,169.50 35,000.00 (19,830.50) 43% 4320 · Business License 13,320.00 18,000.00 (4,680.00) 74% 4325 · Contributions 8,000.00 0.00 8,000.00 Pickleball & Music 4350 · Liquor License 7,075.00 8,000.00 (925.00) 88% 4360 · Not., Fax, Copies, Etc. 244.83 10.00 234.83 2448% 4370 · Rents 93,902.10 217,000.00 (123,097.90) 43% 4385 · Police Citations 0.00 1,000.00 (1,000.00) 0% 4390 · Utilities 0.00 1,500.00 (1,500.00) 0% Rebate 1X per year 4300 · Town of Alpine - Other 12,629.48 5,000.00 7,629.48 253% Visitor Center Total 4300 · Town of Alpine 159,270.11 299,910.00 (140,639.89) 53% Total Income 1,250,686.71 1,621,910.00 (371,223.29) 77% Cost of Goods Sold 6180.1 · Visitor Center 3,293.00 0.00 0.00 Total COGS 3,293.00 0.00 0.00 No Line item Last year Gross Profit 1,247,393.71 1,621,910.00 (374,516.29) 77% Expense 5000 · Police Department 5010 · Officer Salaries 8,364.32 35,000.00 (26,635.68) 5080 · Office Supplies & Equipment 39.98 0.00 5100 · County Officer Contract & Jail 33,639.00 79,320.00 (45,681.00) 42% 5150 · Emergency Managment Sign 214.73 1,000.00 (785.27) 21% 5159 · Vehicle Expense 5161 · Fuel 128.86 0.00 0.00 Total 5159 · Vehicle Expense 128.86 0.00 0.00 Page 2 of 7 For Management Discussion Purposes Only 261 Section 2, Itemf.

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12:52 PM 02/01/24 Accrual Basis TOWN OF ALPINE Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 2024 Budget Variance to Budget Percentage of Budget Notes Total 5000 · Police Department 42,386.89 115,320.00 (72,933.11) 37% 5190 · Municipal Court 5191 · Court Software 551.77 0.00 551.77 Not in previous budgets 5192 · Legal & Professional 1,443.75 5,000.00 (3,556.25) 29% 5197 · Office Supplies - Postage 10.45 200.00 (189.55) 5% 6280 · Judge Salary 2,016.00 5,000.00 (2,984.00) 40% Total 5190 · Municipal Court 4,021.97 10,200.00 (6,178.03) 39% 6100 · Administration 6110 · Advertising 3,946.59 5,000.00 (1,053.41) 79% 6120 · Dues & Memberships 4,685.54 4,800.00 (114.46) 98% 6122 · Education & Training 78.50 2,000.00 (1,921.50) 4% 6129 · Merchant Fees/Bank Charges 3,577.30 5,000.00 (1,422.70) 72% 6130 · Office Supplies/Postage 22,998.48 35,000.00 (12,001.52) 66% 6136 · Property Tax Expense 40.00 0.00 40.00 Melvin - Not in Previous Budgets 6140 · Repairs & Maintanence 19,178.76 1,000.00 18,178.76 1918% 6150 · Telephone/Fax 2,188.38 8,000.00 (5,811.62) 27% 6155 · Website 9,071.03 20,000.00 (10,928.97) 45% 6160 · Utilities #DIV/0! 6162 · RVM Utilities 1,350.15 6,000.00 (4,649.85) 23% 6163 · Boat ramp trash 1,140.00 1,000.00 140.00 114% 6164 · Animal Licensing Software 551.79 0.00 551.79 Not in Budget Previously 6166 · Maintenance Shop Utilities 4,208.73 20,000.00 (15,791.27) 21% 6160 · Utilities - Other 597.61 Total 6160 · Utilities 7,848.28 27,000.00 (19,151.72) 29% 6100 · Administration - Other (9,871.75) Page 3 of 7 For Management Discussion Purposes Only 262 Section 2, Itemf.

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12:52 PM 02/01/24 Accrual Basis TOWN OF ALPINE Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 2024 Budget Variance to Budget Percentage of Budget Notes Total 6100 · Administration 63,741.11 107,800.00 (44,058.89) 59% 6170 · Civic Center 6171 · Civic Center Utilities 8,378.61 18,000.00 (9,621.39) 47% 6172 · Civic Center Supplies 826.33 2,000.00 (1,173.67) 41% 6173 · Civic Center-Repair & Maint 6,884.73 40,000.00 (33,115.27) 17% Total 6170 · Civic Center 16,089.67 60,000.00 (43,910.33) 27% 6180 · Bus. & Comm. Dev./ Comp. Plan 30,860.84 106,500.00 (75,639.16) 29% 6230 · Ins. Premium 6235 · Liability Pool Insurance 4,337.00 6236 · Building & Liability Insurance 28,134.59 13,000.00 15,134.59 216% 6331 · Health Ins. 26,896.25 0.00 26,896.25 Budgeted in each Salary item Total 6230 · Ins. Premium 59,367.84 13,000.00 46,367.84 457% 6240 · Pension Plan 33,002.10 0.00 33,002.10 Budgeted in Salary & Benefits 6300 · Lease & Rents 6315 · Xerox, Etc. 1,735.21 6,000.00 (4,264.79) 29% Total 6300 · Lease & Rents 1,735.21 6,000.00 (4,264.79) 29% 6350 · Debt Service 6351 · Loan Interest 32,257.44 60,000.00 (27,742.56) 54% 6352 · Loan Principal 159,038.53 220,000.00 (60,961.47) 72% Total 6350 · Debt Service 191,295.97 280,000.00 (88,704.03) 68% 6380 · Maintenance 6386 · Tools & Supplies 3,236.84 10,000.00 (6,763.16) 32% 6390 · Equipment 0.00 500.00 (500.00) 0% 6393 · Salary - maintenance 749.06 0.00 749.06 6394 · Cleaning Supplies 0.00 250.00 (250.00) 0% Page 4 of 7 For Management Discussion Purposes Only 263 Section 2, Itemf.

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12:52 PM 02/01/24 Accrual Basis TOWN OF ALPINE Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 2024 Budget Variance to Budget Percentage of Budget Notes 6395 · Vehicles - Fuel 4,061.44 0.00 4,061.44 6396 · Vehicles - R & M 12,987.95 0.00 12,987.95 6380 · Maintenance - Other 94.35 Total 6380 · Maintenance 21,129.64 10,750.00 10,379.64 197% 6430 · Parks & Rec. 6440 · Repairs & Maint. 32,459.01 30,000.00 2,459.01 108% 6445 · Recreation Board Expenses 25,656.33 0.00 25,656.33 In 6180 6449 · Fuel-Park & Rec 591.13 2,500.00 (1,908.87) 24% 6460 · Utilities 5,985.46 10,000.00 (4,014.54) 60% 6470 · Salary- Rec 13,153.69 66,000.00 (52,846.31) 20% 6490 · Ballpark 1,998.63 0.00 1,998.63 6491 · Trail Maintenance 34.64 0.00 34.64 6430 · Parks & Rec. - Other 236.53 0.00 236.53 Total 6430 · Parks & Rec. 80,115.42 108,500.00 (28,384.58) 74% 6500 · Payroll Taxes 6510 · Social Security 12,507.97 0.00 12,507.97 In Salary & Benefit Budget 6515 · Fed Medicare 2,925.25 0.00 2,925.25 6520 · FUI 42.00 6540 · Workman's Comp 4,587.28 0.00 4,587.28 Total 6500 · Payroll Taxes 20,062.50 0.00 20,062.50 6550 · Planning & Zoning 6554 · P&Z Office 3,524.43 0.00 3,524.43 6630 · P & Z Salaries 19,657.25 122,000.00 (102,342.75) 16% 6550 · Planning & Zoning - Other (428.25) Total 6550 · Planning & Zoning 22,753.43 122,000.00 (99,246.57) 19% 6560 · Professional Services 67,811.44 110,000.00 (42,188.56) 62% Page 5 of 7 For Management Discussion Purposes Only 264 Section 2, Itemf.

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12:52 PM 02/01/24 Accrual Basis TOWN OF ALPINE Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 2024 Budget Variance to Budget Percentage of Budget Notes 6561 · Payroll Expenses 467.27 0.00 467.27 6600 · Salaries 6610 · Administration 130,192.22 260,000.00 (129,807.78) 50% 6620 · Elected Officers 15,075.04 35,000.00 (19,924.96) 43% 6625 · Compensated Absenses - Employee 21,618.63 0.00 21,618.63 In Salaries Budgets Total 6600 · Salaries 166,885.89 295,000.00 (128,114.11) 57% 6730 · Streets & Roads 6740 · Paving 629.90 629.90 6750 · Outside Services - S&R 6751 · Repair & Service 22,948.68 22,948.68 6752 · Dust Control 4,600.00 4,600.00 6750 · Outside Services - S&R - Other 4,254.03 6760 · Repairs & Maint. - S&R 2,831.71 65,000.00 (62,168.29) 4% 6762 · Signs 0.00 10,000.00 (10,000.00) 0% 6770 · Salaries - S&R 29,614.87 275,000.00 (245,385.13) 11% 6780 · Snow Removal 587.72 60,000.00 (59,412.28) 1% 6730 · Streets & Roads - Other 1,170.94 Total 6730 · Streets & Roads 66,007.95 410,000.00 (343,992.05) 16% 6790 · Travel #DIV/0! 6792 · Lodging 0.00 2,000.00 (2,000.00) 0% 6794 · Meals 0.00 1,000.00 (1,000.00) 0% 6796 · Mileage 314.68 2,000.00 (1,685.32) 16% 6790 · Travel - Other 2,787.54 Total 6790 · Travel 3,102.22 5,000.00 (1,897.78) 62% Total Expense 891,467.26 1,760,070.00 (868,602.74) 51% Net Ordinary Income 355,926.45 (138,160.00) 494,086.45 -258% Page 6 of 7 For Management Discussion Purposes Only 265 Section 2, Itemf.

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12:52 PM 02/01/24 Accrual Basis TOWN OF ALPINE Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 2024 Budget Variance to Budget Percentage of Budget Notes Other Income/Expense Other Income 7030 · Other Income 7035 · Loan Proceeds 0.00 210,000.00 (210,000.00) 0% Total 7030 · Other Income 0.00 210,000.00 (210,000.00) 0% 7100 · Miscellaneous Income 2,920.96 0.00 2,920.96 7150 · Proceeds From Asset Sales 0.00 30,000.00 (30,000.00) 0% 7200 · Interest Income 29,678.84 4,000.00 25,678.84 742% 7300 · Non-Budget Income 7,000.00 0.00 7,000.00 Pickleball Gullo s/b contribution 8000 · Grant Income 8100 · Grants 509,053.00 8000 · Grant Income - Other 143,881.92 1,059,000.00 (915,118.08) 14% Total 8000 · Grant Income 652,934.92 1,059,000.00 (406,065.08) 62% 8200 - Prior Year Fund Balance 200,000.00 Total Other Income 692,534.72 1,503,000.00 (810,465.28) 46% Other Expense Cash (Over)/Short 7.48 0.00 7.48 7000 · Capital Expenditures 335,833.97 1,360,000.00 (1,024,166.03) 25% 8010 · Other Expenses 7,676.02 Total Other Expense 343,517.47 1,360,000.00 (1,016,482.53) 25% Net Other Income 349,017.25 143,000.00 206,017.25 244% Net Income 704,943.70 4,840.00 700,103.70 14565% Page 7 of 7 For Management Discussion Purposes Only 266 Section 2, Itemf.

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Type Date Num Name Memo Class Clr Split Amount Balance 6100 · Administration 6140 · Repairs & Maintanence General Journal 07/01/2023 MLC-... 6100 · Admini... 21.99 21.99 General Journal 07/01/2023 MLC-... 6100 · Admini... 259.32 281.31 Bill 07/17/2023 653065 BELINDA PENNY Town Hall 2000 · Accou... 200.00 481.31 Bill 08/10/2023 4270-... SERVANT ELECT... TOA - New Heating & Air Town Hall 2000 · Accou... 2,724.34 3,205.65 Bill 08/14/2023 65307... BELINDA PENNY Town Hall 2000 · Accou... 250.00 3,455.65 Bill 09/03/2023 711 TH Carpentry Con... CDC 2000 · Accou... 4,510.43 7,966.08 Bill 09/12/2023 46 911 Restoration W... Invoice # 46 CDC 2000 · Accou... 6,581.59 14,547.67 Bill 09/12/2023 12942 VIDEO VISION INC update/repair media center Town Hall 2000 · Accou... 681.78 15,229.45 Bill 09/19/2023 6530... BELINDA PENNY 653077-653079 Town Hall 2000 · Accou... 250.00 15,479.45 Bill 10/02/2023 1287 COMTECH DIGIT... Service Calls Town Hall 2000 · Accou... 1,922.38 17,401.83 Bill 10/17/2023 65308... BELINDA PENNY 653077-653079 Town Hall 2000 · Accou... 250.00 17,651.83 Bill 11/10/2023 3AX0... IDAWY WASTE DI... Misc. Waste 2000 · Accou... 60.95 17,712.78 Bill 11/20/2023 65309... BELINDA PENNY 653096-653097 Town Hall 2000 · Accou... 250.00 17,962.78 Bill 11/20/2023 Acct ... JENKINS BUILDIN... Town Hall 2000 · Accou... 177.66 18,140.44 Bill 12/15/2023 PRE-... GREEN TURF LA... Acct # 16739 Town Hall 2000 · Accou... 713.32 18,853.76 Bill 12/15/2023 1284 COMTECH DIGIT... Town Hall 2000 · Accou... 85.00 18,938.76 Bill 12/15/2023 1284 COMTECH DIGIT... Ferry Pe... 2000 · Accou... 30.00 18,968.76 Bill 12/18/2023 3BX0... IDAWY WASTE DI... Misc. Waste 2000 · Accou... 10.00 18,978.76 Bill 12/18/2023 53051... BELINDA PENNY 653096-653097 Town Hall 2000 · Accou... 200.00 19,178.76 Total 6140 · Repairs & Maintanence 19,178.76 19,178.76 Total 6100 · Administration 19,178.76 19,178.76 TOTAL 19,178.76 19,178.76 5:07 PM TOWN OF ALPINE 02/01/24 Transaction Detail By Account Accrual Basis July through December 2023 FOR MANAGEMENT DISCUSSION PURPOSES ONLY Page 1 267 Section 2, Itemf.

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Type Date Num Name Memo Class Clr Split Amount Balance 6430 · Parks & Rec. 6440 · Repairs & Maint. General Journal 07/01/2023 MLC-... 6100 · Admini... 42.42 42.42 Bill 07/05/2023 70817 GREEN TURF LANDSCAP... Town Hall Injection Town Hall 2000 · Accoun... 108.00 150.42 Bill 07/17/2023 June ... ALPINE ACE HARDWARE. PARKS & REC DEPT 2000 · Accoun... 84.45 234.87 Bill 07/28/2023 2023 ... HALSTEAD, DAN Mosquito Mosquito Abatement 2000 · Accoun... 1,400.00 1,634.87 Bill 08/01/2023 Acct #... JENKINS BUILDING SUPP... PARKS & REC DEPT 2000 · Accoun... 115.68 1,750.55 General Journal 08/02/2023 MLC-... Weeds 6100 · Admini... 100.00 1,850.55 Bill 08/11/2023 2023.... SHAWN BARD SPRINKLER SERVICE - ROW 2000 · Accoun... 2,390.00 4,240.55 Bill 08/11/2023 2023 ... HALSTEAD, DAN Mosquito Mosquito Abatement 2000 · Accoun... 100.00 4,340.55 Bill 08/11/2023 18383... BLACK MOUNTAIN RENTAL Pickleball courts - Sidwalk PARKS & REC DEPT 2000 · Accoun... 2,438.54 6,779.09 Bill 08/11/2023 003 LAMERE; MICHAEL 2000 · Accoun... 1,960.00 8,739.09 Bill 08/14/2023 60638 VAN DIEST SUPPLY COM... Aquabac Mosquito Abatement 2000 · Accoun... 880.00 9,619.09 Bill 08/31/2023 004 LAMERE; MICHAEL 2000 · Accoun... 1,980.00 11,599.09 Bill 09/11/2023 73517... GREEN TURF LANDSCAP... Town Hall Injection 2000 · Accoun... 1,666.00 13,265.09 Bill 09/11/2023 Acct #... JENKINS BUILDING SUPP... PARKS & REC DEPT 2000 · Accoun... 143.97 13,409.06 Bill 09/12/2023 TOALP DEPATCO. 41176303 Snow Removal 2000 · Accoun... 675.85 14,084.91 Bill 09/12/2023 Aug ... ALPINE ACE HARDWARE. PARKS & REC DEPT 2000 · Accoun... 17.58 14,102.49 Bill 10/02/2023 2023-... ALPINE EXCAVATION LLC Topsoil Snow Removal 2000 · Accoun... 530.44 14,632.93 Bill 10/02/2023 Sept. ... ALPINE ACE HARDWARE. Sept. 2023 18104 PARKS & REC DEPT 2000 · Accoun... 16.99 14,649.92 Bill 10/02/2023 Acct #... JENKINS BUILDING SUPP... PARKS & REC DEPT 2000 · Accoun... 94.93 14,744.85 Bill 10/11/2023 005 LAMERE; MICHAEL 2000 · Accoun... 1,710.00 16,454.85 Bill 10/13/2023 380365 BLACK MOUNTAIN RENTAL Acct # 1040 PARKS & REC DEPT 2000 · Accoun... 2,066.19 18,521.04 Bill 11/01/2023 006 LAMERE; MICHAEL Weeds 2000 · Accoun... 120.00 18,641.04 Bill 11/09/2023 2023-... ALPINE EXCAVATION LLC 2000 · Accoun... 202.50 18,843.54 Bill 11/09/2023 10.15.... SHAWN BARD SPRINKLER SERVICE 2000 · Accoun... 1,084.01 19,927.55 Bill 11/14/2023 Acct #... GREEN TURF LANDSCAP... Acct # 16739 PARKS & REC DEPT 2000 · Accoun... 2,703.60 22,631.15 Bill 11/20/2023 OCT ... ALPINE ACE HARDWARE. Sept. 2023 18104 PARKS & REC DEPT 2000 · Accoun... 140.67 22,771.82 Bill 11/20/2023 OCT ... ALPINE ACE HARDWARE. Icerink ICE RINK/SHELTER 2000 · Accoun... 78.18 22,850.00 Bill 11/20/2023 Acct #... JENKINS BUILDING SUPP... PARKS & REC DEPT 2000 · Accoun... 11.39 22,861.39 Bill 12/12/2023 38036... RE Investment Company 380365 Dec. 2023 2000 · Accoun... 1,212.48 24,073.87 Bill 12/15/2023 PRE-... GREEN TURF LANDSCAP... Acct # 16739 CC Enhancements 2000 · Accoun... 7,893.00 31,966.87 Bill 12/18/2023 Nov 2... ALPINE ACE HARDWARE. Christmas Lighting Project Christmas 2000 · Accoun... 432.06 32,398.93 Bill 12/18/2023 Nov 2... ALPINE ACE HARDWARE. Icerink ICE RINK/SHELTER 2000 · Accoun... 26.98 32,425.91 General Journal 12/31/2023 MLC-... Weeds 6100 · Admini... 33.10 32,459.01 Total 6440 · Repairs & Maint. 32,459.01 32,459.01 Total 6430 · Parks & Rec. 32,459.01 32,459.01 TOTAL 32,459.01 32,459.01 5:15 PM TOWN OF ALPINE 02/01/24 Transaction Detail By Account Accrual Basis July through December 2023 FOR MANAGEMENT DISCUSSION PURPOSES ONLY Page 1 268 Section 2, Itemf.

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Type Date Num Name Memo Class Clr Split Amount Balance 6380 · Maintenance 6396 · Vehicles - R & M Bill 07/05/2023 64394... SALT RIVER MOT... Sweeper Tire... 2000 · Accou... 150.90 150.90 Check 08/02/2023 018712 LINCOLN CO. CLE... Vehicle Title ... 1105 · Checki... 45.00 195.90 Check 08/02/2023 18831 WYDOT 1105 · Checki... 10.00 205.90 General Journal 08/02/2023 MLC-... 6100 · Admini... 26.48 232.38 Bill 08/11/2023 Augu... LINCOLN COUNT... 3293 BATTE... Weeds 2000 · Accou... 355.45 587.83 Bill 09/11/2023 221 KLN Welding & Co... Mack Pump ... Vehicles 2000 · Accou... 3,150.00 3,737.83 Bill 09/11/2023 XA10... Mountain West Tru... Brake Valve Vehicles 2000 · Accou... 203.47 3,941.30 Bill 09/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Vehicles 2000 · Accou... 154.76 4,096.06 Bill 09/19/2023 48406 VALLEY AUTO SU... 48406 2000 · Accou... 100.31 4,196.37 Bill 10/11/2023 1442 S&A Truck & Equip... Ford F350 Snow Removal 2000 · Accou... 850.50 5,046.87 Bill 11/14/2023 55475 VALLEY AUTO SU... 55475 2000 · Accou... 530.71 5,577.58 Bill 12/11/2023 1479 S&A Truck & Equip... Mack 2000 · Accou... 456.75 6,034.33 Bill 12/15/2023 1417 QUALITY SERVICE 1417 Vehicles 2000 · Accou... 132.04 6,166.37 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Snow Removal 2000 · Accou... 832.33 6,998.70 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Snow Removal 2000 · Accou... 628.99 7,627.69 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Snow Removal 2000 · Accou... -710.00 6,917.69 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Snow Removal 2000 · Accou... 598.99 7,516.68 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Snow Removal 2000 · Accou... 1,249.27 8,765.95 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Vehicles 2000 · Accou... 10.24 8,776.19 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Snow Removal 2000 · Accou... 710.00 9,486.19 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Vehicles 2000 · Accou... 132.96 9,619.15 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Snow Removal 2000 · Accou... -143.20 9,475.95 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Vehicles 2000 · Accou... 110.32 9,586.27 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Vehicles 2000 · Accou... 42.99 9,629.26 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Snow Removal 2000 · Accou... 441.74 10,071.00 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 Vehicles 2000 · Accou... -187.67 9,883.33 Bill 12/15/2023 Acct ... ALL STAR AUTO ... Acct # 9185 2000 · Accou... -18.52 9,864.81 Bill 12/18/2023 1019 ... VALLEY AUTO SU... Mack Truck 2000 · Accou... 331.98 10,196.79 General Journal 12/31/2023 MLC-... 6100 · Admini... 45.74 10,242.53 General Journal 12/31/2023 MLC-... 6100 · Admini... 15.58 10,258.11 General Journal 12/31/2023 MLC-... 6100 · Admini... 2,402.13 12,660.24 General Journal 12/31/2023 MLC-... 6100 · Admini... 308.86 12,969.10 General Journal 12/31/2023 MLC-... 6100 · Admini... 18.85 12,987.95 Total 6396 · Vehicles - R & M 12,987.95 12,987.95 Total 6380 · Maintenance 12,987.95 12,987.95 TOTAL 12,987.95 12,987.95 5:12 PM TOWN OF ALPINE 02/01/24 Transaction Detail By Account Accrual Basis July through December 2023 FOR MANAGEMENT DISCUSSION PURPOSES ONLY Page 1 269 Section 2, Itemf.

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f. Signatures Each license or permit issued shall bear signatures of the mayor, town clerk or designated administrator in the absence of any provision to the contrary. g. Investigations Upon the receipt of an application for a license or permit where ordinances of the town necessitate an inspection or investigation before the issuance of such license, the town clerk shall refer such application to the proper town department for making such investigation within fourteen days of the date of such receipt. The town department charged with the duty of making the investigation or inspection shall make a report thereon, favorable or otherwise, within ten days after receiving the application or a copy thereof. The building inspector shall make or cause to be made any such inspections relative to the construction of buildings or other structures. All other investigations, except where otherwise provided, shall be made by the appropriate town department designated by the mayor. h. Fees-Payment All fees and charges for licenses or permits shall be paid in advance at the time application is made to the town clerk and shall be non- refundable unless an application is denied. If the town denies a business license application, the entire fee, minus a $25 application fee, will be refunded. N. Receipt of payment does not constitute approval of a business license application. i. Termination of Licenses All licenses except liquor licenses shall expire on the last day of the month of December every given year. Renewal notices shall be sent to all licensees by the town clerk or appointed representative no later than the first day of the month of December every given year. Ni. Failure to send out such notice or the failure of the licensee to receive it shall not excuse the licensee from a failure to obtain a new license, or a renewal thereof, nor shall it be a defense in an action for operation without a license. j. Renewal If a renewal has not been received by the last day of the month of December of any given year, the license shall be revoked by the town clerk’s office and operation of business shall cease until proper license and or permit is paid in full. k. Building and Premises No license shall be issued for the conduct of any business, and no permit shall be issued for any thing, or act, if the premises and building to be used for the purpose do not fully comply with the requirements of the town ordinances. No such license or permit shall be issued for the 299 Ordinance No. 2022-17 Business License Codes Page 4 of 8 27 Section 2, Itemb.

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11:04 AM 02/02/24 Accrual Basis Town of Alpine-Water Dept. Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 Budget Variance to Budget Percentage of Budget Notes Ordinary Income/Expense Income 4620 · Connections 4625 · Connect/Disconnect 0.00 29,000.00 (29,000.00) 4660 · Transfers 0.00 5,000.00 (5,000.00) 4620 · Connections - Other 37,710.00 0.00 37,710.00 Total 4620 · Connections 37,710.00 34,000.00 3,710.00 111% 4631 · Usage Sale 269,528.81 509,000.00 (239,471.19) 53% Total Income 307,238.81 543,000.00 (235,761.19) 57% Gross Profit 307,238.81 543,000.00 (235,761.19) 57% Expense Administration 6901 · Office & Misc 6910 · Accounting Software 3,024.78 6901 · Office & Misc - Other 5,388.93 30,000.00 (24,611.07) Total 6901 · Office & Misc 8,413.71 30,000.00 (21,586.29) 28% 6907 · O/S Professional 16,764.49 35,000.00 (18,235.51) 48% 6912 · Rent Expense 0.00 29,000.00 (29,000.00) 0% 6915 · Travel & Education 322.22 3,000.00 (2,677.78) 11% 6957 · Building Insurance 7,712.16 Not in historical budget Administration - Other 1,445.67 Total Administration 34,658.25 97,000.00 (62,341.75) 36% EXPENSE R&M Repair & Maint. 6924 · Fuel, R & M Vehicle Expenses 2,640.70 10,000.00 (7,359.30) 26% 6925 · Supplies/Tools 76,187.33 140,000.00 (63,812.67) 54% 6926 · O/S Emergency Repair 1,208.20 12,000.00 (10,791.80) 10% 6927 · Valve/Line Repair 11,773.41 11,773.41 Repair & Maint. - Other 6,190.80 Total Repair & Maint. 98,000.44 162,000.00 (63,999.56) 60% Total EXPENSE R&M 98,000.44 162,000.00 (63,999.56) 6930 · Salary 6931 · Salaries & Benefits 121,677.78 170,000.00 (48,322.22) 72% Total 6930 · Salary 121,677.78 170,000.00 (48,322.22) 72% 6950 · Operations 6951 · Utilities 20,598.40 45,000.00 (24,401.60) 46% 6952 · Testing 2,501.11 5,000.00 (2,498.89) 50% Page 1 of 2 For Management Discussion Purposes Only 270 Section 2, Itemg.

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11:04 AM 02/02/24 Accrual Basis Town of Alpine-Water Dept. Statement of Revenue & Expenses Budget vs. Actual July through December 2023 Jul - Dec 23 Budget Variance to Budget Percentage of Budget Notes 6956 · CHLORINE 0.00 15,000.00 (15,000.00) 0% Total 6950 · Operations 23,099.51 65,000.00 (41,900.49) 36% 6960 · Debt Service 6961 · Interest Expense 4,967.98 35,000.00 (30,032.02) 14% 6962 · Principal Repayments 23,429.68 29,000.00 (5,570.32) 81% Total 6960 · Debt Service 28,397.66 64,000.00 (35,602.34) 44% Total Expense 305,833.64 558,000.00 (252,166.36) 55% Net Ordinary Income 1,405.17 (15,000.00) 16,405.17 -9% Other Income/Expense Other Income 7100 · Misc. Income (7,549.37) 7103 · Loan Proceeds 0.00 315,000.00 (315,000.00) 0% 7200 · Interest Income 20,982.01 5,000.00 15,982.01 420% 7203 · Prior Year Fund Balance 0.00 180,000.00 (180,000.00) 0% 7301 · Grant Revenue 0.00 470,100.00 (470,100.00) 0% Total Other Income 13,432.64 970,100.00 (956,667.36) 1% Other Expense 6000 · Depreciation Expense 42,000.00 120,000.00 (78,000.00) 35% 7000 · Capital Outlay / Grants 30,680.57 833,500.00 (802,819.43) 4% Total Other Expense 72,680.57 953,500.00 (880,819.43) 8% Net Other Income (59,247.93) 16,600.00 (75,847.93) -357% Net Income (57,842.76) 1,600.00 (59,442.76) -3615% Page 2 of 2 For Management Discussion Purposes Only 271 Section 2, Itemg.

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conduct of any business or performance of any act which would involve a violation of the Alpine Land Use and Development Code. Posting License Every business which operates under a license issued under this chapter shall exhibit the current, valid license in a conspicuous place in an area open to the pubhc. m. Change of Location The location of any licensed business or occupation, or of any permitted act, may be changed provided, fourteen (14) days’ notice thereof is given to the town clerk, in the absence of any provision to the contrary, provided that the building and zoning requirements of all Town ordinances are complied with. Notice must be given in the form of a new business license application and an administrative fee of ten ($10) dollars will be charged for each change of address. n. Transfer of License Prohibited No license granted under this title shall be assignable or transferable from the person or entity to whom such was issued. Any attempt to assign or transfer a license shall void such license. o. Appeal In the event that a license is refused or denied by the town clerk, or the mayor/council the applicant may appeal within five days of receiving notice of the decision by giving written notice of such intent to appeal to the town council. The town mayor shall hold a hearing wherein the applicant shall be allowed to present evidence and argue his or her case, opposed by the town clerk or administrator who may be assisted by the town attorney. A majority decision of the town council shall determine the appeal. Further appeal may be had to municipal court and district court utilizing the same time periods. Appellant may approach the council at any time in the appeal process to amend the ordinance. 299-04 FINES & PENALTIES a. Violations Each violation is subject to a fine of up to $750.00 upon conviction and shall be subject to abatement proceedings. Each day, during which such violation shall continue, shall be deemed to be a separate offense. U. No additional business licenses shall be granted to an individual or entity until all fees and fines shall have been paid in full. b. Effect on civil obligation The conviction and punishment of any person for transaction any business without a license, shall not excuse or exempt such person from the payment of such business license fee due or unpaid at the time of such conviction. 299 Ordinance No. 2022-17 Business License codes Page 5 of 8 28 Section 2, Itemb.

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299-05 REVOCATION/ SUSPENSION a. Grounds i. Any license or permit may be revoked or suspended by the licensing authority at any time during the life of such license or permit for any of the following grounds: 1. Violation by the licensee or permittee of the ordinance provisions relating to the license or permit; 2. Violation of any ordinance relating to health and safety; or 3. Securing any license or permit by fraud or misrepresentation, to specifically include false or incorrect information on the license or permit application form. b. Emergency Suspension If the licensing body finds that reason exists for an immediate suspension or revocation of a license or permit, it may enter an order for immediate suspension of same. The licensee or permittee, upon notice of suspension or revocation, may request an immediate hearing before the governing body and the hearing will be conducted in the manner prescribed in Section 299-03(p) above. c. Additional Sanctions Any such revocation or revocation may be in addition to any fine imposed. 299-06 INSTALLATION PERMIT/EXPOSITIONS a. Notwithstanding the other provisions of this chapter, any person engaged in the business of conduction an exposition, exhibit, or sale, of any merchandise or product, including artifacts and art objects, on or along any sidewalk or on any public property, shall pay a business license fee as determined by this ordinance. 299-07 LICENSE FEES a. The yearly business license fee for each business required to obtain a license under this ordinance shall be $100.00, except for those business set out below. b. The following businesses shall be required to pay in accordance with the fee schedule as set forth in Table 299-1: • 299-1 TYPE CURRENT YEARLY FEE RENEWAL (Must have had a business licensE $75.00 the town the previous year. If the renewal is from *Businesses not choosing to avail themselve more years ago, the application will be treated a this discount at the time the license applicati new license application and not subject to the submitted will not be entitled to a refund on t discounted price.) discounted price at a later date. DOOR TO DOOR $45.00 one day FOOD WAGON/STAND $45.00 (1-4 Consecutive Days) 299 Ordinance No. 2022-17 Business License codes Page 6 of 8 29 Section 2, Itemb.

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Section 2, Itema. ALPINE, WYOMING The precursor in Driggs showcases design elements that artfully blend the exotic ambiance of Bangkok with the rugged charm of the West, a reflection of the owners’ diverse backgrounds. The overarching goal is to momentarily transport guests from their everyday surroundings. The meticulously crafted design, coupled with a curated musical backdrop, creates an immersive atmosphere that actively engages the senses. By the time the tantalizing aromas of our cuisine reach your table, you're already primed for an elevated dining experience. Our culinary focus primarily revolves around Bangkok favorites, yet our menu boldly ventures into various regional cuisines from Thailand. While many Thai restaurants lightly season their dishes and provide traditional Thai condiments, such as chilis in fish sauce, rice vinegar, lime juice, and sugar, presented in small glass containers for customers to enhance flavors, Teton Thai distinguishes itself through our unique approach to seasoning. What sets us apart is the careful balance of flavors in each dish, meticulously calibrated to meet the expectations of our family. When your chosen dish arrives, it boasts just the right fusion of sweetness, saltiness, spice, and texture. Our seasoning technique, while unconventional in a traditional sense, embodies a more personal touch—the kind you would anticipate while dining with us in the comfort of our home.

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SPECIAL EVENTS $45.00 (1-4 Consecutive Days) TEMP. TRANSIENT MERCHANT $45.00 (1-4 Consecutive Days) INSTALLATION PERMIT/ EXPOSITION $45.00 (1-4 Consecutive Days) SECTION V-This ordinance passed and approved on the following dates: Passed on first reading this 20th day of September 2022. VOTE: 5YES,ONO, 0 ABSTAIN, 0 ABSENT Passed on second reading this l8 day of October 2022 VOTE: 5YES,ONO, 0 ABSTAIN, 0 ABSENT Passed on third reading this 15th day of November 2022. VOTE: 5 YES,0 NO, 0 ABSTAIN, 0 ABSENT TOWN OF ALPINE BY:__ W. Kennis Lutz, Mayor BY: lC%itft- fljtzi Sharon L. Backus dl’erkfTreasurer 299 Ordinance No, 2022-17 Business Ltense Codes Page 7 of 8 I ATTES 30 Section 2, Itemb.

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STATE OF WYOMING COUNTY OF LINCOLN TOWN OF ALPINE ATTESTATION OF TOWN CLERK ) ) I hereby certify that the foregoing 299 ORDINANCE NO. 2022-17 BUSINESS LICENSE CODES was duly posted for ten (10) days in the Town Clerk’s office. I further certify that the foregoing ORDINANCE was duly recorded in the BOOK OF ORDINANCES VI, TOWN OF ALPINE. LINCOLN COUNTY, WYOMING. ATtEST: BY: Sharon L. BackusCIerkffreasurer 299 Ordinance No. 2022-17 Business License Codes Page 8 of 8 31 Section 2, Itemb.

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Section 2, Itemb. THE TOWN OF AFTON, WYOMING ORDINANCE 668 AN ORDINANCE AUTHORIZING FOOD TRUCK VENDORS ON TOWN PROPERTY BE IT ORDAINED by the Governing Body of the Town of Afton: WHEREAS, The Town Council has passed Resolution 2021-01 authorizing food truck vendors to operate on designated areas of Town property; WHEREAS, The Town Council has determined that the allowance of such authorization shall be for the benefit of the residents of the Town of Afton; and WHEREAS, proper notice and the procedures for the passage of this Ordinance have been otherwise met. NOW THEREFORE, BE IT ORDAINED, by the Afton Town Council, Governing Body of the Town of Afton, Wyoming, is authorizing the Town Administrator to grant permits to food truck vendors, who meet the qualifications for such permit, to conduct business on designated areas of Town property, effective as of the third reading of this Ordinance. BE IT FURTHER ORDAINED, that the qualifications for obtaining a food truck permit are: I. Proof of a one-million dollar ($1,000,000.00) liability policy; Il. A Town of Afton business license; Ill. At least one week notice for the Town Administrator to review the information and issue the required permit. BE IT FURTHER ORDAINED, that all food truck vendors display their food truck permit, Town business license, and insurance certificate on the truck during operation. THIS ORDINANCE shall become effective upon third and final reading. FOR THE GOVERNING BODY TOWN OF AFTON Passed, Approved, and Adopted this 14" day of September, 2021. 32

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Section 2, Itemb. Jason C. Inkseep, Mayor (ATTEST:) By; Lisa Hokanson, Afton Town Clerk First Reading: July 13, 2021 Second Reading: August 10, 2021 Third Reading: September 14, 2021 Published: September 29, 2021 33

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Section 2, Itemb. TITLE ‘OR. REVENUE AND TAXATION Chap. 1. Occupation Tax, §§ 3-1-01 through 3-1-08. 34

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TITLE UI REVENUE AND TAXATION Chapter 1 OCCUPATION TAX STATE LAW. For state law as to authority of town to license and tax businesses, see W.S. 1977 § 15-1-103. As to power to declare and abate nuisances (Green River Ordinance), see W.S. 1977 § 15-1-103. § 3-1-01 PURPOSE AND AUTHORITY § 3-1-02 DEFINITION § 3-1-03 LICENSE REQUIRED § 3-1-04 LICENSE APPLICATION FEE, RECORD TO BE KEPT § 3-1-05 PUBLIC UTILITY— FRANCHISE—TAX § 3-1-06 GREEN RIVER ORDINANCE § 3-1-07 PENALTY § 3-1-08 CIVIL REMEDIES Section 3-1-01 PURPOSE AND AUTHORITY. The purpose of the business license as hereinafter provided shall be to provide for the raising of revenues and the monitoring of business activity in the Town of Afton, and to protect the health, safety, welfare and morals of the customers of the businesses operating within the Town of Afton by (1) obtaining compliance by the business with the ordinances of the Town, (2) keeping a record of who is transacting business within the Town, and (3) assisting in the securing of an agent for civil process for any claim arising out of the conduct of business within the Town. The Town is authorized to regulate, license and tax businesses and public utilities by virtue of W.S, 15-1-103(a)(xii) and (xxxiii) (1988 Cum. Supp). Section 3-1-02 DEFINITION. 49 Section 2, Itemb. | The words “operating a business” or “conducting a business” for the purpose of this ordinance shall mean the doing or performing of an act or series of acts involving the sale of goods, merchandise, or services including but not limited to advertising, soliciting business or offering goods or services for sale or hire. The words “large group venders for the purpose of this ordinance shall mean a gathering of operating businesses on a temporary basis for the purpose of conducting business during a scheduled event such as a trade show, county fair, or convention. The words “promoter” or “event sponsor” for the purpose of this ordinance shall mean the person or entity responsible for organizing or establishing a gathering where operating businesses are present. Section 3-1-03 LICENSE REQUIRED. (a) It shall be unlawful for any person or entity to engage in, do or transact any business within the Town of Afton without first having obtained a license as hereinafter provided. (b) All persons or entities engaging in or transacting any business within the Town of Afton shall have a separate license for each branch, establishment or separate place of business in which the business is conducted. (c) It shall be unlawful for a business licensed under this ordinance to allow another person or entity to conduct business upon the premises or property of the licensee if that person or entity has not first obtained a business license pursuant to this ordinance. Any licensee found in violation of this ordinance shall be subject to a fine of no more than Seven Hundred and Fifty (750) Dollars per day. Section 3-1-04 LICENSE APPLICATION FEE, RECORD TO BE KEPT. 35

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subject to a fine not to exceed Seven hundred- fifty dollars ($750.00). Each day of violation shall be deemed a separate offense. Section 3-1-08 CIVIL REMEDIES. In addition to the criminal penalties provided for in this ordinance, the Town may recover in a court of competent jurisdiction, any sums due as a result of non payment of any franchise tax together with interest thereon at the highest legal rate. 54 Section 2, Itemb. 36

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Encroachment Permit Application INFORMATION TO BE PROVIDED BY APPLICANT ~ ALL BLANKS MUST BE FILLED IN Applicant Name: Physical Address: Legal Description (Lot # and Subdivision): Zoning District: Description (Reason for Permit): Authorized Representative if different from Owner: Signature of Owner or Authorized Representative: Date: FOR USE BY TOWN: Date Received: Permit #: Use Zone: Permit Fees: Paid Fees: (Check#/Cash) Date Paid: Permit Expiration Date: Notes: 37 Section 2, Itemc.

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Town of Alpine ENCROACHMENT PERMIT APPLICATION Complete permit application in its entirety -- any one of the steps warrants an invalid permit application. Applications are valid for 30 days from the date submitted to the Town Office. There are no refunds on permit application fees 38 Section 2, Itemc.

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Section 2, Itemc. 297 ORDINANCE NO. 2022-15 TOWN OF ALPINE BUILDING DEPARTMENT FEE SCHEDULE AN ORDINANCE REPEALING AND REPLACING 241 ORDINANCE NO. 2016-04 TOWN OF ALPINE BUILDING DEPARTMENT FEE SCHEDULE FOR BUILDING APPLICATIONS AND PERMIT APPLICATIONS IN THE TOWN OF ALPINE. THIS ORDINANCE WILL ESTABLISH AN EFFECTIVE DATE AT ITS PASSING ON THE THIRD READING. BE IT ORDAINED BY THE GOVERNING BODY OF THE TOWN OF ALPINE, LINCOLN COUNTY, WYOMING: Section I: Building Department Fee Schedule A. Permit/Application Type Plan review by Town of Alpine building official is included in the base rate along with the required inspection fees, any additional inspections and/or re-inspections will be charged and/or billed to the property owner accordingly. Plan Review Fee: A Separate plan review fee of One Hundred ($100) Dollars per hour for all plan reviews conducted outside of the regular permit submissions will be assessed to all requests. In addition to the permit fee (base rate and price per square foot) the Town reserves the right with specific findings, to have a 3" party entity plan review conducted, at the expense of the applicant, this additional costs would be on any complex projects the Town deems necessary. Building Fees Base Rate Plus Price per Square Foot $0.50/sq ft/unit $1,200.00 PLUS Plus Credit Card on Commercial Building Rates File for Reinspection $0.50/sq ft/unit Plus Credit Card on Multi-Unit Residential Rate $750/unit PLUS File for Reinspection $0.25/sq ft $750.00 PLUS Plus Credit Card on Residential (Single Family Unit) File for Reinspection 297 Ordinance No. 2022-16 1 39

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Section 2, Itema.

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Remodel and/or Addition Permit or Garage Associated with Residential Structure Remodeling Addition Garage Remodel and/or Addition Permit or Garage Associated with Commercial Structure Remodeling Addition Minor Construction Permits Minor Construction Permits * $750.00 $750.00 $750.00 $600.00 $1,200.00 $250.00 *Includes sheds, utility changes, window and wall installation, etc. Affidavits Fence Affidavit Deck Affidavit Shed Affidavit (Includes Greenhouses) All Others Sign Permits Repainting Only Wall/Canopy Free Standing Permanent Banners - Fee/Banner Temporary Banners ~ Fee/Banner “Allowed for 90 Days” $100.00 $200.00 $200.00 $200.00 Base Rate No Fee $150.00 $200.00 $200.00 $75.00 297 Ordinance No. 2022-16 2 PLUS $0.25/sq ft $0.25/sq ft PLUS $0.25/sq ft $0.25/sq ft Section 2, Itemc. Plus Credit Card on File for Reinspection Plus Credit Card on File for Reinspection Plus Credit Card on File for Reinspection Plus Credit Card on File for Reinspection Plus Credit Card on File for Reinspection

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Section 2, Itemc. Re - Inspection If for any reason a project is not ready when the Building Official arrives, thus requiring a return to the project site by the Building Official to conduct an inspection or additional, the applicant will be charged accordingly for all additional visits Residential (fee per each Residential - One re-inspection) $100.00 (1) hr. minimum Commercial (fee per each Commercial —One re-inspection) $100.00 (1) hr. minimum Extension Permits 1° Permit Extension $300.00 2"3 Permit Extension $400.00 Miscellaneous Permits Demolition $100.00 Temporary Use Permit (90 Day Use Only) $500.00 Special Hearing and/or Meeting of P & Z Commission $1,500.00 Development Fees Base Rate Plus Price Per Lot Variance $1,500.00 Person requesting variance shall also pay all advertising separately. Zoning Map Amendments $2,500.00 Person requesting rezone shall also pay for all advertising separately. Re-plats Simple $750.00 Minor $1,500.00 (Fee is $2,000 plus Major $100/lot) $2,500.00 Plus $100/Lot Fees listed do not include all costs for advertising which will be billed directly to property owner along with all other out of ordinary expenses Charges for replating of subdivision applications shail commence at the above cost basis. There may be extra costs incurred, as determined by the Town of Alpine, as every project is unique and may incur additional costs. 297 Ordinance No. 2022-16 3 4

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Section 2, Itemc. Additional Fees If any of the above fees do not fully cover the total costs of processing any application and/or additional inspections or re-inspections, additional fees will be assessed pursuant to Section I of this Ordinance SECTION II: PAYMENT/REFUNDS/WAIVER OF FEES. All fees are non-refundable. There shall be no waiver of fees. All Applicants shall be required to present a credit or debit card number and sign an authorization to allow the Town to keep the credit card information on file until a certificate of occupancy, or a sworn statement of the project inspector stating that the project is completed and has passed inspection, has issued or received by the Town. Any additional inspections shall be charged to the Applicant’s card upon seven (7) days notice, from the Administrator that additional inspections are required. Notice shall be mailed to the Applicant's mailing address. All credit or debit card transactions shall be assessed an additional three percent (3%) charge for card processing fees. Visa, MasterCard and Discover are accepted. SECTION III: WATER AND SEWER CONNECTION FEES. In conjunction with the permit building permit application process and before a building permit is issued, all water and sewer connection fees must be paid in full. Section IV: Severability. If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate distinct and independent provision and such holding shall not affect the validity of the remaining portions of the ordinance. Section V: Ordinances Repealed. All ordinances and parts of ordinances in conflict with the provisions of this ordinance are hereby repealed. Section VI: Effective Date. This Ordinance shall become effective from the date of its passage. Passed as amended on First Reading on the 19" day of July 2022. VOTE: 5 YES_.0 NO 0. ABSTAIN 0 ABSENT Passed as amended on Second Reading on the 10" day of August 2022. 297 Ordinance No. 2022-16 4

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Section 2, Itemc. VOTE: 5 YES 0 NO_ 0 ABSTAIN_ 0 ABSENT Passed and approved on the Third Reading on the 16" day of August 2022. VOTE: _5 YES_0 NO_0_ ABSTAIN__O ABSENT TOWN OF ALPINE yen SIGNED: W. KENNIS LUTZ, MAYOR 7 SHARON L. BACKUS, CLERK/TREASURER ATTESTATION OF THE TOWN CLERK STATE OF WYOMING ) COUNTY OF LINCOLN ) TOWN OF ALPINE ) I hereby certify that the forgoing 297 Ordinance No. 2022-16 shall be duly posted for ten (10) days in the Town Office. I further certify that the foregoing Ordinance will be posted on the Town website in final form, upon its passing and approved by the Town Council as soon as is practicable. I further certify that the forgoing Ordinance was duly recorded in the BOOK OF ORDINANCES VI, TOWN OF ALPINE, LINCOLN COUNTY, WYOMING. SHARON L. BACKUS, CLERK/TREASURER 297 Ordinance No. 2022-16 5

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Section 2, Itemc. 196 —- ORDINANCE NO. 2009-52 AN ORDINANCE GOVERNING RIGHTS OF WAY IN ALPINE. BE IT ORDAINED BY THE GOVERNING BODY OF THE TOWN OF ALPINE THAT: Section I: Severability. If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate distinct and independent provision and such holding shall not affect the validity of the remaining portions of the ordinance. Section Il: Effective Date. The effective date of this ordinance shall be upon the third and final reading. Section Ill: Obstacles and Encroachment — Agreement Required It is unlawful for any person to construct, place or maintain any object, obstruction, improvement, private building, or building foundation improvements, including building projections and canopies and building mounted signs within the Streets and Rights of way of the Town of Alpine without having first executed with the Town of Alpine an encroachment agreement setting forth the terms and conditions under which such object, obstruction or improvement may remain in place. Section IV: Limited Exceptions Notwithstanding the above prohibitions in Section III, adjacent landowners may place low level-grade based improvements (no more than 3 inches above grade) within the right of way such as maintained grass or gravel (no more than one inch diameter). No other improvement shall be allowed in the right of way. Landowners will be solely responsible for the maintenance and upkeep of such improvements and such improvements may be required by the Town, to be removed by the landowner at their expense upon three weeks written notice. No such improvements may impede or otherwise interfere with vehicular traffic in the right of way. Vehicles may remain in the right of way for periods of up to 48 hours, but may not impede travel in the right of way. Subject to the provisions of Ordinance No. 167 - 2008-23 (Snow Removal). Section V: Encroachment Permit/Agreement Any person or entity seeking to encroach in any manner in the Town streets and rights of way shall first have to obtain an encroachment permit from the Town as herein provided. No encroachment permit shall be issued unless a written application for the issuance of an encroachment permit is submitted to the Town. The written application shall state the name and address of the applicant, the nature, location and purpose of the encroachment, the date of commencement and the date of completion of the encroachment, and other data as may reasonably be required by the Town. The Town inspector may make any inspections necessary to ensure compliance with this ordinance. 196 Ordinance 2009-52 Alpine, Wyoming 44

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Section 2, Itemc. Section VI: Fees [Council needs to determine what if any fees are associated with this type of permit] Section VII: Routing of Traffic — Safety Requirements The permittee shall take appropriate measures to assure that during the performance of the encroachment work, traffic conditions shall be maintained as nearly normal as practicable at all times so as to cause as little inconvenience as possible to the occupants of the abutting property and to the general public. The Town of Alpine may make any reasonable requirements to ensure the protection of traffic flows, utilities and neighboring properties and general safety. Section VIII; Restoration The permittee shall repair any and all damage done to existing improvements as a result of the encroachment. Should the permittee fail to restore the existing improvements, the Town shall have the right to do all work and things necessary to restore the improvements and the Permittee shall be liable for the actual costs thereof. The Town shall have a cause of action for all fees, expenses and amounts paid out and due it for such work and shall have the right to the recovery of reasonable attorney fees for the bringing of such cause of action. Section IX: Emergency Repairs In the event of an emergency in which a sewer, main, conduit or utility in or under any street breaks, bursts or is in such condition as to immediately endanger the property, life, health or safety or any individual, the person owning or controlling such sewer, main conduit, or utility, without first applying for and obtaining an encroachment permit hereunder, shall immediately take proper emergency measures to cure or remedy the dangerous conditions owning for the protection of property, life, health and safety of individuals. However, such person shall apply for an encroachment permit not later than the end of the next succeeding business day and shall not proceed with any permanent repairs without first obtaining an encroachment permit hereunder. Section X: Liability of Town This ordinance shall not be construed as imposing upon the Town or any official or employee any liability or responsibility for damages to any person injured by the performance of any encroachment work for which an encroachment permit is issued hereunder; nor shall the Town or any official or employee be deemed to have assumed any such liability or responsibility by reason of inspections authorized hereunder, the issuance of any permit or the approval of any encroachment work. Section XI: Penalty for Violations Any person violating any of the provisions of this chapter is guilty of a misdemeanor and upon conviction thereof may face a fine for up to $750 per offence. Each day such violation is committed or permitted to continue constitutes a separate offense and shall be punishable as such hereunder. In addition to such penalties set forth, the Town may institute injunction, abatement or any other appropriate action to prevent, enjoin, abate, or remove any encroachment activities taking place in violation of this ordinance. Section XII: This ordinance passed and approved on the following dates: Passed on first reading this 18" day of August, 2009. Vote: = yes 3 nosed abstain absent 196 Ordinance 2009-52 Alpine, Wyoming 45

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Section 2, Itemc. Passed on second reading this 1* day of September, 2009. Vote: =. yesS3_ nos abstain absent Passed on third reading this 15" day of September, 2009. Vote: “wk yes sy no Ay abstain \ absent hi wonetlctateg Aula) * VICTORIA DECORA, MAYOR ATTEST: BRENDA BENNETT ~6HERK ATTESTATION OF THE TOWN CLERK STATE OF WYOMING ) COUNTY OF LINCOLN ) TOWN OF ALPINE ) | hereby certify that the forgoing 196 Ordinance No. 2009-52 shall be duly posted for ten (10) days in the Town Clerk’s Office. | further certify that the foregoing Ordinance will be published at least once in the Star Valley Independent as soon as is practicable. | further certify that the forgoing Ordinance was duly recorded in the BOOK OF ORDINANCES IV, TOWN OF ALPINE, LINCOLN COUNTY, WYOMING. ATTEST: BRENDA BENNETT, CLERK 196 Ordinance 2009-52 Alpine, Wyoming 46

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Wyoming Municipal Handbook Public Funds Division Wyoming Department of Audit State of Wyoming Revised July 2023 47 Section 2, Itemd.

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Wyoming Municipality Handbook July 2023 Table of Contents SECTION 1 – INTRODUCTION ......................................................................................................... 4 Definitions ................................................................................................................................. 4 Quick and Easy Statute Compliance ......................................................................................... 5 SECTION 2 – FISCAL RESPONSIBILITIES ...................................................................................... 8 Governing Body ........................................................................................................................ 8 Treasurer .................................................................................................................................. 11 Clerk ........................................................................................................................................ 11 City Manager ........................................................................................................................... 12 SECTION 3 – DEPOSITORIES .......................................................................................................... 13 Designating Depositories......................................................................................................... 13 Authorized Depositories .......................................................................................................... 13 Federal Deposit Insurance Corporation (FDIC) ...................................................................... 13 Documenting the Depository Relationship ............................................................................. 14 Application to Serve as Depository ............................................................................ 14 Designation by the Governing Body:.......................................................................... 14 Resolution by the Depository’s Board of Directors: ................................................... 14 Bidding for Funds: ...................................................................................................... 14 Collateral: .................................................................................................................... 14 Deposits: ..................................................................................................................... 15 Form of Pledging Collateral; Joint Custody Receipts:................................................ 15 SECTION 4 – INVESTMENTS .......................................................................................................... 17 Investment Policy Requirements ............................................................................................. 17 Investment Philosophy ............................................................................................................ 17 Needs........................................................................................................................... 17 Eligible Securities ....................................................................................................... 18 Other Considerations .................................................................................................. 19 SECTION 5 – PAYROLL ................................................................................................................... 20 Employer’s Quarterly Federal Tax Return (IRS Form 941).................................................... 20 Wage and Tax Statement (IRS Form W-2) ............................................................................. 20 Employment Eligibility Verification (IRS Form I-9) .............................................................. 20 Miscellaneous Income (IRS Form 1099) ................................................................................ 21 Workers’ Compensation .......................................................................................................... 21 Unemployment Compensation ................................................................................................ 21 48 Section 2, Itemd.

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Wyoming Municipal Handbook July 2023 Retirement Plan ....................................................................................................................... 21 Deferred compensation ............................................................................................................ 21 SECTION 6 – ENTERPRISE OPERATIONS .................................................................................... 22 Segregation of Enterprise Funds ............................................................................................. 22 Utility Deposits ........................................................................................................................ 22 Depreciation ............................................................................................................................ 23 Budget Guidance ..................................................................................................................... 23 SECTION 7 – MINUTES OF GOVERNING BODY PROCEEDINGS ............................................ 25 Suggested Meeting Minutes Format ........................................................................................ 25 SECTION 8 – RECORDS MANAGEMENT ..................................................................................... 27 General .................................................................................................................................... 27 Confidential Records ............................................................................................................... 27 Permanent Records .................................................................................................................. 27 Microfilm Systems .................................................................................................................. 27 Additional Information ............................................................................................................ 27 SECTION 9 – REPORTING REQUIREMENTS ............................................................................... 28 Checklist 1 – Municipality Reporting Calendar and Checklist ............................................... 28 Checklist 2 – Town Reporting Calendar and Checklist .......................................................... 29 Legal Filing and Auditing Requirements ................................................................................ 30 1. Annual City and Town Financial Report (F-66(WY-2)) ................................... 30 2. Additional Oversight Paperwork ....................................................................... 30 A. Audits ................................................................................................................ 30 1. First Class Cities – CPA Audit .......................................................................... 31 2. Any Entity Expending at Least $750,000 in Federal Financial Assistance – Single Audit ....................................................................................................... 31 B. Towns not required to have a CPA audit: .......................................................... 32 SECTION 10 – SUGGESTED SELF-AUDIT PROCEDURES ......................................................... 34 1. Cash Receipts .............................................................................................................. 34 A. Taxes, Royalties, and Licensing Fees ................................................................ 34 B. Grant and Loan Proceeds ................................................................................... 34 C. Interest and Other Investment Income ............................................................... 35 D. Utility Revenues ................................................................................................ 35 E. Other Revenue ................................................................................................... 35 2. Cash Disbursement ..................................................................................................... 36 49 Section 2, Itemd.

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Section 2, Itema. CURRENT SITUATION: The clinic building owned by the Town of Alpine currently stands vacant, presenting an opportunity for revitalization and economic activation. Currently yielding zero cash flow, this vacant space can be transformed into a vibrant and thriving restaurant establishment. IMMEDIATE ACTION PLAN: Teton Thai is eager to step into this void, bringing life to the dormant building and infusing it with a dynamic dining experience. Our commitment is not just immediate but extends over the long term - we propose signing a 10-year lease with extensions, establishing ourselves as a stable and contributing member of the local business community for years to come. In order to expedite revenue generation, our proposal involves the prompt deployment of a modular kitchen by May 2024.Simultaneously, we will embark on a transformative journey with the currently unused clinic building, investing in capital improvements to convert it into a vibrant dining and prep space. This capital injection, backed by already secured funds, not only facilitates the establishment of our restau- rant infrastructure but also elevates the vacant building's overall charm and functionality. As part of this initiative, we are prepared to move forward and promptly investigate winter connectivity options between the mobile or modular kitchen and the building, ensuring a smooth and seamless operation.

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Wyoming Municipal Handbook July 2023 3. Cash and Investments ................................................................................................. 37 A. Review Bank Reconciliations ............................................................................ 37 B. Proof of Cash ..................................................................................................... 38 C. Investments ........................................................................................................ 39 D. Inventories ......................................................................................................... 39 4. Property and Equipment ............................................................................................. 40 SECTION 11 – INTERNAL CONTROLS .......................................................................................... 41 COSO Framework ................................................................................................................... 41 Professional Internal Control Guidance .................................................................................. 42 Internal Control Self-Assessment ............................................................................................ 42 Examples of Internal Controls ................................................................................................. 42 SECTION 12 – CPA SERVICES ........................................................................................................ 44 Certified Public Accountants (CPAs) ...................................................................................... 44 Hiring a CPA ........................................................................................................................... 44 Types of CPA Services ............................................................................................................ 44 Agreed-Upon Procedures ........................................................................................................ 45 Types of Audits ....................................................................................................................... 46 APPENDIX A – DOCUMENATION OF DEPOSITORIES .............................................................. 47 Illustration 1 – Resolution by the Board of Directors of an Approved Depository ................. 47 Illustration 2 – Joint Custody Receipt ..................................................................................... 48 APPENDIX B – INTERNAL CONTROL SELF-ASSESSMENT ..................................................... 50 50 Section 2, Itemd.

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Section 1 – Introduction 4 Wyoming Municipality Handbook July 2023 SECTION 1 – INTRODUCTION The Municipal Handbook for Wyoming municipalities has been prepared to satisfy the need for a reference and instructional manual in compliance with W.S. 9-1-507 and W.S. 9-1-510. A single handbook cannot incorporate the exact requirements for each municipality or town within the State. This handbook is designed to provide a sound basic system with provisions for more sophisticated systems when needed. Municipalities should use only those portions of the handbook which pertain to their individual functions. This handbook is intended to be used in conjunction with the Department of Audit’s Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual (Manual), which can be found on the Department of Audit’s (Department) website. The manual contains information such as a uniform chart of accounts and accounting principles, among other information necessary to generate accurate financial information, consistent with the standards established by the Governmental Accounting Standards Board (GASB) of the Financial Accounting Foundation. For clarification regarding the accounting matters discussed in the Manual, in this handbook, or matters not addressed here, officials should consult the Wyoming Department of Audit at the following address: Wyoming Department of Audit, Public Funds Hathaway Building 2300 Capitol Avenue, 2nd Floor Cheyenne, WY. 82002 Phone: (307) 777-7799 Email: doa-pfd-web@wyo.gov Website: audit.wyo.gov/public-funds Definitions The terms “municipalities,” “cities,” or “towns” are often considered interchangeable. However, in this handbook they have specific statutory meanings. Municipality is defined by W.S. 16-4-102 as an incorporated first-class city, a town with a population in excess of 4,000 inhabitants, and all towns operating under the city manager form of government. (The statute also includes counties, school districts, and community colleges in its definition, but those entities are not addressed in this handbook.) City is used in connection with the phrase “first class” to designate a community, which has organized its government under the provisions of W.S. 15-3-101. Town identifies a community that is not a city. However, for the purposes of this handbook, the term “town” shall be used to mean any incorporated community that is not a municipality, as defined above (i.e., any incorporated town with less than 4,000 inhabitants). 51 Section 2, Itemd.

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Section 1 - Introduction 5 Wyoming Municipal Handbook July 2023 Quick and Easy Statute Compliance In an effort to assist officials with some of the more common compliance requirements and for other suggested management procedures, the following short summaries may be helpful, especially for persons new to local government entities. Banks or depositories must return cancelled checks or a scanned image of the cancelled check. Records are not complete or auditable without these documents. Copies of all bank reconciliations must be retained 5 years after the fiscal year [W.S. 9-1-507(a)(i), W.S. 9-2-411, and W.S. 9-2-412]. Pre-signing of blank checks, whether by a facsimile or actual signature, is prohibited. Checks should be signed only after the payee name and amounts are entered. Computerized check printing should have documented controls insuring that cash assets are properly safeguarded [W.S. 9-1-507 and W.S. 15-1-125]. Pledging of deposits over $250,000.00 in any depository must be closely monitored by the clerk- treasurer and strictly adhered to by the financial institution with the use of an approved Joint Custody Receipt [W.S. 9-4-817 through 9-4-828]. Banking arrangements, (designation of an official depository), should be documented at least when a new treasurer is appointed, or when elections of a new governing board have occurred, or when both have happened [W.S. 9-4-806 and W.S. 9-4-817]. Travel and pay advances are considered loans and are prohibited by the Wyoming Constitution, Article 16, Section 6. Meals (unless part of conducting business), flowers, or gifts to employees are considered donations and as such are prohibited [Wyoming Constitution, Article 16, Section 6]. Minutes of a meeting are required to be recorded. All governing body regular and special meetings must have meeting minutes. The minutes should be signed by two officials of the city or town. It is preferred the mayor (or pro tem) sign the minutes to accept the approval and the clerk (or clerk- treasurer) sign to attest publishing the minutes [W.S. 15-1-110 and W.S. 16-4-403]. All bills presented for approval for payment (even if payment is denied) should be entered as part of the minutes. These bills should include all salaries and wages, except for the ones excluded based on W.S. 15-1-110(b). Conflict of interest statutes would prohibit any of the governing body members from voting on any issue which would, in any way, benefit them personally [W.S. 6-5-106, W.S. 9-13-100 et al., W.S. 16- 6-118 and W.S. 15-1-127]. Budgets must be amended before total expenditures surpass the total budgeted expenditures. The amendment process is the same as the original budget approval process [W.S. 16-4-108, W.S. 16-4- 112 through W.S. 16-4-114, and W.S. 15-2-201]. 52 Section 2, Itemd.

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Section 1 - Introduction 6 Wyoming Municipal Handbook July 2023 Transfers of budget appropriations (between funds, departments, or accounts) can be made through the resolution process, providing the overall budget is not increased [W.S. 16-4-112]. Emergency Expenditures – If the governing body determines an emergency exists and the expenditure of money in excess of the general fund budget is necessary, it may make the expenditures from revenues available under W.S. 16-4-105(a)(ii) as reasonably necessary to meet the emergency. Notice of the declaration of emergency shall be published in a newspaper of general circulation in the municipality [W.S. 16-4-114]. Transfers of money between bank accounts are not “revenue” or “expense” and should not be recorded in the journals or ledgers as such [W.S. 9-1-507(a)(i), W.S. 15-2-203, and W.S. 16-4-120]. Surety Bonds for city or town treasurers and any other city or town public official having custody of moneys must be bonded in an amount determined by the governing body. These bonds must be on file with the city or town clerk. [W.S. 15-1-124 and W.S. 38-2-101]. Payment of Claims – No city or town shall pay out money without an itemized invoice or other document from the vendor. The itemized document must fully account for quantity and total cost of each item or service. The itemized document must be certified under penalty of perjury by the vendor or by an authorized city or town employee receiving the item or service. The wording on the itemized document or attached voucher must contain the phrase “certified under penalty of perjury” [Wyoming Constitution Article 16, Section 7 and W.S. 15-1-125]. Contract labor persons need to have a contract on file (see an attorney for appropriate contract format). If amounts paid in total for a calendar year equal or exceed $600, this must be reported to the IRS on Form 1099. Receipts must be written for all money received by the city or town, including bank interest [W.S. 9- 1-507(a)(i)]. The only retirement plan permitted for political subdivisions, including cities and towns, is the Wyoming Retirement System [W.S. 9-3-427]. Water, sewer, and electric rates must provide adequate revenues to cover all costs (i.e. salaries, wages, materials, supplies, miscellaneous expenses), bond principal and interest payments, improvement costs, emergency costs, and a depreciation (replacement cost) of the plant and equipment [W.S. 9-1-507(a)(i) and W.S. 15-7-407]. Travel Expenses for official, employees, or representatives of any city, town, or county must be based on “actual” expenses, not per diem rates. Documentation of the expenses is required [W.S. 16-4-124]. Mutual funds are not authorized. Mutual funds pool money from many investors and use that money to buy other securities, usually stocks and bonds. The investor in a mutual fund is buying the rough equivalent of stock in a private company. Investment in private companies by governmental entities is prohibited by Article 16, Section 6 of the Wyoming Constitution. 53 Section 2, Itemd.

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Section 1 - Introduction 7 Wyoming Municipal Handbook July 2023 Statement of Investment Policy: All political subdivisions must have on file a “Statement of Investment Policy” [W.S. 9-4-831(h)]. Investments that are allowed under state law are also detailed in W.S. 9-4-831. All public officials, public employees, and public members must abide by Government Ethics as prescribed in the Ethics and Disclosure Act [W.S. 9-13-101 et seq]. 54 Section 2, Itemd.

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Section 2 – Fiscal Responsibilities 8 Wyoming Municipal Handbook July 2023 SECTION 2 – FISCAL RESPONSIBILITIES The fiscal responsibilities per type of figure in a city or town (i.e., Governing Body, Treasurer, Clerk, and City Manager) are described below. State Statutes are included as reference to describe the responsibilities of each type of figure, based on the Legislature’s vision. Not all statutes are listed below. Refer to the Legislature of the State of Wyoming’s website for all State Statutes and Constitution. Governing Body The overall fiscal responsibility and accountability of a municipality or town rests with its governing body. The governing body consists of the elected council or commission members and the mayor. The mayor is the presiding officer [W.S. 15-1-101]. Even though specific fiscal responsibilities are given by law to specific elected or appointed officials, the governing body is responsible for the overall fiscal affairs of the community. This is done through their powers to appoint as well as review and prescribe rules and regulations. The mayor, with the consent of the governing body, appoints the clerk and treasurer, and other officials as specified by law, for towns and first class cities. For communities governed by the city manager form, these officials are appointed by, and serve at the pleasure of, the city manager [W.S. 15-2-102 for towns, 15-3-204 for first class cities, and 15-4-202 for the city manager form of government]. The governing body has specific fiscal administrative responsibilities as set forth by various statutes. As stated above, several, but not all, statutes are listed below along with a brief description. 1. W.S. 15-1-103(a)(vii) - Control the finances of the community, including providing by ordinance for: a. Preparation, maintenance, and retention of required records and accounts. b. Reports required by the Department of Audit. c. If required, the preparation of an independent audit by a certified public accountant. 2. W.S. 15-1-103 (a)(viii) - Appropriate money by ordinance only and pay all necessary expenses. 3. W.S. 15-1-103(a)(ix) - Levy and collect special assessments. 4. W.S. 15-1-103(a)(x) - Borrow money to the extent permitted by the constitution and the statutes. 5. W.S. 15-1-110(a) - Governing body shall designate a legal newspaper and publish, within 12 days of adjournment of every regular and special meeting the minutes of the governing body and the title of all ordinances passed. 55 Section 2, Itemd.

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Section 2 – Fiscal Responsibilities 9 Wyoming Municipal Handbook July 2023 - If a newspaper is not published in the city or town, the proceedings or ordinances shall be posted for at least ten (10) days in the city or town clerk’s office and in such other places as the governing body determines. - Meeting minutes shall include any bill presented to the governing body stating the amount of the bill, the amount allowed, the purpose of the bill, and the claimant. - Claims for part-time employees may be summarized by department without listing each part-time employee. 6. W.S. 15-1-110(b) - Within 60 days after the end of each fiscal year, publish the name, position, and gross monthly salary of each full-time employee and each elected official. A brief statement shall accompany the salary publication specifying that all salaries are listed as gross monthly salaries or actual monthly wages, not including any fringe benefits such as health insurance costs, life insurance benefits, and pension plans. The statement shall also indicate that the salaries or wages do not include any overtime the employee may earn which would be paid by the city or town. 7. W.S. 15-1-112 - For the sale or disposal of any property valued at $500 or more, the intended sale must be advertised in a newspaper having general circulation in the community at least once each week for three consecutive weeks. 8. W.S. 15-1-113 - Details the statutory bidding requirements for: a. Contracts for public improvements, excluding professional services, for projects greater than $35,000. b. Contracts to purchase or lease a new automobile or truck, regardless of cost. - Note: While entities do not have to bid out for items under $35,000, unless it is a new automobile or truck, public officials must follow the governmental ethics, as described in Title 9, Chapter 13, Article 1 Governmental Ethics – Public Officials, Members and Employees Ethics. 9. W.S. 15-1-124 - Require the treasurer and any other official or employee the governing body sees fit to be bonded, in an amount the governing body determines. The city or town shall pay the cost of the bonds. - W.S. 38-2-101 also requires the treasurer and any other public officer having the custody of moneys to be bonded. 10. W.S. 15-1-125(a) - Approve itemized claims for payment only after they have been certified under penalty of perjury. 56 Section 2, Itemd.

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Section 2 – Fiscal Responsibilities 10 Wyoming Municipal Handbook July 2023 11. W.S. 15-1-125(b) - Requires the mayor to sign and the treasurer (or any other person the governing body designates to countersign checks in the treasurer’s absence) to countersign checks or warrants in payment of claims approved by the governing body. - W.S. 15-4-302 For the city manager form of government, the city manager signs warrants and checks, which are then counter signed by the mayor. - Note: A key internal control for all entities to create and maintain is to separate the two functions of signing and recording, so one person is not responsible for both. 12. W.S. 15-2-103 (for incorporated towns not operating under the commission or city manager form of government) - Mayor and council members’ salaries must be fixed before their terms begin and shall not change during the term for which they are elected. - The salary for mayor shall be paid in twelve (12) or more installments and may not exceed the maximum of twenty-four thousand dollars ($24,000.00) per year. - The salary for each councilman shall be not less than ten dollars ($10.00) nor more than one hundred fifty dollars ($150.00) for actual attendance at each regular or special meeting. - All appointed officers shall receive the salary or compensation as provided by law or ordinance. 13. W.S. 15-2-204 (incorporated towns) - The governing body shall publish in the newspaper or, if there is no town newspaper, post in three or more public places, an exhibit of the receipts and expenditures specifying: a. The amount budgeted and actual receipts for all revenue sources. b. The specific amount and purpose of each appropriation. c. The actual expenditures made against each appropriation. 14. W.S. 15-3-209 (first class cities) - The governing body may inspect the books and accounts of the clerk and the treasurer at any time. 15. W.S. 15-3-306 (first class cities) - The governing body shall publish a semiannual interim financial statement and an annual statement of the financial condition of the city. 16. W.S. 9-1-507(a)(iii) and the Department of Audit, Public Fund’s Rules - The Annual City and Town Financial Report Form (F-66(WY-2)) must be submitted online to the Department of Audit no later than September 30th of each year. - Proof of publication of the budget (i.e., Affidavit of Budget Hearing) must be submitted to the Department of Audit no later than September 30th of each year. - Based on the revenues and expenditures of the entity, additional information may be required in order to provide the proper level of oversight, at the expense of the town. This additional information is due to the Department of Audit no later than September 30th of each year, with the exception of CPA Audit and CPA Review reports. CPA Audit and 57 Section 2, Itemd.

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Section 2 – Fiscal Responsibilities 11 Wyoming Municipal Handbook July 2023 CPA Review reports are due no later than December 31st of each year. For the specific requirements, refer to the Department of Audit’s Current Rules and Regulations, as provided by the Wyoming Secretary of State’s office and website. 17. W.S. 39-13-104(c) – maximum tax requirements - The maximum property tax mill levy for cities and towns is eight mills. Refer to W.S. 39- 13-104(c) for additional limitations. - In addition to the eight mills authorized to help pay for operating costs of towns or cities, the statute also authorizes them to levy a sufficient number of mills for the payment of principal and interest of general obligation indebtedness within the limits prescribed in Article 16, Section 5, of the Wyoming Constitution [W.S. 39-13-104(c)(ii)]. Treasurer The treasurer has the following specific fiscal administrative responsibilities as set forth by various statutes. As stated above, several, but not all, statutes are listed below along with a brief description. 1. W.S. 15-1-124 - Obtain surety bond, the cost of which is paid by the city or town. 2. W.S. 15-1-125 - Shall issue a check or warrant for the correct amount. - Shall countersign checks or warrants along with the mayor. - Note: A key internal control for all entities to create and maintain is to separate the two functions of signing and recording, so one person is not responsible for both. 3. W.S. 15-1-126 - Settle with every officer or employee of the city or town who collects or receives monies on or before the last day of each month (or as directed by the governing body) and pay all such money into the treasury to the benefit of the appropriate funds. 4. W.S. 15-2-203 - Keep an account of all financial transactions to show when and from what sources all monies are received, and to whom and when monies are paid out. - Provide the governing body with a financial report not less than once per quarter. 5. W.S. 15-3-209 - In first class cities, the treasurer and the clerk shall keep their books and accounts in conformity with generally accepted accounting principles. Clerk The clerk has the following specific fiscal responsibilities as set forth by various statutes. As stated above, several, but not all, statutes are listed below along with a brief description. 1. W.S. 15-2-201(c) 58 Section 2, Itemd.

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Section 2 – Fiscal Responsibilities 12 Wyoming Municipal Handbook July 2023 - Under the supervision of the mayor, certify the amount of property tax money to be collected to the county clerk. (This only applies to towns and not to municipalities.) 2. W.S. 15-3-209 - In first class cities, the clerk and the treasurer shall keep books and accounts in conformity with generally accepted accounting principles. City Manager The city manager has the following specific fiscal responsibilities as set forth by various statutes. As stated above, several, but not all, statutes are listed below along with a brief description. 1. W.S. 15-4-203 - Keep the governing body advised of the city’s current financial condition and future needs. - Act as the city’s purchasing agent. 2. W.S. 15-4-205 - The city manager shall control and manage the public utilities owned by the city and provide a monthly financial report of its operation to the city clerk. - This is not required by the city manager if the board of public utilities was established by W.S. 15-7-401 et. seq. 3. W.S. 15-4-206 - Appoint a city clerk and city treasurer, which may be a combined position. - File a list of all employees by name with the clerk showing the amount of their compensation. - Note: A key internal control for all entities to create and maintain is to separate the two functions of signing and recording, so one person is not responsible for both. 4. W.S. 15-4-302 - Sign all checks or warrants issued by the city (which are then countersigned by the mayor). - Certify all claims in excess of $50. 59 Section 2, Itemd.

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INTERIOR MOOD Section 2, Itema.

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Section 3 – Depositories 13 Wyoming Municipal Handbook July 2023 SECTION 3 – DEPOSITORIES Designating Depositories The governing body must designate its depositories. This designation, and the related documentation, should be renewed at least when a new clerk is appointed, when elections of a new governing board have occurred, or when both have happened [W.S. 9-4-806 and W.S. 9-4-817]. This is to ensure there is always a current agreement between the governing body and the board of the designated depositories. It also serves to ensure the governing body confirms the designated depository is licensed with the State of Wyoming as required by W.S. 9-4-817. Banks can frequently change ownership and the agreement must be with valid owners. The insurance provided by the FDIC can be called into question when there is not a current understanding between both parties. It is important to note, all deposits at an approved depository must be fully insured by the Federal Deposit Insurance Corporation (FDIC) or collateralized by the depository’s pledge of approved assets (i.e., assets listed in the statutes and accepted by the governing body). Surety bonds are also allowed as security for funds on deposit over the FDIC insurance amounts [W.S. 9-4-820(b) and W.S. 9-4-831]. Authorized Depositories W.S. 9-4-817 provides that public funds are to be kept on deposit at an official depository, unless they are invested elsewhere. Official depositories must be designated eligible by the State Board of Deposits per W.S. 9-4-801. Official depositories must be one of the following types of institutions to be considered: a. Banks incorporated under the law of this state; b. National banks; c. Savings and loan associations incorporated under the law of this state; and d. Federal savings and loan associations and federal savings banks. Many savings and loan associations have become savings banks in recent years. This change is not a reason to disqualify them as depositories. Note: Credit unions are not authorized official depositories. Only institutions designated by the Board of deposits qualify as depositories for public monies [W.S. 9-4-803 and W.S. 9-4-817]. This list of approved depositories can be found on the Wyoming State Treasurer’s Website. Note: This section of the handbook discusses regular deposits, not investments. The Investments section identifies certificates of deposit and savings certificates as investments. Regular deposits are defined as checking accounts (either regular, Negotiable Order of Withdrawal (NOW), or money market) and savings accounts. Federal Deposit Insurance Corporation (FDIC) FDIC insurance has the following limits and provisions: a. The insurance limits are per custodian (the treasurer of the city or town) per depository; b. There is $250,000 of insurance on demand accounts. Demand accounts are checking accounts which do not earn interest; and 60 Section 2, Itemd.

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Section 3 – Depositories 14 Wyoming Municipal Handbook July 2023 c. There is a second $250,000 on the total amount in the interest-bearing accounts. To determine how much the city or town has in this type of account, the treasurer must combine the amounts in NOW accounts, money market accounts, regular savings accounts, and certificates of deposit. FDIC Insurance coverage is subject to change. The town, city, or municipality must be aware of the current levels of FDIC insurance coverage for both interest and non-interest-bearing accounts. If the coverage changes, the entity needs to ensure the financial institution appropriately adjusts the level of collateralization so any deposit amounts over the FDIC coverage is adequately collateralized. Documenting the Depository Relationship Application to Serve as Depository: The first step in documenting the depository relationship is to obtain an application from the depository [W.S. 9-4-818]. The application can be as simple as a letter from the depository’s board of directors asking to serve as such. W.S. 9-4-802 requires applications for state deposits to be accompanied by a sworn statement of the depository’s financial condition. Local government may choose to impose a similar requirement, although there is no such provision in the statutes. For deposits in excess of the FDIC insurance limits, the application could include an assurance the depository will pledge collateral, as required and as listed in W.S. 9-4-821. Designation by the Governing Body: W.S. 9-4-818 requires the governing body to act as soon as possible upon receipt of an application to serve as depository. Action is simply the acceptance or rejection of the application, as reflected in the minutes of the governing body. If an application is accepted, the depository is notified to provide the governing body with its board’s resolution to serve as such. Resolution by the Depository’s Board of Directors: Within 30 days after the governing body notifies the depository its application has been accepted, the depository shall furnish the city or town treasurer a certified copy of the resolution adopted by its board of directors. The form of the resolution must be acceptable to the treasurer and substantially in the same form as specified in W.S. 9-4-806 (a) (ii), [example in Appendix A, Illustration 1 below]. Bidding for Funds: In essence, there are two issues to address when an approved depository bids for public funds deposits: the interest rate and the collateral (if needed). The request for bids from the treasurer should indicate the amount being made available for bid and (particularly in the case of certificates of deposit) the term of the deposit. A depository needs this information to determine what securities it should pledge to match the maturity of the deposit. Often depositories will propose collateral securities not currently in their portfolio. However, if they are the successful bidder, they will obtain the necessary securities and will be ready to pledge them at the time the deposit is made. Collateral: W.S. 9-4-821(b) clearly states the collateral a depository plans to pledge to secure a public funds deposit is subject to the approval of the governing body. In other words, a city or town does not have to accept the collateral offered by the depository, even though it is on the list of approved collateral presented in W.S. 9-4-821(a). 61 Section 2, Itemd.

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Section 3 – Depositories 15 Wyoming Municipal Handbook July 2023 The treasurer has the statutory authority to make deposits, but, since the governing body has to approve collateral, there is a potential delay while the treasurer determines whether the collateral is acceptable to the governing body. To overcome this potential problem, the governing body could require depositories to list the types of securities they intend to pledge, but not specific securities identified by the Committee on Uniform Securities Identification Procedures (CUSIP) number, in their application. Then, if the governing body accepts the application, they will approve the proposed types of collateral at the same time. Another method would be for the governing body to develop its own list of approved collateral securities. They can use the list in two ways. They can give the list to the treasurer, who then knows what securities the governing body has approved. Or, they can give it to the applying depositories, who must state in their applications they will pledge only those types of collateral on the approved list. Either way, the treasurer does not have to delay a deposit pending collateral approval by the governing body. W.S. 9-4-804 and W.S. 9-4-805 discuss the use of surety bonds, purchased by the bank to secure the public funds deposits. A letter of credit issued from any Federal Home Loan Bank is approved collateral for security of public funds. W.S. 9-4-821 can be referenced for a specific type of security and for current changes to the listing by the legislature. Deposits: Prior to depositing funds, the treasurer should ensure the funds are protected. Per W.S. 9- 4-817(c), all deposits must be fully insured by the FDIC or secured by pledged collateral or secured by a furnished surety bond. Never deposit funds which are not fully protected. Form of Pledging Collateral; Joint Custody Receipts: Under the provisions of W.S. 9-4-808, collateral pledged by a depository may be received and held by the public fund’s depositor. However, the depositor is liable for any loss of collateral, both principal value and accrued interest. For this reason, this form of custody is not used. Instead, collateral may be placed with a third party, which serves as custodian. Approved custodians, as listed in W.S. 9-4-825, are any bank chartered by the State of Wyoming, any national bank authorized to do business in the State, any Federal Reserve Bank or branch thereof, or any bank which is a member of the Federal Reserve System. The public funds treasurer and the depository must agree on the selection of a custodian. The approved custodian cannot be the same as the depository. When collateral is placed with a custodian, that bank issues a joint custody receipt, which may be one of two forms. The first acceptable form is the joint custody trust receipt of the Federal Reserve Bank of Kansas City or its branches. If a different bank serves as custodian, the second acceptable form is the joint custody receipt in the form specified by W.S. 9-4-827(b). The Department developed a form that satisfies the statute requirements in Appendix A, Illustration 2. Individual banks may print their own forms, which are acceptable IF they contain all of the provisions presented in the Appendix A, Illustration 2. The joint custody agreement is executed by the custodian, the depository, and the treasurer. It should contain the following provisions, as detailed in W.S. 9-4-828: 62 Section 2, Itemd.

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Section 3 – Depositories 16 Wyoming Municipal Handbook July 2023 1. The custodian will collect the earnings from the pledged collateral and credit them to the account of the depository, unless otherwise ordered by the treasurer; 2. The custodian will cash in matured collateral and hold the proceeds subject to the joint order of the treasurer and the depository; 3. The custodian is not responsible for the quality of the pledged collateral; 4. The custodian is not required to exercise any more care in protecting the collateral than it does in safeguarding its own securities; 5. The custodian will deliver the securities to the treasurer if it receives a verified certificate from the state banking commissioner that the depository bank has failed or refused to pay all or a portion of the deposit due the treasurer. 63 Section 2, Itemd.

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Section 4 – Investments 17 Wyoming Municipal Handbook July 2023 SECTION 4 – INVESTMENTS Investment Policy Requirements Per W.S. 9-4-831(h), “every” political subdivision shall have on file a “Statement of Investment Policy.” This policy must be at least as restrictive with respect to the types of investments authorized as those listed in W.S. 9-4-831(a). The policy can be more restrictive but not less restrictive. A smaller town without excess funds could have a Statement of Investment Policy that states, “All available cash will be kept on deposit at the bank and no other investment is to be allowed,” but it must be in writing and kept on file with other permanent records. As this statutory reference continues in W.S. 9-4-831(j), it requires the state treasurer and the state auditor shall: “conduct voluntary education programs for persons elected or appointed for the first time to any office or as an employee of any political subdivision where the duties of that office or position of employment include taking actions related to investment of public funds and shall also hold annual voluntary continuing education programs for persons continuing to hold those offices and positions of employment.” These statutory requirements must be met by each municipality to ensure excess funds are properly managed. In order for a person with little knowledge of “investments” to have some basis for understanding, the following general information is presented in this handbook. Please direct all investment questions in particular to the State Auditor’s Office at (307) 777-7831 or to the State Treasurer’s Office at (307) 777-7408. Investment Philosophy Two factors normally come into play when a city or town develops an investment philosophy or strategy. The first factor is for the city or town to determine their investment needs. The second factor is selecting from eligible investments listed in W.S. 9-4-831. Needs To determine needs, the investor must consider three primary issues: a. Cash Flows – When will the city or town need the money the treasurer is about to invest to meet other obligations? If the money will be needed in three months, the investment should mature in three months. However, if the money will not be needed for 15 years, the investment will not have to mature until then. In short, make sure the maturity date of the investment matches the need for the money. b. Return – What is an acceptable rate of return (interest rate)? Risk influences rate of return. The greater the risk of loss, the greater the rate of return. However, cities and towns are limited by law to a list of low risk (and often lower return) investments. c. Market Risk vs. Inherent Risk – There are two types of risk, market risk and inherent risk. Market risk refers to the day-to-day change in market value for any given security. Inherent risk addresses the potential the issuer of the security may not be able to redeem it (i.e., defaults). Virtually all investments are subject to market risk. Most securities authorized for investment of public funds have very low inherent risk correlating with a generally lower rate of return. 64 Section 2, Itemd.

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Section 4 – Investments 18 Wyoming Municipal Handbook July 2023 Eligible Securities Once the needs have been defined, the investor can select from the investment securities listed in W.S. 9-4-831. The statute lists a number of specific investment items. New packaging and marketing tactics by investment companies will result in opportunities that do not appear, by name, in the statute. For these reasons, the Department presents the following summary of the more commonly used items listed in the statute. This is not comprehensive. There are many other investment opportunities listed in the statute. a. Certificates of Deposit (CDs) – A CD is a product offered by a financial institution, such as a bank, that provides an interest rate premium in exchange for the customer agreeing to leave a lump-sum deposit untouched for a predetermined period of time. There are two things to consider when investing in a CD. First, if the CD is issued by a bank, the bank must be authorized to do business in Wyoming. Authorization means the bank has either a state or national bank charter with an office in Wyoming. Second, if the CD is issued by a savings and loan association (also known as a savings bank), there is no in-state restriction, other than credit unions. In either case, the CD must be either fully insured by the Federal Deposit Insurance Corporation (FDIC) or be adequately collateralized. b. Treasury Bills, Notes, and Bonds – The basic difference between these securities is their maturity. Bills mature in five years or less; notes in five to ten years; and bonds in more than ten years. Treasury instruments are direct obligations of the U.S. government. This category also includes stripped principal or interest obligation of such issuances. These bills, notes, or bonds must be issued by the United States Treasury or any other obligation guaranteed as to principal and interest by the United States. c. Mortgage Obligations – A mortgage obligation is a debt obligation that represent claims to the cash flows from pools of mortgage loans. Investments may include obligations of or fully guaranteed by the Government National Mortgage Association (GNMA), Federal National Mortgage Association (FNMA), Federal Home Loan Bank, Federal Farm Credit Bank, and Federal Home Loan Mortgage Corporation. All federal agency securities shall be direct issuances of federal agencies or instrumentalities. d. Commingled Fund – A commingled fund is an accumulation of money from several investors combined into one fund. In a commingled fund of eligible securities listed in this section if the securities are held through a trust department of a bank authorized to do business in this state or through a trust company authorized to do business in this state. Be sure to review W.S. 9- 4-831(a)(viii) for limitations on this option. Two common funds were established for the purpose of allowing Wyoming governmental entities to pool their investment funds to obtain the highest investment yield, while attempting to maintain liquidity and preserve capital. Its portfolio consists solely of investments permitted by Wyoming statutes. They are as follows. 65 Section 2, Itemd.

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Section 4 – Investments 19 Wyoming Municipal Handbook July 2023 1. The Wyoming Government Investment Fund (WGIF) is a type of commingled fund used solely by Wyoming public entities. More information regarding this program can be found in its website at https://www.wgif.org/. 2. The Wyoming State Treasurer’s Asset Reserve (WYOSTAR) is authorized by W.S. 9- 1-416 for local governments to place funds with the State Treasurer. Additional information regarding this program may be obtained from the State Treasurer’s Office at (307) 777-7408 or through the State Treasurer’s website at https://statetreasurer.wyo.gov/financial/wyostar/. Often, a securities dealer develops an investment package that may be attractive to a treasurer. When this happens, the treasurer should contact the State Treasurer’s Office at the (307) 777-7408, to seek guidance regarding the package’s compliance with the statutes. A treasurer should not make any investment until the governing body approves and the treasurer has determined the proposed security complies with Wyoming law. Other Considerations Some treasurers have asked whether they may use the services of a brokerage house such as Merrill Lynch. There is nothing in the statutes that would prohibit a government entity from using these professionals. However, W.S. 9-4-817 states “To the extent they are not otherwise invested, the monies collected and held by a treasurer ... shall be deposited in banks which qualify as depositories for public monies ...” The statute has a number of other stipulations regarding designation by the governing body, to include insurance and collateralization of accounts. It is important to note that brokerage houses are not considered depositories. They cannot maintain an investment account for a governmental entity to help facilitate transactions. The city or town must have another type of payment system, such as wire transfer, in order to effect transactions with a brokerage house. Further, governmental entities cannot invest in mutual funds. Mutual funds should be thought of as private corporations that own qualifying securities (such as treasury notes). The investor in a mutual fund is buying the rough equivalent of stock in that private company. Investment in private companies by governmental entities is prohibited by Article 16, Section 6, of the Wyoming Constitution. A governmental unit must have an identifiable ownership interest in qualifying investments. This concept is key to the acceptability of certain investment programs available in the state. The WYOSTAR and WGIF programs, discussed earlier in this section, are structured in such a way to meet this ownership requirement. There may be other programs developed by brokerage companies that will also qualify. Questions regarding those programs should be directed to the State Treasurer’s or the State Auditor’s offices for guidance per W.S. 9-4-831(j). 66 Section 2, Itemd.

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Section 5 – Payroll 20 Wyoming Municipal Handbook July 2023 SECTION 5 – PAYROLL To remain in compliance with the State of Wyoming and the Internal Revenue Service (IRS), entities must complete and file a number of reports at various intervals throughout the year. Failure to make timely deposits for payroll tax liabilities and failure to report can be costly in penalties and interest to a municipality. Several of the more common reports required to be filed are listed below. For year- to-year form changes, refer to the current instructions for each form in the time period when they are to be filed. Employer’s Quarterly Federal Tax Return (IRS Form 941) This report is filed quarterly with the regional office in Ogden, UT. In most cases, it is filed electronically. The quarters are based on a calendar year-end. It reports, in summary totals, the wages, salaries, Federal Income Tax withheld, and the FICA withheld from each employee paycheck. The employer’s share of FICA is separated by Social Security and Medicare and is also included on this report. This report is due the last day of the month, after the end of the quarter (i.e., July 31, October 31, January 31, and April 30). At the end of each quarter, the entity must prepare a reconciliation between the amount of payroll deposits in the bank and the IRS Form 941. In addition, there are schedules for how often payroll deposits must be made. These schedules are found in the payroll liabilities instructions of IRS Form 941. Wage and Tax Statement (IRS Form W-2) These are the familiar forms that every employee receives at year end, reporting the amounts earned and withheld for taxes and any other tax generating information requested by the IRS. They are computer matched by the IRS and Social Security to the Form 941, discussed above. Therefore, it is very important this form, the deposits, and the Form 941 all agree at year-end. The cover document for transmittal of the individual W-2s is the Form W-3. The total FICA withheld, the total Federal Income Tax withheld and the total wages and salaries must equal the summation of the corresponding items of the quarterly 941 reports. Any exceptions usually require a time consuming, sometimes penalty generating, explanation. Employment Eligibility Verification (IRS Form I-9) Employees and elected officials (i.e. governing body members) hired after November 6, 1986 must complete a Form I-9 to document the verification of each new employee’s identity and employment authorization to work in the United States. There are three sections to the form and employers may be fined if the form is not complete. Employers are responsible for retaining completed forms. Newly hired employees must complete and sign Section 1 no later than the first day of employment. Employers must verify and may retain a copy of the identification used to verify identity, as required by the instructions of the Form I-9. Employee’s Withholding Allowance Certificate (IRS Form W-4) Employees must complete this form so the employer can withhold the correct federal income tax from the employee’s pay. This form must be on file. Employees should complete a new form after a life event which would affect the withholding amount (i.e., marriage, divorce, hew dependent). 67 Section 2, Itemd.

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Section 5 – Payroll 21 Wyoming Municipal Handbook July 2023 Miscellaneous Income (IRS Form 1099) Some cities and towns may hire a person to work on a contract basis. In these situations, the IRS has regulations to determine if the person technically is considered contract labor, rather than an employee. Employers must strictly adhere to these regulations; otherwise the person may be considered an employee, not contract labor. Having a contract labor person switched to an employee can result in additional payroll costs and most likely, penalties and interest on unpaid payroll liabilities. Be sure to know the current IRS rules and regulations in regards to contracted labor, including how much earnings have to be reported on a Form 1099 at year-end. Workers’ Compensation This program provides insurance coverage for injuries received while the employee is working. Not all workers are required by the State of Wyoming to be covered by the insurance, but the type of work performed does determine the classification for insurance purposes. Reports and payments are submitted monthly. Information is available from the Department of Workforce Services, Workers Compensation Division, 5221 Yellowstone Road, Cheyenne, WY 82002. Phone: (307) 777-6763. Unemployment Compensation This coverage is paid by each employer and provides employees with some income if they should lose their job through no fault of their own. Reporting is on a quarterly basis. Information is available from the Department of Workforce Services, Unemployment Insurance Division, P.O. Box 2760, Casper, WY 82602. Phone: (307) 235-3264. Retirement Plan The only retirement plan that is legally available to city, town, and municipal employees is participation in the Wyoming Retirement System [W.S. 9-3-427]. Payments into the plan are made on a monthly basis. Current information on the plan is available from Wyoming Retirement System office at 6101 Yellowstone Road, Suite 500, Cheyenne, WY 82002. Phone (307) 777-7691. Deferred compensation This is similar to a 401k plan except it is for government and non-profit employees. Compensation can be set aside for retirement, invested, and tax-deferred until it is taken out. For more information, contact the Wyoming Retirement System, Deferred Compensation Office, 6101 Yellowstone Road, Cheyenne, WY 82002. Phone: (307) 777-7691. 68 Section 2, Itemd.

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Section 6 – Enterprise Operations 22 Wyoming Municipal Handbook July 2023 SECTION 6 – ENTERPRISE OPERATIONS Enterprise Funds are used to account for operations financed and operated in a manner similar to private business enterprises. The intent of an enterprise fund is for the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis, to be financed or recovered primarily through user charges (e.g., water and sewer utility services). Cities and towns providing such services must decide whether they want to recover all, some, or none of the costs of providing them through user charges. When a government elects not to fully recover the total cost of providing a service through user charges, enterprise fund accounting indicates the amount of subsidy for the service which must be financed from taxes or other sources. A government, generally, is not required to finance any particular percentage of the cost of providing a service through user charges simply because it accounts for it as an enterprise fund. However, in Wyoming, water, sewer, and electric system services must be completely self-supporting [W.S. 15-7- 407(a)]. Segregation of Enterprise Funds Individual enterprise services must be accounted for in separate enterprise funds. Such segregation is essential to: 1. Determine the total cost of providing a service and extent to which user charges cover that cost. 2. Assure the resources of one enterprise are not illegally or improperly utilized by another. Most enterprise funds engage in transactions with other funds of their municipality. If enterprise fund financial statements are to be comparable with financial statements of a business providing similar services, inter-fund transactions, which would be treated as revenues or expenses if they involved third parties (reciprocal interfund activity) must be accounted for as if they did involve such parties. Examples of enterprise fund reciprocal interfund activities include: 1. Water enterprise fund charges to the general fund for water used. 2. Data processing internal service fund charges to an enterprise fund for data processing services rendered. 3. General fund charges to an enterprise fund for payments in lieu of taxes that would have been levied on its property if it were a business enterprise. Utility Deposits Public utilities customarily require customers to make deposits at the time of connection to the utility system. These deposits are designed to ensure payment of final service billings and to protect the utility against damage to equipment located on the customer’s property. Customer deposits held by a utility are still owned by its customers. Customer deposits are classified as restricted assets and reported separately on the enterprise fund balance sheet. These amounts are offset by a current liability (i.e., Customer Deposits Payable from Restricted Assets). 69 Section 2, Itemd.

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Section 2, Itema. COMMUNITY CONTRIBUTION: By repurposing this vacant building into a restaurant, we aim to contribute to the economic growth of Alpine through our taxed revenue. This transformation not only generates direct revenue but also stimulates foot traffic, potentially attracting other businesses to the area. JOB CREATION: Opening Teton Thai in this location will create job opportunities for local residents, fostering employment within the community. This aligns with our dedication to becoming an integral part of the Alpine community fabric. ENHANCED LOCAL ATTRACTION: A restaurant of our caliber can enhance the town's appeal, becoming a destination for both locals and visitors. This contributes positively to the overall image of Alpine and encourages tourism, benefitting not just our establishment but the entire local economy. COLLABORATION WITH LOCAL BUSINESSES: We envision collaborating with local suppliers and businesses, fostering a sense of community and supporting the growth of the local economy. This collaborative approach extends beyond our walls, creating a network of support for sustainable growth. CULTURAL ENRICHMENT: As a Thai cuisine establishment, we bring cultural diversity to the culinary offerings in Alpine. This adds a unique flavor to the town's identity, creating a richer and more diverse experience for residents and visitors alike. By repurposing the currently vacant clinic building, Teton Thai seeks to not only fill an economic void but also to contribute positively to the community's overall vitality and growth.

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Section 6 – Enterprise Operations 23 Wyoming Municipal Handbook July 2023 Depreciation Per W.S. 15-7-407(b), cities and towns must have a depreciation fund used only to pay for replacements and additions to the waterworks and sanitary sewer systems, including sewage disposal plants. The purpose of depreciation is to distribute the cost or other basis of tangible, capital assets (less salvage value, if any), over the estimated useful life of the asset in a systematic, rational manner. Three factors are involved in determining annual depreciation charges: 1. The cost or other basis in the asset that includes installation and other capitalized incidental expenditures. 2. Salvage value or the expected amount that can be recovered by disposing of an asset at the end of its useful life (frequently referred to as scrap value). 3. Estimated useful life of the asset in relation to number of years or months, operating units, or units of output. The simplest and most commonly used method for determining depreciation is the straight-line method. This method incorporates the following formula for determining the depreciation charge: D = (C-S)/N D = depreciation charge C = cost or other basis S = salvage value N = estimated useful life Appendix A of the Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual presents the estimated useful life for many capital assets commonly found in governmental enterprise operations. Budget Guidance Sound financial administration requires the preparation and adoption of a comprehensive annual operating budget for the entire government including each of its enterprise funds. Budgets are necessary to help assure: 1. Service objectives are attained. 2. Expenditures are properly controlled. 3. Adequate resources will be available to finance current operations, repay long-term liabilities, and meet capital outlay requirements. Enterprise fund service delivery levels are determined by the extent of consumer demand. For instance, increased service delivery levels increase expenses, but also result in higher revenues. Because enterprise fund revenues and expenses fluctuate with changing service delivery levels, the use of fixed dollar budgets is usually considered inappropriate. However, in communities, where the population is stable, and thus so is consumption, fixed dollar budgets are common and acceptable. 70 Section 2, Itemd.

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Section 6 – Enterprise Operations 24 Wyoming Municipal Handbook July 2023 Flexible budgets include estimated revenues and expenses for each of several different service delivery levels. Flexible budgets permit comparisons of actual results of operations with appropriate budgeted amounts for whichever level of activity is actually experienced during a period. Budgetary accounts are ordinarily not formally integrated into enterprise fund general ledgers. Since Wyoming law provides that all political subdivisions adopt budgets in order to legally make expenditures, GAAP financial reports should include budgetary comparisons for enterprise funds. 71 Section 2, Itemd.

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Section 7 – Minutes of Governing Body Proceedings 25 Wyoming Municipal Handbook July 2023 SECTION 7 – MINUTES OF GOVERNING BODY PROCEEDINGS The minutes of the governing body proceedings are the fundamental communication between the governing body and the taxpayers. With these users in mind, the Department of Audit created a suggested meeting minutes format. To make the minutes easier to read, they should be prepared using topic and sub-topic headings. The order of the topics does not matter as much as the subject matter covered in each topic. As such, proceedings may or may not be transacted in the order in which they are presented in the suggested format. Further, the topic and sub-topic headings listed below, should only be shown if they were discussed during the meeting. It is the duty of the clerk to deliver a copy of the official proceedings to the newspaper within twelve (12) days after a meeting is held. The newspaper is required to publish the proceedings within nine (9) days after receiving the minutes. If a newspaper is not published in the city or town, the proceedings or ordinances shall be posted for at least ten (10) days in the city or town clerk's office and in such other places as the governing body determines [W.S. 15-1-110(a)]. Suggested Meeting Minutes Format 1. Minutes of (Governing Body) Proceedings 2. Members Present, Date and Time of Meeting, and Location This paragraph should state: a. Names of the members of the governing body who are present or absent. b. Date and time of the meeting. c. Location where such meeting was held. 3. Approval of Prior Meeting Minutes The second paragraph should contain the approval of the minutes from the previous meeting. The mayor (or mayor pro tempore) and the clerk should both sign the minutes, once approved by the governing body. 4. Bids for Approval Each bid item considered should be shown as a subtopic, such as police car, truck for Parks Department, Sewer Construction Project, etc. Under each subtopic the name and amount bid by each bidder should be shown. The action of the governing body should be shown (contract awarded, tabled, or all bids rejected). If any bids are rejected, detailed reasons for the rejection should be stated. If the contract is awarded to a bidder other than the lowest bidder, the reasons should be clearly stated. Items on which bids were opened and listed at a previous meeting should only show the action taken by the governing body under the respective subtopic headings. 72 Section 2, Itemd.

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Section 7 – Minutes of Governing Body Proceedings 26 Wyoming Municipal Handbook July 2023 5. Claims Approved and Rejected With the exception of salary claims, each claim approved should be listed showing the date of the claim, the claimant, the goods or services provided and the amount. All claims rejected should be shown and the reasons for rejection. Claims for part-time employees shall be included as part of the bills presented to the governing body. Part-time employee’s pay may be summarized by department without listing each part- time employee. However, additional salary reporting requirements are set forth in W.S. 15-1- 110(b), which is above and beyond this provision. 6. Resolutions and Ordinances A subtopic heading briefly stating the subject of each resolution ordinance should appear prior to the description of the action taken. 7. Other Matters and Resolutions Each agenda item, projects, reports, etc., should have a topic heading preceding the description of each matter discussed by the governing body. Motions made and whether the matter is approved or disapproved by vote should be included the agenda item. 8. Approval of Adjournment The last paragraph of the minutes should include the approval for and time of adjournment. 73 Section 2, Itemd.

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Section 8 – Records Management 27 Wyoming Municipal Handbook July 2023 SECTION 8 – RECORDS MANAGEMENT General Each city or town is required by law to retain its public documents for the periods of time set forth in the records retention schedules approved by the State Records Committee [W.S. 9-2-411 and 9-2-412]. The approved schedules are compiled for use by applicable governmental agencies. The Wyoming State Archives, a division of the Wyoming State Parks and Cultural Resources Department, can provide copies of a records retention schedule applicable to cities and towns. These schedules are guidelines for destroying or permanently preserving specific records. Compliance with these guidelines (i.e., the retention schedules) protects the governing body and the designated records officer from complaints of misconduct when records are retained or destroyed in accordance with them. The retention schedules identify types of records that are obsolete and eligible for destruction. Thus, following their provisions can reduce the need to spend scarce resources to maintain records, such as storage equipment, space, and human resources [W.S. 9-2-401 and W.S. 9-2-410]. Confidential Records Records containing confidential information may have special requirements with regard to disposing them. It is important to work with the Wyoming State Archives. Permanent Records Records scheduled as permanent should not be destroyed, even if they are scanned or the information they contain is entered into a computer system. The Wyoming State Archives is available to assist a city or town concerning any plan that would affect permanent records. If storage conditions or space is a problem, records can be transferred to the Wyoming State Archives. Such transfers will not break the legal chain of custody. Microfilm Systems By law, any agency adopting a microfilm system shall consult with the Wyoming State Archives. Approval of the process must be obtained if permanent records are being filmed. Agencies are required by law to comply with microfilm standards established by the Wyoming State Archives. Standards can be obtained by writing the Wyoming State Archives [W.S. 9-2-406 and W.S. 9-2-413]. Additional Information When requesting publications and for any questions, please contact: Wyoming State Archives State Parks and Cultural Resources Barrett Building 2301 Central Avenue Cheyenne, WY 82002 Phone: (307) 777-7826 74 Section 2, Itemd.

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Section 9 - Reporting Requirements 28 Wyoming Municipal Handbook July 2023 SECTION 9 – REPORTING REQUIREMENTS Wyoming State Statute has many important time sensitive requirements throughout the year. The following checklists include many of those important due dates for which municipalities, cities, and towns must meet in regards to budgets, taxes, and financial reporting. It is important to note the items in these checklists may not include all time sensitive requirements. Please refer to the Legislature of the State of Wyoming’s website for all State Statutes and Constitution. Refer to the Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual for additional budget requirements regarding the preparation, adoption, and execution of the annual budgetary process. Checklist 1 – City Reporting Calendar and Checklist Dates Required Reporting Completed? January The governing body of first-class cities shall publish a semi-annual interim financial statement [W.S. 15-3-306]. January 31 CPA audits for the preceding fiscal year are due December 31 and are DELINQUENT by January 31 [W.S. 16-4-121]. May 1 Department budget requests are to be submitted to the budget officer on or before May 1 [W.S. 16-4-104(a)]. May 15 On or before May 15, the budget officer shall prepare a tentative budget for each fund and file it with the governing body [W.S. 16-4- 104(a)]. No later than the 3rd Tuesday of June The governing body shall hold a budget hearing no later than the 3rd Tuesday in June. At least one week before the hearing date, the governing body shall publish a proposed budget summary in a newspaper circulated within the municipality, or if there is no such newspaper, post notice in three conspicuous places [W.S. 16-4-109]. The notice, whether published or posted, the budget summary should include the date, time, and place of the hearing. June 30 Fiscal year ends June 30 [W.S. 16-4-102(x)]. July The governing body of first-class cities shall publish an annual interim financial statement [W.S. 15-3-306]. July 31 The tax levy to be imposed shall be certified to the county commissioners on or before this date [W.S. 39-13-104(k)]. The first Monday in August On or before the first Monday in August, the county commissioners shall levy the requisite property taxes [W.S. 39-13-102(g)]. August 29 Within 60 days after the end of each fiscal year, publish the name, position and gross monthly salary of each full-time employee and each elected official [W.S. 15-1-110(b)(i)]. September 30 Submit online to the Department of Audit, the required Annual City and Town Financial Report (F-66(WY-2)) and follow-up paperwork, no later than September 30. After September 30, the report and follow- up paperwork are DELINQUENT [W.S. 9-1-507(a)(vii)]. September 30 Submit a copy of the budget hearing notice to the Department of Audit [W.S. 16-4-109(b)]. December 31 CPA Audits are due no later than December 31 [W.S. 16-4-121(e)]. 75 Section 2, Itemd.

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Section 9 - Reporting Requirements 29 Wyoming Municipal Handbook July 2023 Checklist 2 – Town Reporting Calendar and Checklist Dates Required Reporting Completed? January Provide governing body financial reports upon request but not less than quarterly [W.S. 15-2-203]. April Provide governing body financial reports upon request but not less than quarterly [W.S. 15-2-203]. Within the Last Quarter of each fiscal year The governing body shall pass an appropriations ordinance (i.e. Budget) [W.S. 15-2-201(a)]. Note: Even though towns have until June 30 to pass an appropriations ordinance, the town should notify the county commissioners prior to the fourth Monday in May as stated in W.S. 39-13-104(k). The 4th Monday in May On or before this day, tax levy to be imposed shall be certified to the county commissioners [W.S. 39-13-104(k)]. (Note: W.S. 15-2- 201(c) instructs the town clerk to make this certification to the county clerk.) June 30 For all entities, fiscal year ends June 30 [W.S. 15-2-201(a)]. July Immediately after the end of the fiscal year, the governing body shall publish in a newspaper, if one is published in the town, or if there is none then by posting in three (3) or more public places, an exhibit of the receipts and expenditures, as specified in W.S. 15-2-204 Provide governing body financial reports upon request but not less than quarterly [W.S. 15-2-203]. First Monday in August On or before the first Monday in August, the county commissioners shall levy the requisite property taxes [W.S. 39-13-102(g)]. August 29 Within 60 days after the end of each fiscal year, publish the name, position and gross monthly salary of each full-time employee and each elected official [W.S. 15-1-110(b)(i)]. September 30 Submit online to the Department of Audit, the required Annual City and Town Financial Report (F-66(WY-2)) and additional oversight paperwork, no later than September 30. After September 30, the report and oversight paperwork are DELINQUENT [W.S. 9-1- 507(a)(vii)]. Submit to the Department of Audit the proof of publication of the budget (i.e., Affidavit of Budget Hearing) no later than September 30. October Provide governing body financial reports upon request but not less than quarterly [W.S. 15-2-203]. December 31 CPA audit reports and CPA review reports as required by the Department of Audit’s Public Fund’s Rules, if applicable. 76 Section 2, Itemd.

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Section 9 - Reporting Requirements 30 Wyoming Municipal Handbook July 2023 Legal Filing and Auditing Requirements Financial Reporting Cities and towns have to report their financial condition in order to provide meaningful information regarding their activities to their taxpayers. In addition, it is important to gather this financial data for third parties who have an interest in how and where public funds are spent, such as the Census Bureau, the Department of Audit, State Loan and Investment Board and others. Further, based on the financial information provided by cities and towns, decisions are made about the amount of public funds “at risk.” Depending on the risk level, an “oversight process” may be activated. 1. Annual City and Town Financial Report (F-66(WY-2)) Under the authority of W.S. 9-1-507, all cities and towns are required to complete and submit online the Census Bureau’s Annual City and Town Financial Report (Form F-66(WY-2)) annually with the Department of Audit no later than September 30th, even if the entity provides a CPA audit report. The form is used not only by the Department, but also by the Wyoming Association of Municipalities (WAM) and the U.S. Bureau of the Census (Census Bureau), to develop comparative financial information for all cities and towns. The F-66(WY-2) could satisfy W.S. 15-2-204 as long as the entity’s budget is classified similarly as the F-66(WY-2) and a budget to actual comparison is made. The F-66(WY-2) form is designed to be a simplified financial report. The financial information is not intended to be presented in conformity with generally accepted accounting principles (GAAP). However, the personnel completing the form should follow the instructions very carefully to insure uniformity with responses from other cities and towns. Since the Department of Audit, the Census Bureau, and the WAM use this data to make meaningful comparative analyses, the reports must be accurate and filed with the Department no later than September 30th of each year. If the personnel completing this form have any questions, they should contact the Department of Audit’s Public Funds Division, Local Government Programs at (307) 777-7799. Filing and Publishing of F-66(WY-2) – Under the provisions of W.S. 9-1-507(a)(vii), a copy of this report shall be filed with the Department after the end of the fiscal year but no later than September 30. The director of the Department of Audit under W.S. 9-1-507(j)(i) shall certify to the state treasurer and state auditor by October 5, cities and towns failing to submit the census report. The state treasurer shall withhold the annual distribution, which would otherwise be made under W.S. 9-2-1014.1.(e). The state auditor will notify all state agencies to withhold state grant and loan payment. 2. Additional Oversight Paperwork A. Audits Audits are to be filed with the Department of Audit and the county clerk per W.S. 16-4-122. When possible, these audits should be filed electronically with the Department of Audit. 77 Section 2, Itemd.

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Section 9 - Reporting Requirements 31 Wyoming Municipal Handbook July 2023 1. First Class Cities – CPA Audit W.S. 16-4-121 requires all first-class cities, including towns with a population in excess of 4,000 inhabitants or those with a city manager form of government, to have an annual certified public accountant (CPA) audit all funds. Entities required to have a CPA audit must, at a minimum, report their annual financial condition and results of operation in conformity with government auditing standards, as required by W.S. 9-1-507(c). Per W.S. 16-4-120, municipalities shall maintain their accounting records in accordance with Generally Accepted Accounting Principles (GAAP). The audits are to be conducted in accordance with generally accepted auditing standards (GAAS), as promulgated by the Auditing Standards Board (ASB), a division of the American Institute of Certified Public Accountants (AICPA) and generally accepted governmental auditing standards (GAGAS) (also known as Yellow Book), as produced by the Government Accountability Office (GAO) [W.S. 9-1-507(c)]. Refer to the Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual for the required financial statements, for which formats are set forth in Governmental Accounting and Financial Reporting Standards, published by the GASB. The audits are to be completed and filed with the Department of Audit within six months of the end of the fiscal year (i.e., December 31st). If the audit report is not filed with the Department of Audit by January 31, the director of the Department of Audit shall inquire about the status of the audit. If the audit has not been started the director shall make written demand that the audit begin within thirty days. If, nine months after the fiscal year end, the audit report is not filed with the Department, the director shall contract for the audit and reimburse the auditor with state funds withheld from the municipality [W.S. 16-4- 121(e)]. 2. Any Entity Expending at Least $750,000 in Federal Financial Assistance – Single Audit Any entity expending $750,000 or more in federal financial assistance for each fiscal year must have an independent single audit. In order to determine if an entity has expended $750,000 or more in federal assistance, the entity should contact its grant manager. The federal assistance is usually, but not always, in the form of recreation grants, Community Development Block Grants (CDBG), Job Training Partnership Act (JTPA) funding, and Environmental Protection Agency (EPA) grants for water and wastewater. The federal Single Audit Act of 1984, as amended imposes this requirement and the related rules are presented in the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Single audits should be submitted to the Federal Audit Clearinghouse no later than nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No State Statute provides for the Department of Audit to contract for and withhold state funds to pay for such an audit; however, the 78 Section 2, Itemd.

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Section 9 - Reporting Requirements 32 Wyoming Municipal Handbook July 2023 federal granting agencies would most likely refuse to make further grants to a community that does not satisfy this audit requirement. In the most extreme instances, the federal government could require the return of grant monies already expended by the recipient. B. Towns not required to have a CPA audit: Towns not required to have a CPA audit must provide the Department of Audit with other types of information based on the Department’s Current Rules and Regulations. The level of information required by the Department of Audit depends on the amount of annual revenue or expenditures received or paid in the fiscal year, as reported on the Annual City and Town Financial Report (F-66(WY-2)). Per the Department of Audit’s Current Rules and Regulations, which is located in the Wyoming Secretary of State’s website: a. A self-audit is an internal evaluation of the entity’s financial system. The self-audit is used to verify the correctness of recorded transactions and provide reasonable assurance assets are adequately safeguarded. It is performed by any official not involved in the daily transactions of the entity or by an independent third party. An independent third party is a person having a basic understanding of the purpose of the reporting entity and the nature of its business, with sufficient knowledge of bookkeeping or accounting to understand the financial transactions of the entity, but who does not have authority to issue or sign checks or warrants of the entity. Suggested self-audit procedures are available in Section 10 of this handbook. b. An internal control evaluation shall be completed by entity officials. This evaluation, as it relates to the audit and review procedures, means and includes: i. A documented analysis of the procedures established by the reporting entity to assure that financial transactions are properly recorded. ii. Tests of the system sufficient to determine whether the system, and compliance with its procedures, provides reasonable assurance that the entity’s assets are safeguarded and that liabilities are accounted for; to test that public funds are used in accordance with laws, regulations, and policies; that resources are safeguarded against waste, loss, or misuse; and reliable data is obtained, maintained, and fairly disclosed in reports. iii. A written summary of deficiencies with internal control significant to the audit objectives and corrective measures which should be implemented. iv. For the internal control self-evaluation of those entities not required to have a CPA audit or review, the Internal Control Evaluation Worksheet as provided by the Department and updated on an annual basis, may be used in fulfillment of this procedure. c. A proof of cash is completed for each bank account. It is similar to a bank reconciliation, except it encompasses the entire fiscal year. It is used to verify that the entity’s “books” agree with the cash transactions which have been recorded by the 79 Section 2, Itemd.

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INTERIOR MOOD Section 2, Itema.

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Section 9 - Reporting Requirements 33 Wyoming Municipal Handbook July 2023 bank. This procedure shall be performed by an independent third party as defined in the self-audit section listed above. d. A Local Government Annual Report Summary, for which the officials of the entity shall certify under oath that the information contained in the F-66(WY-2) which was submitted online to the Department of Audit is true and accurate. The officials are also certifying the F-66(WY-2) is a complete presentation of the financial activities of the reporting entity. 1. Towns with total annual revenues or expenditures less than $100,000 are a Level B Town and shall submit the following items to the Department of Audit no later than December 31st. a. A proof of cash is completed for each bank account. It is similar to a bank reconciliation, except it encompasses the entire fiscal year. This procedure shall be performed by an independent third party as defined in the self-audit section listed above. b. A Local Government Annual Report Summary, for which the officials of the entity shall certify under oath that the information contained in the F-66(WY-2) which was submitted online to the Department of Audit is true and accurate. The officials are also certifying the F-66(WY-2) is a complete presentation of the financial activities of the reporting entity. Note: If the town is having a CPA Audit or CPA Review, the town does not have to complete a self-audit, internal control evaluation, or proof of cash. However, the town must still complete and submit the Annual Report Summary and a copy of the CPA contract or engagement letter by September 30. A copy of the CPA audit or review should be submitted to the Department of Audit, Public Funds Division, no later than December 31st. 80 Section 2, Itemd.

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Section 10 – Suggested Self-Audit Procedures 34 Wyoming Municipal Handbook July 2023 SECTION 10 – SUGGESTED SELF-AUDIT PROCEDURES A self-audit evaluates the entity’s financial system and may discover potential issues. The results will help the governing body to determine whether processes need developed or improved. The self-audit results may lead to hiring a CPA to perform additional procedures (See Section 12 for Types of CPA Services). A governing body will use an official not involved in the daily transactions of the entity or an independent third party to conduct the self-audit. The following procedures may be used by the official or independent third party to facilitate the self-audit. In addition to these tests, the governing body should perform an internal control self-assessment (See Section 11 for internal control self-assessment procedures). 1. Cash Receipts A. Taxes, Royalties, and Licensing Fees – A governing body can perform an analytical review of the entity’s revenue (receipt) reports, since these revenue amounts are fairly well established and relatively stable year over year. The entity’s revenue reports should present the budgeted current year, actual current year, and actual prior year balances. In addition, the reports should show each type of tax or licensing fee separately, so offsetting variations will not give misleading results. Every significant fluctuation should be investigated and supported by explanation and documentation. Fluctuations without reasonable explanations should be researched further, as it could be a sign of fraud. The governing body should develop its own definition of “significant.” Investigative procedures should include one or more of the following: a. Directly contact the county assessor, asking whether there has been some sort of change which explains the variance. b. Consider changes in economic conditions that might impact the variances. c. Contact the Wyoming Department of Revenue to verify the amount transmitted to the municipality. d. Compare receipts per bank statements with receipts recorded in the receipts journal, for possible unrecorded items or items posted to the wrong revenue account. B. Grant and Loan Proceeds – These are subject to large variations from year to year depending on the number, size, and activity of the related projects. As a result, comparisons to prior years are meaningless. Suggest audit procedures include the following: a. Develop a list of projects being funded (in whole or in part) by grant and loan proceeds. The list should identify receipts by individual grant or loan number. b. Confirm (by letter or telephone) with the grantor or lender the amount remitted. c. Compare amounts received with reimbursement requests submitted to the grantor or lender. The governing body may also trace information on reimbursement requests to the 81 Section 2, Itemd.

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Section 10 – Suggested Self-Audit Procedures 35 Wyoming Municipal Handbook July 2023 underlying invoices and payments (a procedure which will be discussed in more detail in the disbursements portion of this section). C. Interest and Other Investment Income – These relate directly to the underlying investments. The most common test is for reasonableness. Multiply the total amount invested by the average rate of return (interest rate). If the result does not agree, within reason, with actual revenues, the variance must be investigated. Possible inquiries include: a. Have the treasurer prepare a list of investments, showing amount, rate of return, date of acquisition, and dates of earnings distributions. b. Confirm the information on this list with the issuers of the investments. c. Compare the information on this list to actual receipts and deposits of earnings. D. Utility Revenues – These revenues are generally consistent from year to year. The analytical review reasonableness test, as described above in the Taxes, Royalties, and Licensing Fees section, can be applied to the utility revenues, as well. The most likely reason for change is a rate change ordered by the governing body. Then, it is a simple matter of comparing the rate change to the revenue change (in percentage terms). However, utility receipts are also the most susceptible to loss, simply because of the large volume of transactions. Because of this problem, the governing body should consider the occasional application of some of the following procedures: a. Randomly select a number of utility customer account files for inspection. Be sure to select files for all categories of customers. b. Inspect the files for correctly calculated and recorded changes. c. Make sure payments are credited to the file and deposited in the bank. Trace backward from the customer record, to receipt, to the bank deposit record. d. Consider confirming with customers the amount of their balances. This procedure becomes especially important in the case of delinquent accounts. e. Require a monthly report of delinquent utility accounts. E. Other Revenue - Most other types of revenue a city or town receives have certain attributes in common with at least one of the revenue types described above. The governing body should perform a similar analysis of this revenue and apply the appropriate procedures to determine the reason for any unusual variances. As a result of the analysis presented above, the governing body has also given itself some assurance receipts are properly classified within the cash receipts journal. If they are satisfied the journal is reasonably correct; financial statements taken from that journal should also be reasonably correct. 82 Section 2, Itemd.

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Section 10 – Suggested Self-Audit Procedures 36 Wyoming Municipal Handbook July 2023 2. Cash Disbursement W.S. 15-1-125 gives the governing body the sole authority to approve claims for payment; however, it stipulates those claims must be certified under penalty of perjury. W.S. 15-1-110(a) requires the published meeting minutes to reflect the amount of each claim, the amount allowed for payment, the purpose for the claim, and the name of the claimant. A. Reviewing Presented Claims – In most cases, the governing body reviews a list of claims compiled by the clerk-treasurer and approves the list for payment. This review should include the governing body inspecting the actual bills to make certain they are properly certified and agree with the claim list. The governing body should decide on the best method for their city or town to perform such a review. For instance, rather than each governing member reviewing each claim, a sample of claims may be reviewed. Another option, one governing member may review all or a sample of claims at a time. If the governing body chose this method, the governing members performing the review would rotate. When reviewing claims, the objective is to become satisfied a claim is valid and appropriate. To achieve this objective, a reviewer should apply the following questions to each claim: a. Is the claimant known? If the claimant is not known, independently confirm its existence by referring to multiple sources (i.e. is the business registered through government, request a credit report, solicit references, is the business address valid, solicit Better Business Bureau or Chamber of Commerce, and the internet). Do not rely on one source. b. Is the governing body aware the city or town is conducting business with this claimant? c. Is there any proof the product or service was received by the city or town? d. Is the bill mathematically correct? Do the quantities multiplied by the unit prices compute correctly? Does the total sum correctly? Note: Do not assume a bill is correct just because a computer prepared it. While computers rarely make computational mistakes, formulas could have been entered into the system incorrectly. e. Does the correct bill total agree with the amount on the claims list submitted to the governing body? f. In the case of payroll checks, does the gross amount agree with the employee’s authorized pay rate? g. Is the claim certified under penalty of perjury? The member(s) who make this review before each meeting may then make a “committee report” to the governing body stating they have reviewed the list of claims to be paid, and the claims satisfied the tests listed above. The rest of the governing body can then review the list, ask whatever questions they might have, and the entire list can be approved for payment. B. Reviewing Correctness of Payments Made – In addition to testing for the propriety of the bills, as described by the review procedures above, governing body members need to review the correctness of the payments (paid amounts). The following procedures address that need: a. Select items from the list of approved bills and inspect the canceled checks on the bank statement which paid them, to make sure the payee and amount agree, and there is no 83 Section 2, Itemd.

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Section 10 – Suggested Self-Audit Procedures 37 Wyoming Municipal Handbook July 2023 indication either of these entries show any signs of alteration. This test makes sure the payments are made in accordance with official authorization. b. Select a number of canceled checks from the bank statements and locate the items they paid on the list of approved bills. This test looks for unauthorized disbursements. c. Inspect canceled checks for authorized signatures, the Mayor, as well as the city manager or the treasurer (or his designated substitute). This test also looks for unauthorized disbursements. d. Decide whether the expenditure is charged to the correct account and fund. This test is to evaluate the reliability of the cash disbursements journal. Remember, the budget is the entity’s legal authorization to expend funds; thus one way to disguise unauthorized expenditures is to charge them to accounts with budget surpluses. These analyses presented above provide the governing body some assurance disbursements are properly classified within the cash disbursements journal. If they are satisfied the journal is reasonably correct, the financial statements taken from that journal should also be reasonably correct. 3. Cash and Investments Cash and investments are, by their nature, the assets most easily misappropriated or lost. For this reason, the governing body must perform testing to verify the existence of these assets. Note: The tests presented below are valid only if the receipts and disbursements tests presented above have also been applied. The tests presented below are designed to determine if all cash and investments are accounted for, not whether all money received was deposited or all money disbursed was done so legitimately. A. Review Bank Reconciliations Obtain the bank reconciliations from the clerk-treasurer and perform the following tests. Please note the reconciled balance of a bank account should agree with the balance in general ledger for that same bank account. The general ledger balance is commonly called the book balance. If it does not, an error has occurred. The error must be located and corrected prior to approving the reconciliation. See Proof of Cash section below for guidance. a. Inspect the bank statement for any signs of alterations. b. Compare the ending balance on the bank statement to the bank balance used in the reconciliation and ensure they agree. c. Examine the reconciliation for any deposits in transit. Deposits in transit are deposits showing in the receipts journal which do not appear on the bank statement, since they were recently deposited. If there are any such items, ask the clerk-treasurer for an explanation. In the following month’s review, ensure the deposits in transit from the prior month cleared the bank statement in the following month. d. Review the list of outstanding checks. Outstanding checks are checks that have been issued per the cash disbursements journal but have not been withdrawn from the bank as of month’s end. In the following month, ensure the bank statement shows the debit 84 Section 2, Itemd.

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Section 10 – Suggested Self-Audit Procedures 38 Wyoming Municipal Handbook July 2023 (withdrawal) of the outstanding checks. If an outstanding check has not been withdrawn from the bank in the following month, the governing body should contact the payee to resolve the issue. e. Inspect the reconciliation for any other reconciling items and determine their nature, explanation, and appropriateness. f. Once the reconciliation has been reviewed and found to be mathematically correct, make sure each item on the statement has supporting documents (canceled checks, other charges, credits, or deposits). Performing this review helps to limit any unauthorized disbursements or transfers to another account. B. Proof of Cash The most common way of locating an error in an operating account is through the use of a proof of cash. Use this analysis and the bank reconciliation to identify any errors in the journals and ledgers. The basic formula is as follows. Please note, a Proof of Cash worksheet is available on the Department’s website. Beginning reconciled cash + Adjusted cash receipts – Adjusted disbursements = Ending reconciled cash The key to working with the proof of cash is determining the correct amounts for adjusted receipts and disbursements. The idea here is to reconcile total receipts or disbursements per the bank statement to the related journal. a. Formula for Adjusted Receipts: Receipts (e.g., deposits) per current bank statement + Deposits in transit per the current month’s bank reconciliation – Deposits in transit per the prior month’s bank reconciliation +/- Other reconciling bank items = Receipts per the receipts journal b. Formula for Adjusted Disbursements: Disbursements (e.g., checks clearing) per current bank statement + Outstanding checks per current month’s bank reconciliation – Outstanding checks per prior month’s bank reconciliation +/- Other reconciling disbursement items = Disbursements per the disbursement journal Usually, the “other reconciling items” shown in these formulas have not been recorded in the receipts or disbursements journal. These items must now be recorded in the appropriate journals and posted to the general ledger. 85 Section 2, Itemd.

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Section 10 – Suggested Self-Audit Procedures 39 Wyoming Municipal Handbook July 2023 C. Investments The clerk-treasurer should maintain a listing of investments as described in the Cash Receipts portion of this section. The governing body should use that list as a starting point to do the following procedures: a. Inspect the original, not copies of, investment documents to determine if the investment really exists. b. Contact the issuer of each investment to determine whether the city or town actually owns the listed investments. c. Perform an analysis similar to the proof of cash (above) to determine changes in the investment portfolio. Trace (i.e., follow the cash portion of the transaction) all changes to the appropriate journals. If an investment is cashed in, there should be a deposit to the entity’s bank account. If one is acquired, there should be a check recorded in the disbursements journal. D. Inventories Inventories for cities and towns usually refer to supplies used in the public utilities operations that have a significant dollar value, such as water meters. However, the audit procedures presented below can be applied to any inventory type item. The important consideration when testing inventory is the potential loss to the city or town. Inventories with small dollar values normally are not worth the time or effort to audit, as inventories with material balances. As such, the governing body must determine which inventories represent significant investments to the city or town. The basic objective when testing inventories is to determine whether inventories are susceptible to unauthorized use. The following procedures can help meet this objective. a. Perform a physical count of all inventory items. b. Determine what records (reports) are prepared for receipt (purchase) and issuance (sale) of inventory items. c. Using the receiving and issuing reports, perform a test to determine if the inventory balance is reasonable based on the supporting documentation. To do this, use the following formula: Beginning inventory + Inventory received – Inventory issued = Ending inventory If the “Ending inventory” balance does not agree to the physical count, the inventory balance must be updated to agree to the physical count and the variance investigated. 86 Section 2, Itemd.

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Section 10 – Suggested Self-Audit Procedures 40 Wyoming Municipal Handbook July 2023 4. Property and Equipment Unauthorized use or dispositions are the two primary concerns with property and equipment. The following procedures are intended to monitor the capital assets through proper internal controls over their usage: a. Create a policy that tags or otherwise places identifying marks on all of the equipment. This policy is particularly critical to any asset that could be converted to private purpose and has a significant value, usually such things as office equipment and hand tools. b. During inspection visits to various operational sites, look for the tags or marks on each asset. c. Generate and routinely update a capital asset register. A capital asset register is a listing of all items with a dollar value in excess of some minimum amount, which have useful lives in excess of one year. It is the governing body’s responsibility to determine and document the minimum amount used for the asset register. The register should include a description, tag or identifying number, cost, date of acquisition, and location where it is held. d. Periodically, perform an existence test. Select items on the register and locate them to make sure they exist and are still functional. If the asset is no longer functional, it may have to be written off of the books. e. Periodically, perform a completeness test. Before looking at the register, identify the property. Once identified, ensure the property matches all information listed in the capital assets register. If the asset is not listed, the register is not complete and the total assets are understated. Therefore, appropriate adjustments must be made to properly account for the capital assets. f. Any asset purchased with a federal grant must be documented as a federally purchased asset on the accounting records and on the tag or identifying mark on each asset. 87 Section 2, Itemd.

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Section 11 – Internal Controls 41 Wyoming Municipal Handbook July 2023 SECTION 11 – INTERNAL CONTROLS Any type of audit may be performed in conjunction with an internal control self-assessment. Proper internal controls provide reasonable assurance assets are adequately safeguarded. If a city or town does not have an external auditor perform a review of the internal controls, the governing body should perform such a self-assessment of the internal controls and implement internal controls where necessary to reasonably safeguard the entity’s assets. Accounting responsibilities, procedures, and policies should be designed to help prevent: • Misstatement of account balances because errors (both intentional and unintentional) go undetected. • Misappropriation of cash and other resources of the governmental entity. These objectives are pursued through a sound internal control structure which is carefully established and meticulously followed by accounting personnel. Such an internal control structure promotes operational efficiency. COSO Framework For a governmental entity to achieve sound internal controls surrounding their financial statements, it is recommended to use The Committee of Sponsoring Organizations of the Treadway Commission (COSO)’s Internal Control – Integrated Framework for guidance. This framework is recognized as a leading framework for designing, implementing, and conducting internal control and assessing the effectiveness of internal control. The COSO Framework defines internal control as follows: “Internal control is a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance.” Further, the COSO Framework states that internal control consists of five integrated components. These components are as follows. 1. The control environment is the set of standards, processes, and structures that provide the basis for carrying out internal control across the organization. The entity’s management (i.e governing body) establishes the tone for the organization to include ethical behavior, internal controls at all levels, and organizational values. When communicated to everyone in the organization, it becomes the foundation for all of the other components. 2. Risk Assessment is based on the idea that inherent risk is a part of doing business. Risk assessment is the process of identifying those inherent risks which pose a threat to the well- being of the organization. Looking at cities and towns, all of the risks are not easily or readily apparent, but financial risk can range from funding sources which dry up, costly Environmental Protection Agency (EPA) regulations, to lawsuits, and misappropriations of funds. 88 Section 2, Itemd.

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Section 11 – Internal Controls 42 Wyoming Municipal Handbook July 2023 3. Control activities are the policies and procedures that help ensure managements’ directives are carried out. These include policies and processes established to reduce or eliminate those risks identified during the risk assessment. Examples include approvals for purchases, authorizations, reconciliations, monitoring for compliance with laws and regulations, security of assets, and segregation of duties. The activities occur at all levels of the entity. 4. Information and Communication are rules on how information is communicated internally and externally to comply with legal requirements, ethical values, and organizational standard practices. These are the ways and means used by management and the organization in achieving their objectives, in carrying out their responsibilities, and in understanding each of their roles and how it relates to others. Communication should flow upward to management, across to peers, downward to employees, and externally to the public and outside organizations. 5. Monitoring is the process of assessing the adherence to the established internal controls. This can be best accomplished through two methods – activity monitoring and evaluation. Activity monitoring is when a governing body reviews and approves the bills at council meetings or a council member reconciles unopened bank statements to the accounting ledger. Completing an internal control self-assessment is part of the second method to determine adherence to established processes. Professional Internal Control Guidance For more information on the COSO Framework, refer to the Internal Control – Integrated Framework from the Committee of Sponsoring Organizations of the Treadway Commission, available from the COSO’s website or the American Institute of CPAs (AICPA). For guidance regarding establishing an internal control structure, refer to the Government Accountability Office’s Standards for Internal Control in Federal Government, also known as The Green Book. Internal Control Self-Assessment When performing the internal control self-assessment, the objective is to identify areas of weakness within a governmental entity’s internal control structure. Based on the identified weaknesses and the related risk level of each weakness, an entity can create appropriate internal controls to reasonably prevent or detect a misstatement or misappropriation of assets. As the objective is to identify weaknesses within the entity, as a whole, it is suggested to have all officials and related boards and councils involved in performing the self-assessment. Further, if the governmental entity uses an accountant, consult with them on this self-assessment. They are in a good position to evaluate the entity’s operation and offer suggestions. Having these parties involved will give them a comprehensive understanding of every role’s responsibilities. With this understanding, identifying the related controls and the associated weaknesses will be more effective and efficient. Examples of Internal Controls 89 Section 2, Itemd.

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Section 2, Itema. PART 3 - ZONING ORDINANCE ARTICLE 3.1 GENERAL PROVISIONS Section 3-101. Short Title Part 3 of the Alpine Land Use and Development Code shall be known, cited and referred to as the Alpine Zoning Ordinance. Section 3-102. Purpose The Alpine Zoning Ordinance has been prepared and adopted to encourage an orderly development pattern within the Town of Alpine, Wyoming. The Alpine Zoning Ordinance represents an important planning tool that will be used by the Town of Alpine to help implement its Community Land Use Plan. The Town of Alpine Municipal Master Plan, which was adopted by the Alpine Town Council on December 19, 2006, contains, in part, a general community land use plan (recommended option 3) that expresses a vision for future land uses within the community. Section 3-103. Authority This Ordinance is adopted in accordance with the authority vested in the Town Council of the Town of Alpine, Wyoming, by Wyoming Statutes 15-1-601 through 15-1-611. Section 3-104. Applicability of Ordinance This ordinance shall apply to all private and public lands within the corporate limits of the Town of Alpine, Wyoming. All land use development projects will be subject to the required land use development review and approval process that is outlined in Article 2.2 of the Alpine Land Use and Development Code. Existing land uses, buildings, and structures authorized by the Town of Alpine before the enactment of this ordinance will be considered legal land uses even if such uses are contrary to the current Alpine Zoning Ordinance. Restrictive covenants or agreements associated with land subdivisions or other land sales will not supersede the Alpine Zoning Ordinance. Further, the Town of Alpine will not use the Alpine Zoning Ordinance as a tool for enforcing private restrictive covenants or agreements. Section 3-105. Zoning Districts In order to carry out the provisions of this ordinance, the municipality is divided into the following zoning districts: R-1 Single-Family Residential District R-2 Multi-Unit Residential District MRC _ Mixed Residential and Commercial District Cc Commercial District LI Light Industrial District PCF Public and Community Facilities District RC Recreation and Conservation District Town of Alpine Land Use and Development Code 2023 FINAL Ordinance No. 2023-03 Passed — 3™ Reading = November 21, 2023 Page 46

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Section 11 – Internal Controls 43 Wyoming Municipal Handbook July 2023 • Proper authorization of transactions and activities. • Segregation of duties to reduce the opportunities to allow any person to be in a position to both perpetrate and conceal errors or irregularities in the normal course of his or her duties. A sound segregation of duties entails assigning different people the responsibilities of authorizing transactions, recording and reconciling transactions, and maintaining custody of assets. o Authorizing transactions is generally maintained by the governing body when they, as a whole, review and approve expenditures at council meetings. o Segregation of Duties violations generally occur with recording transactions and custody of assets. ▪ In many situations, the entities will give the person in charge of recording transactions (i.e. the clerk) the ability to sign checks and access the bank accounts. ▪ These two functions should be conducted by different people. • Design and use of adequate documents and records to help ensure proper recording of transactions and events, such as monitoring the use of pre-numbered checks. • Adequate safeguards over access to and use of assets and records, such as secured facilities and authorization for access to computer programs and data files. • Independent checks on performance and proper valuation of recorded amounts, such as clerical checks, reconciliations, comparisons of assets with recorded accountability, computer- programmed controls, management review of reports that summarize the detail of account balances, and user review of computer-generated reports. Note: Often, the fiscal staff is too small, they alone, cannot have an adequate internal control environment. In these instances, the governing body must become actively involved in the day-to- day financial activities. They must provide the checks and balances needed to properly safeguard the community’s assets. This duty is implicit in the power conferred upon the governing body by W.S. 15-1-103(a)(vii), which says they, “Control the finances of the corporation…” 90 Section 2, Itemd.

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Section 12 – CPA Services 44 Wyoming Municipal Handbook July 2023 SECTION 12 – CPA SERVICES Certified Public Accountants (CPAs) CPAs are bound by professional standards to perform an adequate level of testing, investigation, and analytical procedures to support their expressed level of assurance. As such, officials often turn to CPAs when they become aware of a known or suspected problem. Town officials may find (suspected) problems by performing a self-audit. A few indicators of a problem are as follows: a. Incorrect record-keeping, such as the books and records not balancing. b. Inadequate explanations for journal entries. c. Assets are not properly accounted for. d. Inadequate safeguards on assets. In addition, even if no problems or suspected problems are apparent, when a clerk-treasurer plans to leave the entity, the Department recommends, at a minimum, the town request for services (or an audit) from a CPA. Having a professional accountant review or audit the financials will help to ensure the records are materially stated and in proper condition for the new clerk-treasurer. Hiring a CPA Once the governing body agrees to hire a CPA, the CPA will determine the procedures to perform and the amount for which they will charge the city or town. The type of procedures performed and the related charges can be different for each entity, depending on the size of the entity, the type of transactions they perform, the quantity of transactions performed, and even the clerk-treasurer’s level of knowledge and experience. In addition, the type of procedures performed will depend on the areas of concern found within the entity. The following are a few common concerns. 1. The books do not balance to the cash. 2. The records are not complete. 3. The payroll records do not reconcile with other reports or records. 4. Entity officials have not regularly reviewed any cumulative reports of the entity’s activities. 5. Budget to actual comparisons have not been performed by the clerk-treasurer or provided to officials. 6. Segregation of duties is not strong (e.g., only one person has been involved in the record keeping and collection of funds). Types of CPA Services Based on the CPA’s assessment and the governing body’s wishes and any federal or state statutory requirements, the CPA may provide several services. Some of these are as follows: 1. Compilation – A compilation is the presentation of financial statement data without the accountant’s assurance as to the conformity with GAAP. The Department of Audit does not accept this level of service for any of the required oversight procedures. 91 Section 2, Itemd.

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Section 12 – CPA Services 45 Wyoming Municipal Handbook July 2023 2. Agreed-Upon Procedures – A city or town may also engage a CPA to apply agreed-upon procedures to one or more specified elements, accounts, or items of a financial statement. For example, if the entity wishes to have a CPA report on only a specific account or type of transaction, such as the cash balances or cash receipts and disbursements, they may enter into an agreement with a CPA for only those “agreed-upon procedures.” This type of engagement provides a great deal of flexibility since the municipality or town only receives a report for those items they select. In many cases, this may result in significant cost savings over a full audit. In order for the Department of Audit to accept this level of service for any of the required oversight procedures, the agreed-upon procedures must include those oversight requirements. 3. Review – A review consists of a CPA performing inquiry and analytical procedures on financial data to provide a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the statements in order for them to be in conformity with generally accepted accounting procedures (GAAP). 4. Audit – There are multiple types of audits. The three significant types of audits are financial, compliance, and performance. Agreed-Upon Procedures Agreed-upon procedures have a limited scope, normally much smaller than the scope of an audit. Below is a list of a few procedures an accountant could potentially perform for a local governmental entity. 1. First, the accountant would look at the books to gain answers to the following questions. Understanding these questions will help determine useful special procedures. a. Does the entity use a “double-entry system?” b. Is there more than one “fund?” c. Are there any federal or state grants? d. Are there any construction projects? e. Is everything entered on the computer? 2. After a review of the books and records, below are common procedures that may be agreed upon: a. A “proof of cash” performed for a certain time period, usually gives a level of assurance the accounting records are accurate. b. Perform bank to book reconciliations at various time intervals. c. Perform an annual payroll reconciliation – financial records to all payroll reports. d. Review all non-cash journals entries, especially on computer driven systems. e. Perform analytical and rate review on utilities with some transaction testing. f. Confirm balances on cash, investments, and loans. g. Inquire about related party transactions, reviewing all payments for goods and services for a certain time period. 92 Section 2, Itemd.

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Section 12 – CPA Services 46 Wyoming Municipal Handbook July 2023 h. Review official minutes and other records, then report on personnel and compliance issues. i. Verify and prepare budget to actual reports. j. Verify vendor certification on vouchers, checking invoice extensions and other supporting documents. k. Document the process of receipts received and disbursements made and evaluate the procedures. l. Evaluate internal controls and report to officials. m. Provide forms and training on problem procedures. n. Review construction contract and special projects. o. Select a sample of transactions and trace them through the records to the posting of the journal. When agreed-upon procedures are performed outside the scope of an audit, the independent accountant will report the results of their limited procedures to management, but will not express an opinion. Without having to express an opinion, the CPA’s liability is significantly reduced. With a lower liability (risk), the CPA can minimize their procedures, unlike when they provide a higher risk service (e.g., an audit), which requires a wide variety of procedures. Therefore, an agreed-upon procedures engagement is a cost-effective approach to receiving CPA services. Types of Audits Auditing serves a number of purposes, depending on the type of audit performed. Financial auditing focuses on the correctness of recorded transactions and financial statement information. Compliance auditing tests transactions and activities for compliance with laws and regulations. Performance auditing has historically focused on economy, efficiency, and achievement of program objectives. 1. Financial auditing involves inspecting documentation supporting individual transactions and account balances to determine whether the transactions are appropriate and the balances are correct. The underlying purpose of such audits is to provide reasonable assurance, but not absolute assurance, that the financial statements are presented fairly, in all material respects, and give a true and fair view in accordance with the financial reporting framework. 2. Compliance auditing can also be performed in conjunction with a financial audit. As the auditors review individual transactions and the related supporting documentation, not only do they determine if the transaction was recorded in the proper accounts, for the accurate amount, but also to determine if the transaction was permissible under applicable laws and regulations. 3. Performance auditing refers to an independent examination of a program, function, operation or the management systems, and procedures of a governmental entity to assess whether the entity is achieving economy, efficiency, and effectiveness in the employment of available resources. 93 Section 2, Itemd.

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Appendix A – Documentation of Depositories 47 Wyoming Municipal Handbook July 2023 APPENDIX A – DOCUMENATION OF DEPOSITORIES Illustration 1 – Resolution by the Board of Directors of an Approved Depository WHEREAS, it is necessary for (name of designated depository) to properly secure the political division or subdivision for all monies deposited in the bank by the Treasurer of the political division or subdivision, hereinafter called the Treasurer; and WHEREAS, no deposit will be made in the bank by the Treasurer unless the deposit is properly secured, and the giving of proper security is one of the considerations for receiving the deposits; and WHEREAS, the Treasurer may, when furnished proper security, carry a maximum credit balance with the bank of _________________ dollars; and WHEREAS, the Treasurer is willing to receive securities designated by laws of Wyoming as legal collateral security as security for the deposit; NOW, THEREFORE, BE IT RESOLVED by the board of directors of the depository bank that any two of the following named persons, officers of the bank, are authorized and empowered to pledge to the Treasurer of the state or political subdivision securities of this bank which are legal for collateral security for deposit of public funds, and which the Treasurer is willing to accept as collateral security, and in amounts and at the time the Treasurer and bank officers agree upon: (Bank Officer’s Name) (Title) __________________________________________________________________ __________________________________________________________________ BE IT FURTHER RESOLVED that this authority given to the officers of the bank named herein to furnish collateral security to the Treasurer shall be continuing and shall be binding upon the bank until the authority given to the bank officers named herein is revoked or superseded by another resolution of this Board of Directors, verified copy of which shall be delivered by a representative of the bank to the Treasurer or mailed to the Treasurer by registered mail. The right given the officers named herein to pledge security as collateral also includes the right to give additional collateral security and to withdraw such collateral as the Treasurer is willing to surrender and the right to substitute one piece or lot of collateral for another, provided the Treasurer is willing to make such exchange or substitution. BE IT FURTHER RESOLVED that the bank officers named herein are fully authorized and empowered to execute in the name of the bank such collateral pledge agreement in favor of the Treasurer as the Treasurer requires, and any collateral pledge agreement executed or any act done by the bank officers named herein under the authority of this resolution shall be as binding and effective upon this bank as though authorized by specific Resolution of the Board of Directors of this Bank. 94 Section 2, Itemd.

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Appendix A – Documentation of Depositories 48 Wyoming Municipal Handbook July 2023 Illustration 2 – Joint Custody Receipt (This document is to be executed in triplicate. One copy for the Public Entity, One Copy for the Depository Bank, and One Copy for the Custodian Bank. This form shall be used for Joint Custody Receipts other than those of the Federal Reserve.) Receipt Date ________________________ Receipt Number ______________________ ___________________________________________ hereinafter called the custodian, has (Custodian Bank Name and Address) received to be held in safekeeping subject to the joint order of _____________________________ (Treasurer) Hereinafter called the treasurer and ____________________________ hereinafter called (Depository Bank) the depository bank, the following described securities: Security Description Interest Rate Par Value MATURITY: Month: Day: Year: Total Par Value: _____________________________________Dollars _____________________ (Written Amount) (Numerical Amount) The custodian will detach as they mature and enter for collection the coupons from the securities (as applicable) and the proceeds when collected will be credited to the account of the depository bank unless otherwise ordered by the treasurer. The custodian will enter matured principal for collection and hold the proceeds when collected subject to the joint order of the treasurer and depository bank. It is understood by the treasurer and the depository bank that the custodian assumes no responsibility for the nonpayment of interest or principal nor for the validity, genuineness or enforceability of any of the securities deposited in safekeeping hereunder nor makes any representation or warranties expressed or implied, as to the value or worth thereof, nor for the giving of notice of maturity, calls for redemption or the exercise of any rights, priorities, privileges of exchange or conversion or for the timely presentation of maturing principal or interest of any securities deposited under this agreement. The custodian assumes no responsibility with respect to the safekeeping and condition of deposited property beyond the care and custody it gives its own securities held on its own premises. Any and all forms of protective insurance are to be furnished by the public entity treasurer and depository bank at their option and expense. The custodian is not required to furnish any form of protective insurance. The custodian shall deliver the securities to the treasurer upon the sole order of the treasurer when supported by a verified certificate of the state banking commissioner certifying under seal that the depository bank has failed or refused to pay all or a portion of the deposit due the treasurer by the depository bank and that under the terms of the pledge agreement executed by the depository bank the 95 Section 2, Itemd.

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Appendix A – Documentation of Depositories 49 Wyoming Municipal Handbook July 2023 treasurer is entitled to deliver of the securities described in this report or the proceeds thereof. Otherwise, the securities shall be delivered only upon the written joint order and instructions of the treasurer and depository bank. Name, signature, and title of Authorized Person of custodian bank Name: _______________________________ Signature: _______________________________ Title: _______________________________ RELEASE This receipt is hereby surrendered and the custodian is authorized to release the above securities and make disposition as follows: Name: ______________________________ Name: _____________________________ (Depository Bank) (Treasurer) Title: ______________________________ Title: _____________________________ Date: ______________________________ Date: _____________________________ NOTE: The securities shall be delivered only upon the written joint order and instructions of the public entity treasurer and depository bank. In the case of a bank failure, the securities shall be delivered on the sole order of the treasurer when supported by a verified certificate of the state banking commissioner certifying under seal that the depository bank has failed. 96 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 50 Wyoming Municipal Handbook July 2023 APPENDIX B – INTERNAL CONTROL SELF-ASSESSMENT The internal control self-assessment may be used for all governmental entities. As such, some of the questions may not apply to every entity. Prior to answering “No” or “Not Applicable (N/A),” carefully discuss with the governing body and determine if it is properly excluded from the entity. If it is determined the question applies to the entity and a “No” has been entered, then answer the question, “Should it be a concern?” If it is a concern, a weakness has been identified. As such, the entity should create an appropriate internal control to reasonably prevent or detect a misstatement or misappropriation of assets. Attention to these details will help make the entity create an environment where the objectives of preventing and detecting a misstatement of account balances are achieved because errors (both intentional and unintentional) do not go undetected and cash and other resources are less like to be misappropriated. INTERNAL CONTROL SELF-ASSESSMENT PREPARED BY THE OFFICIALS OF THE CITY OR TOWN OF ________________ on (date) _______________. YES NO N/A Other Explanation I. CONTROL ENVIRONMENT Budgets and Planning 1. Are responsibilities for budget preparation segregated? a. Budget preparation ______________________ b. Adoption ______________________________ c. Execution _____________________________ d. Reporting ______________________________ 2. Are budgets prepared for every significant activity regardless of whether the preparer thinks they are required by law? 3. Is the type of budgeting performed (traditional, program, performance) the same as the accounting system? 97 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 51 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT 4. Is the budget prepared in sufficient detail to provide a meaningful tool used to monitor subsequent performance? 5. Are interfund and interdepartmental transfers included in the budget? Adoption 6. Is citizen input obtained through budget hearings? 7. Are estimated revenues and appropriations recorded in the accounting records for later comparison to actual amounts realized or incurred? 8. Are budgets that have been approved by grantors, for using with grant activity, recorded in the accounting system? 9. Are budgets and hearings published as per Wyoming Statutes? Execution 10. Have procedures been adopted and communicated establishing authority for transfers between budget categories? 11. If expenditures are to exceed budgeted expenditures, then do accounting personnel submit budget amendment requests before the issuance of a purchase order or expenditure commitment? 12. Are budget amendments processed and approved in the same manner as the original budget? Reporting 13. Are actual expenditures compared to budget with reasonable frequency and on a timely basis? (usually monthly) 14. Does the governing body request explanations for significant variations from budget? 98 Section 2, Itemd.

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Appendix B – Internal Control Self-Assessment 52 Wyoming Municipal Handbook July 2023 INTERNAL CONTROL SELF-ASSESSMENT Conflicts of Interest 15. Does a formal policy regarding conflicts of interest exist? 16. Are written representations required from appropriate personnel as to compliance with accounting policies and procedures and ethics policies? 17. Are loans of any kind to officials and employees prohibited? Loans are prohibited by the Wyoming Constitution, Article 16, Section 6. Monitoring 18. Are the adequacy and effectiveness of the internal control structure policies and procedures periodically evaluated? 19. Are measures implemented to correct weaknesses when found? II. ACCOUNTING SYSTEM General 1. Does the entity have an adequate accounting manual with written statements and explanations of its accounting policies and procedures for the following? a. Chart of accounts b. Computer system documentation c. General ledger documentation d. Transaction approval and authorization e. Bad debt write off procedure f. Closing journal entries/procedures (The Wyoming Governmental Entity Budgeting, Accounting, and Reporting Manual (Manual) is intended to be a reference for entities developing their own accounting manual.) 2. Are accounting manuals updated as necessary? 99 Section 2, Itemd.

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