Wyoming state budget

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Wyoming is projected to have a minor budget gap of $31.8 million for FY 2010^[1], but is in an enviable position compared to most states by having the needed budget reserves to deal with declining revenue estimates. At the same time, Gov. Dave Freudenthal advises maintaining a conservative fiscal approach noting there will not be pay raises for teachers and state staff as "the budget will basically be static." Cost-of-living raises for state and school employees will not be included in Gov. Freudenthal's budget recommendations for next year to the Wyoming State Legislature. The Governor is due to send his budget to the Legislature by Dec. 1. The Legislature's Joint Appropriations Committee already decided it will not recommend cost-of-living increases for school employees.^[2] The Wyoming State Legislature will next convene on February 8, 2010 to start the process of drafting a state budget for the next two fiscal years, 2010-2011 and 2011-2012.^[3]

Total General Fund revenue for FY 2010 is estimated to be $922.2 million, a level not seen since before FY 2006. This represents a decrease of $31.8 million, or 3.3%, from the level forecasted in May 2009 and $142.6 million, or 13.4 percent, from the year-end actual total attained in FY 2009. General Fund revenue is forecasted to decrease further in FY 2011, and slowly improve beginning in FY 2012 and thereafter throughout the forecast horizon.^[4]

Revenues projected for the Budget Reserve Account (BRA) were increased for the FY 2009-10 biennium. While FY 2010 forecasted revenues decreased modestly, those decreases were offset by better than expected FY 2009 revenue receipts. As a result the biennial revenues to the BRA are estimated to be approximately $73.7 million more than the May 2009 forecast levels.^[5]

Wyoming General Fund Revenues^[6]

[edit] Budget Background

Wyoming operates on a biennium budget. The biennium includes a 24-month period from July 1st of odd-numbered years to June 30th of odd-numbered years, such as the 2009-11 biennium, which runs from July 1, 2009 to June 30, 2011. All state agencies present their requests and past revenue and expenditure data by September or October for the Governor's consideration. The Consensus Revenue Estimating Group meets in October and develops revenue forecasts for the upcoming biennium. Following this, the Governor compiles a recommended budget that must be presented to the Legislature by December 1 of each year. Both the House and the Senate host a series of hearings to work through the budget. The entire budget working process takes 4 or 5 weeks and is completed at least one week before the budget session begins. Once both houses agree on the final budget bill the bill is passed into law. ^[7]

[edit] Budget figures

The following table provides a history of Wyoming's expenditures and gross domestic product (GDP).

• NOTE: The figures for FY 2009 won't be finalized until the end of the fiscal year.
• See Wyoming state budget (2008-2009) for more information.

[edit] Accounting Principles

The Wyoming Department of Audit was created as part of the reorganization and commenced operations on July 1, 1989. The Department is responsible for the regulation of financial institutions, including auditing public agencies and local governments. The Department is also responsible for conducting audits for the collection of federal and state mineral royalties, state mineral and excise taxes. Michael Geesey is Director of the Wyoming Department of Audit. Some audit reports are published online, but the Web site is not user friendly or completely informative.^[9]

The Institute for Truth in Accounting (IFTA) rates Wyoming “Tardy” in filing the state’s Comprehensive Annual Financial Report (CAFR) – The annual report of state and local governmental entities. IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA does not consider Wyoming's CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis does not include significant liabilities for the pension plans and for other post employment benefits, such as health care.^[10] Wyoming's CAFRs are prepared by the Wyoming State Auditor. Rita C. Meyer was elected in 2006 Wyoming State Auditor, a constitutional office elected for a four year term by the general electorate of Wyoming. The Auditor is the State’s chief fiscal control officer. She maintains the central fiscal accounts, acts as the official custodian of accounting records, serves as the state payroll officer, and orders all payments into and out of the funds held in the state treasury.^[11]

[edit] Accounting transparency checklist

Comprehensive Balanced budget Timeliness Usability

[edit] The good

• The website has Comprehensive Annual Financial Reports (CAFR) dating back to 2006.^[13]
• An independent auditor’s report is published on page 2 of the document.^[14]
• It provides supplements to the budget workup, starting on page 92.
• The budget is posted using organized and consistent methods of financial reporting.
• Wyoming law requires a balanced budget and a deficit is forbidden.^[15]
• It includes all costs incurred by the government, including long-term liabilities, starting on page 32 of the document.^[14]
• The CAFR compares estimated and actual budgetary numbers, such as on page 92 of the document.^[14]

[edit] The bad

• The Wyoming office was somewhat tardy in submitting the budget.
• There are only CAFRs posted dating back to 2006.
• The CAFR is posted in a PDF format, so it’s not searchable online.

[edit] No property tax relief

In an effort to provide residents with property tax relief the Governor urged the funding the Homestead Exemption bill, however, lawmakers in the House and the Senate said that with the state's current economic climate a recent report on energy revenue. Sen. Phil Nicholas said,"We look at the declining revenues, and in light of the fact that we're going to be looking at cuts in the budgets, we're more interested in saving jobs." Rep. Rosie Berger said that even though she supported the tax relief measure, "It just didn't make sense over the last few weeks as we've been reviewing our budget and looking at our (revenue) estimates that we could offer that, and yet continue offering other services to the people of Wyoming." ^[16] Both the Governor and House Speaker Colin Simpson had made property tax relief a priority for the legislative session. The Governor said,"I can understand why they did what they did, and I don't intend to criticize them for it. I'd rather our revenue picture was different. I think it's just a harbinger of things to come." ^[16]

[edit] Economic Stimulus Package

Wyoming is expected to receive approximately $498 million from the $787 billion dollar economic stimulus.^[17] All told, the federal stimulus plan would create or save 8,000 jobs in Wyoming, based on White House estimates. ^[18]
For more information on how the federal stimulus funds are being used in the state of Wyoming, visit the state recovery website.

According to preliminary reports Wyoming is expected to receive:

• $26.2 million in Title I funds ^[19]
• $26.92 million in IDEA funds from the U.S. Department of Education ^[19]
• $215 million for capital infrastructure and environmental protection ^[17]
• $210 million for diesel emissions reduction ^[17]
• $59 million for Federal Medical Assistance ^[17]
• $14.3 million for Unemployment Insurance Modernization ^[17]

[edit] Budget transparency

Wyoming currently has no statewide, official spending database online, although legislation that passed in 2009 mandates that a public finance site be operational by no later than January 1, 2010.^[20]

[edit] Website evaluation

Budget Usability Elected Officials Administrative Officials Ethics Audits Contracts Lobbying Public records Taxes

Wyoming.gov is the website for the state of Wyoming.

• Main article: Evaluation of state websites

[edit] The good

• Elected officials are listed with contact information.^[21]
• Administrative officials are listed with contact information under respective agencies.^[22]
• Annual financial audits^[23] and budgets are published.^[24]
• State tax information is posted.^[25]
• Provides list of registered lobbyists.^[26]

[edit] The bad

• Site has a search function but is somewhat difficult to navigate.
• Does not provide information on ethics, current state contracts, state-paid lobbying, and agency lobbying contracts.
• Does not explain how to make public records requests under the Wyoming Sunshine Law.

[edit] Legislation

• Wyoming House Bill 144 (2009)^[20]

[edit] Government tools

The following table is helpful in evaluating the level of transparency provided by a state spending and transparency database:

Criteria for evaluating spending databases

State Database	Searchability	Grants	Contracts	Line Item Expenditures	Dept/Agency Budgets	Public Employee Salary
Transparency in Government

[edit] Economic Stimulus Transparency

• The American Recovery and Reinvestment Plan of 2009 designated $787 billion to be spent throughout the U.S. Of that $787 billion stimulus package, it is estimated that 69%, or over $541 billion, will be administered by state governments.^[27]

• Wyoming will receive an estimated $400,407,162.^[28]

• The economic recovery website to show how legislators and government officials in Wyoming are spending Federal funds is available here.

[edit] Error in ARRP

On November 16 and 17, 2009, many errors were found in the $747 billion plan that showed the plan set aside money for districts that do not exist. According to Recovery.gov, the plan shows its funds will go to 884 Congressional Districts, though there are only 435.^[29][30]

According to the ARRP website, the stimulus package sent almost $1.5 million to five congressional districts in Wyoming created 6.3 jobs. An additional $471 million was sent to two other districts in the state. However, Wyoming has only one district, District 00. And that district received just under $30 million, which is $410 million less than District 1, a non-existent district. In total, $442,318,511 went to 6 fictional Districts to "create/save" 785.3 jobs.^[31]

[edit] Support for creation of the database

House Bill 144,^[20] which requires that a site be operational by January 1, 2010, was supported by the Wyoming Taxpayers Association.^[32]

[edit] Public employee salary information

None.

[edit] See Also

Wyoming taxpayer-funded lobbying

[edit] External links

[edit] Additional reading

• Gov. Freudenthal,"2009 State of the state," January 14,2009

[edit] References

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