Citizen alleges nine years of failed audits and $29,000 overpayments in Johnson County; Department of Audit says invoices substantiated

A constituent filed a formal complaint with the Management Audit Committee alleging multiple years of failed audits in Johnson County and $29,000 in overpayments to contractors; the Department of Audit told lawmakers its review found the invoices were supported by the county’s CPA.

What was filed: During public comment, Chris Williams said he had reviewed county contracts, invoices and survey documentation and told the committee he had submitted a February complaint to the Department of Audit that cited nine consecutive failed audits (fiscal years 2017–2025) and $29,000 in alleged overpayments. "I submit this formal complaint to the Wyoming Management Audit Committee against Johnson County regarding $29,000 in overpayments from Johnson County to contractors," Williams said.

DOA response: Justin Chavez, director of the Department of Audit, said DOA followed up on the complaint, consulted the county’s CPA firm and reviewed supporting materials. "The CPA firm already verified that those invoices are supported, and so our determination is we don't need to do additional work," Chavez told the committee. Chavez said DOA had met with the county and the deputy county attorney, and that in cases where DOA determines an overpayment or fraud exists it would refer matters to prosecutors — but that in this instance DOA concluded the invoices and payments were substantiated.

Committee actions and outstanding questions: Committee members pressed for more documentation and a clearer closure process for complainants. Members voted to direct the Department of Audit to provide the committee (and the complainant) the records tied to the allegation — specifically: the weight/survey documentation used to calculate the gravel invoices, correspondence between DOA and the CPA, and DOA–Johnson County communications — and to help the complainant close the loop. The committee also asked LSO to compile comparative state practices and requested that Johnson County officials be invited to testify at the next meeting.

Disputed facts: The complainant and DOA offered directly conflicting conclusions in the hearing. Williams said the public records he reviewed show $29,000 in overpayments and characterized the county’s nine failed audits as evidence of systemic breakdowns. DOA said the CPA review supports the payments and that DOA’s follow‑up did not identify overpayments that warranted referral to the attorney general. The committee’s requests for documents are intended to let members and the complainant verify DOA's conclusion and to determine whether further action is required.

What’s next: The committee asked LSO to research other states’ enforcement responses to repeated failed audits, directed DOA to deliver the requested records to the committee and complainant, and invited Johnson County to appear at a future meeting. The DOA said it will provide documents and acknowledged it needs a more consistent complaint‑closure process.