(a) In all suits brought in behalf of the state no debt or claim shall be allowed against the state as a setoff unless:
(i) The debts or claims were exhibited to the auditor and by him allowed or disallowed; or
(ii) It is proved to the court that the defendant at the time of trial possesses vouchers which he could not produce to the auditor or that he was prevented from exhibiting the claim to the auditor by absence from the state, sickness or accidents.
9-1-406. Taking evidence concerning settlement of accounts.
Except as provided by the Wyoming Governmental Claims Act, the state auditor may examine the parties, witnesses or others, on oath or affirmation, relating to any matters material to the settlement of accounts, including information which is declared confidential by law, and for that purpose may issue subpoenas and compel witnesses to attend before him and give evidence in the same manner and by the same means allowed by law to courts of record. The state auditor shall take all reasonable measures necessary to protect the confidentiality of all confidential information obtained pursuant to this section.
9-1-407. Certificate of auditor's decision; claims against state in absence of appropriation or authorization.
(a) At the request of a person who is dissatisfied with the decision of the auditor on any claim, account or credit except as provided by the Wyoming Governmental Claims Act, the auditor shall certify his findings and decision.
(b) Except as provided by the Wyoming Governmental Claims Act, when the law recognizes a claim for money against this state and no appropriation or authorization is made by law to pay the claim, upon demand, the auditor shall audit and adjust the claim and give the claimant a certificate of the amount of the claim.
(c) The auditor shall report claims under this section to the speaker of the house and the president of the senate. The auditor shall pay the claim if an appropriation is made for that purpose.
(a) When accounts are audited and allowed against the state, or grants, salaries, pay and expenses are allowed by law, the auditor shall draw a warrant on the treasurer for the amount due if money is legally available to pay the claim.
(b) Upon satisfactory proof being presented to the state auditor that any warrant drawn on the state treasury has been lost or destroyed before having been paid, the state auditor shall issue a duplicate warrant therefor. The state auditor may require a bond to be executed, or security approved by him, payable to the state of Wyoming, in the penalty of the amount of the warrant and conditioned to save harmless the state from any loss occasioned by the issuing of the duplicate warrant.
(c) Upon satisfactory proof being presented to the state auditor that any warrant drawn on the state treasury has been stolen, forged and then paid, the state auditor may issue a duplicate warrant to the payee, provided:
(i) The payee affirms in writing under oath that the endorsed signature on the paid warrant is not that of the payee, the payee did not aid or abet the individual who stole and endorsed the warrant, and the payee will assist the state and law enforcement officials in determining who stole and forged the paid warrant; and
(ii) The payee, if entitled to any future payments from the state, agrees that future payments will be reduced by the amount of the forged warrant, should it be discovered that the payee provided false information pursuant to this subsection.
9-1-409. State treasurer; duties generally; demand accounts; state revenues paid to treasurer.
(a) The state treasurer shall:
(i) Receive and keep all monies of the state not required by law to be received and kept by another state official;
(ii) Pay all warrants duly and legally issued by the auditor so long as there are in his hands funds sufficient to pay the warrants;
(iii) Keep a just, true and comprehensive account of all money received and disbursed;
(iv) Have general responsibility for the management of state cash resources, including developing information in conjunction with the state auditor, to forecast the cash needs of the state;
(v) Be responsible for the investment of state funds.
(b) The state treasurer may use demand accounts to pay warrants or to pay for investments. A record of the use of demand accounts shall be created and maintained in the treasurer's office.
(c) Every state officer, employee, department or commission receiving revenue for or on behalf of the state from any source shall pay all revenue to the state treasurer as directed by him.
(d) The state treasurer may employ legal counsel to review contracts entered into by the state treasurer in his official capacity and perform other duties as assigned by the state treasurer. Nothing in this subsection prohibits the state treasurer from using the services of the attorney general's office.
(e) The state treasurer may implement and administer a performance compensation plan in accordance with this subsection. The plan shall:
(i) Be limited to those at-will employees of the state treasurer's office listed in paragraph (ii) of this subsection who are directly engaged in investing assets of the state;
(ii) Be limited to the following participating employees:
(A) Chief investment officer;
(B) Senior investment officer;
(C) Investment officer;
(D) Senior analyst;
(E) Analyst.
(iii) Seek to maximize total returns net of fees on investments authorized by law and in the best interest of the state;
(iv) Be based solely on investment performance exceeding investment benchmarks as established by the investment funds committee created by W.S. 9-4-720 for each fund and asset class for an investment period. No performance compensation shall be paid under the plan unless the investment funds committee determines that the established benchmarks have been exceeded;
(v) Measure investment performance during an investment period based on the following:
(A) Fifty percent (50%) related to total fund performance. For purposes of this subsection, "total fund" means the total or overall investment portfolio of funds managed by the state treasurer's office, excluding the following:
(I) Funds invested for a specific public purpose;
(II) Investments specifically directed by the state treasurer or state loan and investment board and not made at the recommendation of participating employees.
(B) Fifty percent (50%) related to the performance of the employee's individual assigned asset classes.
(vi) Provide that payments for investment performance for any one (1) investment period shall be as follows:
(A) For payments earned in fiscal year 2020 -the investment performance beginning July 1, 2019 and ending June 30, 2020;
(B) For payments earned in fiscal year 2021 -the arithmetic average of the investment performance beginning July 1, 2019 and ending June 30, 2020 and the investment performance beginning July 1, 2020 and ending June 30, 2021;
(C) For payments earned in fiscal year 2022 through fiscal year 2025 - the arithmetic average of the annual investment performance beginning that fiscal year and the two (2) immediately preceding fiscal years;
(D) For payments earned in fiscal year 2026 and each fiscal year thereafter – the geometric average of the annual investment performance beginning that fiscal year and the two (2) immediately preceding fiscal years.
(vii) Be funded from investment returns, with each invested fund's share calculated in proportion to the magnitude of aggregate investment earnings of each fund invested, including interest and dividends, which shall be continuously appropriated for payment of performance compensation as authorized by this subsection;
(viii) Include a limit for total payments to all participating employees for performance compensation earned in any one (1) investment period in an amount not to exceed two percent (2%) of net investment returns above the established benchmark of the total fund for that investment period for payments pursuant to subparagraph (v)(A) of this subsection and two percent (2%) of net investment returns above the established benchmark of the employee's individual assigned asset classes for that investment period for payments pursuant to subparagraph (v)(B) of this subsection;
(ix) Include a limit for total payments to an individual employee for performance compensation earned in any one (1) investment period in an amount not to exceed the following:
(A) One hundred percent (100%) of a chief investment officer's base salary;
(B) Seventy-five percent (75%) of a senior investment officer's base salary;
(C) Fifty percent (50%) of an investment officer's base salary;
(D) Thirty-five percent (35%) of a senior analyst's or analyst's base salary.
(x) Provide that performance compensation earned in any one (1) investment period will be paid over a three (3) year period as follows:
(A) Twenty-five percent (25%) during the fiscal year immediately following the fiscal year in which the performance compensation was earned;
(B) Twenty-five percent (25%) during the second fiscal year following the fiscal year in which the performance compensation was earned;
(C) Fifty percent (50%) during the third fiscal year following the fiscal year in which the performance compensation was earned.
(xi) Provide that performance compensation shall be forfeited by an employee upon termination of employment subject to an anti-compete agreement for future employment related to asset management. This paragraph shall not apply to termination based on death, disability or retirement;
(xii) Provide that performance compensation shall not be included as compensation for the purpose of computing retirement or pension benefits earned by the employee;
(xiii) Subject participating employees to the following terms and conditions related to leave time:
(A) Chief investment officers, senior investment officers and investment officers shall receive leave time in the same manner and amount as department directors under W.S. 9-2-1706(b);
(B) Senior analysts and analysts shall receive leave time in accordance with standards and rules established or promulgated in accordance with W.S. 9-2-3207(a).
(xiv) Provide that performance compensation shall only be based on performance criteria occurring on or after the execution of an employment contract in accordance with this subsection. No performance compensation shall be paid other than as provided in the employment contract;
(xv) Be submitted to the joint appropriations committee and the select committee on capital financing and investments for comment, and approved by the human resources division, prior to implementation. The human resources division shall not disapprove a performance compensation plan which complies with the requirements of this subsection;
(xvi) Be submitted and administered by the state treasurer as a separately designated and appropriated budget unit.
(f) The state treasurer shall report to the joint appropriations committee and the select committee on capital financing and investments by November 1 of each year on the plan authorized by subsection (e) of this section. The report shall include:
(i) Payments and methodology of calculating payments under the plan;
(ii) A measurement quantifying the risk resulting from the variation between the prior year's investment benchmarks and the prior year's actual investments;
(iii) An estimate of future payments under the plan and future expected investment benchmarks.
(g) The state treasurer shall have the authority to obtain the financial and criminal background history of an employee, intern or applicant for employment of the state treasurer's office.
(h) The state treasurer may reimburse the actual moving expenses of employees specified in paragraph (ii) of this subsection when the employee is moving to begin employment with the state treasurer's office and for the benefit of the state of Wyoming in accordance with the following:
(i) The reimbursement provided to any one (1) employee under this subsection shall not exceed the employee's actual moving expenses or ten thousand dollars ($10,000.00), whichever is less;
(ii) The reimbursement shall only be provided to employees hired to fill the position of chief investment officer, senior investment officer, investment officer, senior analyst or analyst;
(iii) The reimbursement shall only be provided to employees who are relocating to live and establish residency in Wyoming. Reimbursement shall be repaid in full if the employee does not retain residency for two (2) years and the employee does not remain employed by the state treasurer's office or the Wyoming retirement system.
(j) Beginning on July 1, 2023 and thereafter, the maximum annual salary to be paid for each investment staff position classification, as determined by the state treasurer, shall be as follows:
(i) Three hundred thousand dollars ($300,000.00) for the chief investment officer;
(ii) Two hundred twenty-six thousand eight hundred dollars ($226,800.00) for a senior investment officer;
(iii) One hundred fifty-eight thousand four hundred dollars ($158,400.00) for an investment officer;
(iv) One hundred eleven thousand six hundred dollars ($111,600.00) for a senior analyst;
(v) Eighty-four thousand dollars ($84,000.00) for an analyst.
The treasurer shall issue receipts for all monies paid into the treasury. A copy of each receipt shall immediately be deposited by the treasurer with the auditor.
9-1-412. Offenses by auditor and treasurer; penalties.
(a) If the state treasurer willfully refuses to pay any warrant lawfully drawn upon the treasury, the holder of the warrant may recover four (4) times the amount of the warrant in a civil action against the state treasurer and his sureties. Upon conviction, the treasurer is guilty of a misdemeanor.
(b) If the state auditor knowingly issues any warrant upon the state treasury not authorized by law, he is guilty of a misdemeanor punishable by a fine of not more than four (4) times the amount of the warrant, imprisonment for not more than one (1) year, or both.
(c) Repealed by Laws 1982, ch. 75, § 5; 1983, ch. 171, § 3.
(d) A person who violates W.S. 9-1-403(b) or W.S. 9-1-409(a) commits a felony punishable by a fine of not more than three thousand dollars ($3,000.00) and by imprisonment for not more than five (5) years.
At the request of the state treasurer all state agencies and departments making financial commitments payable from the state treasury shall report to the state treasurer on forms prescribed by him the commitments made and the approximate date payable.
9-1-415. Collection of debts due the state; discharge of uncollectible debts.
(a) Except as provided in subsections (e) and (f) of this section, any office or agency of the state may use the services of a collection agency licensed in Wyoming to assist in the collection of debts due the state or any state office or agency. Any person owing a debt submitted to a collection agency under this section may be assessed a fee in an amount necessary to cover the cost of collection, not to exceed twenty percent (20%) of the debt owed. The collection agency shall collect the fee with the debt that is submitted for collection.
(b) Any debt due and owing the state or any office or agency of the state, which is determined to be uncollectible, shall be certified to the state auditor by the chief administrative officer of the agency to which the debt is due. The certification shall include:
(i) The name and last known address of the debtor;
(ii) The goods or services for which the debt was incurred;
(iii) The amount of the debt and the date when the debt became due and payable;
(iv) An explanation of what actions have been taken to collect the debt and why the debt has remained unpaid; and
(v) A declaration that the debt is uncollectible.
(c) If the auditor agrees the debt is uncollectible, he shall direct that the debt be discharged and extinguished as an asset or account receivable of the state.
(d) The facts and actions which are the basis for the decision that the debt is uncollectible shall be documented in writing and shall be maintained as required under W.S. 9-2-410.
(e) Before any billing for services, collections or use of the services of a collection agency, state institutions shall first make an administrative determination that all statutory requirements relative to patient billing have been followed in each case. In the case of those state institutions defined by W.S. 25-11-101(a)(vii), the decision of whether to contract with a collection agency shall be made by the department of health or the department of family services pursuant to W.S. 25-11-106.
(f) No patient billing from the state hospital shall be collectible unless:
(i) A legally responsible person has been advised in writing before the treatment or stay at the hospital, at the time of admission or a reasonable time thereafter, of:
(A) The obligation to pay;
(B) The schedule of actual costs for treatment established by the department of health pursuant to W.S. 25-11-102(a);
(C) The sliding scale used to determine established charges pursuant to W.S. 25-11-103(a); and
(D) The right to appeal pursuant to W.S. 25-11-103.
(ii) The patient has been provided with a monthly billing statement; and
(iii) The statutory requirements for the determination of patient billing have been followed.
(a) Upon request by any county, municipality, school district or any other local governmental entity, and as provided in W.S. 9-3-503(a), the state treasurer shall invest funds of one (1) or more of those entities on a pooled basis in the same manner as the state treasurer makes short term investments of state funds. The state treasurer shall adopt rules and regulations which:
(i) Provide for the transmittal of funds from the entities to the state treasurer for investment, the manner in which the funds may be withdrawn from the investment pool by entities, accounting and reporting procedures and any other provisions which will effectively carry out the purposes of this section; and
(ii) Establish fees to be charged to local governmental entities which request investment assistance under this section. The fees collected shall not exceed the direct costs incurred by the state treasurer in providing the investment assistance. Fees collected under this paragraph shall be deposited into an account to be known as the investment assistance account.
(b) Nothing in this section shall be construed to require the state of Wyoming to reimburse government entities for any losses that may occur on investments under this section.
9-1-417. Interfund loans; repayment; maximum amount; interest.
(a) The state treasurer and the state auditor may utilize interfund loans from the legislative stabilization reserve account, or the general fund if insufficient funds exist in the legislative stabilization reserve account, to any other fund or account to meet obligations which come due prior to receipt of revenues. The interfund loans shall be repaid as soon as the anticipated revenue is received. The total amount of interfund loans under this subsection outstanding at one (1) time shall not exceed sixty million dollars ($60,000,000.00). These loans shall not be used to fund shortages caused by expenditures exceeding projected revenues but are to be used only to fund temporary shortages caused by meeting obligations which come due prior to receipt of revenues. The interest charged on each interfund loan under this subsection, other than to the general fund, shall be the interest rate earned on pooled fund investments in the previous fiscal year.
(b) To the extent the legislature provides for interfund loans or borrowing authority from one (1) agency, account or fund to another, the interfund loan or borrowing shall come out of the legislative stabilization reserve account to be credited to the borrowing agency, account or fund, except as authorized by W.S. 21-13-316. The interest charged on each interfund loan or borrowing from the legislative stabilization reserve account shall be the interest rate earned on pooled fund investments for the fiscal year immediately preceding the effective date of the interfund loan.
9-1-418. Legislative stabilization reserve account loans; maximum amount; repayment.
The state auditor is authorized to borrow from the legislative stabilization reserve account an amount not to exceed one hundred million dollars ($100,000,000.00) at any one (1) time to meet the obligations of the department of transportation which come due prior to the receipt of revenues. The amounts borrowed under this section shall be repaid as soon as the anticipated revenue is received. Interest on the unpaid balance shall be equal to the rate of return earned on the legislative stabilization reserve account in the previous fiscal year. These loans shall not be used to fund shortages caused by expenditures exceeding projected revenues but are to be used only to fund temporary shortages caused by meeting obligations which come due prior to receipt of revenues.
9-1-419. Local government investment equities pool.
(a) Upon request by any city, town, county, special district, school district or any other political subdivision, the state treasurer shall invest funds of one (1) or more of these entities on a pooled basis in the same manner as the state treasurer makes investments of state funds in equities, including stocks of corporations, in accordance with law. The state treasurer shall adopt rules that:
(i) Provide for the transmittal of funds from the entities to the state treasurer for investment, the manner in which the funds may be withdrawn from the investment pool by entities, limitations on withdrawal of funds, accounting and reporting procedures and any other provisions that will effectively carry out the purposes of this section;
(ii) If determined by the state treasurer to be necessary, establish fees to be charged to local governmental entities that request the investment of funds under this section. Any fees collected under this paragraph shall not exceed the direct costs incurred by the state treasurer in investing funds for each local governmental entity. Fees collected under this paragraph shall be deposited into the investment assistance account created by W.S. 9-1-416(a)(ii);
(iii) Establish a minimum fund size for the investment of funds on a pooled basis under this section.
(b) Before requesting the state treasurer to invest funds under this section, a local governmental entity shall acknowledge in writing that the entity understands that investing in equities involves risk of loss of some or all of the amount invested.
(c) Nothing in this section shall be construed to require the state of Wyoming to reimburse local governmental entities for any losses that may occur on investments under this section.
9-1-504. Seal of office; adoption; effect of seal.
With the approval of the governor, the director of the state department of audit shall adopt a seal and shall file an impression of the seal with the secretary of state. Every certificate, assignment and conveyance executed by the director pursuant to law and sealed with the seal of his office shall be received as evidence and recorded in the proper recording offices in the same manner as a deed regularly acknowledged as required by law.
9-1-506. Authority to issue subpoenas and administer oaths.
In the performance of his duties, the director of the state department of audit may issue subpoenas, administer oaths and enforce obedience of subpoenas and oaths in the same manner as courts of law in this state.
9-1-507. Examination of books of state institutions,
agencies and certain districts and entities; independent audit authorized; guidelines.
(a) The director of the state department of audit shall:
(i) Supervise the books, financial accounts and financial records of all state agencies and institutions, counties, school districts and municipalities within the state;
(ii) Repealed by Laws 1993, ch. 75, § 2.
(iii) Require state institutions, state agencies, the entities described in W.S. 16-4-125(c), special districts and other entities specified in W.S. 16-12-202(a) and incorporated cities and towns with a population of less than four thousand (4,000) inhabitants to file with the department such reports of the books and accounts of the institution, agency, district or entity as the director deems necessary. The director shall promulgate rules under which special districts and entities described in W.S. 16-4-125(c) or other entities specified in W.S. 16-12-202(a) shall prepare and file an annual report of their books and records with the department of audit. These rules shall apply to special districts which are subject to administration by the courts as provided in subsection (e) of this section. These rules shall provide for different levels of oversight, at the expense of the district, depending upon the higher of the total revenues received or expenditures made by the district during the fiscal year under review subject to the following limitations:
(A) At least one million dollars ($1,000,000.00)-an audit by a certified public accountant shall be required;
(B) At least one hundred thousand dollars ($100,000.00) but less than one million dollars ($1,000,000.00)-requirements shall be greater than those in subparagraph (C) of this paragraph but less than those in subparagraph (A) of this paragraph. The rules shall provide for more stringent oversight requirements for districts with higher total revenues within this range than the requirements for districts with lower total revenues within this range;
(C) Less than one hundred thousand dollars ($100,000.00) but more than twenty-five thousand dollars ($25,000.00)-the only requirements shall be a proof of cash procedure conducted by an independent third party with a certification from two (2) authorized representatives of the district that the proof of cash procedure was performed by the independent third party in accordance with procedures required by the director and that to the best of their knowledge the financial information used was complete and accurate;
(D) Twenty-five thousand dollars ($25,000.00) or less – the only requirement shall be the annual report of district revenues, expenses and ending cash balance.
(iv) Require corrections of faults or erroneous systems of accounting and when necessary instruct county and municipal officers in the proper mode of keeping accounts;
(v) Perform an audit or specified procedures of any books and records of any state institution, state agency, incorporated city or town with a population of less than four thousand (4,000) inhabitants or any special district or entity described in W.S. 16-4-125(c) or other entities specified in W.S. 16-12-202(a) whenever the director feels the audit or procedures are necessary. In lieu of performing such audit or procedures, the director may accept an audit or specified procedures performed by a certified public accountant. Specified procedures shall include procedures conducted under one (1) of the following standards:
(A) Current government audit standards issued by the United States comptroller general;
(B) Generally accepted principles and quality standards formally approved by the Association of Inspectors General;
(C) Standards recognized by the Institute of Internal Auditors; or
(D) Standards recognized by the Association of Certified Fraud Examiners.
(vi) Conduct performance measure reviews based on the standards developed in W.S. 28-1-115(a)(ii)(A). The director shall determine the means to be used to verify and validate the performance measures. The results of the reviews shall be reported to the agency head, governor and secretary of state;
(vii) Require counties, cities, towns and special districts and entities described in W.S. 16-4-125(c) or other entities specified in W.S. 16-12-202(a) in this state to report to the department revenues received and expenditures made each fiscal year. The reports shall be made not later than September 30 for the prior fiscal year. The format of the reports required by this paragraph shall be established by the department of audit by rule. Not later than December 31 of each year, the department shall provide a copy of the report on special districts and entities described in W.S. 16-4-125(c) that receive funding from a municipality as defined by W.S. 16-4-102(a)(xiv) or other entities specified in W.S. 16-12-202(a) under this paragraph to the board of county commissioners for each special district and other entity located in that county;
(viii) Beginning 2018, require each special district and other entities specified in W.S. 16-12-202(a) in this state, no matter how formed, except districts created by and subject to administration by the courts, to report to the department and to the county clerk of the county where the special district or other specified entity is located its proposed budget for the next fiscal year. If a special district or other specified entity operates in multiple counties, the special district or other specified entity may post the proposed budget conspicuously on its website or file the proposed budget with each county clerk of the counties in which the special district or other specified entity operates. The report or posting shall be made not later than June 1 of each year. The format of the reports required by this paragraph shall be established by the department of audit by rule no later than December 31, 2017;
(ix) In lieu of the rules described in subparagraphs (iii)(A) through (D) of this subsection, fire protection and water and sewer districts shall be required to comply with the rules to provide for different levels of oversight as follows:
(A) At least one million dollars ($1,000,000.00) - an audit by a certified public accountant shall be required;
(B) At least one hundred thousand dollars ($100,000.00) but less than one million dollars ($1,000,000.00) - requirements shall be greater than those in subparagraph (C) of this paragraph but less than those in subparagraph (A) of this paragraph. The rules shall provide for more stringent oversight requirements for districts with higher total revenues within this range than the requirements for districts with lower total revenues within this range;
(C) Less than one hundred thousand dollars ($100,000.00) but more than twenty-five thousand dollars ($25,000.00) - the only requirements shall be a proof of cash procedure conducted by an independent third party with a certification from two (2) authorized representatives of the district that the proof of cash procedure was performed by the independent third party in accordance with procedures required by the director and that to the best of their knowledge the financial information used was complete and accurate;
(D) Twenty-five thousand dollars ($25,000.00) or less – the only requirement shall be the annual report of district revenues, expenses and ending cash balance.
(b) Repealed by Laws 1993, ch. 75, § 2.
(c) Audit procedures performed on all state agencies, institutions and municipalities as defined in W.S. 16-4-102(a)(xiv) within the state shall be performed in accordance with current government audit standards issued by the United States comptroller general and within the standards for audit of governmental units as promulgated by the American Institute of Certified Public Accountants.
(d) Repealed by Laws 2002, Ch. 26, § 2.
(e) The director may waive the oversight requirements of paragraph (a)(iii) of this section for special districts created by and subject to administration by the courts, if the district provides to the director:
(i) An annual written request for a waiver within thirty (30) days after the required annual filing of financial information with the court;
(ii) A copy, certified by the court, of the receipts and disbursements of the district for the fiscal year for which the waiver is requested;
(iii) A copy of the annual budget with the court authorized assessments for the year following the year for which the waiver is requested;
(iv) Other information as the director may reasonably require.
(f) No state agency or board shall impose requirements for audit procedures to be performed upon any public entity described in subsection (c) of this section which exceed the requirements of subsection (c) of this section unless those requirements have been authorized through rules or regulations promulgated by the director of the department of audit and the state agency or board provides funding for the additional audit requirements.
(g) No state agency or board shall require of any recipient of grants or funds, as a condition of receiving the grant or funds, any audit procedures to be performed which exceed the requirements in subsection (c) of this section unless the state agency or board provides funding for the additional audit requirements through a specific amount in the grant of funds, or unless the requirements are specifically authorized by statute. All state agencies and boards shall verify that all applicants and recipients of state grants or loans are in compliance with the applicable reporting requirement under paragraph (a)(vii) of this section as a condition of receiving the grant or loan. For purposes of this section, a state grant or loan shall not be those grants or loans which include any federal funds or monies paid in consideration for services rendered to the state agency or board.
(h) The department of audit shall have authority to promulgate rules and regulations to carry out the provisions of the audit procedures authorized by this section including, unless otherwise provided, setting the dollar limits at which audits authorized under subsections (f) and (g) of this section are to be performed for governmental entities in this state and any recipient of state funds.
(j) The director of the department of audit shall certify:
(i) Repealed by Laws 2024, ch. 48, § 2.
(ii) To the director of the state department of revenue by October 5 of each year, a list of counties, cities and towns that failed to comply with paragraph (a)(vii) of this section. Notwithstanding any other provision of law, the director of the department of revenue shall withhold monthly disbursements of state and local sales, use and lodging tax revenues under W.S. 39-15-111 and 39-15-211 to the noncompliant county, city or town for the period after October 15 until the noncompliant county, city or town has come into compliance unless good cause for noncompliance is shown to the director of the department of audit as described in W.S. 9-1-510(b). All withheld disbursements under this paragraph shall be retained by director of the department of revenue in the account from which the disbursement would be made until the county, city or town is in compliance with paragraph (a)(vii) of this section, or as otherwise provided by law. The director of the department of audit shall certify to the director of the department of revenue when a county, city or town comes into compliance with paragraph (a)(vii) of this section. The director of the department of revenue shall certify monthly to the department of audit, the legislature and the noncompliant county, city or town the amount of disbursements withheld until the noncompliant county, city or town has come into compliance;
(iii) Repealed by Laws 2024, ch. 48, § 2.
(iv) To the board of county commissioners and to the special district or entity described in W.S. 16-4-125(c) that receives funding from a municipality as defined by W.S. 16-4-102(a)(xiv) or other entities specified in W.S. 16-12-202(a) by October 5 of each year any special district or other entity in the county, no matter how formed, that failed to comply with paragraph (a)(vii) of this section. If, by November 30 of that same year, the district or other entity has failed to comply with paragraph (a)(vii) of this section, the director of the department of audit shall file notice with the county commissioners, the county treasurer and the county clerk. The county commissioners shall place a public notice in a newspaper of general circulation in the county indicating the special district or other entity is in danger of being dissolved due to failure to comply with the legal reporting requirements. The county commissioners shall assess the special district or other entity the cost of the public notice. Notwithstanding any other provision of law, the county treasurer shall withhold any further disbursements of money to the district or other entity until the department certifies to the county treasurer that the district or other entity has complied with all reporting requirements unless good cause for noncompliance is shown to the director of the department of audit as described in W.S. 9-1-510(b). If the special district or other entity fails to file the required report on or before December 30 of that same year, the county commissioners shall seek to dissolve the special district or other entity in accordance with the process described by W.S. 22-29-401 et seq. This paragraph shall apply in addition to any other provision for dissolution in the principal act for a special district or other entity. The county treasurer shall certify monthly to the department of audit, the legislature and the noncompliant district or entity the amount of disbursements withheld until the noncompliant district or entity has come into compliance.
(k) The director of the department of audit shall report on or before December 31 of each year to the governor and the legislature, financial information regarding counties, cities, towns and special districts. The information shall be obtained from the annual reports collected from the required reports in this section and shall be in a form required by the director. The annual reports and the required reports in this section shall be open for public inspection.
(m) The director of the department of audit shall have the authority to obtain the financial and criminal background of any employee or employment applicant of the department in accordance with W.S. 7-19-106 and 7-19-201.
(n) The director of the department of audit shall have the authority to appoint a public funds administrator who shall serve at the pleasure of the director. The administrator shall have not less than seven (7) years of experience holding all the requirements to practice as a certified public accountant or certified internal auditor. The administrator shall assist the director in his duties to supervise books, financial accounts and financial records of all state agencies and institutions, counties, school districts and municipalities within this state.
9-1-508. Prohibited acts; failure to make return; refusal
to give information; hindering or obstructing examination; penalties.
(a) A person commits a felony punishable by a fine of not less than one thousand dollars ($1,000.00) nor more than five thousand dollars ($5,000.00), imprisonment for not less than one (1) nor more than five (5) years, or both, if he:
(i) Refuses to make a required return or exhibit to the director of the state department of audit;
(ii) Refuses to give or obstructs access to information required by the director;
(iii) Willfully hinders, obstructs or misleads the director in the execution of his duties;
(iv) In any manner hinders the thorough examination the director is required to make by law.
When requested by the director of the state department of audit, the county and prosecuting or district attorney shall aid in any investigation or matter, give legal advice, and prosecute criminal cases.
9-1-510. Instructions to public officers; failure of public officer to obey.
(a) The director of the state department of audit shall instruct public officers in the proper handling of the accounts of their offices and provide comprehensive written materials. In lieu of directly instructing public officers, the director may develop and maintain a list of approved courses. All public officers shall receive instruction within one (1) year of assuming office or assuming responsibility for handling the accounts of their office. The director may waive or modify the requirement for public officers to receive instruction within one (1) year of assuming office or responsibility for handling the accounts of their office if no approved courses exist in a virtual format, if available courses are cost prohibitive or if the public officer has completed one (1) or more relevant graduate degrees or professional certification programs or otherwise has an educational background that obviates the need for additional training as determined by rule of the department of audit. The training may be completed on the public officer's personal time. A public officer shall handle the accounts of his office strictly in conformance with the instructions of the director or any approved course and in the manner required by law. If any public officer willfully neglects or refuses to handle his accounts in the manner required, the director may request the governing body with oversight over the public officer or other appropriate authority to remove the public officer or provide increased oversight. For purposes of this section, a "public officer" shall be defined as:
(i) The person or persons directly responsible for handling the accounts of their public office; and
(ii) For entities managed by a governing body, members of the governing body with oversight over the person or persons directly responsible for handling the accounts of their public office.
(b) Reports of books and accounts filed in the office of the director of the state department of audit as required by W.S. 9-1-507(a)(iii) shall be filed within three (3) months after the end of the fiscal year being reported, and shall be in such form and detail as the director may require. Upon a request in writing and good cause shown, the director may allow an extension of time for filing a report or such additional information as may be required. For purposes of this subsection, "good cause" means reasons beyond the control of the reporting entity. The director of the department of audit may require the reporting entity to provide a letter of engagement with a certified public accountant or other evidence of good faith to establish good cause.
(c) If a report is not filed in the director's office within the time allowed, the director may proceed to have an audit, or other oversight, as required, performed and may recover the cost of the audit or other oversight in the manner provided in W.S. 16-4-121(e).
9-1-511. Reports of examinations of public offices and institutions; reports on complaints or misconduct charges.
(a) The director of the state department of audit shall prepare a report of each examination of public offices and institutions and he shall keep a permanent file of the reports. He shall provide a copy of reports on state agencies and institutions to the governor, the joint appropriations interim committee and the department of administration and information. Reports of other examinations shall be sent to the appropriate governing body.
(b) The director shall file with the county clerk of the county a copy of every report on a county office or institution, school district or municipal office. Audit reports prepared for agencies by independent accounting firms and accepted in lieu of the director's report shall be similarly filed. The reports shall be open for public inspection.
(c) If a complaint or misconduct charge is made against any officer within the state, a copy of any report, as well as full details of the case, shall be submitted to the governor.
9-1-512. Reports required by law not open for public examination; exceptions; forms for reports.
The director of the state department of audit shall receive and place on file in his office all reports required by law. None of the reports, except as provided by W.S. 9-1-507(k) and the published statement of banks and public offices, are public records or open for public inspection. The state banking commissioner may furnish to the federal reserve bank and its examiners copies of all reports and information pertaining to the condition of the state bank members of the federal reserve system. He may furnish to the federal deposit insurance corporation copies of all reports and information pertaining to the condition of state banks in which the corporation is interested. The state banking commissioner may share examination and other reports with other bank supervisory agencies as authorized by W.S. 13-2-807 and 13-9-316. The director of the state department of audit shall prescribe and distribute the forms for all reports his office is required by law to make.
9-1-513. School finance audits and management studies.
(a) In addition to other duties prescribed under this article, the director of the department of audit shall establish a school finance section within the department to carry out duties prescribed by this section.
(b) The school finance section within the department established under subsection (a) of this section shall:
(i) Conduct periodic audits of each school district pertaining to data required to be submitted to the department of education under law and by rule and regulation of the state superintendent of public instruction for purposes of implementing and operating the "school finance system" as defined under W.S. 21-2-203(a). Audits under this paragraph shall include audits of systems supporting data collection and shall be performed on each school district at least once within each three (3) year period;
(ii) Conduct management studies of school districts including program evaluations and performance audits, on issues identified by the advisory committee to the department of education, as established under W.S. 21-2-203(d);
(iii) Conduct compliance and effectiveness and efficiency audits of the state department of education with respect to data used in the school finance system, implementation and computations under the school finance system and the allocation of funds to school districts through the school finance system;
(iv) Report findings and recommendations to the department of education resulting from audits and studies conducted on school districts pursuant to this subsection, including recommendations for remedies to identified problems and issues and including the identification and quantification of amounts involved in audit report and study findings;
(v) In addition to paragraph (b)(iv) of this section, provide a written report of each audit or study to the school district for which the audit or report was conducted;
(vi) Maintain a written report of each audit and study conducted under this section;
(vii) Establish a process to ensure school districts and the department of education address and resolve any problems identified within audit and report findings and recommendations and establish the determination of the materiality levels for findings;
(viii) Provide an annual report to the legislature on audits and studies conducted by the department under this section and on district and department of education efforts to resolve identified problems within the audits and reports. Reports under this paragraph shall include written responses by the districts and the department of education submitted in accordance with subsection (c) of this section;
(ix) As a part of the requirements under paragraph
(i) of this subsection, conduct periodic audits of career and technical education information and computations submitted by districts as necessary for implementation of W.S. 21-13-309(m)(v)(D) and include audit findings in the report to the department of education required under paragraph (iv) of this subsection and the report to the legislature required under paragraph (viii) of this subsection.
(c) School districts and the department of education shall provide access to all data and other information and shall cooperate with the school finance section as necessary to implement this section and to conduct audits and reports required under this section. In addition, each district shall within thirty (30) days following receipt of a copy of the audit or report, file a written response to each audit or report conducted on that district with the department. The state superintendent shall on behalf of the department of education and within thirty (30) days following receipt of a report or audit on the department, file a written response to the report with the department of audit.
(d) The director or his designee shall participate in the advisory committee to the department of education, as required under W.S. 21-2-203(d).
9-1-601. Appointment; term; removal; special assistant for legislative affairs; qualifications.
(a) The attorney general of the state of Wyoming shall be appointed by the governor with the advice and consent of the senate in accordance with W.S. 28-12-101 through 28-12-103 and may be removed by the governor as provided in W.S. 9-1-202.
(b) If a newly elected governor appoints an attorney general to take office prior to or during the legislative session next following the governor's election, the newly appointed attorney general designee shall become a member of the attorney general's staff to serve as a special assistant to the governor for legislative affairs. When the legislative session adjourns the attorney general's term of office shall terminate.
(c) Prior to his appointment, the attorney general shall have been a practicing attorney for at least four (4) years. At the date of appointment, he shall be in good standing in the courts of record of this state and shall be a resident and elector of the state.
In case of a vacancy in the office of attorney general the governor shall appoint a qualified person to fill the vacancy in accordance with the provisions of W.S. 28-12-101(b).
practicing attorneys; matters in which county or state is party or has interest; assistance to county and district attorneys in felony trials; coordination of county and school safety activities; bankruptcy proceedings.
(a) The attorney general shall:
(i) Prosecute and defend all suits instituted by or against the state of Wyoming, the prosecution and defense of which is not otherwise provided for by law;
(ii) Represent the state in criminal cases in the supreme court;
(iii) Defend suits brought against state officers in their official relations, except suits brought against them by the state;
(iv) Represent the state in suits, actions or claims in which the state is interested in either the Wyoming supreme court or any United States court;
(v) Be the legal adviser of all elective and appointive state officers and of the county and district attorneys of the state;
(vi) When requested, give written opinions upon questions submitted to him by elective and appointive state officers and by either branch of the legislature, when in session;
(vii) Effective July 1, 2000, serve as the designated agency to administer the Wyoming governor's council on developmental disabilities. A memorandum of understanding shall be executed by and between the designated agency and the governor's council, which shall incorporate the provisions of the Developmental Disabilities Assistance and Bill of Rights Act, 42 U.S.C. 6024;
(viii) Approve or disapprove any contract submitted to him for review within thirty (30) days of submission;
(ix) Establish a call center to accept information related to school and student safety issues and assist in the delivery of that information as necessary to allow for the coordination of local law enforcement, emergency response personnel and school district officials. To the extent possible, the identity of parties reporting information via the call center shall remain unknown to all persons and entities. The attorney general may enact rules as necessary to administer the duties required under this paragraph;
(x) Supervise the Medicaid fraud control unit created by W.S. 42-4-401 et seq.
(b) With the approval of the governor the attorney general may retain qualified practicing attorneys to prosecute fee-generating suits for the state if expertise in a particular field is desirable.
(c) Upon the failure or refusal of any district or county attorney to act in any criminal or civil case or matter in which the county, state or any agency thereof is a party, or has an interest, the attorney general may, at the request of the board of county commissioners of the county involved or of the district judge of the judicial district involved, act on behalf of the county, state or any agency thereof, if after a thorough investigation the action is deemed advisable by the attorney general. The cost of investigation and the cost of any prosecution arising therefrom shall be paid out of the general fund of the county where the investigation and prosecution take place. The attorney general shall also, upon direction of the governor, investigate any matter in any county of the state in which the county, state or any agency thereof may be interested. After investigation, the attorney general shall submit a report of the investigation to the governor and to the district or county attorney of each county involved and may take such other action as he deems appropriate.
(d) When requested by a county or district attorney, the attorney general may assign a member of his staff who is experienced in trial work and in the prosecution of criminal cases to assist in the prosecution of a felony.
(e) All records or information related to the operation of the call center required under paragraph (a)(ix) of this section are confidential and shall not be deemed a public record under W.S. 16-4-201 et seq. Except pursuant to a court order, the attorney general shall not be compelled to produce any materials obtained in relation to the operation of the call center.
(f) Notwithstanding W.S. 18-3-302(a)(i) or subsection (c) of this section, at the request of the board of county commissioners and if deemed advisable by the attorney general, the attorney general may consult with or act jointly with the county attorney or may act on behalf of the county in a bankruptcy proceeding where the county has an interest in collecting taxes from the entity seeking bankruptcy. The costs of the bankruptcy proceeding shall be allocated pursuant to an agreement between the state and the county.
9-1-604. Office in state capital; private practice prohibited; exception.
The attorney general shall keep an office in the state capital, shall not open an office elsewhere and shall not engage in any private practice except to consummate business pending at the time of his appointment if not in conflict with the duties of his office.
9-1-605. Approval of public securities and official bonds;
water rights proceedings; investigation of misconduct of county official; report to governor; commencement of action.
(a) The attorney general shall examine, pass upon and approve:
(i) Public securities before permanent funds of the state are invested in them;
(ii) Official bonds executed by state officers.
(b) Under the direction of the governor the attorney general shall institute and pursue proceedings to maintain the state's and its citizens' rights in the waters of interstate streams.
(c) Upon representation to the governor of misconduct or malfeasance in office or the commission of a crime by any county officer in the state and if the governor believes the ends of justice demand or the matter will not be properly investigated and prosecuted by the sheriff and by the district attorney of the county, the governor may direct the attorney general to investigate the case.
(d) Upon completion of the investigation, the attorney general shall report the results of the investigation and his recommendations to the governor. If the governor and the attorney general determine that the attorney general should institute a criminal or civil action, the attorney general shall commence the action. The attorney general shall have the authority and duty vested in district attorneys in this state.
9-1-606. "State official"; defense thereof in civil suit; reimbursement of state.
(a) For the purposes of this section, "state official" means the head of any state agency or an elected state executive official.
(b) When any state official is sued for an official act in a civil lawsuit not involving a tort action governed by W.S. 1-39-104, the attorney general shall provide defense counsel from the attorney general's office or by contracting with private counsel at state expense.
(c) If the judgment in the lawsuit finds the state official was acting outside the scope of his employment, the state official shall reimburse the state for all expenditures made in his defense.
(d) This section shall not be construed to limit the right or obligation of the state to defend any state employee.
qualifications; term; duties; certificate of appointment and oath of office.
(a) The attorney general may appoint two (2) deputies, one (1) for civil affairs and one (1) for criminal affairs. Each deputy shall be a member of the Wyoming bar in good standing and shall serve at the pleasure of the attorney general. Each deputy shall have the qualifications and perform the duties required by the attorney general.
(b) When a deputy is appointed the attorney general shall file in the office of the secretary of state a certificate of appointment and the official oath of office of the deputy. The deputy shall not perform any official act until the certificate has been filed.
(a) With the approval of the governor, the attorney general may appoint assistant attorneys general necessary for the efficient operation of his office. Each assistant attorney general shall be a member in good standing of the Wyoming bar and shall serve at the pleasure of the attorney general. The assistants shall act under the direction of the attorney general and his deputies. The attorney general, his deputies or his assistants may appear in any courts of the state or the United States and prosecute or defend on behalf of the state. An appearance by the attorney general or his staff does not waive the sovereign immunity of the state.
(b) With the approval of the governor the attorney general may appoint special assistant attorneys general for any purposes. A person shall not be employed as an attorney or legal counsel by any department, board, agency, commission or institution of the state, or represent the state in that capacity, except by the written appointment of the attorney general. Written appointment of the attorney general shall not be required for the employment of legal counsel by elected state officials.
(c) At the request of any state department, board, agency, commission or institution, the attorney general may assign special assistant attorneys general to the department, board, agency, commission or institution.
Subject to the rules of the personnel division, the attorney general may employ administrative and clerical personnel necessary for the efficient operation of his office.
9-1-611. Division of criminal investigation; created; definitions; director; appointment; qualifications.
(a) The Wyoming division of criminal investigation is created within the office of the attorney general.
(b) As used in this act:
(i) "Agent" means an agent of the division;
(ii) "Director" means the director of the division;
(iii) "Division" means the Wyoming division of criminal investigation;
(iv) "This act" means W.S. 9-1-611 through 9-1-627.
(c) With the approval of the governor, the attorney general shall appoint a director who is the chief administrative officer and chief agent of the division.
(d) The director shall be a professional law enforcement officer, experienced in modern methods for the detection of crime and the apprehension of criminals. He shall possess the qualifications of an agent under W.S. 9-1-613 and shall have a thorough working knowledge of criminal law and the law of criminal procedure, including the law of arrest, search and seizure and interrogation of criminal suspects. The director shall possess other qualifications required by the attorney general.
appointment; duties; capitol security; security personnel requirements and powers.
(a) The director shall supervise and direct all activities of the division. Subject to the written approval of the attorney general, the director shall prescribe rules and regulations not inconsistent with law to implement this act. The director is responsible to the attorney general for the operation of the division.
(b) With the approval of the attorney general the director may appoint one (1) or more deputy directors who shall perform duties as assigned by the director.
(c) Repealed By Laws 2001, Ch. 45, § 2.