16-4-122. Required annual audits; reports; contents and filing.
(a) Audit reports shall conform to generally accepted accounting principles as provided by W.S. 16-4-121(c).
(b) Copies of the audit reports shall be filed with and preserved by the county clerk of each affected county and shall be open to inspection by any interested person. Copies of all audits shall also be filed with the director of the state department of audit. Copies of school audits shall also be filed with the state department of education on or before December 15 following the end of the audited fiscal year. Copies of community college audit findings shall also be filed with the community college commission and the state budget department as provided by W.S. 21-18-204.
Structure Wyoming Statutes
Title 16 - City, County, State and Local Powers
Chapter 4 - Uniform Municipal Fiscal Procedures; Public Records, Documents and Meetings
Article 1 - Uniform Municipal Fiscal Procedures
Section 16-4-101 - Short Title.
Section 16-4-102 - Definitions.
Section 16-4-103 - Budget Requirements.
Section 16-4-104 - Preparation of Budgets; Contents; Review; Subsequent Authorized Projects.
Section 16-4-105 - Accumulated Retained Earnings or Fund Surplus; Capital Improvements Reserve.
Section 16-4-106 - Property Tax Levy.
Section 16-4-107 - Authorized Purchases or Encumbrances.
Section 16-4-108 - Limitation on Expenditures or Encumbrances; Documentation of Expenditures.
Section 16-4-109 - Budget Hearings.
Section 16-4-110 - Limitation on Appropriations.
Section 16-4-111 - Adoption of Budget.
Section 16-4-112 - Transfer of Unencumbered or Unexpended Appropriation Balances.
Section 16-4-113 - General Fund Budget Increase.
Section 16-4-114 - Emergency Expenditures.
Section 16-4-115 - Appropriations Lapse; Prior Claims.
Section 16-4-116 - Transfer of Special Fund Balances.
Section 16-4-117 - Interfund Loans.
Section 16-4-118 - Special Assessments.
Section 16-4-119 - Financial Statements and Reports; Public Inspection.
Section 16-4-120 - Prescribed Accounting Systems.
Section 16-4-122 - Required Annual Audits; Reports; Contents and Filing.