16-4-125. Fiscal year for governmental entities; budget format for certain entities not subject to the Uniform Municipal Fiscal Procedures Act.
(a) The fiscal year for all governmental entities within this state, no matter how formed, shall commence on July 1 in each year, except as otherwise specifically provided or authorized by law.
(b) Hospital districts organized under W.S. 35-2-401 through 35-2-438 and rural health care districts organized under W.S. 35-2-701 through 35-2-709 shall have until July 1, 2011 to commence the district fiscal year on July 1 of each year.
(c) Incorporated towns not subject to the Uniform Municipal Fiscal Procedures Act 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.
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.