Wyoming Statutes
Article 5 - Director of the State Department of Audit
Section 9-1-510 - Instructions to Public Officers; Failure of Public Officer to Obey.

9-1-510. Instructions to public officers; failure of public officer to obey.
(a) The director of the state department of audit shall establish minimum training requirements for public officers. The department of audit shall promulgate rules to effectuate this paragraph. The director shall instruct public officers in the proper handling of the accounts of their offices in accordance with the minimum training requirements established by the director and provide comprehensive written materials. In lieu of directly instructing public officers, the director may develop and maintain a list of approved courses that comply with the minimum training requirements. All public officers shall receive instruction in accordance with the minimum training requirements established by the director 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 either a virtual format or within the state, or if available courses are cost prohibitive. 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 or fails to comply with the minimum training requirements established by the director within one (1) year of assuming office, 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.
(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).

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