§ 9-1-403 — State auditor; duties; prohibited acts; powers; investigative subpoenas

Wyoming § 9-1-403

• Jurisdiction: Wyoming
• Title 09: Administration of the Government
• Ch. 1: STATE OFFICERS
• Art. 4: AUDITOR AND TREASURER

Text

(a) The state auditor shall:
(i) Audit and settle all claims against the state
payable out of the treasury excluding claims required by law to
be audited and settled by other officers and persons. Before
settling claims under this paragraph, the state auditor shall:
(A) Require state agencies to have procedures in
place to ensure that:
(I) The claims have been properly approved
by a competent authority; and
(II) The state agency has charged the claim
to the appropriate state account.
(B) Verify that the state agency responsible for
the claim has received the funding necessary from the
legislature.
(ii) Draw all warrants upon the treasurer for money
unless otherwise provided by law;
(iii) Except as provided by law, cause prosecution of
persons failing to remit public money or property to the state
and debtors of the state;
(iv) Be authorized to cooperate with the federal
government, other states and interested persons regarding
federal royalty management, including site inspection and audit
activities, to ensure the state is receiving the proper amount
of federal and state mineral royalty entitlements, except that
commencing July 1, 1989, the department of audit shall exercise
this authority;
(v) Provide an annual financial report of the fiscal
affairs of the state to the governor, president of the senate,
speaker of the house and cochairmen of the joint appropriations
committee, on or before December 31 of each year. The report
shall include financial statements which shall be prepared,
insofar as practical, in conformance with generally accepted
accounting principles;
(vi) When any person is entitled to a warrant or
other payment from the treasury, against whom there is a due and
payable account or claim in favor of the state, upon
notification thereof, ascertain the amount due and payable to
the state, and draw a warrant on the balance. The state auditor
may deduct the entire amount due and payable to the state or may
deduct a portion of the amount due and payable to the state;
(vii) Whenever he refuses to draw a warrant pursuant
to any voucher, return the voucher together with a written
statement of the reasons for his disapproval to the agency which
transmitted the voucher, and retain a record of the disapproved
voucher;
(viii) On or before the fifteenth day of each month,
make available in electronic or hard copy detailed statements of
expenditures and revenues for each state entity that receives an
appropriation in accordance with budget classification. These
statements shall be available to each entity and to the state
budget department;
(ix) Subject to state and federal law, make available
for public inspection and download on the state auditor's
official website information on all payments within the purview
of the state auditor's office made to vendors. The information
shall include, at a minimum, the date of each payment, the
vendor's name, the state agency requiring items or services or
from whose funds the payment is made, the total amount paid and
a description of the payment. Payment information required under
this paragraph shall be posted to the state auditor's official
website not later than thirty (30) days after the payment is
made by the state auditor. Information published on the official
website under this paragraph shall be maintained on the website
for not less than five (5) years.
(b) The state auditor shall not draw warrants:
(i) In excess of amounts appropriated except as
otherwise provided by law;
(ii) For the keeping or transporting of prisoners
except on accounts certified under oath naming the prisoners,
stating the time each prisoner has been kept, stating the
distance the prisoner was transported;
(iii) For items furnished or services rendered except
on itemized accounts or vouchers certified under penalty of
perjury by the vendor or by an authorized person employed by the
agency receiving the items or for whom the services were
rendered showing the date each item was furnished or service
rendered by the vendor. The certification and documentation
required under this paragraph may be provided to the state
auditor by the state official employed by the agency receiving
the items or services by electronic or other acceptable media in
accordance with rules and regulations promulgated by the state
auditor;
(iv) Unless the individual state agency provides
documentation and certification that the bill, invoice, account,
payroll or other evidence of the claim, demand or charge is
satisfactory to the state auditor with respect to the
regularity, legality and correctness of the expenditure or
disbursement, and that the claim, demand or charge has not been
previously paid. If he is satisfied, he shall approve the claim,
demand or charge, subject to audit at the discretion of the
state auditor after processing the warrant using acceptable
auditing techniques. The state auditor may, by general rule or
special order, require certification or evidence as the
circumstances may demand;
(v) For payment on a contract for professional
consultant or other services unless the agency has certified
that the contract for the services has been reduced to writing
before the services are performed, and that the contract is in
compliance with procedures of the attorney general, is approved
by the attorney general, and, except for contracts for capital
construction projects entered into by an agency under W.S. 9-2-
3006 and contracts of twenty-five thousand dollars ($25,000.00)
or less which are entered into by the office of an elected state
official, is filed with and approved by the department of
administration and information. For payment on a contract for
professional or other services entered into by the department of
transportation, filing of the contract with and approval by the
department of administration and information and approval by the
attorney general is not required, however the attorney general
shall first review the contract if the contract is over twenty
thousand dollars ($20,000.00);
(vi) For payment of salaries or wages for state
officials or employees before the completion of the period for
which the compensation is being paid. Effective July 1, 2013,
all salary and wage payments to persons employed by the state of
Wyoming, other than the University of Wyoming, shall be made by:
(A) Direct deposit;
(B) Warrant;
(C) Debit card or other type of pay card; or
(D) Any combination of the methods identified in
this paragraph.
(vii) If the auditor elects to make payment to state
employees using a debit card or other type of pay card
authorized under paragraph (vi) of this subsection, any contract
the auditor enters into with a card issuer shall require the
issuer to provide the benefits of deposit insurance offered by
the Federal Deposit Insurance Corporation. The auditor's
contract with the card issuer also shall provide each employee
using a debit or other pay card one (1) or more free withdrawals
per pay period at a banking institution or in-network automatic
teller machine and shall prohibit the extension of credit and
the use of overdrafts;
(viii) For payment on a contract for capital
construction projects entered into by an agency under W.S. 9-2-
3006 unless the agency has certified that the contract for the
project has been reduced to writing before the contract is
performed, that the contract is in compliance with procedures of
the attorney general, is approved by the attorney general and is
filed with and approved by the state construction department.
(c) The state auditor may:
(i) Audit, settle and adjust the accounts of state
officers and employees who are required by law to collect state
revenue and pay it into the treasury;
(ii) Keep an account of any separate fund in the
state authorized by law and of all debts and credits between the
state and the United States, other states or persons;
(iii) Delegate to individual state agencies the
responsibility for preauditing vouchers. The state agencies to
which the responsibility is delegated shall perform the preaudit
function. The state auditor may specify reasonable conditions
and limitations upon any delegation under this subsection and
may rescind a delegation at any time upon reasonable notice in
writing to the agency;
(iv) Prescribe and require the use by state agencies,
of forms for all documents required by law in the performance of
his duties or which he may reasonably require therefor. The
state auditor may, when he deems it advisable for the promotion
of efficiency in state government, accept vouchers, invoices,
document images or signatures on electronic or other appropriate
media, as prescribed by rules and regulations of the state
auditor;
(v) Issue wire transfers, electronic transfer of
funds or other acceptable payment methods, in lieu of warrants,
for the payment of goods or services, provided requests for the
wire transfers are itemized accounts or vouchers certified under
penalty of perjury by the vendor and approved in the same manner
and procedure as followed in the preparation of warrant requests
as set forth in paragraph (b)(iii) of this section;
(vi) Repealed By Laws 1999, ch. 189, § 2.
(vii) Notwithstanding paragraph (b)(iii) of this
section, the state auditor may draw a warrant for prepayment for
goods or services when it is beneficial for the state to pay in
advance of receipt of the goods or services;
(viii) Employ legal counsel to review contracts
entered into by the state auditor in his official capacity and
perform other duties as assigned by the state auditor. Nothing
in this paragraph prohibits the state auditor from using the
services of the attorney general's office;
(ix) Notwithstanding W.S. 27-4-101(b), provide to
state employees who are paid through the uniform accounting and
payroll system the information required by W.S. 27-4-101(b):
(A) In writing;
(B) By electronic means; or
(C) By any other means which supplies the
required information in a form that the employee can retain in
written form.
(d) For purposes of any financial investigation or review
of any agency program or activity funded in whole or in part
with state funds, the attorney general, at the request of the
state auditor, may:
(i) Subpoena witnesses to appear before the state
auditor for oral examination;
(ii) Require the production or disclosure of any
matter relevant to the investigation or review including:
(A) The existence, description, nature, custody,
condition and location of any books, documents, records or other
tangible material; and
(B) The identity and location of persons having
knowledge of relevant facts or any other matter reasonably
calculated to lead to the discovery of evidence necessary or
related to the financial investigation or review.
(e) If any tangible materials subpoenaed under subsection
(d) of this section are located outside of this state, the
person to whom the subpoena is issued shall make the materials
available to the state auditor at a convenient location. If any
party fails or refuses to obey a subpoena or to provide
testimony as required under subsection (d) of this section, the
attorney general may, upon reasonable notice to all affected
persons, apply to the district court for an order compelling
compliance.
(f) Within one hundred eighty (180) days of the issuance
of subpoena pursuant to subsection (d) of this section, the
attorney general shall disclose to the party or parties
investigated that the investigation took place and the reasons
for it.
(g) The state auditor shall:
(i) Make a full report of any investigation conducted
under subsections (d) and (e) of this section;
(ii) Maintain the report made under paragraph (g)(i)
of this section in his files;
(iii) Annually report to the legislature on the
number, location by county and general extent of the
investigations.
(h) The state auditor shall have the authority to obtain
the financial and criminal background of an employee or
employment applicant of the state auditor in accordance with
W.S. 7-19-106 and 7-19-201.