Wyoming Statutes
§ 16-4-121 — Required annual audits; conduct; expenses; commencement and completion; additional requirements for school audits
Wyoming·Title 16 City, County, State and Local Powers·Ch. 4 UNIFORM MUNICIPAL FISCAL PROCEDURES; PUBLIC·Art. 1 UNIFORM MUNICIPAL FISCAL PROCEDURES
(a)The governing body of each municipality shall cause to
be made an annual audit of the financial affairs and
transactions of all funds and activities of the municipality for
each fiscal year. At the option of the governing body, audits
may be made at more frequent intervals.
(b)The governing body shall make available all documents
and records required to perform the audit upon request by the
independent auditor.
(c)The audits shall be conducted by independent auditors
in accordance with generally accepted auditing standards as
promulgated by the AICPA in their guidelines for audits of state
and local government units. The audit procedures shall be
performed in accordance with "Government Auditing Standards",
issued by the comptroller general of the United States. Any
audit performed s
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Nearby Sections
15
§ 16-4-101
Short title§ 16-4-102
Definitions§ 16-4-103
Budget requirements§ 16-4-106
Property tax levy§ 16-4-107
Authorized purchases or encumbrances§ 16-4-109
Budget hearings§ 16-4-110
Limitation on appropriations§ 16-4-111
Adoption of budget§ 16-4-113
General fund budget increase§ 16-4-114
Emergency expenditures§ 16-4-115
Appropriations lapse; prior claims