Wyoming § 16-4-121 Required annual audits; conduct; expenses;
commencement and completion; additional requirements for school
audits

Wyoming Statutes

§ 16-4-121 — Required annual audits; conduct; expenses; commencement and completion; additional requirements for school audits

Wyoming § 16-4-121

Title 16City, County, State and Local Powers

Ch. 4UNIFORM MUNICIPAL FISCAL PROCEDURES; PUBLIC

Art. 1UNIFORM MUNICIPAL FISCAL PROCEDURES

This text of Wyoming § 16-4-121 (Required annual audits; conduct; expenses; commencement and completion; additional requirements for school audits) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 16-4-121 (2026).

Text

(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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(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 shall comply with the requirements of W.S.