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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