§ 16-4-123 — Examinations of audit reports; violations; malfeasance by public officers and employees

(a) The director of the state department of audit shall
monitor and may examine each audit to determine if the audit is
in compliance with this act. The director shall have access to
the working papers of the auditor. If the director determines
an audit is not in compliance with this act, he shall notify the
governing body of the municipality and the auditor submitting
the audit report and in the case of a school district audit, the
state department of education, by submitting to them a statement
of deficiencies. If the deficiencies are not corrected within
ninety (90) days from the date of the statement of deficiencies
or within twelve (12) months after the end of the fiscal year of
the municipality, whichever is later, the director shall proceed
in the same manner as if no report had been filed.
(b) If the director of the state department of audit, in
examining any audit report, finds an indication of violation of
state law, he shall, after making an investigation as deemed
necessary, consult with the attorney general, and if after
investigation and consultation there is reason to believe there
has been a violation of state law on the part of any person, the
facts shall be certified to the attorney general who shall cause
appropriate proceedings to be brought.
(c) If it appears an auditor has knowingly issued an audit
report under the provisions of this act containing any false or
misleading statement, the director of the state department of
audit shall report the matter in writing to the Wyoming board of
certified public accountants and to the municipality.
(d) Any member of the governing body or any member,
officer, employee or agent of any department, board, commission
or other agency who knowingly and willfully fails to perform any
of the duties imposed upon him by this act, or who knowingly and
willfully violates any of the provisions of this act, or who
knowingly and willfully furnishes to the auditor or his employee
any false or fraudulent information is guilty of malfeasance
and, upon conviction thereof, the court shall enter judgment to
remove the person from office or employment. It is the duty of
the court rendering the judgment to cause immediate notice of
removal from office or employment to be given to the proper
officer of the municipality so the vacancy thus caused may be
filled.
(e) The director of the state department of audit shall
report willful violations of this act by any municipal officer
to the attorney general for appropriate criminal and civil
proceedings. The county or district attorney shall furnish
assistance to the attorney general when requested.