Wyoming § 16-4-122 Required annual audits; reports; contents and
filing

Wyoming Statutes

§ 16-4-122 — Required annual audits; reports; contents and filing

Wyoming § 16-4-122

Title 16City, County, State and Local Powers

Ch. 4UNIFORM MUNICIPAL FISCAL PROCEDURES; PUBLIC

Art. 1UNIFORM MUNICIPAL FISCAL PROCEDURES

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Bluebook

Wyo. Stat. Ann. § 16-4-122 (2026).

Text

(a)Audit reports shall conform to generally accepted accounting principles as provided by W.S. 16-4-121(c).

(b)Copies of the audit reports shall be filed with and preserved by the county clerk of each affected county and shall be open to inspection by any interested person. Copies of all audits shall also be filed with the director of the state department of audit. Copies of school audits shall also be filed with the state department of education on or before December 15 following the end of the audited fiscal year. Copies of community college audit findings shall also be filed with the community college commission and the state budget department as provided by W.S. 21-18-204.

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(a) Audit reports shall conform to generally accepted
accounting principles as provided by W.S. 16-4-121(c).
(b) Copies of the audit reports shall be filed with and
preserved by the county clerk of each affected county and shall
be open to inspection by any interested person. Copies of all
audits shall also be filed with the director of the state
department of audit. Copies of school audits shall also be filed
with the state department of education on or before December 15
following the end of the audited fiscal year. Copies of
community college audit findings shall also be filed with the
community college commission and the state budget department as
provided by W.S. 21-18-204.