§ 28-8-107 — Auditing of state agencies; management audit committee; factors to be considered in audit reports

(a) During every regular session the president of the
senate and the speaker of the house of the Wyoming legislature
shall each appoint five (5) members of their respective bodies
to a management audit committee. Appointments to the committee
by each presiding officer shall reflect as nearly as possible
the percentage of the elected membership of the majority and
minority parties of each house, provided that not more than four
(4) members appointed by each presiding officer shall be from
the same political party. The committee may appoint one (1)
additional member of the legislature to this committee.
(b) The legislative service office, at the direction of
the management audit committee, subject to management council
budget priorities, and subject to general policies established
by the legislature when in regular or special session, shall:
(i) Conduct audits of agencies which may include:
(A) Program evaluations;
(B) Performance audits;
(C) Analyses of policy alternatives;
(D) Audits of the accounts and operations of any
agency or of any entity directly or indirectly receiving state
funds;
(E) Repealed by Laws 1995, ch. 97, § 2.
(ii) Conduct post-audits to determine if specific
recommendations and problems revealed by a first audit have been
corrected.
(c) The legislative service office shall prepare a report
of each audit conducted and submit a copy of the audit report to
the agency being reviewed for comment. The agency has fifteen
(15) days, unless otherwise authorized by the committee, to
submit a written response to the report to the legislative
service office. The completed audit report, which includes the
agency response, if any, shall be transmitted to the management
audit committee for review and discussion with the agency
officials and the legislative auditors. This review and
discussion of the audit report shall be conducted by the
committee in executive session. Following review the audit
report may be released unless the committee requests the
legislative service office to obtain supplemental information. A
copy of the completed report and any supplemental information
shall be distributed to the governor and each member of the
legislature.
(d) The contents of the audit report, its findings and
documentation are confidential and shall not be disclosed by any
member of the management audit committee or employee of the
legislative service office or agency being audited until the
completed audit report is released, but the committee may
discuss the contents of the audit report with the governor
before release of the final report. The chairman of the
management audit committee and the director may disclose and
discuss any report made pursuant to W.S. 28-8-108(c) with the
governor regardless of the status of the audit report.
(e) Auditing standards adopted by the management audit
committee and approved by the management council shall be used
in conducting audits and shall follow industry best practices,
program evaluation standards and performance audit standards.
The audit shall consider:
(i) Whether the funds which have been appropriated or
otherwise allotted by the legislature to the various state
agencies have been expended in accordance with legislative
intent;
(ii) Whether administrative programs are being
conducted according to legislative intent;
(iii) Whether funds and properties handled by an
agency or held in trust have been properly administered;
(iv) That reports and financial statements by the
agency disclose fully the nature and scope of the activities
conducted and provide a proper basis for evaluating the agency's
operations;
(v) Whether there is duplication or overlap of
services;
(vi) Whether there are alternative means of achieving
the same results;
(vii) Any other factors relating to the efficiency,
economy and effectiveness of the agency being audited.
(f) Repealed by Laws 1995, ch. 97, § 2.
(g) As used in this section, "agency" means any state
agency, division or department of any state agency, institution,
council, board, commission or any other unit, subunit or program
of state government.
(h) The management audit committee may exercise the
subpoena power granted by W.S. 28-1-109(a) by unanimous request
of the chairman and vice-chairman or upon the request of a
majority of the members of the committee.