(a)The director of the state department of audit shall
instruct public officers in the proper handling of the accounts
of their offices and provide comprehensive written materials. In
lieu of directly instructing public officers, the director may
develop and maintain a list of approved courses. All public
officers shall receive instruction within one (1) year of
assuming office or assuming responsibility for handling the
accounts of their office. The director may waive or modify the
requirement for public officers to receive instruction within
one (1) year of assuming office or responsibility for handling
the accounts of their office if no approved courses exist in a
virtual format, if available courses are cost prohibitive or if
the public officer has completed one (1) or more relevant
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(a) The director of the state department of audit shall
instruct public officers in the proper handling of the accounts
of their offices and provide comprehensive written materials. In
lieu of directly instructing public officers, the director may
develop and maintain a list of approved courses. All public
officers shall receive instruction within one (1) year of
assuming office or assuming responsibility for handling the
accounts of their office. The director may waive or modify the
requirement for public officers to receive instruction within
one (1) year of assuming office or responsibility for handling
the accounts of their office if no approved courses exist in a
virtual format, if available courses are cost prohibitive or if
the public officer has completed one (1) or more relevant
graduate degrees or professional certification programs or
otherwise has an educational background that obviates the need
for additional training as determined by rule of the department
of audit. The training may be completed on the public officer's
personal time. A public officer shall handle the accounts of his
office strictly in conformance with the instructions of the
director or any approved course and in the manner required by
law. If any public officer willfully neglects or refuses to
handle his accounts in the manner required, the director may
request the governing body with oversight over the public
officer or other appropriate authority to remove the public
officer or provide increased oversight. For purposes of this
section, a "public officer" shall be defined as:
(i) The person or persons directly responsible for
handling the accounts of their public office; and
(ii) For entities managed by a governing body,
members of the governing body with oversight over the person or
persons directly responsible for handling the accounts of their
public office.
(b) Reports of books and accounts filed in the office of
the director of the state department of audit as required by
W.S. 9-1-507(a)(iii) shall be filed within three (3) months
after the end of the fiscal year being reported, and shall be in
such form and detail as the director may require. Upon a
request in writing and good cause shown, the director may allow
an extension of time for filing a report or such additional
information as may be required. For purposes of this subsection,
"good cause" means reasons beyond the control of the reporting
entity. The director of the department of audit may require the
reporting entity to provide a letter of engagement with a
certified public accountant or other evidence of good faith to
establish good cause.
(c) If a report is not filed in the director's office
within the time allowed, the director may proceed to have an
audit, or other oversight, as required, performed and may
recover the cost of the audit or other oversight in the manner
provided in W.S. 16-4-121(e).