§ 9-2-2003 — Department of audit created; director appointed; structure; authority; reporting

(a) As part of the reorganization of Wyoming state
government, there is created a department of audit consisting of
the agencies, programs and functions specified in this section.
(b) The administrative head of the department shall be a
director appointed by a majority of the governor, secretary of
state and state treasurer with the advice and consent of the
senate. The director shall serve for a term of six (6) years and
may be removed by a majority of those officials appointing him
only for misfeasance, malfeasance or nonfeasance in office. The
initial appointment shall be made not later than July 1, 1989
and shall expire on March 1, 1991.
(c) The director shall prepare a plan for reorganization
of the agencies, programs and functions specified in this
section and submit it to the governor for approval. The
department reorganization plan, as approved, shall be submitted
to the joint appropriations committee and joint revenue interim
committee of the legislature and made available to the public.
Each committee shall hold at least one (1) public hearing
regarding the plan before the 1990 budget session of the
legislature convenes. The plan, as approved by act of the
legislature, shall be implemented not later than July 1, 1990.
The reorganization plan required under this section shall
include the public lands loan and grant examination function
within the office of the commissioner of public lands. The
Wyoming Government Reorganization Act of 1989 applies to the
development and presentation of the plan required under this
subsection.
(d) Notwithstanding subsection (c) of this section, the
department of audit shall commence operations on July 1, 1989.
The department shall consist of the office of the state examiner
and staff of the department of revenue and taxation and the
state auditor's office transferred to the department of audit by
this act. The director of the department, with the approval of
the governor, shall structure the department in as similar a
manner as practicable to other departments created in accordance
with the Wyoming Government Reorganization Act of 1989.
(e) Notwithstanding any other provision of law, the
department of audit is authorized to conduct audits for the
collection of federal and state mineral royalties and for
collection of taxes imposed under Title 39, Wyoming Statutes,
and may exercise the same authority with respect to audits that
the state auditor and the department of revenue and taxation did
on June 30, 1989.
(f) When in the course of an audit of state or federal
mineral royalties the department discovers underpayment of
private mineral royalties to a Wyoming royalty owner, it shall
report the underpayment to the royalty owner if ascertainable.
(g) In addition to the other powers and duties granted by
law, either express or implied, the director shall have the
following powers and duties:
(i) To coordinate the auditing of state taxes, state
royalties, federal mineral royalties and other revenue matters;
(ii) To prescribe reasonable rules and regulations as
provided by the Wyoming Administrative Procedure Act, W.S.
16-3-101 through 16-3-115, which are no more stringent nor
require more record keeping than the provisions of any or all
tax, royalty and other revenue measures which are administered
by the state of Wyoming;
(iii) To conduct audits at the request of any state
agency, of persons or any other entity providing goods or
services or both, to the state of Wyoming under contract.
However, the audits shall be limited to matters within the scope
of the contract;
(iv) To request the attorney general to issue
investigative subpoenas relating to an audit for the following
purposes:
(A) To subpoena witnesses to appear before the
department auditors for oral examination;
(B) To require the production or disclosure of
any matter relevant to the investigation or review including:
(I) The existence, description, nature,
custody, condition and location of any books, documents, records
or other tangible material; and
(II) The identity and location of persons
having knowledge of relevant facts or any other matter
reasonably calculated to lead to the discovery of evidence
necessary or related to the financial investigation or review.
(h) If any tangible materials subpoenaed under paragraph
(g)(iv) of this section are located outside of this state, the
person to whom the subpoena is issued shall make the materials
available to the department auditors at a convenient location.
If any party fails or refuses to obey a subpoena or to provide
testimony as required under paragraph (g)(iv) of this section,
the attorney general may, upon reasonable notice to all affected
persons, apply to the district court for an order compelling
compliance.
(j) Within one hundred eighty (180) days of the issuance
of a subpoena pursuant to paragraph (g)(iv) of this section, the
attorney general shall disclose to the party or parties
investigated that the investigation took place and the reasons
for it.
(k) The director shall:
(i) Make a full report of any investigation conducted
under paragraph (g)(iv) and subsection (h) of this section;
(ii) Maintain the report made under paragraph (i) of
this subsection in his files;
(iii) Annually report to the joint revenue interim
committee and the joint minerals, business and economic
development interim committee on the number, location by county
and general extent of the investigations.