§ 35-9-618 — Annual audit; state's liability

(a) The director of the Wyoming retirement system shall
hire an independent audit firm to perform an annual audit of the
account established under W.S. 35-9-617 and shall report audit
findings to the board and the governor.
(b) Nothing in this article shall be construed to:
(i) Except for obligations transferred pursuant to
W.S. 35-9-617(c), acknowledge any past, present or future
liability of or obligate the state of Wyoming for contribution
except the employer's contributions provided for in this
article, to either the volunteer firefighter, EMT and search and
rescue pension system provided by this article or any other
retirement system previously existing in the state of Wyoming;
or
(ii) Constitute a contract or binding obligation of
any kind whatsoever or, except as provided in subsection (c) of
this section, to create or grant any vested right or interest in
any individual, corporation or body politic.
(c) If the account is terminated, all affected members
have a nonforfeitable interest in their benefits that were
accrued and funded to date. The value of the accrued benefits to
be credited to the account of each affected member shall be
calculated as of the date of termination.