reglab/statecodes huggingface dataset:
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 2 - FEES, BONDS AND SECURITY › Section 2-2 - Application fee

Current through July 13, 2024
The Commissioner shall collect from every applicant a
				  nonrefundable application fee in the sum of two thousand five hundred dollars
				  ($2,500.00).
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 2 - FEES, BONDS AND SECURITY › Section 2-3 - Annual renewal fee

Current through July 13, 2024
In addition to any fees assessed by the registry, the
				  Commissioner shall collect from every licensee an annual renewal fee in an
				  amount determined as follows:
(a)
				$500.00 annual renewal fee if the licensee's total yearly volume is
				$0.00.
(b) $2,500.00 annual renewal
				fee if the licensee's total yearly volume is at least $0.01 and less than
				$1,000,000.00.
(c) $5,000.00
				annual renewal fee if the licensee's total yearly volume is at least
				$1,000,000.00 and less than $10,000,000.00.
(d) $10,000.00 annual renewal fee if the
				licensee's total yearly volume is at least $10,000,000.00 and less than
				$50,000,000.00.
(e) $15,000.00
				annual renewal fee if the licensee's total yearly volume is $50,000,000.00 or
				more.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 2 - FEES, BONDS AND SECURITY › Section 2-4 - Change in control

Current through July 13, 2024
Whenever there is a change in control pursuant to
				  W.S.
				  40-22-114, a licensee shall submit an
				  application for a new license including a fee in the sum of two thousand five
				  hundred dollars ($2,500.00).
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 2 - FEES, BONDS AND SECURITY › Section 2-5 - Determining surety bond or security amount

Current through July 13, 2024
The licensee shall submit annually with the renewal
				  application, the appropriate bond or other security device required under
				  W.S.
				  40-22-106 based on the average daily balance
				  of the licensee's outstanding payment instruments for Wyoming residents for the
				  preceding year (July 1 through June 30).
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 5 - PRACTICE AND PROCEDURE › Section 5-1 - Authority

Current through July 13, 2024
This Article is promulgated in part pursuant to
				  W.S.
				  16-3-102(a)(i) (mandate to
				  promulgate rules of practice and procedure).
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 5 - PRACTICE AND PROCEDURE › Section 5-2 - Representation before the Commissioner; Notice of Appearance

Current through July 13, 2024
(a) A person may represent itself, or may be
				represented either by a Wyoming attorney or by a qualified foreign attorney, in
				proceedings before the Commissioner.
(b) Each Wyoming attorney and each qualified
				foreign attorney shall file with the Commissioner a notice of appearance before
				representing a party in connection with a hearing under this Article. In the
				case of a qualified foreign attorney, the notice of appearance shall have no
				meaning or effect unless and until his associated Wyoming attorney shall have
				also filed with the Commissioner a notice of appearance. All notices of
				appearance shall set forth all facts necessary to determine that the attorney
				is either a Wyoming attorney or a qualified foreign attorney and is authorized
				to represent his client under this Section.
(c) Division counsel shall not be required to
				file a notice of appearance.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 5 - PRACTICE AND PROCEDURE › Section 5-3 - Ex Parte Communication

Current through July 13, 2024
Unless required for the disposition of ex parte matters
				  authorized by law, the Commissioner shall not consult directly or indirectly
				  with any party regarding a submission, except as allowed under
				  W.S.
				  16-3-111.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 5 - PRACTICE AND PROCEDURE › Section 5-4 - Transcripts of Hearings

Current through July 13, 2024
(a) If a person
				desires a copy of those portions of the recording of a hearing that are
				available for public inspection, it shall request the same in writing. Such
				request shall be delivered to the Commissioner, along with a fee that the
				Commissioner shall determine on a case-by-case basis to recoup to the Division
				the total cost of services and materials necessary to make the copy, including
				any editing necessary to prevent the disclosure of protected material. Upon
				receipt of the request and the required fee, the Commissioner shall provide
				such copy to the requesting party as soon as practicable.
(b) If a party desires that a hearing be
				transcribed by court reporter, it must so inform the Commissioner and the
				presiding officer in writing and make the necessary arrangements and pay all
				associated costs related to the same. In each such case, the court reporter
				shall not record protected material nor any proceedings that the party
				providing the court reporter is not permitted to attend.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-1 - Wyoming Administrative Procedure Act (WAPA)

Current through July 13, 2024
The WAPA as defined by
				  W.S.
				  16-3-115 is incorporated herein by
				  reference.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-3 - Confidentiality

Current through July 13, 2024
(a) All matters and proceedings arising out
				of or related to an application or a suspension or revocation shall be
				confidential, except as otherwise provided in this Section.
(b) At the hearing, the hearing officer may
				adjourn the public portion of the hearing at any time to consider or receive
				any protected material in a session that is not open to the public. To the
				extent that information is disclosed at public portions of the hearing, such
				information shall not be confidential.
(c) The hearing officers findings of fact and
				conclusions of law and report and recommendation to the Commissioner shall not
				be confidential and shall be available for public inspection under the Wyoming
				Public Records Act.
(d) After the
				Commissioner has rendered his final decision after the hearing, any written
				report of such decision shall not be confidential and shall be available for
				public inspection under the Wyoming Public Records Act.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-4 - Appointment of Hearing Officer

Current through July 13, 2024
The Commissioner may appoint a hearing officer to preside at
				  any proceeding before the Commissioner. The hearing officer shall be an
				  employee of the Division of Banking or an employee of another agency designated
				  by the Commissioner to act as presiding officer. As used in this Chapter
				  "hearing officer" includes the Commissioner if presiding at a hearing allowed
				  under these rules.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-5 - Discovery and Depositions

Current through July 13, 2024
(a) Until ten (10)
				days before the hearing, discovery and the taking of depositions shall be
				available to the parties as provided in
				W.S.
				16-3-107.
(b) The Commissioner is subject to the
				discovery provisions of this Section but neither the Commissioner nor any
				employee of the Division shall be required to disclose protected material, nor
				shall any of them be compelled to testify or give a deposition. Discovery
				sought from any employee of the Division initially shall be by written
				application to the Commissioner. If the Commissioner refuses to allow discovery
				in whole or in part, the aggrieved party may apply to the district court for
				the district in which the hearing is to be conducted for an order directed to
				the appropriate person to compel discovery.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-6 - Pre-hearing Conference; Agenda

Current through July 13, 2024
(a) At least five
				(5) days before the hearing, the hearing officer shall conduct a pre-hearing
				conference to consider the matters specified in subsection (d) of this Section.
				All parties shall attend the conference. The hearing officer may require each
				party to submit a memorandum to address the matters specified in subsection (d)
				of this Section. The conference may be conducted by telephone conference call
				or other suitable means by which all persons who are part of the conference may
				actively participate in the conference and can be heard by all other persons
				who are part of the conference.
(b)
				The Commissioner, after consultation with the hearing officer, may delegate the
				responsibility for conducting the pre-hearing conference to the deputy banking
				commissioner, to division counsel or to such other employee of the Division as
				he may deem appropriate.
(c) The
				hearing officer shall give each party at least five (5) days notice of the
				date, time and place for the pre-hearing conference.
(d) The following matters shall be considered
				at the pre-hearing conference:
(i) The names
				and addresses of witnesses whom each party intends to call to testify at the
				hearing, together with a detailed summary of the testimony expected from each
				witness;
(ii) The documentary
				evidence each party intends to introduce at the hearing;
(iii) The number, description, and purpose of
				all demonstrative exhibits each party intends to use at the hearing;
(iv) Material facts, if any, of which the
				hearing officer will be requested to take official notice pursuant to
				W.S.
				16-3-108(d);
(v) Stipulations of fact and documentary
				evidence to be admitted into the record;
(vi) Matters requiring consideration or
				submission to the hearing officer in executive session;
(vii) The length of time to be devoted to
				presentation of cases and delivery of opening and closing statements;
(viii) Any other matters that will simplify
				the issues or otherwise allow the hearing to be conducted more efficiently and
				quickly; and
(ix) A determination
				as to whether briefs are to be filed.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-7 - Right to Appear at Hearing; Public Comment

Current through July 13, 2024
(a) Only parties
				may appear before the hearing officer at a hearing. Whether for himself or in a
				representative capacity, any individual may testify provided that he is called
				by a party or by the hearing officer.
(b) The hearing officer, in his discretion,
				may permit persons in attendance at the hearing to present oral comments at the
				conclusion of the hearing. The hearing officer and the parties may ask
				questions of any person who presents oral comments at the hearing.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-8 - Open Hearing; Executive Session

Current through July 13, 2024
(a) The hearing
				shall be open to the public. If a person disrupts a hearing or otherwise
				prevents the orderly conduct of the hearing, the hearing officer shall remove
				the person from the hearing and continue in session, or he may recess the
				hearing.
(b) At any time during the
				hearing, the hearing officer may adjourn and reconvene in executive session to
				consider protected material. Executive sessions of the hearing shall not be
				open to the public.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-9 - Order of Procedure

Current through July 13, 2024
(a) The hearing
				shall be conducted substantially as follows:
(i) The hearing officer shall call the
				hearing to order and call the case to be heard;
(ii) The hearing officer shall address any
				motions or preliminary matters to be heard, including introduction of exhibits,
				stipulated facts and evidence, and matters to be noticed officially by the
				hearing officer;
(iii) The hearing
				officer shall administer to all witnesses an oath or affirmation in
				substantially the manner prescribed in
				W.S.
				1-12-114;
(iv) Each party may make an opening
				statement, in the same order as evidence is to be presented, as set forth in
				this Section;
(v) The applicant or
				licensee shall present its case;
(vi) The Division shall present its
				case;
(vii) All parties shall be
				accorded a reasonable amount of time to cross-examine witnesses presented by
				another party;
(viii) All parties
				may present rebuttal evidence, if any, in the order and within the time limits
				prescribed by the hearing officer; and
(ix) Each party may make a closing statement.
				Closing statements shall be made in the reverse order as cases were presented.
				The hearing officer shall determine the amount of time for each party to make
				its closing statement.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-10 - Nature of Hearing; Presentation of Evidence

Current through July 13, 2024
(a) The
				purpose of the hearing is to obtain a full and true disclosure of all relevant
				and material facts so that the findings, decisions and orders of the hearing
				officer are rendered upon information as complete and trustworthy as is
				practicable. Hearings are not intended to be adversarial in nature.
(b) The taking of evidence shall be governed
				by W.S.
				16-3-108. Documentary and other physical
				evidence submitted for the hearing officers consideration shall be marked as
				exhibits. Upon such marking, such evidence shall become part of the
				record.
(c) The hearing officer
				shall exercise reasonable control over the manner and order of questioning
				witnesses and presenting other evidence so as to:
(i) Make more effective the ascertainment of
				the truth and a full and true disclosure of relevant and material
				facts;
(ii) Avoid needless
				consumption of time;
(iii) Avoid
				presentation of irrelevant, immaterial or unduly repetitious
				evidence;
(iv) Avoid the public
				disclosure of protected material;
(v) Protect the witness from harassment and
				undue embarrassment; and
(vi)
				Maintain an orderly and efficient hearing.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-11 - Reopening of Hearing

Current through July 13, 2024
Upon reasonable notice to all parties, the hearing officer ma
				  y reopen the hearing at any time prior to the issuance of his findings of fact,
				  his conclusions of law and his decision and/or order relating to the hearing.
				  To the extent possible, a reopened hearing shall be held in the same community
				  and at the same location as the initial hearing.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-12 - Records of Hearing and Executive Sessions

Current through July 13, 2024
(a) The record
				of the hearing shall include:
(i) All formal
				and informal notices, pleadings, motions and intermediate rulings;
(ii) Evidence received or considered,
				including matters officially noticed;
(iii) Questions and offers of proof,
				objections and rulings on the same; and
(iv) Any opinion, findings, conclusions,
				decision or order of the Commissioner.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-13 - Recording of Hearings

Current through July 13, 2024
The hearing shall be recorded verbatim steno graphically, or
				  by court reporter, videotape, audiotape or any other means of verbatim
				  recording as may be determined by the hearing officer.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-14 - Briefs

Current through July 13, 2024
Each party may file with the hearing officer a brief on
				  issues relevant to the hearing. Briefs must be filed within five (5) days after
				  the hearing. Each brief shall become a part of the record. A party who files a
				  brief shall serve a copy on all other parties. A party may file only one (1)
				  brief in connection with a hearing.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-15 - Findings and Conclusions

Current through July 13, 2024
In any proceeding before the hearing officer:
(a) The parties have a right to submit
				proposed findings of fact and conclusions of law or a proposal for decision.
				The hearing officer shall set reasonable deadlines for submission of proposed
				findings of fact and conclusions of law.
(b) Proposed findings of fact submitted under
				this section must be supported by concise and explicit statements of underlying
				facts developed from the record with specific reference to where in the record
				the facts appear.
(c) The
				Commissioner may direct the hearing officer to write proposed findings of fact
				and conclusions of law. The Commissioner may also direct the hearing officer to
				write a recommended decision.
(d)
				All parties shall have an opportunity to file objections to proposed findings
				of fact and conclusions of law and orders submitted by any party or by the
				hearing officer.
(e) The hearing
				officer shall establish deadlines for the filing of proposed findings of fact
				and conclusions of law and orders.
(f) After the expiration of time for filing
				objections, the Commissioner shall consider the proposal for decision. The
				Commissioner may:
(i) Adopt the proposal for
				decision, in whole or in part;
(ii)
				Decline to adopt the proposal for decision, in whole or in part; or
(iii) Direct the hearing officer to give
				further consideration to the proceeding with or without reopening the
				hearing.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 6 - CONTESTED CASES › Section 6-16 - Unclaimed Exhibits

Current through July 13, 2024
Within sixty (60) days after the expiration of all periods
				  within which an appeal of a final determination must be filed, the parties
				  shall retrieve all exhibits. After that time, the Commissioner may dispose of
				  any exhibits not so retrieved.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 7 - ORDERS AND PETITIONS › Section 7-1 - Special Definitions

Current through July 13, 2024
(a) As used in this
				Chapter:
(i) "Appeal period" means the period
				of seven (7) days after the date on which an ordered person receives a notice
				of intent.
(ii) "Notice date" means
				the date on which the petitioner is served with a notice of intent, which shall
				conclusively be the date shown on the return receipt or other reliable report
				of service.
(iii) "Order" means any
				order issued by the Commissioner under the authority of the Wyoming Money
				Transmitters Act including a penalty order and a temporary order.
(iv) "Ordered person" means a person who or
				which is the subject of an order and upon whom or which the order is to operate
				directly.
(v) "Penalty order" means
				an order, or such portion of an order, that imposes a civil monetary
				penalty.
(vi) "Petition" means the
				request for hearing that a petitioner may file pursuant to
				W.S.
				40-22-111(c) and W.S.
				W.S.
				40-22-128.
(vii) "Petitioner" means a person who files a
				petition. A petitioner may be a an applicant for license, a license holder or
				an authorized delegate.
(viii)
				"Receipt date" means the date on which the Commissioner is served with a
				petition.
(ix) "Temporary order"
				means an order issued pursuant to W.S. W.S.
				W.S.
				40-22-122.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 7 - ORDERS AND PETITIONS › Section 7-2 - Issuance of Orders

Current through July 13, 2024
(a) The
				Commissioner is empowered to issue orders under the enforcement article. All
				orders shall be in writing.
(b) All
				orders shall be delivered to the ordered person;
(i) By certified mail, addressed to the last
				known address of the ordered person, as shown on the records of the Division,
				or
(ii) In the manner provided for
				service of process under the Wyoming Rules of Civil Procedure.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 7 - ORDERS AND PETITIONS › Section 7-3 - Content of Notices of Intent and Orders

Current through July 13, 2024
(a) A notice of
				intent shall include the following:
(i) The
				name and street mailing address of each ordered person.
(ii) If the ordered person is an officer or
				director of a financial institution or a holding company, the name and street
				mailing address of the financial institution or a holding company with which he
				is affiliated.
(iii) The effective
				date of the order, unless specified in the proposed order.
(iv) If the order includes a penalty order or
				is issued simultaneously with a penalty order, a statement as to the amount of
				the civil penalty for each proscribed activity and the total amount of the
				civil penalty to be assessed (which total may be expressed as a maximum amount
				that will accrue daily for so long as the proscribed activity
				continues).
(v) A statement of the
				grounds for issuing the order, including citation to the statute or rule
				involved, if any.
(vi) A statement
				of the facts in support of the allegations contained in the grounds for issuing
				the order.
(vii) A statement
				informing the ordered person that it has the right to a hearing on the order
				before the Board in accordance with the Board Regulations and these Regulations
				and that failure to request a hearing within the appeal period will result in
				the order becoming final.
(viii) A
				copy of the proposed order.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0004 - Money Transmitters › Chapter 7 - ORDERS AND PETITIONS › Section 7-4 - Final Orders

Current through July 13, 2024
(a) A proposed
				order shall become effective upon the later to occur of
(i) The date specified in the
				order;
(ii) The date of the order,
				if no effective date is specified in the order;
(iii) The date on which the order is
				delivered to the ordered person, if no effective date is specified in the order
				and the order is undated.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-1 - Authority

Current through July 13, 2024
The Director of the Department of Audit is required by law to
				  supervise the books, financial accounts, and financial records of all state
				  agencies and institutions, counties, school districts, municipalities, and
				  special districts in Wyoming. The Director must require correction of faulty or
				  erroneous systems of accounting, and provide instruction in proper accounting
				  procedures to county and municipal officers. The Director may require reports
				  of books and accounts, and may perform audits or specified procedures when
				  necessary. The Director is responsible for ensuring compliance with audit
				  requirements imposed by the Uniform Municipal Fiscal Procedures Act. These
				  rules implement procedures necessary to permit the Director to fulfill
				  statutory obligations, including the determination of financial reports to be
				  filed, when audits and specified procedures shall be required, and to establish
				  the format for additional reporting by local governments. [Wyoming
				  Statutes
										9-1-507,
				  16-4-122,
				  16-4-123]
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-2 - Scope

Current through July 13, 2024
These rules establish a system of reporting financial
				  activities and accounting procedures to enable the Director of the Department
				  of Audit to ensure that public funds are being uniformly and properly accounted
				  for, that accounting systems are adequate, and that erroneous or faulty
				  accounting systems are properly corrected. To the extent possible, reports made
				  by the reporting entities for other purposes will be utilized to avoid
				  duplication of effort. This Chapter will apply to all public entities described
				  in W.S.
				  9-1-507(a)(i) and (iii)
				  unless exempted for good cause by the Director and to those public entities
				  described in W.S. 91-507 (a)(iii), (vii), and (viii).
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-3 - Purpose

Current through July 13, 2024
Accurate and uniform reporting of financial information is
				  necessary to determine the level of supervisory oversight necessary for local
				  governments. The Department is required to provide financial information to the
				  legislature and to other state, federal, and private agencies, regarding the
				  cost of operating and maintaining state and local government, special
				  districts, and specific government programs. The reports and reporting methods
				  required by these rules are to ensure uniformity and accuracy in reporting
				  revenues, expenditures, and financial activities by the reporting entities in
				  order for the Department to fulfill its supervisory and audit
				  responsibilities.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-5 - Guidance

Current through July 13, 2024
Manuals, handbooks, and worksheets are available on the
				  Department of Audit, Public Funds website.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-6 - Annual Census Report Information

Current through July 13, 2024
(a) To avoid
				duplication of effort, the annual census report currently being filed with the
				federal bureau of the census, or with the Department, by all entities required
				to report to the Department, will be utilized by the Department to the extent
				possible to obtain the required revenue, expenditure, and financial activity
				information. The Department will seek approval from the appropriate federal
				authority for modification of the annual census report form, if necessary, to
				provide the information required by the Department. However, refusal of the
				federal authority to modify the census report form shall not alter the
				obligation of the reporting entity to provide the Department with the required
				information;
(b) The Department
				will make available reporting forms, upon request, to any entity which is not
				required to file an annual census report but which is required to report to the
				Department.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-7 - Report Format

Current through July 13, 2024
(a) Informational
				(census) report forms may include, but are not limited to:
(i) County Treasurer's Abstract Statement
				(F-66)(WY-l)
(ii) County Clerk's
				Abstract Statement (F-66)(WY-la)
(iii) Annual City and Town Financial Report
				(F-66)(WY-2)
(iv) Special Purpose
				Districts
(A) Special Agencies
				(F-32)
(B) Major Special Agencies
				(F-66-WY-4)
(v) Survey
				of County Board Finances (PF-1-02)
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-7 - Report Forms

Current through July 13, 2024
(a) Informational
				(census) report forms may include, but are not limited to:
(i) County Treasurer's Abstract Statement
				(F-66)(WY-l)
(ii) County Clerk's
				Abstract Statement (F-66)(WY-la)
(iii) Annual City and Town Financial Report
				(F-66)(WY-2)
(iv) Special Purpose
				Districts
(A) Special Agencies
				(F-32)
(B) Major Special Agencies
				(F-66-WY-4)
(v) Survey
				of County Board Finances (PF-1-02)
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-8 - Instructions for Reporting; Compliance Required

Current through July 13, 2024
(a) It is
				recognized that reported census financial data may not always agree with
				audited financial statements or with accounting entries made in accordance with
				Generally Accepted Accounting Principles (GAAP);
(b) To ensure that financial data reported to
				the Department is uniformly identified, grouped, and reported, the Director
				shall provide specific instructions for completion of each reporting form. The
				reporting entity must comply with the Director's instructions, even though
				compliance requires modification of internal accounting programs, procedures,
				or reports. [W.S.
				9-1-510(a)]
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-8 - Instructions For Reporting; Compliance Required

Current through July 13, 2024
(a) It is
				recognized that reported census financial data may not always agree with
				audited financial statements or with accounting entries made in accordance with
				Generally Accepted Accounting Principles (GAAP);
(b) To ensure that financial data reported to
				the Department is uniformly identified, grouped, and reported, the Director
				shall provide specific instructions for completion of each reporting form. The
				reporting entity must comply with the Director's instructions, even though
				compliance requires modification of internal accounting programs, procedures,
				or reports. [W.S. 9-1-510(a)]
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-9 - Time for Filing Reports

Current through July 13, 2024
The required reports shall be filed in the office of the
				  Director of the Department no later than September
				  30th for the prior fiscal year being reported. The
				  reports included in this section are identified in section
				  7 of
				  this chapter of these rules. Copies of publications of hearings relevant to the
				  reports shall be included in these filings.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-9 - Time For Filing Reports

Current through July 13, 2024
The required reports shall be filed in the office of the
				  Director of the Department no later than September
				  30th for the prior fiscal year being reported. The
				  reports included in this section are identified in section
				  7 of this chapter of these rules. Copies of
				  publications of hearings relevant to the reports shall be included in these
				  filings.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 1 - AUTHORITY, SCOPE, DEFINITIONS (FINANCIAL REPORTS FOR ALL PUBLIC FUNDS) › Section 1-10 - Certification of Report

Current through July 13, 2024
Each census report, regardless of risk assessment level,
				  shall be certified by completing the Annual Report Summary form, which is
				  signed by the appointed or elected chairman or president and the treasurer in
				  the case of a special district; the clerk and the treasurer for a county; or
				  the mayor and the treasurer for a city or town; or the officials for a state
				  agency or institution. The certificate shall verify under oath that, to the
				  best of their knowledge, the information contained in the report is a true,
				  accurate, and complete presentation of the financial activities of the
				  reporting entity.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 2 - FINANCIAL REPORTS FOR ALL PUBLIC FUNDS › Section 2-1 - Annual Census Report Information

Current through July 13, 2024
(a) To avoid
				duplication of effort, the annual census report currently being filed with the
				federal bureau of the census, or with the department, by all entities required
				to report to the department, will be utilized by the department to the extent
				possible to obtain the required revenue, expenditure and financial activity
				information. The department will seek approval from the appropriate federal
				authority for modification of the annual census report form, if necessary, to
				provide the information required by the department. However, refusal of the
				federal authority to modify the census report form will not alter the
				obligation of the reporting entity to provide the department with the required
				information.
(b) The department
				will provide reporting forms, upon request, to any entity which is not required
				to file an annual census report but which is required to report to the
				department.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 2 - FINANCIAL REPORTS FOR ALL PUBLIC FUNDS › Section 2-2 - Census Report Forms

Current through July 13, 2024
(a) The following
				census report forms will be used:
(i) County
				Treasurers Abstract Statement (F-66)(WY-l)
(ii) County Clerks Abstract Statement (F-66)(WY-la)
(iii) Annual City or Town Financial Report
				(F-66)(WY-2)
(iv) Special Purpose
				Districts
(A) Special Agencies
				(F-32)
(B) Major Special Agencies
				(F-66-WY-4)
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 2 - FINANCIAL REPORTS FOR ALL PUBLIC FUNDS › Section 2-3 - Instructions For Reporting; Compliance Required

Current through July 13, 2024
(a) It is
				recognized that reported census financial data may not always agree with
				audited financial statements or with accounting entries made in accordance with
				Generally Accepted Accounting
Principles (GAAP). The department will provide
				  information and assistance to the reporting entities in
reconciling
				  required reports.
(b) To ensure that
				financial data reported to the department is uniformly identified, grouped and
				reported, the director shall provide specific instructions for completion of
				each reporting form. The reporting entity must comply with the directors
				instructions, even though compliance requires modification of internal
				accounting programs, procedures or reports. [W.S. 9-1-5 10 (a)]
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 2 - FINANCIAL REPORTS FOR ALL PUBLIC FUNDS › Section 2-4 - Time For Filing Reports

Current through July 13, 2024
The required reports shall be filed in the office of the
				  director of the state department of audit within three (3) months after the end
				  of the fiscal year being reported. The reports included in this section is the
				  census report and proof of publication of the budget.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 2 - FINANCIAL REPORTS FOR ALL PUBLIC FUNDS › Section 2-5 - Certification of Report

Current through July 13, 2024
Each report shall contain a certificate, signed by the
				  appointed or elected chairman or president and the treasurer in the case of a
				  special district, the clerk and the treasurer for a county, or the mayor and
				  the treasurer for a city or town, or the officials for a state agency or
				  institution. The certificate shall verify under oath that, to the best of their
				  knowledge, the information contained in the report is a true, accurate and
				  complete presentation of the financial activities of the reporting
				  entity.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 3 - FINANCIAL CONTROL REPORTING › Section 3-2 - Risk Assessment

Current through July 13, 2024
The entities required to report under this Chapter shall be
				  classified according to their relative risk assessment. The total revenues
				  received by the entity in a fiscal year, or the total expenditures, if greater
				  shall determine the level of risk assessment. The level of risk assessment
				  shall determine the type of oversight or supervision required of the entity,
				  unless special audit requirements imposed by other state or federal laws,
				  rules, regulations, contracts or agreements require a different type or level
				  of oversight or supervision. The level of risk assessment for each entity shall
				  be determined each fiscal year.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 3 - FINANCIAL CONTROL REPORTING › Section 3-3 - Levels of Risk Assessment

Current through July 13, 2024
(a) Using the
				reports required under this Chapter as a basis for assessment, and using the
				greater of total revenue or total expenditures, there shall be two levels of
				risk assessment for entities subject to this Chapter, as follows:
(i) Level A - $100,000 or more; and
(ii) Level B - Under $100,000.
Entities shall include federal and state grants in revenues
				  for the fiscal year, in which the grant is received, for purposes of
				  determining the assessed level of risk. Debt proceeds and repayments shall be
				  excluded in revenues and expenditures for purposes of determining the assessed
				  level of risk.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 3 - FINANCIAL CONTROL REPORTING › Section 3-4 - Procedures required annually; certification

Current through July 13, 2024
(a) Each entity is
				required to perform the level of procedures required for their respective risk
				level at the close of each fiscal year. Procedures performed by an independent
				certified public accountant which equal or exceed the procedures required for
				an entity's risk level may be accepted by the Director in lieu of the
				procedures specified in this Article. Completion of the procedures performed
				shall be documented in a report, certified under oath by the officials of the
				entity, and submitted to the Director of the Department of Audit;
(b) The Local Government Annual Report
				Summary will be due in the Department of Audit no later than September
				30th for the prior fiscal year being
				reported.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 3 - FINANCIAL CONTROL REPORTING › Section 3-5 - Special oversight procedures; approval

Current through July 13, 2024
A request for special procedures or relief from required
				  procedures of oversight shall be made to the director, in writing, within sixty
				  (60) days after the close of the entity's fiscal year. A separate request shall
				  be made each year the special procedures or relief is requested. Each request
				  shall be evaluated and determined on an individual basis, and approved or
				  disapproved by the director within thirty days (30) after receipt of the
				  request. A record of the request and the disposition made shall be kept on file
				  in the department, subject to disposal as provided by law for public
				  records.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 3 - FINANCIAL CONTROL REPORTING › Section 3-5 - Special oversight procedures; approval

Current through July 13, 2024
A request for special procedures or relief from required
				  procedures of oversight shall be made to the director, in writing, within sixty
				  (60) days after the close of the entity's fiscal year. A separate request shall
				  be made each year the special procedures or relief is requested. Each request
				  shall be evaluated and determined on an individual basis, and approved or
				  disapproved by the director within thirty days (30) after receipt of the
				  request. A record of the request and the disposition made shall be kept on file
				  in the department, subject to disposal as provided by law for public records.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 4 - SPECIAL DISTRICTS FINANCIAL REPORTING GENERAL › Section 4-1 - Application

Current through July 13, 2024
These rules apply to all special districts having authority
				  to levy taxes or impose assessments, or receiving funds from special districts,
				  municipalities, or towns. Sections
				  2 and
				  3 apply to those special districts listed in
				  Wyoming Statute
										16-12-202(a) where the
				  principal act governing those entities are silent or unclear on submission of
				  budgets. The specific provisions of a principal act are effective or
				  controlling to the extent they conflict with these rules. Sections
				  2 and
				  3 do not apply to special districts created
				  by and subject to administration by the courts. The Department shall provide
				  forms, guidance, and direction for special districts requesting
				  assistance.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 4 - SPECIAL DISTRICTS FINANCIAL REPORTING GENERAL › Section 4-2 - Instructions for Reporting Budget Form

Current through July 13, 2024
(a) The reporting
				entity shall comply with the electronic budget form and associated instructions
				found on the Department of Audit, Public Funds website. The format shall
				include at least a budget message, budget summary, statements of cash
				available, revenue forecasts, expenditure plan, names of board members and end
				date of their term, location of where the minutes of board meetings are
				available for public review, a description of how and where notices of meetings
				are posted for the public, and the location of public meetings. The Director
				shall provide specific instructions for completion of the online budget
				reporting form. The reporting entity shall submit electronically the proposed
				electronic budget form and the date of the budget hearing to the Department and
				the county clerk of the county where the special district is located. The
				reporting entity shall also submit electronically the adopted (final)
				electronic budget form, the date of the budget hearing, and the date of the
				budget approval to the Department and the county clerk of the county where the
				special district is located;
(b) If
				a special district or other specified entity operates in multiple counties, the
				special district or other specified entity has the option to either post the
				proposed budget conspicuously on its website or file the proposed budget with
				each county clerk of the counties in which the special district or other
				specified entity operates;
(c) Each
				special district shall submit to the Department and respective county clerk(s)
				one budget for the entire entity, regardless of the number of funds used by the
				entity.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 4 - SPECIAL DISTRICTS FINANCIAL REPORTING GENERAL › Section 4-3 - Deadline for Filing Electronic Budget

Current through July 13, 2024
(a) The proposed
				budget shall be filed electronically with the Department and to the county
				clerk of the county where the special district is located by June 1st of each
				year;
(b) The adopted budget shall
				be filed electronically with the Department and to the county clerk of the
				county where the special district is located by July
				31st of each year;
(c) For the public meeting(s) where the
				district reviews and considers its budget, the district shall submit to the
				Department proof of publication of the public notice.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 4 - SPECIAL DISTRICTS FINANCIAL REPORTING GENERAL › Section 4-4 - Use of Annual Census Report Information

Current through July 13, 2024
To avoid duplication of effort, the annual census report
				  currently being filed with the federal bureau of the census, or with the
				  Department, by all entities required to report to the Department, shall be
				  utilized by the Department to the extent possible to obtain the required
				  revenue, expenditure, and financial activity information. The Department shall
				  seek approval from the appropriate federal authority for modification of the
				  annual census report form, if necessary, to provide the information required by
				  the Department. However, refusal of the federal authority to modify the census
				  report form shall not alter the obligation of the reporting entity to provide
				  the Department with the required information.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 4 - SPECIAL DISTRICTS FINANCIAL REPORTING GENERAL › Section 4-5 - Census Report Forms

Current through July 13, 2024
(a) The census
				report form to be used is the Survey of Local Government Finances. Single
				purpose special districts shall use the online form F-32, and multi-purpose
				districts shall complete and return the census form for major special agencies,
				the online form F-66-WY4.
(b) If
				the Director requires additional or supplemental information, the Department
				shall provide the necessary forms for uniform reporting.
Wyoming Administrative Code › Agency 021 - Audit, Dept. of › Sub-Agency 0005 - Public Funds › Chapter 4 - SPECIAL DISTRICTS FINANCIAL REPORTING GENERAL › Section 4-6 - Instructions for Reporting

Current through July 13, 2024
(a) It is
				recognized the reported census financial data may not always agree with audited
				financial statements or with accounting entries made in accordance with
				Generally Accepted Accounting Principles (GAAP);
(b) The Director shall provide specific
				instructions for completion of each reporting form to ensure financial data
				reported to the Department is uniformly identified, grouped, and reported. The
				reporting entity shall comply with the Director's instructions, even though
				compliance requires modification of internal accounting programs, procedures,
				or reports. The Department shall provide information and assistance to the
				reporting entities.