Opinion ID: 2594962
Heading Depth: 1
Heading Rank: 5

Heading: Failure to File Timely Claim with Auditor

Text: Relying on Wyo. Stat. Ann. § 9-1-404 (Michie 1997), the State argues Campbell County's claim for the 1993-94 fiscal year is barred because it failed to file a claim with the State Auditor in a timely fashion. That statute provides: § 9-1-404. Specified claims against state to be presented within one year. Except as provided by W.S. 1-39-101 through 1-39-120, persons having claims against the state shall document the claim and submit it to the state auditor within one (1) year after the claim accrues, to be audited, settled and acted upon. Prior to the advent of the Wyoming Governmental Claims Act (Wyo. Stat. Ann. § 1-39-101 et seq.), this court had several opportunities to interpret § 9-1-404 and its predecessors. In those cases, it was determined that a plaintiff's claim with the auditing officer is a condition precedent to suit that cannot be waived. Rissler & McMurry Co. v. Wyoming Highway Dep't, 582 P.2d 583, 584 (Wyo.1978); Wyoming State Highway Dep't v. Napolitano, 578 P.2d 1342, 1345 (Wyo.1978); Awe v. University of Wyoming, 534 P.2d 97, 100 (Wyo.1975); Price v. State Highway Comm'n, 62 Wyo. 385, 396, 167 P.2d 309, 312 (Wyo.1946); Utah Constr. Co. v. State Highway Comm'n, 45 Wyo. 403, 422-25, 19 P.2d 951, 954-55 (1933). Such a condition precedent is jurisdictional in nature. Board of Trustees of University of Wyoming v. Bell, 662 P.2d 410, 414 (Wyo.1983); Utah Constr. Co. v. State Highway Comm'n, 45 Wyo. at 422-25, 19 P.2d at 954-55. Despite numerous cases interpreting § 9-1-404, this court has never decided whether a notice of claim is required in cases between government agencies. We have, however, determined when the time to file such a notice of claim commences: If it were to be determined that a notice of claim is required in intergovernmental relationships, which decision is not presently made, we would discern that the time commences when the authorizing agency computes and advises whatever sum will be paid or withheld and why. Simons v. Laramie County Sch. Dist. No. One, 741 P.2d 1116, 1121 (Wyo.1987). Because we will conclude that Campbell's claim was timely, we again need not decide whether a notice of claim is required in intergovernmental suits that do not fall within the parameters of the Wyoming Governmental Claims Act. In May of 1995, Campbell sent a letter to the Department requesting recalculation and recertification of the amount of recapture due from the District for fiscal years 1993/94 and 1994/95. By letter dated June 12, 1995, the Department refused Campbell's request, stating that [t]he current law simply grants us no authority to recalculate and recertify the amount of recapture due. The State contends Campbell's claim for the 1993/94 fiscal year accrued on July 15, 1994, the date on or before which the Department of Education is required to compute maximum and final recapture. Wyo. Stat. Ann. § 21-13-102(c). However, while that subsection requires computation by July 15, there is nothing in that subsection or elsewhere indicating who must be notified of the results of the Department's computation, or the date any notification must be accomplished. Moreover, there is nothing in the record indicating Campbell County, prior to the Department's letter of June 12, 1995, had notice of the Department's refusal to recalculate and recertify recapture. Therefore, under Simons, Campbell's claim for the 1993/94 fiscal year accrued, at the earliest, on June 12, 1995, the date of the Department's letter. Campbell filed its claim with the auditor within one year of that date, on May 24, 1996, thus making its claim timely. As for subsequent fiscal years, we will also conclude those claims were timely. We agree with the State's contention these later claims arose each July 15 because, after the Department's letter of June 12, 1995, the Department successfully provided notice that it would not perform any computations pursuant to § 21-13-102(c). Given these circumstances, we conclude that any claims for fiscal years following the department's letter of June 12, 1995, would accrue on the July 15 following the particular fiscal year. Applying the foregoing, claims for all fiscal years at issue were filed in a timely fashion under § 9-1-404.