Wyo. Stat. § 16-4-121 (2026)

commencement and completion; additional requirements for school
audits.

     (a) The governing body of each municipality shall cause to
be made an annual audit of the financial affairs and
transactions of all funds and activities of the municipality for
each fiscal year. At the option of the governing body, audits
may be made at more frequent intervals.

     (b) The governing body shall make available all documents
and records required to perform the audit upon request by the
independent auditor.

     (c) The audits shall be conducted by independent auditors
in accordance with generally accepted auditing standards as
promulgated by the AICPA in their guidelines for audits of state
and local government units. The audit procedures shall be
performed in accordance with "Government Auditing Standards",
issued by the comptroller general of the United States. Any
audit performed shall comply with the requirements of W.S.
9-1-507.

     (d) The expenses of audits required by this act shall be
paid by the municipality for which the audit is made.

     (e) The first audit shall commence with the fiscal year
ending June 30, 1982 and thereafter at the end of each fiscal
year. Except for school audits which shall be completed by
November 15 following the end of the audited fiscal year, the
audits shall be completed not more than six (6) months after the
end of the fiscal year being audited. If within seven (7) months
after the end of the fiscal year, a copy of an audit report has
not been received by the director of the state department of
audit, inquiry shall be made by the director. If the
municipality has failed to have an annual audit commenced, the
director shall make written demand on the governing body to
commence the annual audit within thirty (30) days. If the annual
audit report of a municipality is not filed with the director
within nine (9) months after the end of the fiscal year, the
director shall contract with an independent auditor to conduct
the audit and shall reimburse the independent auditor from
sufficient state revenues and grants withheld from the
municipality when certified by the director to the state
treasurer, to pay the expenses of the audit. If there are no
state funds which may be withheld, the director shall require
the municipality to pay the audit expenses from any funds
available and certify the amount to be collected to the attorney
general for appropriate legal proceedings.

     (f) County memorial hospitals and hospital districts shall
have an annual audit conducted by an independent certified
public accountant in accordance with generally accepted
government auditing standards applicable to the district or
entity. The audit expense shall be included in the operating
budget of the district or entity.

     (g) Each year an audit shall be made in accordance with
the requirements of subsection (c) of this section and a report
filed for the immediately succeeding fiscal year as necessary to
determine foundation program guarantees and account expenditures
by school districts.