Wyo. Stat. § 36-1-402 (2026)

investment of funds; authorized expenditures; reversion of funds
from division.

     (a) There is created the emergency fire suppression
account. The account shall include all legislative
appropriations, all assessments paid into the account by
participating counties and all income from investments of monies
in the account. Appropriations to the account shall not lapse
at the end of any fiscal period.

     (b) The state treasurer shall invest any portion of the
funds in the account which the state forester determines is not
needed for immediate use. Investments shall be made as
authorized by W.S. 9-4-715(a), (d) and (e).

     (c) Upon written approval of the state forester,
expenditures shall be made out of the account to participating
counties and the division for the actual costs of suppressing
emergency fires.

     (d) If the state forester determines monies in the account
may be insufficient to make reimbursement for the full cost of
suppressing all emergency fires occurring or which may occur
during the year, he may delay paying reimbursement to any entity
until the close of the program year at which time available
monies shall be prorated among those entitled to reimbursement
at an amount less than one hundred percent (100%).

    (e)   Repealed by Laws 2017, ch. 87, § 1.
     (f) Notwithstanding W.S. 9-2-1008, 9-2-1012(e) and 9-4-
207, general funds appropriated to the division which are
unexpended and unobligated and which would otherwise lapse and
revert pursuant to W.S. 9-4-207(a) at the end of a biennium
shall revert to the emergency fire suppression account. This
subsection shall not be construed to apply to any appropriation
to a special revenue fund or revolving account within the
division.