Wyo. Stat. § 9-2-1008 (2026)

carried over; duty of auditor; reporting.
     (a) In the event that the appropriation made or other
revenue authorized by law for use by a state agency has not been
expended by the close of the fiscal period, it shall lapse or be
carried forward as provided by W.S. 9-4-207 after provision is
made for payment of outstanding obligations legally incurred
during the previous fiscal period. The auditor, after
consultation with the department, as of June 30 of each year
shall take appropriate action in accordance with this section.

     (b) Unexpended appropriations carried forward into the
next fiscal biennium pursuant to an outstanding obligation
legally incurred shall be expended only for the purposes for
which the funds were appropriated or authorized and shall not be
revised or converted for another purpose after being carried
forward. Upon completion of the purposes for which the funds
were carried forward, any remaining funds shall immediately
revert to the appropriate fund as specified in W.S. 9-4-207.