Wyo. Stat. § 9-4-214 (2026)

accounting systems.

     (a) The state auditor shall establish general control
accounts for each fund appropriation included in legislative
appropriation acts to reflect the amount of expenditure approved
charging against each type of fund the expenditures as made to
disclose the unexpended authorizations. The state budget
department shall establish budgetary accounts as necessary. The
state auditor, state treasurer and the state budget department
shall develop and maintain the state's uniform centralized
accounting system and methods for identifying, classifying and
reporting revenues, receipts and disbursements including
accounts and subaccounts for all nonappropriated state funds and
shall develop and implement a uniform modified accrual
accounting system.

     (b) For purposes of this section, "disbursements" does not
include payments made for investments by the Wyoming retirement
system, its agents or its trustees in connection with portfolio
changes, provided any such payments shall be accounted for by
the Wyoming retirement board, not less than monthly, in a manner
acceptable to the state auditor and the state treasurer.