This bill amends the Wyoming statutes related to the Department of Audit by introducing new compliance reporting requirements for local government entities, including counties, cities, towns, and special districts. Specifically, if any of these entities receive audit findings of noncompliance for three consecutive years, they must report to the Department of Audit within 90 days detailing the actions taken to address the findings. Additionally, the bill establishes a mechanism for withholding state and local tax revenues from noncompliant entities until they demonstrate compliance or provide a valid reason for their noncompliance.

The bill also mandates that the Director of the Department of Audit certify to the Director of the State Department of Revenue a list of noncompliant entities, which will trigger the withholding of monthly disbursements of tax revenues. Furthermore, the Director must inform the applicable boards and county treasurers about special districts or entities that have not addressed compliance issues, leading to a similar withholding of funds by the county treasurer. The effective date for this legislation is set for July 1, 2027.

Statutes affected:
27LSO-0115 v0.4: 9-1-507