SF0030 - Uniform municipal fiscal procedures amendments.
2001 |
State of Wyoming |
01LSO-0136.E1 ENGROSSED |
SENATE FILE NO. SF0030
Uniform municipal fiscal procedures amendments.
Sponsored by: Joint Corporations, Elections
and Political
Subdivisions Interim Committee
A BILL
for
1 AN ACT relating to
administration of government; clarifying
2
and modifying provisions of the Uniform Municipal Fiscal
3
Procedures Act; specifying authority of governing bodies
4
regarding budgets; and providing for an effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section
1. W.S.
9-1-507(a)(iii)(intro), (v) and
9
(d)(intro), 16-4-102(a) by creating new paragraphs (xv) and
10 (xvi) and by renumbering (xv)
through (xviii) as (xvii)
11 through (xx), 16-4-104, 16-4-106, 16-4-108(a),
16-4-109,
12 16-4-111(d), 16-4-121(f) and 16-4-124
are amended to read:
13
14 9-1-507. Examination of books of
state institutions,
15 agencies and certain districts and
entities; independent
16 audit authorized; guidelines.
Page 1
1
2 (a) The
director of the state department of audit
3
shall:
4
5 (iii) Require
state institutions, state
6
agencies, the entities described in W.S. 16-4-104(f)
7 16-4-104(g) not receiving
loans or grants from the state
8
loan and investment board and incorporated cities and towns
9
with a population of less than four thousand (4,000)
10 inhabitants to file with the
department such reports of the
11 books and accounts of the
institution, agency, district or
12 entity as the director deems
necessary. The director shall
13 promulgate rules under which special
districts described in
14 W.S. 16-4-104(f)
16-4-104(g) and not receiving
loans or
15 grants from the state loan and
investment board shall
16 prepare and file an annual report of
their books and
17 records with the department of
audit. These rules shall
18 apply to special districts which are
subject to
19 administration by the courts as
provided in subsection (e)
20 of this section. These rules shall
provide for different
21 levels of oversight, at the expense
of the district,
22 depending upon total revenues
received by the district
23 during the fiscal year under review
subject to the
24 following limitations:
Page 2
1
2 (v) Perform an
audit or specified procedures of
3
any books and records of any state institution, state
4
agency, incorporated city or town with a population of less
5
than four thousand (4,000) inhabitants or any district or
6
entity described in W.S. 16-4-104(f) 16-4-104(g) not
7
receiving loans or grants from the state loan and
8
investment board, whenever the director feels the audit or
9
procedures are necessary. In lieu of performing such audit
10 or procedures, the director may
accept an audit or
11 specified procedures performed by a
certified public
12 accountant;
13
14 (d) The
director may authorize an independent
15 certified public accountant to
review the financial
16 statements of districts and entities
described in W.S.
17 16-4-104(f)
16-4-104(g) in lieu of the
requirements of W.S.
18 16-4-121(f) in accordance with
statements on standards for
19 accounting and review services
issued by the American
20 Institute of Certified Public
Accountants and any other
21 agreed upon procedures as determined
by the director, if
22 the district or entity provides to
the director:
23
24 16-4-102. Definitions.
Page 3
1
2 (a) As used in this act:
3
4 (xv) "Proposed
budget" means the budget
5 presented for public hearing as
required by W.S. 16-4-109
6 and formatted as required by W.S. 16-4-104(b);
7
8 (xvi) "Requested
budget" means a budget
9 presented by the budget officer to the
governing body on or
10 before May 15;
11
12 (xv)(xvii) "Unanticipated
income" means income
13 which is received during the budget
year which could not
14 reasonably have been expected to be
available during the
15 current year;
16
17 (xvi)(xviii) "Unappropriated
surplus" means the
18 portion of the fund balance of a
budgetary fund which has
19 not been appropriated or reserved in
an ensuing budget
20 year;
21
22 (xvii)(xix) "Uniform
chart of accounts" means
23 the chart of accounts designed for
municipalities which
Page 4
1 have
been approved by the director of the state department
2
of audit;
3
4 (xviii)(xx) "This
act" means W.S. 16-4-101
5
through 16-4-124.
6
7 16-4-104. Preparation of budgets;
contents; review;
8 subsequent
authorized projects.
9
10 (a) On or before May 15, the budget officer shall 11
prepare
a tentative budget for each fund and file the 12
budget with the governing body. All departments
shall
13 submit budget requests to the
appropriate budget officer on
14 or before May 1. On or before May 15, the budget officer
15 shall prepare a requested budget for each fund and file the
16 requested budget with the governing body. The format of the 17 requested budget shall be prepared to best serve
the
18 municipality except that the budget formats for community 19
colleges shall be uniform and approved by the community 20
college commission and the director of the state department 21
of audit. The budget shall set forth: and county budget
22 officers shall include all departmental requests. The
23 governing body may amend the requested budget and the
Page 5
1 requested budget as amended shall be the budget proposed
2 for adoption.
3
4 (i) Actual revenues
and expenditures in the last 5
completed fiscal year;
6
7 (ii) Estimated total
revenues and expenditures 8
for the current fiscal year;
9
10 (iii) The estimated available revenues and 11
expenditures
for the ensuing budget year;
12
13 (b) The appropriate budget officer shall prepare a
14 proposed
budget for each fund and file the proposed budget
15 with the governing body in a timely fashion allowing the
16 governing body to meet the hearing date and notice
17 requirements established by W.S. 16-4-109. The format of
18 the proposed budget shall be prepared to best serve the
19 municipality except that the budget formats for community
20 colleges shall be uniform and approved by the community
21 college commission and the director of the state department
22 of audit. A copy of the proposed budget shall be filed with
23 the legislative service office. The proposed budget shall
24 set forth:
Page 6
1
2 (i) Actual revenues
and expenditures in the last
3 completed fiscal year;
4
5 (ii) Estimated total
revenues and expenditures
6 for the current fiscal year;
7
8 (iii) The estimated
available revenues and
9 expenditures for the ensuing budget
year.
10
11 (b)(c) Each proposed and adopted budget shall contain
12 the estimates of expenditures and
revenues developed by the
13 budget officer together with
specific work programs and
14 other supportive data as the
governing body requests. The
15 estimates of
revenues shall contain estimates of all
16 anticipated revenues from any source whatsoever including
17 any revenues from state distribution of taxes including
18 sales and use tax including any local optional sales and
19 use tax, lodging tax, fuel tax, cigarette tax and severance
20 tax, federal mineral royalties from the state, any mineral
21 royalty grants from the state loan and investment board,
22 and any local sources including business permits and
23 building permits. The estimates shall be made according to
Page 7
1 budget year, including the difference from the previous
2 year for each source.
3
4 (c)(d) Each proposed and adopted budget shall be
5
accompanied by a budget message in explanation of the
6
budget. The budget message shall contain an outline of the
7
proposed financial policies for the budget year and
8
describe in connection therewith the important features of
9
the budgetary plan. It shall also state the reasons for
10 changes from the previous year in
appropriation and revenue
11 items and explain any major changes
in financial policy.
12
13 (d)(e) The proposed budget shall be reviewed and
14 considered by the governing body in
a regular or special
15 meeting called for this purpose.
Following a public hearing
16 as
provided in W.S. 16-4-109, the governing body shall
17 adopt a budget.
18
19 (e)(f) This act
does not prevent the municipality
20 from undertaking any project
authorized by vote of the
21 people after preparation adoption
of the budget.
22
23 (f)(g) Incorporated
towns not subject to this act,
24 special purpose districts having the
authority under the
Page 8
1 general
laws of Wyoming to levy taxes or impose assessments
2
and public entities receiving funds from a municipality
3
shall prepare budgets in a format acceptable to the
4
director of the state department of audit.
5
6 16-4-106. Property tax levy.
7
8 The amount of estimated
revenue from property tax required
9
by the adopted budget shall
constitute the basis for
10 determination of the property tax to
be levied for the
11 corresponding tax year subject to
legal limitations. The
12 amount of tax shrinkage allowed
shall not exceed the actual
13 percentage of uncollected taxes to
the total taxes levied
14 for the preceding fiscal year. This
section also applies to
15 districts and entities described in
W.S. 16-4-104(f) 16 16-4-104(g).
17
18 16-4-108. Limitation on expenditures
or encumbrances;
19 documentation of expenditures.
20
21 (a) No officer
or employee of a municipality shall
22 make any expenditure or encumbrance
in excess of the total
23 appropriation for any department. The budget officer shall
Page 9
1 report to the governing body any expenditure or encumbrance
2 made in violation of this subsection.
3
4 16-4-109. Budget hearings.
5
6 (a) A summary
of the tentative proposed budget which 7
is proposed for adoption shall
be entered into the minutes
8
and the governing body shall publish the summary at least
9
one (1) week before the hearing date in a newspaper having
10 general circulation in which the
municipality is located,
11 if there is one, otherwise by
posting the notice in three
12 (3) conspicuous places within the
municipality.
13
14 (b) Hearings
for county budgets shall be held not
15 later than the third Monday in July
nor prior to the second
16 Monday in July, for city and town
budgets not prior to the
17 second Tuesday in June nor later
than the third Tuesday in
18 June, for school districts and
community college districts
19 the third Wednesday in July and for
all other special
20 purpose districts having the power
to levy or require the
21 levy of taxes within five (5) days
of the third Thursday in
22 July except as hereafter provided.
The governing board of
23 any special purpose district may
choose to hold the budget
24 hearing in conjunction with the
county budget hearings and
Page 10
1 so
advertise. The governing board of each municipality
2
shall arrange for and hold the hearings and provide
3
accommodations for interested persons. Copies of
4
publications of hearings shall be furnished to the director
5
of the state department of audit and school districts shall
6
also furnish copies to the state department of education.
7
This section also applies to districts and entities
8
described in W.S. 16-4-104(f) 16-4-104(g) excluding
9
incorporated towns not subject to this act.
10
11 16-4-111. Adoption of budget.
12
13 (d) As provided
by W.S. 39-13-104(k), a copy of the
14 adopted
budget, certified by the budget officer, shall be
15 furnished the county commissioners
for the necessary
16 property tax levies. Certified
copies of the adopted budget
17 shall be on file in the office of
the budget officer for
18 public inspection. Copies of school
district budgets shall
19 be furnished to the state department
of education and
20 copies of community college budgets
shall be furnished to
21 the community college commission.
This section also applies
22 to districts and entities described
in W.S. 16-4-104(f) 23 16-4-104(g) excluding incorporated cities and
towns under
24 four thousand (4,000) inhabitants.
Page 11
1
2 16-4-121. Required annual audits;
conduct; expenses;
3 commencement
and completion; additional requirements for
4
school audits.
5
6 (f) Except as
provided in W.S. 9-1-507(d), districts
7
and entities described in W.S. 16-4-104(f) 16-4-104(g),
8
excluding incorporated cities or towns under four thousand
9
(4,000) inhabitants, receiving loans or grants from the
10 state loan and investment board and
county memorial
11 hospitals and hospital districts
shall have an annual audit
12 conducted by an independent
certified public accountant in
13 accordance with generally accepted accounting principles 14 government auditing standards applicable to the
district or
15 entity. The audit expense shall be
included in the
16 operating budget of the district or
entity.
17
18 16-4-124. Payment of expenses to
conventions or
19 meetings; required specific appropriation;
violation.
20
21 It
is unlawful for any board of county commissioners or any
22 town or city council to allow or pay
out of the county or
23 city funds, any bill for expenses
incurred by any county
24 officer or representative of the
county, or of any
Page 12
1 municipal officer,
representative or employee incurred
2
while attending any convention or meeting of any peace
3
officers or other convention or meeting of officers,
4
employees or representatives either within or without the
5
state of Wyoming, unless the adopted
budget for the city,
6
town or county provides for the payment of actual expense
7
of any officer while attending meetings or conventions
8
within or without the state of Wyoming and then only after
9
the city or town council or board of county commissioners,
10 as the case may be, shall
specifically appropriate for
11 those purposes. Any person violating
this section is guilty
12 of a misdemeanor and upon conviction
thereof shall be
13 punished by a fine of not less than
one hundred dollars
14 ($100.00), nor more than five
hundred dollars ($500.00),
15 imprisoned in the county jail for a
period of not less than
16 thirty (30) days, nor more than
ninety (90) days, or both.
17
18 Section
2. This act is effective immediately upon
19 completion of all acts necessary for
a bill to become law
20 as provided by Article 4, Section 8
of the Wyoming
21 Constitution.
22
23 (END)
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