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: 

 

 

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

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 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

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 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:

 

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 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

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 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

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 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

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 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

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 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.

 

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 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

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 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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