ORIGINAL HOUSE ENGROSSED

BILL NO. 0137

ENROLLED ACT NO. 122, HOUSE OF REPRESENTATIVES

FIFTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING

2001 GENERAL SESSION

AN ACT relating to municipalities, cities and towns;
allowing biennial budgets; setting forth certain
conditions; specifying applicability of amended provisions
and conforming provisions with other enactments; and
providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.  W.S. 15-2-201(a), 16-4-102(a)(iii), (v)
and (xv), 16-4-103(a), 16-4-104(a)(intro)(i) and (ii), (c)
and by creating a new subsection (g), 16-4-106, 16-4-111(a)
and 35-1-304(d) and (e) are amended to read:

15-2-201. Fiscal year; appropriations; taxes;
certification; expenditures; contracts and expenses;
exception.

(a) The fiscal year of each town begins May 1 in each
year or at such other time fixed by ordinance. Except as
provided in W.S. 16-4-104(g), the governing body, within
the last quarter of each fiscal year, shall pass an annual
appropriation ordinance for the next fiscal year in which
it may appropriate an amount of money necessary to defray
all expenses and liabilities of the town. The ordinance
shall specify the objects and purposes for which the
appropriations are made and the amount appropriated for
each object or purpose. No further appropriation may be
made at any other time within the fiscal year, except as
provided in W.S. 16-4-112 through 16-4-114. The total
amount appropriated shall not exceed the probable amount of
revenue that will be collected during the fiscal year.

16-4-102. Definitions.

(a) As used in this act:

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(iii) "Budget" means a plan of financial
operations for a fiscal year or two (2) fiscal years,
embodying estimates of all proposed expenditures for given
purposes, the proposed means of financing them and what the
work or service is to accomplish. "Budget" includes the
budget of each fund for which a budget is required by law
and the collective budgets for all the funds based upon the
functions, activities and projects;

(v) "Budget year" means the fiscal year or years
for which a budget is prepared;

(xv) "Unanticipated income" means income which
is received during the budget year which could not
reasonably have been expected to be available during the
current budget year;

16-4-103. Budget requirements.

(a) Municipal budgets are required each fiscal year
or every other year as provided for in W.S. 16-4-104(g) for
all expenditures and funds of the municipalities.

16-4-104. Preparation of budgets; contents; review;
subsequent authorized projects.

(a) On or before May 15, the budget officer shall
prepare a tentative budget for each fund and file the
budget with the governing body except as provided for in
subsection (g) of this section. All departments shall
submit budget requests to the appropriate budget officer on
or before May 1 except as provided for in subsection (g) of
this section. The format of the budget shall be prepared to
best serve the municipality except that the budget formats
for community colleges shall be uniform and approved by the

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community college commission and the director of the state
department of audit. The budget shall set forth:

(i) Actual revenues and expenditures in the last
completed fiscal budget year;

(ii) Estimated total revenues and expenditures
for the current fiscal budget year;

(c) Each budget shall be accompanied by a budget
message in explanation of the budget. The budget message
shall contain an outline of the proposed financial policies
for the budget year and describe in connection therewith
the important features of the budgetary plan. It shall also
state the reasons for changes from the previous budget year
in appropriation and revenue items and explain any major
changes in financial policy.

(g) Any incorporated city or town may employ a two
(2) year budget cycle and adopt a two (2) year budget under
the following conditions:

(i) The two (2) year period shall begin with the
city's or town's first fiscal year following a budget
session of the legislature;

(ii) For the second year of the budget cycle,
the budget officer shall prepare a budget adjustment that
includes the original budget and any proposed changes in
revenues and expenditures. The governing body shall
consider and adopt the second year budget adjustment
according to the same procedure that was used for the
original two (2) year budget, including all public notices
and hearings;

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(iii) The city or town shall comply with all
other provisions of this act. The requirements of this act
may be performed on a biennial basis pursuant to this
subsection unless this act specifies that the requirement
be performed on a fiscal year or annual basis and the
provision in which the requirement appears does not
reference this subsection. Any other provision of law
imposing reporting or other requirements upon a city or
town on an annual or fiscal year basis shall not be
affected by the adoption of a biennial year budget pursuant
to this subsection unless the provision in which the
requirement appears references this subsection.

16-4-106. Property tax levy.

The amount of estimated revenue from property tax required
by the budget shall constitute the basis for determination
of the property tax to be levied for the corresponding tax
year years subject to legal limitations. The amount of tax
shrinkage allowed shall not exceed the actual percentage of
uncollected taxes to the total taxes levied for the
preceding fiscal year or preceding two (2) fiscal years
pursuant to W.S. 16-4-104(g). This section also applies to
districts and entities described in W.S. 16-4-104(f).

16-4-111. Adoption of budget.

(a) Within twenty-four (24) hours of the conclusion
of the public hearing under W.S. 16-4-109(b), the governing
body of each municipality shall, by resolution or
ordinance, make the necessary appropriations and adopt the
budget, which, subject to future amendment, shall be in
effect for the next fiscal year or two (2) fiscal years
pursuant to W.S. 16-4-104(g).

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35-1-304. Treasurer designated; fund to be created;
composition and use of fund; preparation and submission of
budget; tax levy authorized.

(d) A county and/or city board of health shall,
annually before April 1st of each year, estimate the total
cost of maintaining the department for the ensuing fiscal
year, and the amount of moneys that may be available from
unexpended surpluses or from state or federal grants or
other grants or donations. Said The estimates shall be
submitted in the form of a budget to the board of county
commissioners and/or city governing body and said the board
shall provide any moneys necessary over estimated moneys
from surpluses, grants and donations to cover the total
cost of maintaining the department for the ensuing fiscal
year. If the city has chosen to have a biennial budget
pursuant to W.S. 16-4-104(g), then the city board of health
shall submit their budget to the city on April 1 of every
other year in accordance with the city budget.

(e) A district board of health shall, annually before
April 1st of each year, estimate the total cost of
maintaining and operating the department for the ensuing
fiscal year and the amount of moneys that may be available
from unexpended surpluses or from state or federal grants
or other grants or donations. Said The estimates shall be
submitted in the form of a budget to a committee composed
of the chairmen of the boards of county commissioners
and/or city governing body of all counties and/or cities
comprising the district. The cost of maintaining and
operating the department, over estimated moneys from
surpluses, grants or donations, shall be apportioned by the
committee among the counties comprising the district on a
basis of population, as determined by the last federal
census, of each participating county in proportion to the
total population of all counties comprising the district.

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The boards of county commissioners of the respective
counties shall provide any moneys necessary to cover the
proportionate share of their county. If the cities in the
district have chosen to have a biennial budget pursuant to
W.S. 16-4-104(g), then the district board of health shall
submit their budget to the cities on April 1 of every other
year in accordance with the cities' budget. If all the
cities in the district are not on the same budget schedule,
the district shall still submit a biennial budget. However,
for those cities who budget annually, they shall
appropriate an annual amount.

Section 2. W.S. 16-4-104 is amended to read:

16-4-104. Preparation of budgets; contents; review;
subsequent authorized projects.

(a) On or before May 15, the budget officer shall
prepare a tentative budget for each fund and file the
budget with the governing body. All departments shall
submit budget requests to the appropriate budget officer on
or before May 1, except as provided for in subsection (h)
of this section. On or before May 15, the budget officer
shall prepare a requested budget for each fund and file the
requested budget with the governing body, except as
provided for in subsection (h) of this section. The format
of the requested budget shall be prepared to best serve the
municipality except that the budget formats for community
colleges shall be uniform and approved by the community
college commission and the director of the state department
of audit. The budget shall set forth: and county budget
officers shall include all departmental requests. The
governing body may amend the requested budget and the
requested budget as amended shall be the budget proposed
for adoption.

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(i) Actual revenues and expenditures in the last
completed fiscal year;

(ii) Estimated total revenues and expenditures
for the current fiscal year;

(iii) The estimated available revenues and
expenditures for the ensuing budget year;

(b) The appropriate budget officer shall prepare a
proposed budget for each fund and file the proposed budget
with the governing body in a timely fashion allowing the
governing body to meet the hearing date and notice
requirements established by W.S. 16-4-109. The format of
the proposed budget shall be prepared to best serve the
municipality except that the budget formats for community
colleges shall be uniform and approved by the community
college commission and the director of the state department
of audit. The proposed budget shall set forth:

(i) Actual revenues and expenditures in the last
completed budget year;

(ii) Estimated total revenues and expenditures
for the current budget year;

(iii) The estimated available revenues and
expenditures for the ensuing budget year.

(b)(c) Each proposed and adopted budget shall contain
the estimates of expenditures and revenues developed by the
budget officer together with specific work programs and
other supportive data as the governing body requests. The
estimates of revenues shall contain estimates of all
anticipated revenues from any source whatsoever including
any revenues from state distribution of taxes including

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sales and use tax including any local optional sales and
use tax, lodging tax, fuel tax, cigarette tax and severance
tax, federal mineral royalties from the state, any mineral
royalty grants from the state loan and investment board,
and any local sources including business permits and
building permits. The estimates shall be made according to
budget year, including the difference from the previous
budget year for each source.

(c)(d) Each proposed and adopted budget shall be
accompanied by a budget message in explanation of the
budget. The budget message shall contain an outline of the
proposed financial policies for the budget year and
describe in connection therewith the important features of
the budgetary plan. It shall also state the reasons for
changes from the previous year in appropriation and revenue
items and explain any major changes in financial policy.

(d)(e) The proposed budget shall be reviewed and
considered by the governing body in a regular or special
meeting called for this purpose. Following a public hearing
as provided in W.S. 16-4-109, the governing body shall
adopt a budget. A copy of the adopted budget shall be filed
with the legislative service office.

(e)(f) This act does not prevent the municipality
from undertaking any project authorized by vote of the
people after preparation adoption of the budget.

(f)(g) Incorporated towns not subject to this act,
special purpose districts having the authority under the
general laws of Wyoming to levy taxes or impose assessments
and public entities receiving funds from a municipality
shall prepare budgets in a format acceptable to the
director of the state department of audit.

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(h) Any incorporated city or town may employ a two
(2) year budget cycle and adopt a two (2) year budget under
the following conditions:

(i) The two (2) year period shall begin with the
city's or town's first fiscal year following a budget
session of the legislature;

(ii)  For the second year of the budget cycle,
the budget officer shall prepare a budget adjustment that
includes the original budget and any proposed changes in
revenues and expenditures. The governing body shall
consider and adopt the second year budget adjustment
according to the same procedure that was used for the
original two (2) year budget, including all public notices
and hearings;

(iii) The city or town shall comply with all
other provisions of this act. The requirements of this act
may be performed on a biennial basis pursuant to this
subsection unless this act specifies that the requirement
be performed on a fiscal year or annual basis and the
provision in which the requirement appears does not
reference this subsection. Any other provision of law
imposing reporting or other requirements upon a city or
town on an annual or fiscal year basis shall not be
affected by the adoption of a biennial year budget pursuant
to this subsection unless the provision in which the
requirement appears references this subsection.

Section 3. Section 2 of this act is effective only if
2001 Senate File 30 is enacted into law. If 2001 Senate
File 30 is enacted into law, the amendments made to W.S.
16-4-104 under section 1 of this act shall not be
effective, the amendments made by Senate File 30 to W.S.
16-4-104 are repealed and W.S. 16-4-104 shall be recreated

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and amended to read as provided in section 2 of this act.
If section 2 of this act becomes effective, the Legislative
Service Office is authorized and directed to amend
references to statutory provisions as necessary to conform
to the provisions of section 2 of this act.

Section 4. This act is effective immediately upon
completion of all acts necessary for a bill to become law
as provided by Article 4, Section 8 of the Wyoming
Constitution.

(END)

Speaker of the House President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

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