SF0030 - Uniform municipal fiscal procedures amendments.

 

2001

State of Wyoming

01LSO-0136

 

 

 

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

 

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. The proposed budget shall set forth:

23 

 

Page  6

 

 

 

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

 3 

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

 6 

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

 9 

10         (b)(c)  Each proposed and adopted budget shall contain
11  the estimates of expenditures and revenues developed by the
12  budget officer together with specific work programs and
13  other supportive data as the governing body requests.

14 

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

23 

 

Page  7

 

 

 

 1              (d)(e)  The proposed budget shall be reviewed and
 2  considered by the governing body in a regular or special
 3  meeting called for this purpose. Following a public hearing
 4  as provided in W.S. 16-4-109, the governing body shall
 5  adopt a budget.

 6 

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

10 

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

17 

18         16-4-106.  Property tax levy.

19 

20  The amount of estimated revenue from property tax required
21  by the adopted budget shall constitute the basis for
22  determination of the property tax to be levied for the
23  corresponding tax year subject to legal limitations. The
24  amount of tax shrinkage allowed shall not exceed the actual

 

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 1  percentage of uncollected taxes to the total taxes levied
 2  for the preceding fiscal year. This section also applies to
 3  districts and entities described in W.S. 16-4-104(f)
 4  16-4-104(g).

 5 

 6         16-4-108.  Limitation on expenditures or encumbrances;
 7  documentation of expenditures.

 8 

 9         (a)  No officer or employee of a municipality shall
10  make any expenditure or encumbrance in excess of the total
11  appropriation for any department. The budget officer shall
12  report to the governing body any expenditure or encumbrance
13  made in violation of this subsection.

14 

15         16-4-109.  Budget hearings.

16 

17         (a)  A summary of the tentative proposed budget which
18  is proposed for adoption shall be entered into the minutes
19  and the governing body shall publish the summary at least
20  one (1) week before the hearing date in a newspaper having
21  general circulation in which the municipality is located,
22  if there is one, otherwise by posting the notice in three
23  (3) conspicuous places within the municipality.

24 

 

Page  9

 

 

 

 1         (b)  Hearings for county budgets shall be held not
 2  later than the third Monday in July nor prior to the second
 3  Monday in July, for city and town budgets not prior to the
 4  second Tuesday in June nor later than the third Tuesday in
 5  June, for school districts and community college districts
 6  the third Wednesday in July and for all other special
 7  purpose districts having the power to levy or require the
 8  levy of taxes within five (5) days of the third Thursday in
 9  July except as hereafter provided. The governing board of
10  any special purpose district may choose to hold the budget
11  hearing in conjunction with the county budget hearings and
12  so advertise. The governing board of each municipality
13  shall arrange for and hold the hearings and provide
14  accommodations for interested persons. Copies of
15  publications of hearings shall be furnished to the director
16  of the state department of audit and school districts shall
17  also furnish copies to the state department of education.
18  This section also applies to districts and entities
19  described in W.S. 16-4-104(f) 16-4-104(g) excluding
20  incorporated towns not subject to this act.

21 

22         16-4-111.  Adoption of budget.

23 

 

Page 10

 

 

 

 1         (d)  As provided by W.S. 39-13-104(k), a copy of the
 2  adopted budget, certified by the budget officer, shall be
 3  furnished the county commissioners for the necessary
 4  property tax levies. Certified copies of the adopted budget
 5  shall be on file in the office of the budget officer for
 6  public inspection. Copies of school district budgets shall
 7  be furnished to the state department of education and
 8  copies of community college budgets shall be furnished to
 9  the community college commission. This section also applies
10  to districts and entities described in W.S. 16-4-104(f)
11  16-4-104(g) excluding incorporated cities and towns under
12  four thousand (4,000) inhabitants.

13 

14         16-4-121.  Required annual audits; conduct; expenses;
15  commencement and completion; additional requirements for
16  school audits.

17 

18         (f)  Except as provided in W.S. 9-1-507(d), districts
19  and entities described in W.S. 16-4-104(f) 16-4-104(g),
20  excluding incorporated cities or towns under four thousand
21  (4,000) inhabitants, receiving loans or grants from the
22  state loan and investment board and county memorial
23  hospitals and hospital districts shall have an annual audit
24  conducted by an independent certified public accountant in

 

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 1  accordance with generally accepted accounting principles
 2  government auditing standards applicable to the district or
 3  entity. The audit expense shall be included in the
 4  operating budget of the district or entity.

 5 

 6         16-4-124.  Payment of expenses to conventions or
 7  meetings; required specific appropriation; violation.

 8 

 9  It is unlawful for any board of county commissioners or any
10  town or city council to allow or pay out of the county or
11  city funds, any bill for expenses incurred by any county
12  officer or representative of the county, or of any
13  municipal officer, representative or employee incurred
14  while attending any convention or meeting of any peace
15  officers or other convention or meeting of officers,
16  employees or representatives either within or without the
17  state of Wyoming, unless the adopted budget for the city,
18  town or county provides for the payment of actual expense
19  of any officer while attending meetings or conventions
20  within or without the state of Wyoming and then only after
21  the city or town council or board of county commissioners,
22  as the case may be, shall specifically appropriate for
23  those purposes. Any person violating this section is guilty
24  of a misdemeanor and upon conviction thereof shall be

 

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 1  punished by a fine of not less than one hundred dollars
 2  ($100.00), nor more than five hundred dollars ($500.00),
 3  imprisoned in the county jail for a period of not less than
 4  thirty (30) days, nor more than ninety (90) days, or both.

 5 

 6         Section 2.  This act is effective immediately upon
 7  completion of all acts necessary for a bill to become law
 8  as provided by Article 4, Section 8 of the Wyoming
 9  Constitution.

10 

11                         (END)

 

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