SF0030 - Uniform municipal fiscal procedures amendments.
2001 |
State of Wyoming |
01LSO-0136 |
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. 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
Page 8
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
Page 12
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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