Please Note: The following summaries of legislation enacted during the 2004 Legislative Session were prepared by the Legal Services Division Staff for internal use by the Legislative Service Office.

This report is not an official publication of the Wyoming Legislature and does not purport to be an official statement of legislative intent concerning any measure enacted by the Legislature.

The bill summaries contained in this report were prepared as an aid to locating enacted legislation and as a brief recap of the major provisions of each bill. While the information provided in these summaries is accurate, the summaries are not intended as a detailed abstract and reference should be made to the enacted bills for more complete information.

Bill No.: HB0164 Drafter: JMC

LSO No.: 04LSO-0370.E2 Effective Date: 7/1/2004

Enrolled Act No.: HEA0044

Chapter No.: 54

Prime Sponsor: Representative Semlek

Catch Title: Conservation districts-audits.

Subject: Audit and reporting requirements of conservation districts.

Summary/Major Elements:

• Under current law, the audit and reporting requirements of conservation districts depends in part upon its annual budget. If a district's annual budget averages twenty‑five thousand dollars or more over a period of four consecutive years, the district commissions an independent audit at the conclusion of the fourth year. In addition, copies of the annual review or audit are sent to the department of agriculture.

• This bill changes the audit and reporting requirements to match those that the districts already have to comply with in W.S. 9-1-507(a)(iii), which allows the department of audit to provide for different levels of review depending upon the higher of the total revenues received or expenditures made by the district during the fiscal year under review.

• The bill also removes the requirement that the review or audit be sent to the department of agriculture.