28-8-107. Auditing of state agencies; management audit committee; factors to be considered
in audit reports.
(a) During every regular session the president of the senate and the speaker of
the house of the Wyoming legislature shall each appoint five (5) members of their
respective bodies to a management audit committee. Not more than three (3) members
appointed from each house shall be from the same political party. The committee
may appoint one (1) additional member of the legislature to this committee.
(i) Conduct audits of agencies which may include:
(A) Program evaluations;
(B) Performance audits;
(C) Analyses of policy alternatives;
(D) Audits of the accounts and operations of any agency or of any entity directly
or indirectly receiving state funds;
(E) Repealed by Laws 1995, ch. 97, § 2.
(ii) Conduct post-audits to determine if specific recommendations and problems revealed
by a first audit have been corrected.
(c) The legislative service office shall prepare a report of each audit conducted
and submit a copy of the audit report to the agency being reviewed for comment.
The agency has fifteen (15) days, unless otherwise authorized by the committee,
to submit a written response to the report to the legislative service office. The
completed audit report, which includes the agency response, if any, shall be transmitted
to the management audit committee for review and discussion with the agency officials
and the legislative auditors. This review and discussion of the audit report shall
be conducted by the committee in executive session. Following review the audit report
may be released unless the committee requests the legislative service office to
obtain supplemental information. A copy of the completed report and any supplemental
information shall be distributed to the governor and each member of the legislature.
(e) Generally accepted governmental auditing standards as promulgated by the Comptroller
General of the United States shall be used to the extent practicable in conducting
audits. The audit shall consider:
(i) Whether the funds which have been appropriated or otherwise allotted by the
legislature to the various state agencies have been expended in accordance with
(ii) Whether administrative programs are being conducted according to legislative
(iii) Whether funds and properties handled by an agency or held in trust have been
(iv) That reports and financial statements by the agency disclose fully the nature
and scope of the activities conducted and provide a proper basis for evaluating
the agency's operations;
(v) Whether there is duplication or overlap of services;
(vi) Whether there are alternative means of achieving the same results;
(vii) Any other factors relating to the efficiency, economy and effectiveness of
the agency being audited.
(f) Repealed by Laws 1995, ch. 97, § 2.
(g) As used in this section, "agency" means any state agency, division or department
of any state agency, institution, council, board, commission or any other unit,
subunit or program of state government.
(d) The contents of the audit report, its findings and documentation are confidential
and shall not be disclosed by any member of the management audit committee or employee
of the legislative service office or agency being audited until the completed audit
report is released, but the committee may discuss the contents of the audit report
with the governor before release of the final report.
28-8-108. Comments, recommendations and suggestions in audit reports; disclosure
of confidential information; unauthorized reports or releases.
(a) The reports of the legislative service office may include comments, recommendations
and suggestions, but neither the director nor the auditors shall have any authority
to enforce them nor shall they otherwise influence or direct executive or legislative
action. All information obtained by the legislative service office related to an
audit is deemed not to be a public record and shall remain confidential information
in the possession of the legislative service office. This information may be disclosed
by the legislative service office only to members of the legislative committee for
which the information was obtained, only to the extent necessary to document a statement
or report, and only in such a manner as to protect individual identities.
(b) Any member of the legislative service office who knowingly discloses confidential
information other than as authorized by subsection (a) of this section, discloses
the contents of audit reports prohibited by W.S. 28-8-107 or releases other reports
or information not authorized by the management council, the management audit committee
or by statute is subject to immediate termination of employment.
(c) If information obtained by the legislative service office related to an audit
discloses an indication of a violation of any criminal law of this state the information
shall be reported by the legislative service office employee discovering the apparent
violation to the director who shall report the apparent violation to the chairman
of the management audit committee and thereafter or concurrently therewith, to the
attorney general. Any report under this subsection may be made with the supporting
information from the audit determined to be necessary or convenient. Upon request
of the attorney general in investigating any apparent violation reported pursuant
to this subsection, the legislative service office shall make available to the attorney
general any information requested which was obtained during the audit, regardless
of the status of the audit report.
(d) The legislative service office shall release information obtained in conducting
an audit in response to a court subpoena in a criminal proceeding.
28-8-111. Assistance to be provided by state and local officers or agencies; duty
of audited agencies.
(a) Upon request of the director and with the approval of the management council
or the management audit committee, each officer, board, commission, department or
any political subdivision of state government or any local government shall provide
assistance, documents and information to the legislative service office.
28-8-113. Duty of agency officers and employees; legislative service office access
to records; failure to provide access; penalty.
(a) Any officer or employee of a state agency subject to audit or sunset review
shall fully assist the legislative service office during the course of the audit
or review. The legislative service office shall have access to and authority to
examine all books, records, accounts, files, correspondence and all other documents,
confidential or otherwise, maintained by the agency or its employees during the
course of agency business. The provisions of W.S. 16-4-201 through 16-4-205 do not
apply to audits or investigations of state agencies performed by or on behalf of
the legislature or legislative committees. Any member of the legislative service
office who discloses confidential information obtained while conducting an audit,
to any person or in any manner not authorized by law, is subject to disciplinary
action as provided by W.S. 28-8-108(b).
(b) Any officer or employee of an agency who knowingly fails or refuses to permit
such access and examination is guilty of a misdemeanor and shall be punished by
a fine of not less than one hundred dollars ($100.00) and not more than one thousand
dollars ($1,000.00), imprisonment in the county jail for a period not to exceed
six (6) months, or both.
Managment Audit Committee
Committee Work Plan