Department of audit-amendments.

WORKING DRAFT

ORIGINAL SENATE

FILE

NO.
0141

ENROLLED ACT NO. 39, SENATE

FIFTY-NINTH LEGISLATURE OF THE STATE OF WYOMING
2007 GENERAL SESSION

AN ACT relating to the department of audit; authorizing the department of audit to conduct criminal background checks as specified; providing for financial review procedures as specified; authorizing the appointment of an administrator as specified; and providing for an effective date.

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

Section 1.

W.S. 7
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19
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106(a) by creating a new paragraph (xv), 7
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19
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201(a) by creating a new paragraph (viii) and 9
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1
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507(a)(v) and by creating new subsections (m) and (n) are amended to read:

7
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19
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106.

Access to, and dissemination of, information.

(a)

Criminal history record information shall be disseminated by criminal justice agencies in this state, whether directly or through any intermediary, only to:

(xv)

The department of audit.

7
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19
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201.

State or national criminal history record information.

(a)

The following persons shall be required to submit to fingerprinting in order to obtain state and national criminal history record information:

(viii)

Department of audit employees or applicants for employment who have access to confidential financial or accounting records.

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1
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507.

Examination of books of state institutions, agencies and certain districts and entities; independent audit authorized; guidelines.

(a)

The director of the state department of audit shall:

(v)

Perform an audit or specified procedures of any books and records of any state institution, state agency, incorporated city or town with a population of less than four thousand (4,000) inhabitants or any district or entity described in W.S. 16
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4
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104(g) whenever the director feels the audit or procedures are necessary. In lieu of performing such audit or procedures, the director may accept an audit or specified procedures performed by a certified public accountant
.
;

Specified procedures shall include procedures conducted under one (1) of the following standards:

(A)

Current government audit standards issued by the United States comptroller general;

(B)

Generally accepted principles and quality standards formally approved by the Association of Inspectors General;

(C)

Standards recognized by the Institute of Internal Auditors; or

(D)

Standards recognized by the Association of Certified Fraud Examiners.

(m)

The director of the department of audit shall have the authority to obtain the financial and criminal background of any employee or employment applicant of the department in accordance with W.S. 7
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19
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106 and 7
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19
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201.

(n)

The director of the department of audit shall have the authority to appoint a public funds administrator who shall serve at the pleasure of the director. The administrator shall have not less than seven (7) years of experience holding all the requirements to practice as a certified public accountant or certified internal auditor. The administrator shall assist the director in his duties to supervise books, financial accounts and financial records of all state agencies and institutions, counties, school districts and municipalities within this state.

Section 2.

This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

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