State appropriations-lapsing of funds.

WORKING DRAFT

ORIGINAL SENATE
FILE

NO.
0070

ENROLLED ACT NO. 8, SENATE

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2014 BUDGET SESSION

AN ACT relating to
administration of government;
specifying appropriated funds or authorizations which may be carried into a subsequent fiscal biennium; specifying process; imposing reporting requirements; defining terms;

authorizing a position; providing an appropriation;
and providing for an effective date.

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

Section 1.

W.S. 9
‑
2
‑
1002(a) by creating a new paragraph (xiii), 9
‑
2
‑
1008 and 9
‑
4
‑
207 by creating new subsection
s
(
d
)

through
(
f
)
are amended to read:

9
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2
‑
1002.

Definitions; powers generally; duties of governor; provisions construed; cooperation with legislature and judiciary; divisions enumerated.

(a)

As used in this act:

(xiii)

"
Outstanding obligation legally incurred" means
a financial obligation
, chargeable to the current biennium's appropriation,
that

has been lawfully incurred and for which appropriated funds have been r
eserved
but not paid during that biennium
. An "outs
tanding obligation legally incurred" shall include the following:

(A)

A
master service agreement, master price agreement or other
contract was executed
or purchase order issued
for goods or services but the goods were not received
,
or the services were not rendered
,

and paid for
during the same biennium;

(
B
)

Goods or services were received
pursuant to a purchase order or other contract
, but an invoice
w
as not received and paid
during the same biennium
;

(
C
)

Goods or services and an invoice were received, but payment could not be made during the same biennium;

(
D
)

Salaries
were
earned and
we
re payable
,
but
were
not paid as of the end of the biennium as a result of pay periods not being consistent with the end of the biennium, except that higher education institutions may encumber payrolls for the remainder of the summer session which is in progress at the end of the state's biennium if they have been budgeted and appropriated in such manner;

(
E
)

A written agreement for a grant
, loan
or award to distribute
funds
was signed but
the funds were not distributed
during the same biennium
;

(
F
)

A written offer to
provide a grant, loan or award to distribute funds was made and upon execution of an agreement a legally binding obligation to distribute the funds would be incurred, but the agreement was not signed by all parties during the biennium
.

9
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2
‑
1008.

Unexpended
, unobligated
funds to lapse or be carried over; duty of auditor; reporting.

(a)

In the event that the appropriation made or other revenue authorized by law for use by a state agency has not been expended by the close of the fiscal period, it shall lapse or be carried
over

forward
as provided by W.S. 9
‑
4
‑
207 after provision is made for payment of outstanding obligations legally incurred during the previous fiscal period. The auditor, after consultation with the department, as of June 30 of each year shall take appropriate action in
accordance with this section.

(b)

Unexpended appropriations carried forward into the next fiscal biennium pursuant to an outstanding obligation legally incurred shall be expended only for the purposes for which the funds were appropriated or authorized and shall not be revised or converted for another purpose after being carried forward.
Upon completion of the purposes for which the funds were carried
forward
, any remaining funds shall immediately revert to the appropriate fund as specified in W.S. 9
‑
4
‑
207.

9
‑
4
‑
207.

Disposition of unexpended appropriations.

(d)

In each even numbered year:

(i)

Not later than
July
1
5
, the
state
auditor shall provide to each affected agency a list of existing unexpended appropriations or authorizations from all prior fiscal periods;

(ii)

Not later than September 15, each agency shall provide to the auditor the nature of each outstanding obligation, the authority to maintain any unexpended appropriation, and a timeline for expenditure of funds to meet any outstanding obligation
legally incurred
;

(iii)

Not later than October 1, the auditor shall:

(A)

Revert any
unexpended appropriation
for
which
the appropriation or authorization
was mistakenly carried forward under the authority of W.S. 9
‑
2
‑
1008 or this section or for which the authority to not revert the unexpended appropriation no longer exists
;

(B)

In consultation with the department of administration,

r
eport to the governor and joint appropriations
interim
committee on all unexpended appropriations or authorizations,
remaining after October 1
.

The state chief information officer shall be consulted for purposes of information technology projects within the report. The report shall include:

(
I
)

Identification of the provision of law initially appropriating the funds;

(
II
)

The amount of funds not reverted;

(
III
)

A
n explanation of why each fund amount did not revert and additionally for
each capital outlay or information technology project for which funds did not revert
a description of the project
;

(
IV
)

T
he anticipated date upon which the funds will revert
;

(
V
)

For funds not reverted pursuant to W.S. 9
‑
2
‑
1008, the
fund type, purpose and
timeline for expenditure of
funds
to meet any outstanding obligation legally incurred
;

(
VI
)

The account or fund

to which the funds will revert
.

(e)

For purposes of subsection (d) of this section funds within an account or fund established by codified statute as not subject to reversion or lapse at the end of a fiscal period shall not be considered as reportable funds.

(f)

The state auditor, in consultation with the department of administration and information, shall accommodate the department of transportation's October through September fiscal period in implementing the reporting requirements of
subsections
(d) and (e)
of this section
regarding the disposition of unexpended appropriations while still identifying any reversions by October 1 of each even numbered year.

Section 2.

There is appropriated one hundred twenty-one thousand dollars ($121,000.00) from the general fund to the state auditor's office and the office is authorized one (1) additional full-time posit
ion. Notwithstanding any other provision of law, this appropriation shall not be transferred or expended for any other purpose and any unexpended, unobligated
funds
remaining from this appropriation shall revert as provided by law on June 30, 2016.

Section 3
.

This act is effective July 1, 2014.

(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

1