HB0163 • 2020

Department of audit reporting requirements.

AN ACT relating to the department of audit; providing reporting requirements for the department of audit; and providing for an effective date.

Education

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor: Mgt Audit
Last action: 2020-03-11
Official status: inactive
Effective date: 3/1/2020

Plain English Breakdown

The official source material does not provide a detailed summary or digest text for this bill.

Department of Audit Reporting Requirements

This act amends existing laws to require the Department of Audit and its school finance section to report their audit results and performance reviews to the management audit committee.

What This Bill Does

Amends W.S. 9-1-507(a)(v) to mandate that the director of the state department of audit reports the results of audits or specified procedures to the management audit committee.
Amends W.S. 9-1-507(a)(vi) to require performance measure reviews based on Wyoming standards, with results reported to the agency head, governor, management audit committee, and secretary of state.
Amends W.S. 9-1-513(b) to mandate that the school finance section reports its audit results and studies to the management audit committee.

Who It Names or Affects

The director of the state Department of Audit
The school finance section within the department
The management audit committee

Terms To Know

Management Audit Committee: A group created by Wyoming law to oversee certain financial and auditing activities.
Performance Measure Reviews: Evaluations conducted based on standards set by Wyoming law to assess how well state agencies are performing their duties.

Limits and Unknowns

The bill does not specify what happens if the Department of Audit fails to comply with these reporting requirements.
It is unclear from the provided information whether this act will be reconsidered in future legislative sessions since it was marked as inactive.

Bill History

2020-03-11 House
H:Died in Committee Returned Bill Pursuant to HR 5-4
2020-02-26 House
H No report prior to CoW Cutoff
2020-02-12 House
H Introduced and Referred to H03 - Revenue 60-0-0-0-0
2020-02-11 House
H Received for Introduction
2020-02-10 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

20LSO-0354
2020
STATE OF WYOMING
20LSO-0354
Numbered
2.0

HOUSE BILL NO. HB0163

Department of audit reporting requirements.

Sponsored by: Management Audit Committee

A BILL

for

AN ACT relating to the department of audit; providing reporting requirements for the department of audit; and providing for an effective date.

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

Section 1.

W.S. 9
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1
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507(a)(v)(intro) and (vi) and 9
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1
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513(b) by creating a new paragraph (x) are amended to read:

9
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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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125(c) 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.
The results of any audit or specified procedures performed pursuant to this paragraph shall be reported to the management audit committee created by W.S. 28
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8
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107.
Specified procedures shall include procedures conducted under one (1) of the following standards:

(vi)

Conduct performance measure reviews based on the standards developed in W.S. 28
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1
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115(a)(ii)(A). The director shall determine the means to be used to verify and
validate the performance measures. The results of the reviews shall be reported to the agency head, governor
, management audit committee
and secretary of state;

9
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1
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513.

School finance audits and management studies.

(b)

The school finance section within the department established under subsection (a) of this section shall:

(x)

Report to the management audit committee created by W.S. 28
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8
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107 the results of any audit or study performed pursuant to paragraphs (i) through (iii) of this subsection and school audits filed with the department pursuant to W.S. 16
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4
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122.

Section 2
.

This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution
.

(END)

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