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25LSO-0491
2025
STATE OF WYOMING
25LSO-0491
Numbered
2.0
HOUSE BILL NO. HB0167
Local government reporting.
Sponsored by: Representative(s) Bratten, Andrew, Angelos, Hoeft, Locke, Webb and Webber and Senator(s) Biteman, Boner, Hutchings and Ide
A BILL
for
AN ACT relating to the administration of government; requiring certain reports and adopted budgets of municipalities, counties, school districts and special districts to be posted to websites as specified; requiring adopted budgets to include a report on revenues and expenditures from the preceding fiscal year; specifying applicability; 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)(viii) and (j)(iv), 16
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4
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111(d), 18
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3
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402(d) and 18
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3
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504(d) are amended to read:
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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:
(viii)
Beginning 2018,
R
equire each special district and other entities specified in W.S. 16
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12
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202(a) in this state, no matter how formed, except districts created by and subject to administration by the courts, to report to the department and to the county clerk of the county where the special district or other specified entity is located its proposed budget
and adopted budget
for the next fiscal year.
The special district or other specified entity shall post the proposed budget and adopted budget conspicuously on its website, if the special district or other specified entity has a website, and shall file the proposed budget and adopted budget with the county clerk.
If a special district or other specified entity operates in multiple counties, the special district or other specified entity
may
shall
post the proposed budget conspicuously on its website
or
and
file the proposed budget with each county clerk of the counties in which the special district or other specified entity operates. The report or posting
of proposed budgets
shall be made not later than June 1 of each year.
Adopted budgets shall be provided and posted not later than thirty (30) days after the budget is adopted.
The format of the reports required by this paragraph shall be established by the department of audit by rule
;
no later than December 31, 2017;
(j)
The director of the department of audit shall certify:
(iv)
To the board of county commissioners and to the special district or entity described in W.S. 16
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125(c) that receives funding from a municipality as defined by W.S. 16
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102(a)(xiv) or other entities specified in W.S. 16
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202(a) by October 5 of each year any special district or other entity in the county, no matter how formed, that failed to comply with paragraph (a)(vii)
or (a)(viii)
of this section.
If, by November 30 of that same year, the district or other entity has failed to comply with paragraph (a)(vii)
or (a)(viii)
of this section, the director of the department of audit shall file notice with the county commissioners, the county treasurer and the county clerk.
The county commissioners shall place a public notice in a newspaper of general circulation in the county indicating the special district or other entity is in danger of being dissolved due to failure to comply with the legal reporting requirements. The county commissioners shall assess the special district or other entity the cost of the public notice. Notwithstanding any other provision of law, the county treasurer shall withhold any further disbursements of money to the district or other entity until the department certifies to the county treasurer that the district or other entity has complied with all reporting requirements unless good cause for noncompliance is shown to the director of the department of audit as described in W.S. 9
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510(b). If the special district or other entity fails to file the required report on or before December 30 of that same year, the county commissioners shall seek to dissolve the special district or other entity in accordance with the process described by W.S. 22
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401 et seq. This paragraph shall apply in addition to any other provision for dissolution in the principal act for a special district or other entity. The county treasurer shall certify monthly to the department of audit, the legislature and the noncompliant district or entity the amount of disbursements withheld until the noncompliant district or entity has come into compliance.
16
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4
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111.
Adoption of budget.
(d)
As provided by W.S. 39
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104(k), a copy of the adopted budget, certified by the budget officer, shall be furnished
to
the county commissioners for the necessary property tax levies.
The adopted budget shall include a report of the revenues and expenditures of the municipality for the preceding fiscal year.
Certified copies of the adopted budget shall be on file in the office of the budget officer for public inspection
and a copy of the adopted budget and report shall be posted conspicuously on the website of the municipality
. Copies of school district budgets shall be furnished to the state department of education and copies of community college budgets shall be furnished to the community college commission. This section also applies to entities described in W.S. 16
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125(c) excluding incorporated cities and towns under four thousand (4,000) inhabitants.
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3
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402.
Duties generally.
(d)
Each county clerk shall, after receiving a proposed budget
or adopted budget
for a special district or other specified entity under W.S. 9
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1
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507(a)(viii), ensure that the proposed budget
or adopted budget
is forwarded to the board of county commissioners and county assessor.
18
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3
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504.
Powers and duties generally.
(d)
Each board of county commissioners shall, after receiving a proposed budget for a special district or other specified entity under W.S. 18
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402(d), ensure that the proposed budget is posted on the appropriate area of the website of the county. The posting of the budget shall include the date, time and location of a special district budget session during which final action will be taken on the proposed budget.
If a proposed budget is not provided to the county clerk as required by W.S. 9
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507(a), the board of county commissioners
may
shall
not approve funding of the special district mill levy. Upon approval of the mill levy for each special district, the final approved budget shall be posted on the appropriate area of the website of the county
along with the final approved county budget as provided in W.S. 16
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111(d)
.
Section 2.
Each local governmental entity that is subject to W.S. 9
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507, 16
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111, 18
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402 or 18
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504 as amended by section 1 of this act shall, to the extent required by those sections, post the adopted budgets to the website of the entity for not less than the five (5) most recent fiscal years.
Section 3
.
This act is effective July 1, 2025
.
(END)
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HB0167