(a) The rules govern the following audits performed by the Department of Audit:
(b) To the extent not inconsistent with the express provisions of these rules, the Government Auditing Standards, 2011 Revision, published by the Comptroller General, United States General Accounting Office shall be used to supplement and guide the use and interpretation of these rules. When conducting audits of mineral production from federal or Indian lands by Cooperative Agreement with the Office of Natural Resources Revenue, the Code of Federal Regulations published by the Office of Natural Resources Revenue of the United States Department of Interior, 30 CFR Part 1217, shall be enforced as required by the Cooperative Agreement.
021-11 Wyo. Code R. § 11-2