021-1 Wyo. Code R. § 1-1
The director of the department of audit is required by law to supervise the books, financial accounts and financial records of all state agencies and institutions, counties, school districts and municipalities in Wyoming. [W.S. 9-1-507(a)(i) ] The director must require correction of faulty or erroneous systems of accounting, and provide instruction in proper accounting procedures to county and municipal officers. W.S. 9-1-507(a)(iv) ] The director may require reports of books and accounts, and may perform audits or specified procedures when necessary. [W.S. 9-1-507 (a)(iii) and (v)] The director is responsible for ensuring compliance with audit requirements imposed by the Uniform Municipal Fiscal Procedures Act. [W.S. W.S. W.S. 16-4-122 and 16-4-123 ] These rules implement procedures necessary to permit the director to fulfill statutory obligations.
021-1 Wyo. Code R. § 1-1