021-3 Wyo. Code R. § 3-4
(a) Each entity is required to perform the level of procedures required for their respective risk level at the close of each fiscal year. Procedures performed by an independent certified public accountant which equal or exceed the procedures required for an entitys risk level may be accepted by the director in lieu of the procedures specified in this Article. Completion of the procedures performed shall be documented in a report, certified under oath by the officials of the entity.
(b) The Local Government Annual Report Summary will be due in the Department of Audit by December 31 of the year in which the fiscal year ends, or six months after the close of the entitys fiscal year end if other than a June 30 fiscal year end..
021-3 Wyo. Code R. § 3-4