(a) The program shall have adequate accounting records to record and document all transactions that affect an agency's assets, liabilities, and fund balance. The accounting information system should be designed and maintained to ensure recording and documentation of all transactions or events that affect a programs ability to delivery services.
(b) Adequate measures of internal control shall be incorporated within a program's accounting system to promote reporting of reliable information about operations and to ensure stewardship over assets.
048-12 Wyo. Code R. § 12-1