(a) The Board shall require records of loan recipients be audited annually by an independent accountant which may be part of the annual financial audit. The Board shall ensure compliance with the provisions of the federal Single Audit Act, 1996 Amendments and Office of Management and Budget (OMB) Circular A-133. The Board or its designee shall be allowed access by loan recipient to inspect the construction and operation of the project. Loan recipients shall maintain project accounts in accordance with generally accepted government accounting standards.
060-31 Wyo. Code R. § 31-12