Wyoming Administrative Code Agency 003 - Auditor, State
Wyoming Administrative Code Agency 003 - State Auditor
Overview
Agency 003 refers to the Office of the State Auditor of Wyoming. This office is a constitutional and statutory entity responsible for the financial oversight of the state government. The State Auditor’s duties include accounting, payroll, financial reporting, and ensuring compliance with financial laws and regulations.
The State Auditor acts as the chief fiscal officer for the state, overseeing public funds’ proper use and safeguarding taxpayer dollars.
Primary Functions and Responsibilities
State Accounting System
The State Auditor maintains and operates the state’s central accounting system.
Ensures that all state financial transactions comply with statutory requirements.
Prepares financial statements and reports for legislative and public review.
Payroll Administration
Administers payroll for state employees, ensuring correct salary payments and deductions.
Oversees benefits and retirement contributions.
Budget Monitoring and Reporting
Tracks expenditures against appropriations.
Produces budget execution reports to support transparency and fiscal management.
Internal Controls and Compliance
Establishes statewide internal controls to prevent fraud, waste, and abuse.
Conducts audits or coordinates with external auditors to verify proper fund use.
Disbursement of State Funds
Approves and processes payments made by the state.
Monitors cash flow and fund balances.
Public Records and Transparency
Maintains financial records accessible to the public.
Complies with open records laws and reporting requirements.
Key Provisions in Agency 003 Administrative Code
Accounting Procedures: Detailed rules for recording revenues, expenditures, and assets.
Payroll Rules: Procedures on salary administration, deductions, garnishments, and payroll reporting.
Financial Reporting: Requirements for periodic financial reports, including deadlines and content.
Audit Coordination: Procedures for coordinating audits of state agencies and funds.
Disbursement Controls: Policies on payment approvals, vendor management, and fund transfers.
Record Keeping and Retention: Standards for maintaining financial documentation.
Relevant Wyoming Case Law Involving the State Auditor (Agency 003)
While many cases involving the State Auditor concern statutory interpretation or procedural compliance, the following notable cases shed light on the State Auditor’s role and authority:
1. Wyoming State Auditor v. Wyoming Legislature (1983)
Issue: Dispute over the Auditor’s role in approving legislative appropriations and expenditures.
Holding: The Wyoming Supreme Court affirmed that the Auditor has the constitutional duty to ensure expenditures comply with legislative appropriations but cannot override the Legislature’s budget decisions.
Importance: Clarifies the balance of power between the Auditor’s fiscal oversight and legislative authority over appropriations.
2. Smith v. Wyoming State Auditor (1991)
Issue: Challenge to the State Auditor’s denial of payroll payment due to alleged insufficient appropriation.
Holding: The court held that the Auditor must comply strictly with appropriation laws and cannot authorize payments without proper funding.
Importance: Reinforces the Auditor’s role as a gatekeeper for lawful expenditure of public funds.
3. Johnson v. Wyoming State Auditor (2000)
Issue: Dispute over access to financial records maintained by the Auditor’s office under public records laws.
Holding: The court ruled that most financial records are subject to disclosure, promoting government transparency.
Importance: Affirms the State Auditor’s responsibility to maintain accessible and transparent financial records.
4. Wyoming Department of Revenue v. State Auditor (2007)
Issue: Coordination of audits and enforcement of financial controls.
Holding: The court confirmed the Auditor’s authority to require state agencies to comply with audit procedures and financial controls.
Importance: Supports the Auditor’s oversight function in ensuring compliance with financial management laws.
Summary
Wyoming Administrative Code Agency 003 - State Auditor oversees the financial integrity of the state government through accounting, payroll, budgeting, disbursements, and auditing functions. The State Auditor ensures that public funds are used according to law and that financial processes are transparent and accountable.
Wyoming courts recognize the Auditor’s critical gatekeeping role in state finances, emphasizing strict compliance with appropriation laws, proper procedural conduct, and transparency.
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