Department of Audit - Public Funds

Public Funds Division

Our Mission

Public Funds Division promotes governmental accountability through verifying the accuracy and reliability of information provided to the citizens of Wyoming, Legislature, Governor and other stakeholders.

Statement of Philosophy and Vision

Improve government accountability through auditing accurate and reliable data.
Conduct audits and other services for governmental entities.
Percentage and accuracy of information audited by or reported to us by governmental entities.

Department of Audit Public Funds Division Non-compliant report for Fiscal Year 2024. Link: Non-compliant Report - Updated March 13, 2025

Public Funds Fiscal Year 2022 Work Summary <-Click here for report

Current Work in Process:

School District Funding Model Audits 6

School District Component Audits 1

Town Audits 2

Follow-up Audits 4

Special District Audits 3

State Agency Performance Audits 4

Collect, Analyze, Compile Local Government Financial Data Reports 900+

Collect, Analyze, FYE 2026 Budgets for Special Districts and Joint Powers Boards 700+

Published:

March 12, 2025: Published - 2021 Statewide At-Risk Audit. Link: Audits
March 11, 2025: Published - 2024 Payment in Lieu of Taxes (PILT). Link: Audits
March 10, 2025: Published - Town of Hudson Follow-up. Link: Audits
February 3, 2025: Published Amended - 2024 Cost of Government Report. Link: Legislative Reports
December 19, 2024: Published - 2024 Cost of Government Reports. Link: Legislative Reports
December 2, 2024: Published - Wyoming Cultural Trust Fund. Link: Audits
November 19, 2024: Published - Unita County School District #4 (Response Included). Link: Audits
November 15, 2024: Published - Revised Wyoming Municipality Handbook and Wyoming Special District Handbook. Link: Resources

2025 Deadlines:

Upcoming Deadlines:

June 1, 2025

2026 Proposed Electronic Budget Forms for Special Districts including Joint Powers Boards due for submission to the Department of Audit

and County Commissioners

July 18, 2025

2026 Budget hearings must be held no later than the third Thursday in July. (July 17, 2025)

July 31, 2025

Final Electronic Budget Forms for Special Districts including Joint Powers Boards due for submission to the Department Audit and

County Commissioners.

August 30, 2025

2025 Annual waiver request for Irrigation or Drainage District from the oversight requirements (i.e. follow-up paperwork), an annual written request must have been submitted no later than 30 days after the required annual filing of financial information with the courts.

September 30, 2025

2025 Annual Survey of Local Government Finances forms are due

2025 Annual Report Summary for all entities.

2025 Proof of Cash, Internal Control, Self Audits forms, and CPA Engagement Letter are due (if applicable)

2026 Budget Hearing Notices are due

December 31, 2025

2025 CPA Reviews and CPA Audit Reports are due

Past Deadlines:

January 31, 2025

2024 Late Filing for CPA Audits