Public Funds Division

Public Funds Fiscal Year 2021 Work Summary <-Click here for report

Current Work in Process:

School District Funding Model Audits 7

School District Component Audits 3

Town Audits 4

Follow-up Audits 1

Special District Audits 1

State Agency Performance Audits 3

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

Collect, Analyze, FYE 2023 Budgets for Special Districts and Joint Powers Boards 780+


****Updated November 1, 2022: The comment period has ended. The Rules are awaiting Governor's signature. ****

Link: 2022 Amended Rules Notice and

Public notice is given that the Wyoming Department of Audit, Public Funds Division ("the Division") intends to adopt amended rules, Chapters 1, 3, 4, and create a new chapter 10, pursuant to the authority provided in Wyoming Statute 9-1-507 (a)(iii) and (h). The amended rules meet minimum substantive state statutory requirements. A copy of the proposed rules may be obtained from:

(1) the Division's website at;

(2) by contacting the Division in writing or in person at the Hathaway Building, 2nd Floor, 2300 Capitol Avenue, Cheyenne, WY 82002;

(3) by telephone at (307) 777-7799; or

(4) via e-mail at with “Rules” in the subject line.

The Division welcomes all comments and suggestions on these proposed and new rules. Written comments should be submitted to either the street address or the e-mail address listed above not later than 5:00 p.m. on October 27, 2022.

  • 2021 Emergency Rules approved by the Governor: The Department of Audit has proposed Emergency Rules that were approved by the Governor. Chapters 1, 3, and 4 of the Public Funds Division rules were amended pursuant to the authority granted in Wyoming Statutes § 9-1-507 (a)(iii) and (h) and pursuant to the Wyoming Administrative Procedure Act. The specific amendments to the Emergency Rules are outlined in link above. Link: Emergency Rules for Department of Audit Public Funds Division

However, we want to draw attention to the date change for submission of the annual financial survey (Census) and all associated follow-up paperwork to September 30th.

Upcoming Deadlines:

December 31, 2022

2022 CPA Reviews and CPA Audit Reports are due

January 31, 2023

2022 Late Filing for CPA Audits

June 1, 2023

2024 Proposed Electronic Budget Forms for Special Districts including Joint Powers Boards due for submission to the Department of Audit

and County Commissioners

Past Deadlines:

September 30, 2022

2022 Annual Survey of Local Government Finances forms are due

2023 Budget Hearing Notices are due

2022 Annual Report Summary are due for all entities.

2022 Proof of Cash, Internal Control, and Self Audit forms are due (if applicable).

August 30, 2022

2022 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.

July 21, 2022

2023 Budget hearings are required to be held not later than the third Thursday in July. (July 21, 2022)

July 31, 2022

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

County Commissioners

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.

Wyoming Dept. of Audit

Public Funds Division

Hathaway Building

2nd Floor

2300 Capitol Avenue

Cheyenne, WY 82002

Phone: (307) 777-7799

E-mail us at:

Special District Electronic Budgets

W.S. 9-1-507(a)(viii). . . “each special district, no matter how formed, except districts created by and subject to administration by the courts, to report to the department of audit and the county clerk, its proposed budget for the next fiscal year.” The Proposed 2024 Electronic Budget Form must be emailed to the state Department of Audit ( and County Clerk no later than June 1 and the Final 2024 Electronic Budget Form, no later than July 31. The Electronic Budget form and an online tutorial are located on our website at

W.S. 16-12-406 Notice of Budget Hearing shall be disclosed according to the Public Meeting laws. Budget hearings are required to be held not later than the third Thursday in July. (July 20, 2022)

W.S. 16-12-406 (c) Copies of publications of hearings shall be furnished to the director of the state department of audit.” Budget Publication Notices are due September 30.