State Codes and Statutes

CHAPTER 4 - PUBLIC FUNDS

ARTICLE 1 - RECEIPT AND DISBURSEMENT

9-4-101. Fiscal year; delivery of state property by treasurer andauditor to successors.

The fiscal year for all agencies, boards,commissions, departments, instrumentalities or institutions of the stategovernment shall commence on July 1 in each year, except as otherwisespecifically provided or authorized by law. At the end of their respectiveterms of office the treasurer and auditor shall deliver to their successors allofficial books, papers, records and balances of funds in their possession. Ifeither or both successors are not elected or appointed and qualified, theexisting incumbent of the office shall retain the state property until theelection or appointment and qualification of his successor occurs.

9-4-102. Creation of expense in excess of appropriation; liability ofofficer therefor; penalty for violation.

(a) Except as otherwise provided by law, no state officer isauthorized to create any expense of any kind or character as a charge againstthe state in excess of the amount appropriated for his use. Any officercreating an expense in excess of the appropriation is responsible for theexpenditure under his official bond.

(b) Any person or board, who violates this section is guilty ofa misdemeanor and shall be fined not to exceed two hundred dollars ($200.00)and may be removed from office.

9-4-103. Account of expenditures; public inspection; vouchers forallowances.

Whenan appropriation is made by law for any purpose, to be expended for the state,the officer or board having charge of the appropriation shall keep an accounttherewith, showing when, to whom and for what purpose any portion of the appropriationhas been expended. The account shall always be open for public inspection.Every officer or person presenting any voucher to any board for allowance, orto the auditor for payment, shall have affixed to the voucher a full itemizedstatement in writing covering the claim and the claim shall be approved forallowance by the proper board, department head or officer. Any claims failingto comply with this provision shall be rejected by the auditor or any of theboards to which the claims are presented.

9-4-104. Withholding salary in case of embezzlement of public fundsor failure to pay over fees.

Ifany officer of the state, or of any county or municipal corporation therein,having the custody of public funds, embezzles the funds, or if any publicofficer whose duty it is to pay into the treasury of the state, county ormunicipal corporation, any fees collected by him, fails at the times requiredby law to pay over the fees into the proper public treasury, the officer whoseduty it is to audit and allow claims for salary of any officer or to issue awarrant in payment of the salary, may withhold the salary due to the officer,until the embezzlement, if any, is satisfied, or until the fees unlawfullyretained by the officer are properly turned over and paid into the properpublic treasury. If the director of the state department of audit determinesthat any embezzlement exists, or that any fees have been improperly retained byany public officer, the auditing officer or board shall withhold the person'ssalary until embezzlement is satisfied, or the fees are turned into the properpublic treasury, or a court of competent jurisdiction arrives at a differentconclusion from that of the director and decrees that no embezzlement orfailure to pay over fees existed.

9-4-105. Cancellation of unpaid state warrants.

Thestate auditor shall cancel all state warrants that have been issued for one (1)year and which have not been presented to the state treasurer for payment. Themoney shall revert to the fund and account upon which the warrant wasoriginally drawn or to the general fund if the original account no longerexists.

9-4-106. Interest on public warrants.

(a) All state, county, school district, town, city or otherpublic warrants issued for any salary, fee or for any public indebtedness,claim or demand which has accrued on any public contract, transaction orliability shall draw interest upon the amount expressed in the warrant from thedate of presentation for payment at the treasury or other place at which thewarrant may be payable until there are sufficient funds in the treasury forpayment. The rate of interest shall be established by the governmental entitybased upon market conditions at the time of presentation of the warrant forpayment and shall be stated within the warrant. No rate of interest shall beallowed or paid upon a warrant except as established under this section.

(b) Each state or county treasurer or municipal officerauthorized to act as treasurer, to whom a warrant is presented for payment andfunds in the treasury are insufficient to pay the warrant, shall endorse thewords "not paid, for want of funds" and officially sign and date thewarrant.

9-4-107. Balancing of accounts.

Allfiscal officers of the state shall balance their respective accounts at 12:00noon on December 31, and at 12:00 noon on June 30 in each year.

ARTICLE 2 - FUNDS CONSOLIDATION

9-4-201. Repealed By Laws 2005, ch. 231, 2.

9-4-202. Legislative purpose.

Thisact reserves to the legislature the authority to establish funds outside ofconstitutional requirements. Provision is made to facilitate the handling offederal grants and other revenues which shall remain restricted according tothe terms under which they are received. It is the policy of the legislaturethat all general governmental programs, activities and functions shall besubject to its review regardless of the sources of revenue available to thevarious departments, institutions or agencies except as otherwise provided.

9-4-203. Definitions.

(a) As used in this act:

(i) "Activity" means a specific and distinguishableline of work performed by one (1) or more organizational components of agovernmental unit or capital outlay for the purpose of accomplishing a functionfor which the governmental unit is responsible;

(ii) "Appropriation" means an authorization granted bythe legislature to make expenditures and to incur obligations for specificpurposes;

(iii) "Earmarked revenue" means revenue which isdedicated by law for expenditure for specified activities, functions orprograms and limited in the amount expended for the activities by the amount ofmoney deposited to the credit of the governmental unit responsible for thespecified functions and activities;

(iv) "Earned federal money" means any federal moneyreceipt which is:

(A) Reimbursement for state money disbursed under a contractualrelationship;

(B) Reimbursement of administrative overhead;

(D) To finance a state activity that is being performed as aregular state funded activity;

(E) Reimbursement for an overmatch of federal money for anyreason for which there is no obligation to carry forward for additional state fundingor requiring a refund to the federal government; or

(F) The result of a lapse in a federal activity that does notrequire refunding to the federal government.

(v) "Fiscal period" means the period from July 1through June 30 of each year established for the purpose of determining thefinancial position and the results of a governmental unit except as otherwisespecifically provided or authorized by law;

(vi) "Function" means a group of related activitiesaimed at accomplishing a major service or program for which a governmental unitis responsible;

(vii) "Fund" means an independent fiscal and accountingentity with a self-balancing set of accounts recording cash or other resourcestogether with all related liabilities, reserves, and equities which aresegregated for the purpose of carrying on specific activities or functions orattaining specific objectives in accordance with law;

(viii) "Fund accounts" means the accounts necessary toset forth the financial operations and the financial position of the variouscomponents of any fund;

(ix) "Lapse" means the automatic termination of anappropriation;

(x) "Restricted revenue" means revenue which isdedicated by law for expenditure for specified activities, functions orprograms and limited in the amount expended by legislative appropriation;

(xi) "Surplus" means the excess of assets of aspecific fund or account over its liabilities;

(xii) "Unappropriated surplus" means that portion ofthe surplus of a specific fund or account which is not segregated for specificpurposes;

(xiii) "This act" means W.S. 9-4-201 through 9-4-216.

9-4-204. Funds established; use thereof.

(a) Repealed By Laws 2005, ch. 231, 2.

(b) Repealed By Laws 2005, ch. 231, 2.

(d) Repealed By Laws 2005, ch. 231, 2.

(e) Repealed By Laws 2005, ch. 231, 2.

(f) Repealed By Laws 2005, ch. 231, 2.

(g) Repealed By Laws 2005, ch. 231, 2.

(h) Repealed By Laws 2005, ch. 231, 2.

(j) Repealed By Laws 2005, ch. 231, 2.

(k) Repealed By Laws 2005, ch. 231, 2.

(m) Repealed By Laws 2005, ch. 231, 2.

(n) Repealed By Laws 2005, ch. 231, 2.

(o) Repealed By Laws 2005, ch. 231, 2.

(p) Repealed By Laws 2005, ch. 231, 2.

(q) Repealed By Laws 2005, ch. 231, 2.

(r) Repealed By Laws 2005, ch. 231, 2.

(s) It is the intent of the legislature to establish uniformrequirements for state government accounting and financial reporting inaccordance with the generally accepted accounting principles (GAAP) aspromulgated by the governmental accounting standards board (GASB), or itssuccessor bodies, so that the financial position and the results of operationsof state government can be publicly available to citizens, legislators,financial institutions and others interested in such information. To implementthese requirements:

(i) The state auditor shall assign accounting for activitiesand programs of Wyoming state government to funds and classify each into fundtypes and account groups as specified in subsection (t) of this section inaccordance with generally accepted accounting principles;

(ii) All state agencies in all branches of government andspecifically the budget division of the department of administration andinformation, the governor and the consensus revenue estimating group shall usethe fund types specified in subsection (t) of this section in preparing statebudget documents, budget recommendations, revenue estimates and legislation;

(iii) The state auditor may, in consultation with the chiefexecutive officers of the state agencies significantly involved in theoperation of the fund, change the classification of funds between fund typeswhen the operation of the fund changes or when there is a change in theapplication of generally accepted accounting principles;

(iv) The state auditor, after consultation with the chiefexecutive officer of the state agency significantly involved in the operationof the affected fund or account, may merge, combine or segregate any fund oraccount that is or may be provided by law;

(v) Within six (6) months after the end of each fiscal year,the state auditor shall publish a comprehensive annual financial report thatshall conform as nearly as practicable to established governmental reportingstandards. The financial statements shall be prepared in accordance withgenerally accepted accounting principles and shall contain certificates ofexamination by the department of audit or any other independent auditor thatmay be assigned; and

(vi) A deviation from generally accepted accounting principlesshall not be made unless authorized by law.

(t) As provided in subsection (s) of this section, the stateauditor shall use the following fund types to classify state activities andprograms for accounting purposes as specified:

(i) Governmental fund types:

(A) General fund to account for the ordinary operation ofstate government, and shall receive all revenues and account for allexpenditures not otherwise provided for by law in any other fund. General fundappropriations shall not be transferred to any other fund or account forexpenditure except as otherwise provided by law;

(B) Special revenue fund to account for the proceeds ofspecific revenue sources, other than expendable trusts or for major capitalprojects that are legally restricted to be expended for specified purposes;

(C) Capital projects fund to account for financial resourcesto be used for the acquisition or construction of major capital facilities;

(D) Debt service fund to account for the accumulation of, andthe payment of, general long term debt principal and interest.

(ii) Proprietary fund types:

(A) Enterprise fund to account for operations:

(I) That are financed and operated in a manner similar to privatebusiness enterprise where the intent of the governing body is that the costsand expenses, including depreciation, of providing goods or services to thegeneral public on a continuing basis be financed or recovered primarily throughuser charges; or

(II) Where the governing body has decided that periodicdetermination of revenues earned, expenses incurred or net income isappropriate for capital accountability or other purposes.

(B) Internal service fund to account for the financing ofgoods or services provided by one (1) department or agency to other departmentsor agencies of the governmental unit, or to other governmental units, on acost-reimbursement basis.

(iii) Fiduciary fund types:

(A) Private-purpose trust funds to account for any trustarrangement not properly reported in a pension trust fund or an investmenttrust fund under which principal and income benefit individuals, privateorganizations or other governments;

(B) Investment trust funds to account for legally separategovernments pooling their resources in an investment portfolio for the benefitof all participants;

(C) Pension and other employee benefit trust funds to accountfor the assets held by state government as trustee for employee retirementsystems;

(D) Agency funds to account for assets that state governmentholds on behalf of others as their agent.

(iv) College and university financial information thefinancial data of state governmental colleges and universities that areconsidered to be part of the state government and that apply the provisions ofthe American institute of certified public accountants industrial audit guide. Audits of colleges and universities should be included with the financial dataof the state government but may be presented separately from the fund types ofthe state government.

(u) Other funds defined as follows shall be classified by thestate auditor pursuant to subsections (s) and (t) of this section:

(i) Highway fund to account for all revenues the expendituresof which are constitutionally restricted to highway purposes or which areavailable for expenditure by the Wyoming transportation commission excludinggeneral fund appropriations;

(ii) Game and fish fund to account for all revenues receivedby the game and fish department the expenditures of which are restricted towildlife purposes or which are available for expenditure by the Wyoming gameand fish commission excluding general fund appropriations;

(iii) Permanent Wyoming mineral trust fund to account for theproceeds from an excise tax levied by constitutional or statutory law, on theprivilege of extracting or severing minerals designated by constitutional orstatutory law. The proceeds of the fund are inviolate and constitute apermanent or perpetual trust fund which shall be invested, or loaned topolitical subdivisions of the state, only as the legislature directs. Allincome from the fund shall be deposited annually in the general fund;

(iv) Permanent land fund to account for the resources receivedand held as trustee of the land grants made to the state by the federalgovernment as provided by W.S. 9-4-305(b);

(v) Permanent land income fund to account for the income fromthe permanent land fund, land grants and income from other sources as providedby W.S. 9-4-305(c);

(vi) The excellence in higher education endowment fund - toconsist of funds appropriated or designated to the fund by law, or by gift fromwhatever source. In accordance with Wyoming Constitution Article 15, Section20, monies within the fund shall not be expended and may be invested in thesame manner as other permanent funds of the state. Earnings from investment ofmonies within the fund are subject to the spending policy as provided in W.S.9-4-719 and shall be distributed and expended as provided by law. Earnings inexcess of spending policies shall be retained as provided by W.S. 9-4-719;

(vii) Hathaway student scholarship endowment fund - to consist offunds appropriated or designated to the fund by law, or by gift from whateversource. In accordance with Wyoming Constitution Article 15, Section 20, monieswithin the fund shall not be expended and may be invested in the same manner asother permanent funds of the state. Earnings from investment of monies withinthe fund shall be distributed and expended as provided by law.

9-4-205. Appropriations and expenditures.

(a) The revenues and other resources of the general fund, thespecial revenue fund insofar as it contains restricted revenue, federal fundsand the permanent land fund as provided by W.S. 9-4-310 are subject tolegislative review and appropriation for each fiscal period.

(b) Expenses required in administrative activities chargeableto accounts within the special revenue fund and the highway fund excluding thedepartment of transportation shall be provided by legislative appropriationfrom the general fund. Monthly, as the general fund appropriations areexpended, corresponding amounts shall be transferred from the proper accountswithin the funds specified in this subsection to the general fund. Theadministrative expenses chargeable to these accounts shall be included in thegovernor's budget to the legislature as provided by law.

(c) The revenues and other resources in any funds created bythis act which are not affected by subsection (a) or (b) of this section may beexpended pursuant to law or agreement if in conformity with the requirements ofthe budget division of the department of administration and information, ifany.

(d) Authority to spend enterprise fund accounts shall be basedupon budgets submitted in the same manner as for other units of stategovernment. The budgets shall be supported by complete financial and operatingstatements together with cost analyses and comparisons to provide a base forfinancial planning.

(e) Authority to spend internal service fund accounts shall bebased on the approved budget requests of the serviced units of stategovernment. Additional authority to spend may be requested and shall besupported by financial and operating statements together with cost analyses andcomparisons to provide a base for financial planning.

9-4-206. Disposition of revenue; cash accounts; investment of moniesheld by state institutions.

(a) Receipts of revenue and other resources that requireallocation into more than one (1) fund or to more than one (1) governmentalunit shall be deposited in an account for holding until allocated in accordancewith law. All revenue and money received or held by a state governmental unitshall be placed in the appropriate fund except as otherwise provided. Except asotherwise provided by law, no bank accounts shall be opened or maintained norshall revenue, cash, checks or other written instruments, notes, mortgages,securities, performance bonds or other similar obligations be held by any stategovernmental unit except the state treasurer.

(b) Supplemental additions to approved budgets for acceptanceand expenditure of federal funds authorized for acceptance by the governorshall be in writing, signed by the governor or his designated representativewith copies to the state auditor and department of administration andinformation. Upon approval by the governor, federal revenue that is acceptedand which will result in a saving or replacement of state monies to accomplisha budgeted activity or function shall be transferred to the general fund withappropriate explanation.

(c) The state treasurer may establish cash accounts for stategovernment units. The cash accounts may be for purposes of making change, forthe payment of small local purchases, refunds under one hundred dollars($100.00), or, in the case of the state fair, for any expenditures authorizedby law. Cash accounts shall be reimbursed at least monthly by submitting acertified voucher supported by the documentation required by the state auditorfor issuance of a state warrant from the appropriate accounts in the samemanner as other vouchers are submitted for payment. The reimbursement warrantshall be paid from the appropriate account and charged to the budgeted expenseclassifications, if any. Money provided by this subsection may be placed indemand deposits for disbursement. All approved change and petty cash accountsshall be an accountable cash item within the state treasurer's cashaccountability and supported by receipts from the administrator of the stateunit holding change or petty cash accounts.

(d) The state treasurer may establish a cash account within hisoffice to facilitate the processing and payment of cash refunds, or other fundcash disbursements, under one hundred dollars ($100.00). Money provided by thissubsection may be placed in a demand deposit for disbursement. The cash accountshall be reimbursed at least monthly by submitting a certified voucher supportedby the documentation required by the state auditor for issuance of a statewarrant from the appropriate accounts.

(e) Excluding compensation earned by prisoners confined to astate penal institution, to the greatest extent possible all monies held by anystate institution belonging to patients, residents or inmates of the stateinstitution shall be deposited or held at the location of the institution, toearn the highest available rate of interest on an investment insured by theUnited States government or agency or any department thereof and to beavailable for withdrawal without penalty, and need not be accounted for withinthe agency fund. With the consent of the person owning the money or of anyperson legally responsible for that person's financial affairs the monies maybe invested in accounts or certificates of deposit insured by the United Statesgovernment, agency or department which are for a fixed term and have a penaltyfor early withdrawal. Each chief administrator of an institution is accountablefor all monies. An account shall be kept for each individual showing allreceipts, disbursements and monies by type of account. To the greatest extentpossible, all monies not invested in fixed term investments shall be depositedin individual savings accounts to accrue interest for each individual. Moniesnot so deposited shall be kept in a separate pooled demand account. The totalreceipts, disbursements and balances shall be reported monthly to the statetreasurer and state auditor for disclosure in the state financial reports. Upondischarge all money plus accrued interest held on behalf of a patient, residentor inmate, excluding lawful charges, shall be returned to that person or a dulyauthorized person. If the patient, resident or inmate, or other duly authorizedperson, cannot be found, or in the event of death of the patient, resident orinmate, the money plus accrued interest, excluding lawful charges, shall aftera reasonable effort to find and notify the heirs has failed, be transmitted tothe state treasurer to be held or distributed as provided by W.S. 9-5-203.

9-4-207. Disposition of unexpended appropriations.

(a) All unexpended general fund appropriations shall lapse asof the end of the fiscal period excluding appropriations for capital outlaysand except as otherwise authorized by law.

(b) All unexpended federal funds appropriations and budgetauthorizations to accept and expend federal funds as provided by W.S.9-4-206(b) shall be reviewed by the department of administration andinformation at the end of the fiscal period. The department may authorizeamounts to be carried forward into the next fiscal period which are necessaryto complete activities or functions in progress or for activities or functionsnot then started. Federal funds not carried forward shall revert to the generalfund unless federal requirements provide otherwise or unless otherwise providedby the legislature. The department of administration and information shallreport to the governor the amount and nature of the funds carried forward,reverted to the general fund, or returned to the federal government.

(c) Unexpended appropriations from any funds created by thisact not specified in subsection (a) or (b) of this section shall lapse at theend of the fiscal period and be accounted for as unappropriated surplus withinthe fund or account if applicable except as otherwise provided by thelegislature.

9-4-208. Refunds.

(a) Except as provided by W.S. 9-4-204(t)(iii)(D) and9-4-206(c) and (d), money paid into the state treasury through error or undercircumstances such that the state is not legally entitled to retain it, may berefunded upon the submission of a verified claim therefor. The claimant shallpresent his verified claim, together with a complete statement of facts andreasons for which the refund is claimed, to the head of the state agencyconcerned, who shall forthwith examine it, attach his approval or disapprovalof the claim and his reasons, and submit the claim to the state auditor for settlementin the manner provided by law. At the discretion of the head of the stateagency concerned, the verified claim of the claimant may be waived, and therefund made upon certification by the head of the state agency concerned.

(b) There is appropriated to the person or entity entitled to arefund under this section, from the fund or account in the state treasury towhich the money was credited, an amount sufficient to make the refund andpayment.

9-4-209. Governor's emergency expenditures.

(a) The legislature shall appropriate money from the generalfund to the governor for use as hereafter provided.

(b) The money appropriated pursuant to subsection (a) of thissection is subject to allocation and expenditure by the governor to meetemergency and unanticipated requirements:

(i) Necessary to insure the proper functioning of stategovernment and to render essential state services when the legislature is notin session;

(ii) Which were not foreseeable or predictable at the time ofthe preparation and adoption of the budget and the passage of appropriationmeasures during the session of the legislature immediately preceding theoccurrence of the emergency or requirement; and

(iii) For which other money is unavailable or is insufficient.

(c) Requests by a state department or agency for the allocationand expenditure of money appropriated pursuant to subsection (a) of thissection shall be made by the administrative head of the department or agency inwriting to the governor specifying the circumstances which are deemed necessaryto require the requested allocation and expenditure by the governor. Writtennotification of the request and grant of money, if any, shall be distributed asprovided in W.S. 9-4-206(b).

9-4-210. Repealed By Laws 2005, ch. 231, 2.

9-4-211. Repealed By Laws 2005, ch. 231, 2.

9-4-212. Creation of new funds; references to word "fund";discontinuance of existing funds.

Director indirect references to the word "fund" when used to identify aseparate accounting entity wherever contained in the Wyoming statutes shall beconstrued to mean account unless the fund is established by statute. Noexisting statutory fund shall be discontinued or abolished without the approvalof the legislature.

9-4-213. Earned federal money.

Allearned federal money received by a state department or institution shall becredited to the fund or account out of which the department, agency orinstitution made the expenditure resulting in the earned federal money.

9-4-214. Control and budgetary accounts; uniform accounting systems.

(a) The state auditor shall establish general control accountsfor each fund appropriation included in legislative appropriation acts toreflect the amount of expenditure approved charging against each type of fundthe expenditures as made to disclose the unexpended authorizations. Thedepartment of administration and information shall establish budgetary accountsas necessary. The state auditor, state treasurer and the department ofadministration and information shall develop and maintain the state's uniformcentralized accounting system and methods for identifying, classifying andreporting revenues, receipts and disbursements including accounts andsubaccounts for all nonappropriated state funds and shall develop and implementa uniform modified accrual accounting system.

(b) For purposes of this section, "disbursements"does not include payments made for investments by the Wyoming retirementsystem, its agents or its trustees in connection with portfolio changes,provided any such payments shall be accounted for by the Wyoming retirementboard, not less than monthly, in a manner acceptable to the state auditor andthe state treasurer.

9-4-215. University's fund structure and accounting.

Thefund structure and accounting of the University of Wyoming are excluded fromthe operation of this act except insofar as specific disposition is made offunds utilized by the university.

9-4-216. Financial advisory council.

(a) There is established a financial advisory councilconsisting of the state auditor, the state treasurer, the director of the statedepartment of audit, the director of the department of administration andinformation, the director of the department of revenue, a member or designee ofthe joint appropriation interim committee, and other persons the governorappoints as ex officio members without voting privileges. The state auditor ischairman of the financial advisory council.

(b) The financial advisory council shall oversee the design andimplementation of a uniform state accounting system applicable to all stateagencies, departments, boards, commissions and institutions which will insurethat all fiscal data is accumulated, processed and reported to providecompatible fiscal management information and to make possible full disclosureand fair presentation of financial position and operating results in accordancewith generally accepted governmental accounting principles. Generally acceptedgovernmental accounting principles, definitions and procedures as outlined bythe national committee on government accounting in the publication"Governmental Accounting, Auditing, and Financial Reporting" shall beused as a guide by the financial advisory council in the accounting methodology.If there is a conflict between legal provisions and generally acceptedgovernmental accounting principles, the legal provisions will take precedence.

(c) Under the guidance and with consent of the financialadvisory council the department of administration and information shall hirespecialized state personnel to develop the capability, and may secure theservices of professional consultants, to implement this act and related fiscalprocedures.

9-4-217. Uniform state accounting system.

(a) Notwithstanding any other provision of law, thelegislative, the judiciary and each executive branch agency as defined by W.S.9-2-1002(a)(i), including the University of Wyoming, the game and fishdepartment and the Wyoming department of transportation, shall use the uniformstate accounting system designated by the state auditor.

(b) All state agencies are required to use the uniform stateaccounting system to account for all revenue, budget and expendituretransactions. Procedures for the use of this system shall be prescribed by thestate auditor.

(c) The state auditor shall promulgate reasonable rules andregulations necessary to carry out this section. The rules and regulations mayinclude the selection of a credit processor to provide credit card services to theentities enumerated in subsection (a) of this section.

(d) The state auditor shall prescribe what accounts shall bekept by each state agency in addition to the uniform state accounting systemmaintained in the state auditor's office. In prescribing what accounts shallbe kept by each state agency, the state auditor shall take care that thereshall be no unnecessary duplication.

(e) The state auditor, with assistance from the department ofaudit, the budget division of the department of administration and information,and the state treasurer shall prescribe such internal control procedures forany state agency as he deems necessary to assure assets are properlysafeguarded, accounting entries are accurate and reliable, and assets andresources are being utilized consistent with the requirements of the law andduly established managerial policies in an effective, economical and efficientmanner.

(f) Repealed By Laws 1999, ch. 22, 2.

(g) Repealed By Laws 1999, ch. 22, 2.

(h) Unless specifically prohibited by statute, any legislative,judicial or executive branch agency as defined by W.S. 9-2-1002(a)(i),including the University of Wyoming, the game and fish department and theWyoming department of transportation, may contract with a credit card processorand allow any tax, assessment, license, permit, fee, fine, or other money owingto the state or collectible by the state on behalf of another unit ofgovernment to be paid by negotiable paper, or in payment of any bail deposit orother trust deposit. As used in this subsection, negotiable paper means moneyorders, paper arising from the use of a lender credit card as defined in W.S.40-14-140(a)(ix), checks and drafts, including, without limitation, salesdrafts and checks and drafts signed by a holder of a lender credit card issuedby a bank maintaining a revolving loan account as defined in W.S. 40-14-308,for lender credit card holders. The acceptance of negotiable paper by thestate or any of its agencies under this subsection shall be in accordance withand subject to the same terms and conditions provided by W.S. 18-3-505. Anyfees assessed for processing a credit card payment may be borne by the agencyor person tendering payment. Any fees borne by the person tendering paymentpursuant to this subsection may be used by the state auditor or the agencyresponsible for the collection of such fees to pay the processing costs ofrendering the credit card transaction.

9-4-218. Federal natural resource policy account created; purposes.

(a) There is created an account known as the "federalnatural resource policy account." Funds within the account may be expendedby the governor on behalf of the state of Wyoming and its local governments, totake any of the actions specified in this subsection in response to federalland, water, air, mineral and other natural resource policies which may affectthe tax base of the state, wildlife management, state species, recreation,private property rights, water rights or leasehold rights. Funds also may beexpended for preparing and participating in environmental impact statements andenvironmental assessments, including analysis of economic or social and naturalor physical environmental effects on the human environment. Funds also may beexpended for coordinating and participating in rangeland health assessmentspursuant to W.S. 11-2-207. The governor may expend funds from the federalnatural resource policy account for:

(i) Participation of the state, a state agency or a county as ajoint lead agency to prepare an environmental impact statement in accordancewith regulations promulgated by the federal council on environmental quality;

(ii) Participation of the state, a state agency or a county as acooperating agency in accordance with regulations promulgated by the federalcouncil on environmental quality. Participation may include:

(A) Involvement in the National Environmental Policy Act (NEPA)process at the earliest possible time;

(B) Involvement in the scoping process described in regulationspromulgated by the federal council on environmental quality;

(C) Development of information and preparation of environmentalanalyses including portions of the environmental impact statement in whichWyoming has special expertise;

(D) Assisting the state, a state agency or counties incollecting, compiling, analyzing and distributing economic impact data relatedto federal natural resource policy formation and participation in policydevelopment;

(E) Making staff support available at the lead agency's requestto enhance Wyoming's interdisciplinary capability; and

(F) Expenditure of state or county funds.

(iii) Investigating, initiating, intervening or otherwiseparticipating in litigation, or taking any other legal action, that furthersthe purposes of this subsection. In carrying out this subsection, the attorneygeneral, with approval of the governor, may retain qualified practicingattorneys to act for the state, including providing representation in otherforums with the federal government or other state governments that may precludeor resolve any outstanding issues or attempting to influence pertinent federallegislation;

(iv) Participation in monitoring of federal natural resourceissues, including the collection, review, analysis or dissemination of anymaterial that may be required for legal action or to support any other purposeauthorized under this section;

(v) Training seminars educating state and local governmentofficials and employees on the provisions and requirements of the federalNational Environmental Policy Act of 1969 and related federal rules andregulations, and on the processes used by federal agencies in administeringfederal law;

(vi) Development of rangeland health assessments in compliancewith W.S. 11-2-207;

(vii) Participation in the formulation, preparation andimplementation of environmental impact statements and associated records ofdecision and other federal management decisions.

(b) All funds including any recovered court costs and earnedinterest remaining in the federal natural resource policy account at the end ofa biennium shall remain in the account to implement the purposes of thissection.

(c) In the expenditure of funds from the federal naturalresources policy account pursuant to this section, preference shall be given tothose funding requests that enhance the ability of a county to participate infederal natural resource policy matters.

(d) The governor shall report to the joint appropriationsinterim committee not later than December 1, of each year:

(i) All actions taken pursuant to this section;

(ii) All expenditures from the federal natural resource policyaccount;

(iii) The purpose of each expenditure.

ARTICLE 3 - STATE INSTITUTIONS

9-4-301. Payment of expenses of charitable institutions; generalfund.

Wherespecial provision is not otherwise made by law the expenses of supporting thestate charitable institutions shall be paid out of the general fund.

9-4-302. Payment of expenses of charitable institutions; specialcounty tax.

Wheneverit appears to the state board of equalization that there will not be sufficientmoney in the general fund to pay the expenses of supporting the statecharitable institutions in addition to paying the other expenses authorized tobe paid from the general fund by legislative appropriation, the board ofequalization, at the time of making the annual assessment for state purposes,may direct the boards of county commissioners of the several counties to levyon all taxable property a special tax not exceeding one (1) mill on each dollarof the assessed valuation thereof, for the purpose of raising sufficient moneywhich, together with the money available therefor in the general fund, issufficient to pay the expenses of supporting the state charitable institutionsas authorized by the legislature. The money raised by the special tax shall becredited to the general fund.

9-4-303. Payment of monies and income into state treasury.

(a) Except as otherwise provided by law, all monies and incomereceived or collected by any public institution of this state for the care ofpatients therein, for the maintenance of prisoners therein, or as compensationfor any matter whatsoever, received from the institution, shall be paid intothe state treasury as frequently as their procedure and their location willpermit and credited to the general fund and shall not be paid out except inpursuance of a lawful appropriation.

(b) Except as otherwise provided by law all monies donated toany public institution or organization belonging to the state, whethereducational, charitable, military or of other public nature, and any and allmonies donated to the state for the use or benefit of the institutions andorganizations shall be deposited in the state treasury in the appropriateaccounts and shall not be withdrawn except in the manner provided in W.S.9-4-304.

9-4-304. Disbursement of monies from state treasury.

Nomonies deposited in the state treasury for the purposes specified in W.S.9-4-303(b) and 9-4-306 shall be expended or disbursed except upon itemizedclaims, and the itemized claims shall be approved for payment by the respectiveboards of trustees, or other boards or officers under whose authority themonies are by law authorized to be disbursed. The itemized claims shall then beaudited by the state auditor, who, if satisfied that the monies are beingproperly disbursed according to law, shall issue his warrant for the amounts ofthe claims. The warrants shall be paid by the state treasurer out of the particularfund or account on which the warrants are drawn.

9-4-305. Disposition of state land revenue.

(a) Any and all funds accruing from state lands set aside forthe benefit or use of any public institution or organization specified in W.S.9-4-303 shall be deposited in the state treasury.

(b) Proceeds from the sale of state lands, mineral royaltiesand any money designated by the Wyoming constitution or Wyoming statutes ascollected shall be transmitted to the state treasurer and credited to the properaccounts within the permanent land fund, except as provided by article 7,section 2 of the Wyoming constitution, thirty-three and one-third percent (331/3%) of the mineral royalties received from the lease of any school lands butnot to exceed eight million dollars ($8,000,000.00) during any one (1) year,shall be deposited into the public school capital construction account. To theextent constitutionally permissible and notwithstanding any other provision oflaw, at the end of every fiscal year, the state treasurer shall transfer to thecorpus of each account within the permanent land fund, except the common schoolaccount, from the income earned on the corresponding account within thepermanent land fund, to the extent available, an amount as provided by thissubsection. In determining the amount to be withheld, the state treasurershall calculate the fiscal year beginning balance and ignore any appropriationsmade from the account within that fiscal year. For the fiscal year 2000, heshall transfer an amount equal to five percent (5%) of the inflation rate forthe previous twelve (12) month period as determined by the department ofadministration and information multiplied by the beginning balance of eachpermanent land fund account, except the common school account. At the end ofeach succeeding fiscal year, the state treasurer shall increase the amount tobe multiplied by that year's inflation rate by five percent (5%) until suchtime as the multiplier reaches one hundred percent (100%) of the inflationrate, and then multiply that amount by the beginning balance of each permanentland fund account, except the common school account.

(c) Except as provided by subsection (b) of this section,rentals for the ordinary use of the state lands, bonuses, interest on purchasemoney, interest from investment of money in corresponding accounts within thepermanent land fund, and any money designated by the Wyoming constitution orWyoming statutes as collected shall be transmitted to the state treasurer and creditedto the proper accounts within the permanent land income fund or to the generalfund as provided by the Wyoming Funds Consolidation Act and W.S. 9-4-311.

9-4-306. University building account.

Thestate treasurer may create and maintain an account into which he shall placeall monies received for the purpose of constructing and maintaining buildingsat the University of Wyoming. He shall draw from the account only the sumswhich have been authorized by the board of trustees of the university and auditedby the state auditor as provided in W.S. 9-4-304.

9-4-307. Crediting of federal land grant income; omnibus account.

(a) Three-fourths (3/4) of the income described in W.S.9-4-305(c) attributable to the lands now remaining undistributed, as donated tothe state for state, charitable, educational, penal and reformatoryinstitutions under section 11 of the Act of Admission, shall be credited to thegeneral fund, and one-fourth (1/4) of that income shall be credited to theomnibus account within the permanent land income fund for the department ofcorrections, the department of health and the department of family services.

(b) The omnibus account is an emergency account to be used bythe department of corrections, the department of health and the department offamily services in the maintenance and upbuilding of state charitable,educational, penal and reformatory institutions upon the unanimous vote of thestate loan and investment board at a meeting attended by all board members orfollowing an appropriation by the legislature.

9-4-308. Crediting of federal land grant income; university account.

Theincome described in W.S. 9-4-305(c) attributable to the lands granted to thestate for university purposes under section 8 of the Act of Admission shall becredited to the university account within the permanent land income fund forthe University of Wyoming, and shall be paid by the state treasurer to thetreasurer of the university upon the request of the board of trustees of theuniversity to be used for the support and maintenance of the University ofWyoming.

9-4-309. Crediting of federal land grant income; game and fish fund.

Theincome described in W.S. 9-4-305(c) attributable to the lands granted to thestate for a state fish hatchery under sections 8 and 11 of the Act of Admissionshall be credited to the game and fish fund.

9-4-310. Permanent land fund and land income fund accounts.

(a) The following accounts within the permanent land fund areestablished to account for revenue dedicated to certain institutions or forcertain purposes accruing from grants of land contained in the Act of Admissionor acts of congress, or accruing from provisions of the Wyoming constitution orWyoming statutes:

(i) Deaf, dumb and blind account;

(ii) Public buildings account;

(iii) State hospital account (formerly the insane asylumaccount);

(iv) Penitentiary account;

(v) Poor farm account;

(vi) Agricultural college account;

(vii) Common school account;

(viii) Fish hatchery account;

(ix) Miner's hospital account;

(x) Omnibus account;

(xi) University account;

(xii) Carey Act account.

(b) No appropriation shall be made from the agriculturalcollege, common school or university accounts within the permanent land fund.

(i) Agricultural college account;

(ii) Common school account;

(iii) University account;

(iv) Omnibus account;

(v) Miner's hospital account.

9-4-311. Carey Act revenue.

(a) The state treasurer shall create and maintain an accountwithin the permanent land fund. He shall deposit in the account:

(i) All proceeds from the sale of lands acquired from theUnited States of America pursuant to Public Law 582, enacted by the UnitedStates congress August 13, 1954 (68 Stat. 703);

(ii) All royalties received from oil and gas and other mineralsin the lands; and

(iii) All proceeds from the sale of any and all other materials inthe lands which might not be classified as mineral.

(b) The interest received from investments of the account, andall monies derived from rentals of the lands acquired under Public Law 582 (68Stat. 703) and from timber sales therefrom shall be deposited by the statetreasurer in the general fund, and shall be expended therefrom only uponappropriation.

ARTICLE 4 - TAYLOR GRAZING ACT FUNDS

9-4-401. Distribution of funds.

(a) All funds received by the state of Wyoming, as itsdistributive share of the amounts collected by the United States governmentunder the provisions of the act of congress of June 28, 1934 (48 Stat. 1269),known as the Taylor Grazing Act, and any act amendatory thereof, shall bedeposited with the state treasurer. Upon receipt the state treasurer shalldistribute the money to the several counties of the state in which the publiclands are located. The state treasurer shall ascertain from the proper UnitedStates officers having the records of receipt from leased or sold public landsthe amount of receipts from the sources in this state for each year for whichmoney is received by the state. A separate account shall be kept of the sumreceived from sale or lease rentals from public lands, which sum shall besegregated by the state treasurer and paid to the county in which the leased orsold public land is located. If any leased or sold land lies in more than one(1) county of the state, each county shall receive a proportional amount of therevenue as the area of the leased or sold public land included within theboundary of the county bears to the total area of the leased or sold publicland.

(b) In the case of monies received from grazing fees, the statetreasurer shall distribute the fees attributable to the following federal grazingdistricts as constituted prior to the reorganization of the district boundariesas implemented in 1974 by the bureau of land management to the following countytreasurers to be held on behalf of the state grazing districts encompassing thecounty in the percentages indicated:

(i) Worland grazing district:

(A) Big Horn county treasurer (state grazing district 1) -42.23%;

(B) Hot Springs county treasurer (state grazing district 1) -15.93%;

(D) Washakie county treasurer (state grazing district 1) -31.80%.

(ii) Rawlins grazing district:

(A) Fremont county treasurer (state grazing district 2) -31.57%;

(B) Natrona county treasurer (state grazing district 2) -5.46%;

(D) Albany county treasurer (state grazing district 3) - .03%;

(E) Sweetwater county treasurer (state grazing district 3) -29.23%.

(iii) Rock Springs grazing district:

(A) Sweetwater county treasurer (state grazing district 4) -48.56%;

(B) Fremont county treasurer (state grazing district 4) -3.00%;

(D) Uinta county treasurer (state grazing district 4) - 8.27%;

(E) Sublette county treasurer (state grazing district 5) -22.51%.

9-4-402. Money credited to general school fund; allocation thereof.

Allmoney received from the lease and sale of public lands within the county shallbe placed to the credit of the general school fund of the county, to beproportionately allocated by the county treasurer to the various schooldistricts, exclusive of high school districts, in which the public lands arelocated and from which the funds are derived.

9-4-403. Money credited to range improvement fund; duties andliability of county treasurer.

Allmoney received from grazing fees of a grazing district regularly establishedand including public lands shall be placed to the credit of a special fund tobe designated "The Range Improvement Fund of Grazing District No....". The county treasurer of the county to which the fees are distributedis the ex officio district treasurer of the district encompassing the county asindicated by W.S. 9-4-401(b) and shall collect, receive, receipt and accountfor all monies from this source and is liable upon his official bond for theproper care and distribution of the monies.

9-4-404. Expenditure of range improvement fund; cooperativeagreements.

(a) Revenue under W.S. 9-4-403 shall be paid out by the countytreasurer as requested by the state district grazing board upon writtenapproval signed by the chairman of the state district grazing board as attestedto by the secretary of the board.

(b) Each state district grazing board may pay monies out of therange improvement fund of its grazing district:

(i) For the construction and maintenance of range improvements,or any other purpose beneficial to the district. None of the funds shall beused for projects involving construction or maintenance, or both, of rangeimprovements on public or state lands unless some legally constituted andauthorized federal, state, county or city department, division, bureau,service, board or commission authorizes the project concerned;

(ii) For the payment of proper administrative salaries, costsand expenses of the board;

(iii) For contributions to the central committee of Wyoming statedistrict grazing boards to defray costs and expenses for activities andprojects incurred by the central committee under the written authorization ofthe state district grazing boards.