Wyoming could hold back local payments for unresolved audit problems

The state would hold back monthly tax payments to a county, city, or town. This covers monthly payments from state and local sales, use, and lodging taxes to counties, cities, and towns. The audit director must identify the county, city, or town as having failed to address findings covered by the reporting rule. Withholding would end when the audit director confirms compliance or the local government shows that director good cause for not complying. The act would take effect July 1, 2027. Withholding would begin the month after the audit director gives notice.

A county treasurer would hold back further payments to a covered district or entity. This covers special districts and certain other local entities named by state law. The audit director must identify the district or entity as having failed to address findings covered by the reporting rule. Withholding would end when the audit director confirms compliance or the district or entity shows that director good cause for not complying. The act would take effect July 1, 2027. The treasurer would withhold further payments after the audit director identifies the entity to county officials.

A covered local government would report what it has done to address a repeated audit finding. This covers counties, cities, towns, special districts, and certain other entities audited by the state audit department or a certified public accountant. An audit must find the same or a substantially similar failure to follow rules over a three-year period. The act would take effect July 1, 2027. The report would be due within 90 days after the third finding is sent to the local government.