Each entity is required to perform the level of procedures required for their respective risk level, or a greater level of assurance (at their option) at the close of each fiscal year. Completion of the procedures performed shall be certified under oath by the officials of the entity. The certification shall be filed with the Department no later than December 31. A copy of the certification form is included on the Department of Audit, Public Funds website.
021-4 Wyo. Code R. § 4-13
Amended, Eff. 3/20/2018.