With the exception of accounting operations necessary to properly compute a school district's operating balance and cash reserves under W.S. 21-13-313(e) and Section 14, all school districts shall, for purposes of preparing individual reports within the Foundation Program Report, use the cash basis of accounting. Any exceptions shall have prior approval of the Department.
206-8 Wyo. Code R. § 8-3
Amended, Eff. 5/2/2018.
Amended, Eff. 12/21/2018.