ARTICLE 10 - STATE BUDGET DEPARTMENT 9-2-1001. Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9- 2-3201. 9-2-1001.1. Creation. The state budget department is created. 9-2-1002. Definitions; powers generally; duties of governor; provisions construed; cooperation with legislature and judiciary; divisions enumerated. (a) As used in this act: (i) "Agency" means an office, department, board, commission or operating unit of the executive branch of state government; (ii) "Department" means the state budget department; (iii) "Entity" means any governmental unit, special district, corporation, partnership or person which will receive a legislative appropriation, directly or indirectly, excluding the legislature, the judiciary and the Wyoming department of transportation, game and fish department, counties, municipalities and school districts; (iv) "Exception budget" means a budget prepared by an entity containing requests for appropriations which vary from the standard budget as prepared by the department or otherwise represents additional or increased services. The agency shall justify the new or increased services and describe all new staff, support services and additional equipment which will be required. The exception budget shall also be used to describe any decreases in nongeneral fund revenues formally supporting an entity's services and for which a general fund appropriation is being requested; (v) "Executive branch" means the executive department of state government established by article 2, section 1 of the Wyoming constitution; (vi) Repealed By Laws 1997, ch. 178, § 2. (vii) "Legislature" means the legislative department of state government established by article 2, section 1 of the Wyoming constitution; (viii) "Judiciary" means the judicial department of state government established by article 2, section 1 of the Wyoming constitution; (ix) "Standard budget" means a budget enabling an entity to continue to furnish the same level of services during the ensuing biennium and shall reflect the revenue or appropriation necessary to provide the services. The budget shall include all personnel approved in the preceding biennial budget, a supportive service category and the amount of revenue generated by the entity during the preceding biennium and estimated revenue for the ensuing biennium regardless of the fund to which the monies were deposited. The standard budget shall not include any personnel other than those specifically authorized in the preceding biennial budget. The standard budget shall not include requests for any equipment, any special projects and services nor any requests for special or nonrecurring funding. The limitations regarding authorized personnel and equipment requests in this paragraph shall not apply to the University of Wyoming. The standard budget shall: (A) Reflect and identify any reductions to expenditures made pursuant to W.S. 9-2-1014.2 in the previous fiscal biennium; (B) Be reduced by any amount transferred from contingent appropriations pursuant to W.S. 9-2-1014.2 or an appropriation under W.S. 9-2-1014.3 to any fund or account and expended from the fund or account to support services of the standard budget in the previous fiscal biennium. (x) "This act" means W.S. 9-2-1001.1 through 9-2- 1014.2; (xi) Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9- 2-3202(a)(vii). (xii) "Base budget" means a budget containing all legislative appropriations as defined by W.S. 9-2-1013(d)(iv), which shall be prepared by the department for each entity containing all programs for the biennium preceding the biennium for which a standard budget is being prepared pursuant to this act. The base budget and all information accompanying the base budget as required by this act shall be of sufficient detail to parallel components of the standard budget prepared for each entity under this act; (xiii) Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9-2-3202(a)(viii). (xiv) Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9- 2-3202(a)(ix). (xv) Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9- 2-3202(a)(x). (xvi) "Outstanding obligation legally incurred" means a financial obligation, chargeable to the current biennium's appropriation, that has been lawfully incurred and for which appropriated funds have been reserved but not paid during that biennium. An "outstanding obligation legally incurred" shall include the following: (A) A master service agreement, master price agreement or other contract was executed or purchase order issued for goods or services but the goods were not received, or the services were not rendered, and paid for during the same biennium; (B) Goods or services were received pursuant to a purchase order or other contract, but an invoice was not received and paid during the same biennium; (C) Goods or services and an invoice were received, but payment could not be made during the same biennium; (D) Salaries were earned and were payable, but were not paid as of the end of the biennium as a result of pay periods not being consistent with the end of the biennium, except that higher education institutions may encumber payrolls for the remainder of the summer session which is in progress at the end of the state's biennium if they have been budgeted and appropriated in such manner; (E) A written agreement for a grant, loan or award to distribute funds was signed but the funds were not distributed during the same biennium; (F) A written offer to provide a grant, loan or award to distribute funds was made and upon execution of an agreement a legally binding obligation to distribute the funds would be incurred, but the agreement was not signed by all parties during the biennium. (xvii) "Budget shortfall" means probable receipts from taxes or other sources of revenue for any fund or account will be less than were anticipated and that those receipts, plus existing revenues in the fund or account which are available, will be less than the amount appropriated; (xviii) "Contingent appropriation" means an appropriation of funds from the legislative stabilization reserve account which specifically identifies W.S. 9-2-1014.2 in the provision of law making the appropriation. The law providing the contingent appropriation may provide additional conditions on the expenditure of the appropriation, beyond those otherwise provided by law; (xix) "Structural budget deficit" means that anticipated taxes and other revenues for a fiscal biennium from traditionally available revenues sources are: (A) Less than appropriations for the general operations of state government for the corresponding fiscal biennium; or (B) Are projected to be less than the expenses of the general operations of state government, assuming the same appropriations for general operations as made in the previous fiscal biennium from traditionally available revenue sources plus any increases for those operations required by existing law. (xx) "Traditionally available revenue sources" means those revenues identified in W.S. 9-2-1013(d)(ii) which are estimated to be deposited or credited to a state fund or account in the two (2) year budget period, and excluding revenues excluded under W.S. 9-2-1013(d) and any balances in any account or fund existing prior to the first day of the fiscal period; (xxi) "Consensus revenue estimating group" means one (1) or more representatives of the legislative and executive departments of state government, created by agreement of the governor and the legislature to estimate and forecast revenues available to the state for appropriation; (xxii) "Fund balance," "unappropriated fund balance" or "unobligated, unencumbered fund balance," notwithstanding cash or fund balances reflected in the state of Wyoming's comprehensive annual financial report, means: (A) The fund cash and petty cash balance from the comparative balance sheet by fund report which is run within five (5) business days following the close of the prior fiscal year; (B) Less the fund balance reserved encumbrances, excluding encumbrances of federal funds, from the comparative balance sheet by fund report that is run within five (5) days following the close of the prior fiscal year; (C) Less the remaining unspent appropriations from that fund for previous biennia, including those unspent appropriations from the most recent legislative session that were effective immediately, as computed by the state auditor's office; (D) Less fund reversions as computed by the state auditor's office; (E) Less restricted cash as determined by the state auditor's office; (F) Plus the net accounts receivable due from the federal government or other entities as of June 30 from the most recently completed fiscal year, as computed by the state auditor's office; (G) Plus mineral severance taxes, if any, to be distributed to the fund that have been earned in the most recently completed fiscal year but have not yet been distributed, as determined by the department of revenue; (H) Plus sales and use taxes, if any, to be distributed to the fund that have been earned in the most recently completed fiscal year but have not yet been distributed, as determined by the department of revenue; (J) Plus federal mineral royalties, if any, to be distributed to the fund that have been earned in the most recently completed fiscal year but have not yet been distributed, as determined by the state treasurer's office. (xxiii) "Approved budget" means: (A) An agency's request for an appropriation for a program and for which an appropriation is made in whole or in part; (B) The governor's recommended appropriation for an agency program developed pursuant to W.S. 9-2-1010 through 9- 2-1013 and for which an appropriation is made in whole or in part; (C) A budget for a program as developed by the state budget department and approved by the governor for appropriations for which no budgeted request was submitted. (xxiv) "Program" means a line appropriation within a general appropriation act of the legislature as so designated; (xxv) "Public welfare emergency" means a sudden financial calamity or other occurrence, either of which: (A) Was not foreseeable or predictable at the time of preparation and adoption of the budget and the passage of appropriation measures during the general or budget session of the legislature immediately preceding the occurrence of the emergency; (B) Demands immediate action to insure the proper functioning of state government or to protect the health, safety or welfare or economic well-being of the public or against the loss of essential public services; and (C) For which other funds are not available for expenditure or insufficient to meet the needs of the emergency. (b) Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9-2- 3202(b). (c) Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9-2- 3202(c). (d) Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9-2- 3202(d). 9-2-1003. Renumbered by Laws 2021, ch. 56, § 4 as W.S. 9- 2-3203. 9-2-1003.1. Director of department; appointment; removal; cooperation with legislature and judiciary. (a) The administrative head of the department shall be a director appointed by the governor with the advice and consent of the senate. Appointments for the director of the department shall be in accordance with W.S. 28-12-101 through 28-12-103. (b) The governor may remove the director as provided in W.S. 9-1-202. (c) The director may: (i) Employ professional, technical and other assistants to work in the director's office, along with other employees necessary to carry out the purpose of this act; (ii) Adopt reasonable rules to administer this act pursuant to the Wyoming Administrative Procedure Act; (iii) Formulate through the director's office the policies and programs to be carried out by the department. (d) This act shall be construed to provide the governor, through the department, with a more coordinated and responsive system of management of the executive branch of state government, and to preserve and protect the separation of powers mandated by article 2, section 1 of the Wyoming constitution. The department shall cooperate with the legislature and the judiciary which may utilize the services and assistance of the department to achieve economy in government, but procedures affecting the administration of the legislature shall be determined by the legislature and the management council, and procedures affecting the administration of the judiciary shall be determined by the judges for their respective courts, and they shall not be bound by rules and regulations promulgated by the department. 9-2-1004. Duties of the department; receipt of monthly statements of income, revenues and expenditures of state agencies and offices; authority to contract; purposes. (a) The department shall: (i) In conjunction with the human resources division of the department of administration and information, assure that all personnel transactions conform to budget requirements; (ii) Assist and advise the auditor, treasurer, state board of equalization and department of revenue in the discharge of their duties when related to the budgetary or financial affairs of the state; (iii) Conduct inquiries and investigations into the financial needs, fiscal obligations, expenditures, revenues, receipts, appropriations, funds, accounts, programs, services and activities of agencies. Agencies shall make available to the department all records, books, strategic planning information, correspondence and documents for this purpose and the director of the state department of audit shall provide assistance when requested by the department to carry out the responsibilities assigned by this act; (iv) Approve the creation, standardization, identification, abolishment or consolidation of budgetary accounts from which agencies operate subject to other provisions of law; (v) Prescribe uniform practices and procedures for governing the receipt of federal and other monies for use by agencies when the practices and procedures are not contrary to federal law or regulations; (vi) Appear before the joint appropriations committee as requested by the committee to provide information on the budgetary and financial affairs of the state. (b) Repealed By Laws 1997, ch. 178, § 2. (c) The department, with the approval of the governor, may enter into contracts on behalf of the state of Wyoming with the federal government or any agency thereof for the purpose of initiating unified or joint letters of credit, simplified fund matching ratios, consolidated grants-in-aid, cost allocation programs, state audit of federally sponsored programs or any other practice that will allow the more effective, efficient and economical use of state and federal revenues. 9-2-1005. Payment of warrants; budget powers of governor; agency budgets; federal funds; new employees. (a) No warrant shall be drawn by the auditor or paid by the treasurer: (i) Unless funds have been previously appropriated or otherwise authorized by law for that purpose; (ii) When it has been certified by the department that a state agency is in nonconformance with its approved budget; (iii) If the amount sought to be expended would exceed the appropriation or other funds authorized for its use by law. Reductions imposed upon expenditures pursuant to W.S. 9- 2-1014.2 and adjustments to appropriations authorized under W.S. 9-2-1014.2 or other law shall be applied in determining whether an expenditure exceeds an appropriation or other funds authorized; (iv) If the expenditure is in nonconformance with the amounts, programs and approved budget authorized by legislative appropriation acts except upon notice to the legislature if required and approval of the governor as provided by subsection (b) of this section; (v) If the agency for which the expenditure was authorized is in noncompliance with a provision of a legislative appropriation act relating to the expenditure; (vi) If the expenditure relates to a capital improvement project for which total appropriations and authorizations for the project are insufficient except as otherwise authorized by law; (vii) If the expenditure is for salaries for employees exceeding the maximum number of employees for the agency authorized by a legislative appropriation act except upon notice to the legislature if required and approval of the governor as provided by subsection (b) of this section; (viii) If the expenditure of general fund monies is requested for a program other than the program for which the expenditure was authorized by the legislature; (ix) If the expenditure of nonfederal monies appropriated for the personal services budget by a legislative appropriation act is requested for any other purpose; (x) If the expenditure was authorized for capital improvements but sought to be expended for any other purpose; (xi) If the expenditure is requested from federal revenues exceeding the amount authorized by a legislative appropriation act except upon notice to the legislature and approval of the governor as provided by paragraph (b)(iii) and subsection (g) of this section; (xii) If the expenditure is for data processing hardware, software, consultants or training and exceeds the small purchase amount established by the department of enterprise technology services, unless specifically approved by one (1) of the following: (A) President of the University of Wyoming for the University of Wyoming; (B) The state chief information officer. A purchase shall not be approved pursuant to this subparagraph if it fails to conform with the criteria developed pursuant to W.S. 9-2-2906(b)(iii); (C) Chief justice of the supreme court for the judicial branch; (D) Director of the legislative service office for the legislative branch; or (E) President of each community college for his respective community college. (xiii) If the expenditure or disbursement is in violation of subsection (q) of this section or otherwise in violation of law. (b) Subject to subsections (c), (g) and (q) of this section, the governor may: (i) Authorize revisions, changes or redistributions to approved budgets; (ii) Authorize revisions, changes, redistributions or increases to amounts authorized for expenditure by legislative appropriation acts from fund sources identified in W.S. 9-4- 204(t) as special revenue funds, capital project funds, debt service funds or proprietary fund types, and from federal funds as provided under paragraph (iii) of this subsection, subsections (g) and (q) of this section and W.S. 9-4-206, if in his opinion a public welfare emergency exists, general fund appropriations can be conserved, agency program requirements have significantly changed or unanticipated revenues from fund sources specified in this paragraph become available and qualify pursuant to W.S. 9-2-1006(a). For any revision, change, redistribution or increase in amounts authorized for expenditure under this paragraph in excess of one hundred thousand dollars ($100,000.00), the governor's office shall: (A) Notify the legislature at least ten (10) days in advance of the exercise of authority; or (B) Notify the legislature as soon as practicable after the exercise of authority if the governor determines immediate action is necessary to preserve the public health, safety or welfare or to prevent the potential loss of funds; and (C) In all cases identify in the notice the amount, purpose and specified fund source of the revision, change, redistribution or increase. (iii) Subject to subsections (g) and (q) of this section, authorize the receipt and expenditure of federal revenues exceeding the amount authorized by a legislative appropriation act as provided by W.S. 9-4-206(b); (iv) Authorize the implementation of the personnel classification and compensation plan consistent with W.S. 9-2- 3207; (v) Authorize transfer of a contingent appropriation to an account or fund to prevent a budget shortfall for any account or fund in accordance with W.S. 9-2-1014.2 and any other condition on the appropriation; (vi) Authorize the transfer and expenditure of funds to address a public welfare emergency in accordance with W.S. 9- 2-1014.3. (c) The governor shall not: (i) Authorize an increase in the amount appropriated to any agency by any legislative appropriation act except as authorized by law from the following: (A) Fund types specified in paragraph (b)(ii) of this section; (B) Allocations from a contingent appropriation under W.S. 9-2-1014.2 or an appropriation under W.S. 9-2-1014.3, if any; (C) Federal revenues received as provided under paragraph (b)(iii) and subsections (g) and (q) of this section and W.S. 9-4-206. (ii) Unless authorized by a legislative appropriation act, authorize funds appropriated from the general fund for one (1) program as represented by line appropriations within any legislative appropriation act to be used for another program. (d) The state auditor, state treasurer and director of the state department of audit shall assist the governor and the department in carrying out legislative appropriation acts with respect to the audit, record keeping and control of budgets approved thereunder. (e) Repealed by Laws 2021, ch. 124, § 3. (f) The joint appropriations committee of the legislature shall compile the approved budget for each agency's appropriation and transmit the budget to the governor and the agency. (g) No federal funds in excess of amounts approved by any legislative appropriations act may be accepted or expended until approved by the governor in writing. If the governor disapproves the acceptance or expenditure of federal funds under this subsection and the federal funds are accepted or expended, the state auditor shall not draw any warrant nor shall the state treasurer pay any warrant which would result in the disbursement of funds, directly or indirectly through contracts for services, to the public or private entity involved. For any acceptance or expenditure of federal funds under this paragraph in excess of one million dollars ($1,000,000.00), the governor's office: (i) If the funds are restricted by federal or state law for a specified purpose and will be expended as a supplemental addition for a program with an approved budget, shall notify the legislature at least ten (10) days in advance of approving the acceptance or expenditure of federal funds, except as provided in paragraph (iii) of this subsection and subject to paragraph (iv) of this subsection; (ii) If the funds are not restricted by federal or state law for a specified purpose or are restricted by law but will not be expended as a supplemental addition for a program with an approved budget, shall notify the legislature as soon as practicable and proceed as provided in W.S. 9-4-206(b). Except as provided in paragraph (iii) of this subsection, the governor shall not accept federal funds subject to this paragraph until the requirements of W.S. 9-4-206(b) have been met; (iii) May accept federal funds and notify the legislature as soon as practicable, if the governor determines immediate action is necessary to preserve the public health, safety or welfare or to prevent the potential loss of funds subject to paragraph (iv) of this subsection. If the funds meet the provisions of paragraph (ii) or subparagraphs (iv)(A) or (B) of this subsection they shall not be expended until the provisions of paragraph (ii) and W.S. 9-4-206(b) are met, unless the governor notifies the management council that immediate expenditure of the funds is necessary to preserve the public health, safety or welfare or to prevent the potential loss of funds. If such a determination is made, funds not required to be expended immediately shall be subject to the provisions of paragraph (ii) of this subsection and W.S. 9-4-206(b). If the determination under subparagraph (iv)(A) or (B) of this subsection has been made, the governor shall not expend any funds solely to prevent the potential loss of funds until the requirements of W.S. 9-4-206(b) have been met; (iv) Shall in all cases identify in the notice the amount, intended use and source of the federal funds, whether the state is obligated or is anticipated to expend general or other state funds and whether the state's taxing or appropriation authority is in any manner limited as a result of the acceptance or expenditure of federal funds. The amount and source of the state funds to be expended or estimated to be expended and the effect on the state's taxing or appropriation authority as a result of the acceptance or expenditure of federal funds shall be identified by the governor's office for the fiscal biennium in which the federal funds are accepted and for the next two (2) immediately succeeding fiscal biennia. The governor's office shall notify the legislature as soon as practicable if the office determines that as a result of the acceptance or expenditure of the federal funds: (A) The state is obligated or is anticipated to expend general or other state funds in excess of ten million dollars ($10,000,000.00) in any fiscal biennium including, but not limited to, the expenditure of general or other state funds as a result of a state agency's or a political subdivision's obligation to meet any maintenance of effort, maintenance of equity or maintenance of financial support requirement reportable under subparagraph (q)(i)(A) of this section. If so, the governor's office shall proceed as provided in W.S. 9-4- 206(b) and shall not accept the federal funds until the requirements of W.S. 9-4-206(b) have been met, except that the governor may accept the federal funds as necessary to preserve health, safety or welfare and in accordance with paragraph (iii) of this subsection; or (B) The state's taxing or appropriation authority is in any manner limited. If so, the governor's office shall proceed as provided in W.S. 9-4-206(b) and shall not accept the federal funds until the requirements of W.S. 9-4- 206(b) have been met, except that the governor may accept the federal funds as necessary to preserve health, safety or welfare and in accordance with paragraph (iii) of this subsection. (h) Repealed by Laws 1985, ch. 232, § 202. (j) Repealed By Laws 2000, Ch. 48, § 3. (k) Repealed By Laws 2003, Ch. 120, § 3. (m) Repealed By Laws 2003, Ch. 120, § 3. (n) Repealed By Laws 2003, Ch. 120, § 3. (o) The governor shall report monthly to the legislature on the use of the flex authority authorized under this section or any legislative appropriation act during each biennium. The report shall specify: (i) Appropriations and authorized positions transferred during the biennium, including transfers between expenditure series, programs and agencies with a detailed written description of the transfer; (ii) Use of the flex authority or authority under paragraph (b)(v) or (vi) of this section to expend a contingent appropriation to avoid a reduction of expenditures pursuant to W.S. 9-2-1014.2 or to address a public welfare emergency pursuant to W.S. 9-2-1014.3. (p) The governor shall make available monthly for public inspection information on the exercise of his authority under paragraphs (b)(i), (ii), (iii), (v) and (vi) and subsection (g) of this section and under W.S. 9-2-1014.2 and 9-2-1014.3 for the immediately preceding month. The information shall be made available on the Wyoming public finance and expenditure of funds website created by W.S. 9-2-3220(a). (q) Prior to accepting any federal funds in excess of the amount authorized by a legislative appropriation act, whether pursuant to the authority under this section or any other provision of law, a state agency which receives an appropriation from the legislature shall: (i) Report to the governor's office if, as a result of accepting or expending the funds: (A) The state or any political subdivision of the state would be obligated to meet any maintenance of effort, maintenance of equity or maintenance of financial support requirement that is increased or did not exist at the time of enactment of the state legislative act authorizing acceptance of, or providing the initial appropriation of, the federal funds; or (B) The state's taxing or appropriation authority is in any manner limited. (ii) Include in the report required by paragraph (i) of this subsection, for the fiscal biennium in which the federal funds are accepted and for the next two (2) immediately succeeding fiscal biennia: (A) Both the dollar amount of any anticipated expenditure of nonfederal funds and the percentage increase in any maintenance of effort, maintenance of equity or maintenance of financial support requirement over the requirement existing at the time of the enactment of the state legislative act; (B) The specific limitation on the state's taxing or appropriation authority. (iii) Not accept or expend the funds whether directly or by disbursement to other entities until approved by the governor in writing. (r) The governor's approval under subsection (q) of this section shall be subject to and in accordance with the requirements of subsection (g) of this section. The reporting and approval requirements of subsection (q) of this section are in addition to other requirements imposed by law. The requirements of subsection (q) of this section shall not be applicable to federal funds authorized by a federal enactment which is specifically identified by a state legislative act explicitly appropriating the federal funds or explicitly approving the acceptance or expenditure of the federal funds. 9-2-1006. Revenues or income of state agencies not part of appropriation or budget; exception; additions to appropriation or budget; reports concerning enterprise fund accounts. (a) Revenues or income from any source collected, received or accruing to any agency shall not become a part of its appropriation or budget unless such revenues or income is specified by law to be used for such purpose and is approved by the governor after notice is provided to the legislature pursuant to W.S. 9-2-1005(b) and the applicable provisions of W.S. 9-2-1005 and 9-4-206 have been complied with. Any amount added to its appropriation or budget constitutes the entire appropriation for the full fiscal period. (b) Each agency maintaining an account within the enterprise fund shall include a report in the agency's biennial budget request submitted under W.S. 9-2-1013 concerning: (i) The purpose of the account; (ii) Whether the original mission of the account has been met; (iii) Whether the operation of the account needs to be continued; and (iv) Detailed information concerning revenue to and expenditures from the account for the previous biennium. 9-2-1007. Restrictions on indebtedness and expenditures of state agencies; allotment system. (a) No indebtedness shall be incurred or expenditure made by any agency in excess of the amount appropriated or otherwise authorized by law or where expressly prohibited by law or regulation adopted under this act or prohibited by federal law. Expenditures from the account administered through the surplus property section of the division of general services within the department of administration and information shall be made only as permitted by federal law. Transfers in budget categories shall not be permitted by the department where the items of appropriation or other revenues are explicitly limited to a defined purpose by law or regulation adopted under this act. No agency shall revise, modify or otherwise change its approved budget without the prior approval of the department. (b) Repealed by Laws 1988, ch. 22, § 1. 9-2-1008. Unexpended, unobligated funds to lapse or be carried over; duty of auditor; reporting. (a) In the event that the appropriation made or other revenue authorized by law for use by a state agency has not been expended by the close of the fiscal period, it shall lapse or be carried forward as provided by W.S. 9-4-207 after provision is made for payment of outstanding obligations legally incurred during the previous fiscal period. The auditor, after consultation with the department, as of June 30 of each year shall take appropriate action in accordance with this section. (b) Unexpended appropriations carried forward into the next fiscal biennium pursuant to an outstanding obligation legally incurred shall be expended only for the purposes for which the funds were appropriated or authorized and shall not be revised or converted for another purpose after being carried forward. Upon completion of the purposes for which the funds were carried forward, any remaining funds shall immediately revert to the appropriate fund as specified in W.S. 9-4-207. 9-2-1009. Nonappropriated revenues to be transferred by auditor upon lapse, conversion or otherwise becoming state property. If nonappropriated revenues under the control of agencies lapse, convert or otherwise become the property of the state, the auditor, after consultation with the department, shall transfer the funds to the general or other appropriate fund. 9-2-1010. Duties of department; biennial budgets and appropriations. (a) The department shall: (i) Prepare the state budget with the assistance of an entity for presentation by the governor to the legislature; (ii) Prescribe the form, contents and procedure of and for budget documents with the advice of the chairman of the joint appropriations committee; and (iii) Consult with each entity which will require a legislative appropriation either directly or indirectly, excluding the Wyoming department of transportation and the game and fish department except as provided in W.S. 9-2-1011(d), in submitting budget estimates or requests for funds, or for instituting, recording and reporting all financial and budget transactions of the state. (b) At each budget session budgets shall be prepared and appropriations made for the operation of state government on a biennial basis. 9-2-1011. Duties of budget department; preparation of standard budget estimates; entities to prepare expanded and exception budgets; form; required information; base budgets. (a) Subject to subsection (c) of this section, the department shall prepare standard budget estimates. Entities shall prepare expanded and exception budgets in a form consistent with the standard budgets as directed by the department. (b) The information developed in budget documents shall include: (i) Appropriations or other allotted revenues authorized to entities including all types of revenue regardless of source and final fund destination, federal fund identification and expected length of continuance of the federal funding; (ii) Expenditures, obligations, encumbrances and balances of the agencies from whatever source derived; (iii) Estimates of revenues and future needs of entities; (iv) Program changes, descriptions and activities of the agencies; (v) An explanation of and reasons for anticipated receipts and expenditures of the agencies; (vi) An assurance that the budget request has been prepared in accordance with the agency plan prepared according to W.S. 28-1-115 and 28-1-116; (vii) Identification of services reduced as a result of reductions to expenditures made pursuant to W.S. 9-2-1014.2 in the previous fiscal biennium, and services which would have been reduced without transfer and expenditure of a contingent appropriation pursuant to W.S. 9-2-1014.2 or an appropriation under W.S. 9-2-1014.3. Contingent appropriations transferred to each fund or account and expended from each fund or account shall be separately identified. (c) The department shall for purposes of preparing the standard budget for entities under this section, include the base budget and the specific amount the base budget differs from the standard budget estimate. The differences shall be itemized and explained in writing on a standardized form prescribed by rule and regulation of the department. The base budget and accompanying forms shall be included within the budget estimates and related information for each entity as compiled under W.S. 9-2-1012(b). (d) Except as otherwise provided by law, budgets for the game and fish department and department of transportation shall be submitted to the governor and the department as provided in this subsection. The budget shall be submitted in a manner and format approved by the department and shall be submitted by the game and fish commission by August 1 of each year and by the transportation commission by October 1 of each year. The manner and format approved by the department shall provide for legislative review. Any modification to the manner and format shall be reported to the joint appropriations committee immediately upon approval. 9-2-1012. Duties of the department; transmittal of standard budget and manual; return of completed exception and expanded budgets; submission to governor; disposition of excess general fund appropriations; submission of selected budget information to joint appropriations committee. (a) The department shall transmit a standard budget and a manual of instruction for the preparation of exception and expanded budgets to entities on or before August 15 of odd numbered years. On or before September 15 of odd numbered years entities shall return the completed exception and expanded budgets. (b) The director of the department after compiling the requested budget estimates and related information collected from the several agencies of the state shall submit the overall state budget estimate and related information along with their comments and recommendations to the governor no later than November 1 of each budget period. (c) The governor may, upon examining the budget estimates and requests and after consultation with each agency, approve, disapprove, alter or revise the estimates in accordance with applicable state and federal laws. (d) The governor through the department may provide for public hearings on any and all agency estimates or requests or other fiscal matters and may require the attendance at such hearings of representatives of the agencies. (e) In preparing the overall state budget for distribution to the legislature, including any supplemental, budget shortfall or other emergency changes to the budget, the governor shall recommend to the legislature that not less than five percent (5%) of estimated general fund receipts for the next biennial budget period shall be maintained in the general fund as a reserve amount. This general fund reserve amount request shall be separate from all other requests for appropriations during the biennial budget period for which it is recommended. Subject to accrual accounting principles, any unappropriated fund balance in the general fund on June 30 in the last year of each biennial budget period in excess of the general fund reserve amount recommended under this subsection shall be transferred to the legislative stabilization reserve account. (f) In addition to subsection (b) of this section and not later than October 1 of each odd-numbered year, the director of the department shall file with the legislative service office a copy of the base budget, standard budget estimate and accompanying base budget forms required under W.S. 9-2-1011(c) for each entity. The legislative service office shall provide copies of the information filed under this subsection to the joint appropriations committee. (g) The department of administration and information shall submit to the department and the joint appropriations committee within the time periods specified in subsection (a) of this section its recommendations regarding state employee compensation. The department shall consider those recommendations in developing budgets and submitting recommendations to the governor pursuant to subsection (b) of this section. When distributing the overall state budget to the legislature, the governor shall summarize the manner in which the proposed budget addresses the recommendations of the department of administration and information. (h) If the governor exercises his authority provided by W.S. 9-2-3207(a)(xi)(F)(VI) to create an at-will employment contract position, the governor shall seek continued authorization for that position by a budget request in the next session of the legislature. If authorization for the at-will employee contract position is not specifically approved in the general appropriations bill, the position shall terminate and shall not be reauthorized in the future without prior legislative approval. (j) At the end of fiscal year 2028 and the end of each succeeding fiscal biennium and subject to accrual accounting principles, the state auditor shall transfer the unobligated, unencumbered fund balance as defined in W.S. 9-2-1002(a)(xxii) of the general fund in excess of the amount specified in subsection (e) of this section for that fiscal biennium to the legislative stabilization reserve account. 9-2-1013. State budget; distribution of copies to legislators; copies and reports of authorizations; interfund loans. (a) On or before the third Monday in November of the year preceding the year the legislature convenes in budget session, the governor shall distribute to each legislator electronic, or upon request printed, copies of the state budget, covering the next biennial budget period beginning on July 1 of the ensuing year, containing the itemized requests of the agencies for appropriations or other funds, estimated revenues and receipts to the state, and his recommendations and conclusions. The state budget shall include: (i) Expenditures incurred in the two (2) previous fiscal years and estimates of expenditures for the ensuing two (2) fiscal years; (ii) Revenues during the two (2) previous fiscal years and estimated receipts for the ensuing two (2) fiscal years; (iii) The indebtedness and obligations of the state; (iv) The condition of the various funds and the state treasury as a whole; (v) A general summary of the economic and social conditions of the state; (vi) Recommendations relative to state program goals and objectives. (b) The department shall furnish to the legislative service office copies of all authorizations by the governor pursuant to W.S. 9-2-1005(b) within ten (10) days following the authorization. The legislative service office shall make quarterly reports of all authorizations by the governor to the legislative management council and the joint appropriations committee. The furnishing of copies of authorizations required under this subsection shall be in addition to the notice required by W.S. 9-2-1005(b). (c) Preparation of supplemental budgets for presentation in general sessions shall also be made within the time frame of W.S. 9-2-1012 and this section. (d) In addition to the items contained in subsection (a) of this section and notwithstanding any other recommendations made by the governor, the state budget shall also include the governor's recommendations for appropriations for the ensuing two (2) years, or if a supplemental budget request, the remainder of the budget period, subject to the following: (i) The state budget shall include the governor's recommendations for a total appropriation from the public school foundation program account and based upon recommendations of the select school facilities committee under W.S. 28-11-301, a total appropriation for school capital construction purposes for both fiscal years; (ii) The total recommended appropriations under this subsection for any two (2) fiscal year budget period shall not exceed the total estimated revenues for that two (2) year period. The total estimated revenues computed under this paragraph shall not include increases in existing revenue sources which would be available to the state only after enactment of legislation in addition to existing law, but shall include the unencumbered balances in all other accounts in all other expendable funds subject to this section, and as further provided herein, as those funds are identified in accordance with standards promulgated by the governmental accounting standards board, but specifically excluding pension funds, nonexpendable trust funds, debt service funds and intragovernmental funds, that would be available for that budget period. Funds within the permanent Wyoming mineral trust fund reserve account created under W.S. 9-4-719(b), the common school permanent fund reserve account created under W.S. 9-4-719(f), funds within the legislative stabilization reserve account in excess of the limitation under subparagraph (iii)(C) of this subsection and the general fund reserve amount specified by W.S. 9-2-1012(e) shall not be included in total estimated revenues computed under this paragraph. Funds from a contingent appropriation shall not be included as an estimated source of revenue or funds available unless those funds previously had been authorized to be expended within the fiscal period covering the budget period of the recommendation; (iii) The total recommended appropriations under this subsection shall not include any of the following: (A) The diversion of any existing revenue sources which diversion would require enactment of legislation in addition to existing law; (B) The transfer of funds from an account to another account; (C) An appropriation from the legislative stabilization reserve account, to the extent the recommended appropriation together with any appropriation under W.S. 9-2- 1014.3, other recommended contingent appropriation or other recommended appropriation from the legislative stabilization reserve account would exceed in any fiscal year five percent (5%) of the balance of that account as of the first day of the fiscal year in which the recommendation is made; (D) The transfer of funds from any contingent appropriation shall not be included, unless those funds previously had been authorized to be expended within the fiscal period covering the budget period of the recommendation by law other than W.S. 9-2-1014.2 and 9-2-1014.3 and remain unexpended, unencumbered and unobligated. Unencumbered, unobligated funds from a contingent appropriation authorized for one (1) fiscal year under W.S. 9-2-1014.2 or from an appropriation under W.S. 9-2-1014.3 shall lapse at the end of the fiscal year and shall not be included in the recommended appropriations for any subsequent fiscal year. (iv) As used in this subsection, "appropriations" include any of the following: (A) Specific legislative authorization to expend state revenues contained in a budget bill that is enacted into law; (B) An amount to be expended from an account which does not require additional specific legislative authorization; (C) A specific statutory distribution of a revenue source. (v) For each submitted budget the governor shall: (A) Specify the exercise of any authority under W.S. 9-2-1014.2 in the current fiscal biennium; (B) Identify any structural budget deficit or budget shortfall he believes exists within the fiscal biennium for which the budget is submitted or will exist within the immediately succeeding fiscal biennium; (C) Include recommendations for the amount of contingent appropriations which should be made or supplemented for the existing fiscal biennium and each of the two (2) immediately succeeding fiscal biennia. The governor shall not recommend a contingent appropriation from the legislative reserve account which would result in the total of all appropriations, including any appropriation under W.S. 9-2- 1014.3, in any fiscal year exceeding five percent (5%) of the balance of that account as of the first day of the fiscal year in which the recommendation is made. (vi) Nothing in this subsection prevents the governor from recommending an additional, alternative budget without the limitations specified in this subsection; (vii) The state budget may include recommendations for additional funding for state agencies that receive federal mineral royalties or severance tax distributions and for local governments from federal mineral royalties or severance tax distributions under W.S. 9-4-601(d)(iv) and 39-14-801(d), subject to the following: (A) To the extent the legislature appropriates funds under this paragraph from the general fund for local governments, the appropriation shall comply with and be subject to the following: (I) The amount appropriated to local governments shall not exceed the amount available under this paragraph, less appropriations under this paragraph to state agencies; (II) A total amount shall be annually appropriated to the state treasurer to be distributed to all local governments as follows: (1) Thirty percent (30%) to counties, in the proportion which the population of the county bears to total state population; (2) Seventy percent (70%) to cities and towns, each city and town to receive an amount in the proportion which the population of the city or town bears to the population of all cities and towns in Wyoming. (III) The distributions to local governments under this paragraph shall be made by the state treasurer not later than October 15 of the fiscal year next following the fiscal year for which the appropriation is made. The distributions shall be from revenues actually recognized in the fiscal year for which the appropriation is made. Any interest earned on invested funds allocated to local governments under this paragraph shall be retained in the general fund as a reserve amount. (B) To the extent that actual recognized revenues are less than the estimated deposits referenced in this paragraph: (I) The distribution of any appropriation to local governments under this paragraph shall be reduced by a pro rata amount; and (II) The state auditor shall reduce the spending authority of any state agency receiving an appropriation under this paragraph by a pro rata amount. (C) As used in this paragraph: (I) "Local government" means any county or municipality; (II) "State agency" means the department of transportation, the University of Wyoming and the water development office. (e) Repealed By Laws 2003, Ch. 34, § 1. (f) Except for an interfund loan made under W.S. 21-13-316, an interfund loan from permanent funds for which an interest rate is not specified by law shall be charged an interest rate equal to the CPI for the twelve (12) month period immediately preceding the effective date of the interfund loan. "CPI" means the consumer price index for United States city average, all urban consumers, not seasonally adjusted, reported by the bureau of labor statistics of the United States department of labor. 9-2-1014. Report required with budget request; format and contents of report; compilation of compendium of agency reports; distribution of copies. (a) An agency's budget request to the department shall be accompanied by a written, comprehensive report of the programs, objectives, activities and condition covering the previous fiscal period. The report shall be in a format developed by the department and the department of administration and information, in conjunction with the agency and the legislative service office. Notice of the format requirements shall be forwarded to each agency no later than July 15 of each year. The report shall detail the fiscal affairs of the reporting agency including receipts and expenditures and make recommendations for improving the agency's programs. The report shall include an annual performance report which provides a means of evaluation of the outcomes included in an agency strategic plan required by W.S. 28-1-115 and 28-1-116. (b) Upon the receipt of all agency reports, the department of administration and information shall compile and index the information into a single compendium that will facilitate its use by the governor and the legislature. When preparing the compendium neither the department of administration and information nor the state budget department shall in any manner alter or amend the information received from an agency without that agency's written direction. The report of any agency to the department is available pursuant to the Public Records Act. (c) Electronic or printed copies of the compendium and the state budget document shall be submitted to the governor and to each legislator. Printed copies of the compendium shall be furnished to the department and the state library division within the department of administration and information, the state auditor, the department of audit, the legislative service office and to any legislator requesting a printed copy. (d) For each submitted budget the joint appropriations committee shall review any budget shortfall or structural budget deficit identified by the governor or by the committee for the periods specified in W.S. 9-2-1013(d)(v). The committee shall report to the legislature the governor's recommendations regarding any budget shortfall or structural budget deficit and the committee's recommendations to the legislature to address a shortfall or deficit. The recommendations shall include: (i) Specific or general budget reductions; (ii) Immediate contingent appropriations. Any recommendation for a contingent appropriation from the legislative stabilization reserve account shall be limited so that the total of all such contingent appropriations, together with any appropriation under W.S. 9-2-1014.3, in any fiscal year does not exceed the lesser of one hundred eight million seven hundred thousand dollars ($108,700,000.00) or five percent (5%) of the balance of the account as of the first day of the fiscal year in which the recommendation is made; (iii) Recommended expenditure of funds from the legislative stabilization reserve account and other expendable funds; and (iv) Temporary redistribution of revenue streams. (e) In making its recommendations, the committee shall consider: (i) The forecasted length and amount of the shortfall or deficit; (ii) The amount of funds available within the legislative stabilization reserve account and other expendable funds, and limitations on recommended contingent appropriations from the legislative stabilization reserve account under this section and W.S. 9-2-1013(d)(v); (iii) Services which would be affected by the budget shortfall or deficit, including any constitutional requirement or lack of a constitutional requirement to provide the services; (iv) The ability to restructure programs and available revenues to address the budget shortfall or deficit; (v) Current and forecasted short term and long term economic conditions of the state; (vi) Recommended depletion rates of expendable funds based upon: (A) Prudent short and long term savings policies for state government; and (B) The state's revenue structure. 9-2-1014.1. Repealed by Laws 2025, ch. 63, § 2. 9-2-1014.2. Budget shortfall measures; expenditure reductions; use of contingent appropriations. (a) The governor shall periodically review agency budgets and expenditures. If the governor determines during the review that the probable receipts from taxes or other sources of revenue for any fund or account will be less than were anticipated, and if the governor determines that these receipts plus existing revenues in the fund or account which are available will be less than the amount appropriated, the governor, after complying with the provisions of this section, shall give notice to the state agencies concerned and reduce the amount expended to prevent a deficit. In making any determination under this subsection the governor may but need not consider statutory authority to transfer appropriated funds or use a contingent appropriation to address revenue shortfalls. This subsection shall apply to all appropriations to state agencies regardless of whether the appropriation is for a specified project or purpose, including but not limited to capital construction projects. This subsection shall apply whether the appropriation is to be expended directly by an agency or is made to an agency for distribution to another entity. (b) Before any expenditure is reduced pursuant to subsection (a) of this section, or if the governor otherwise determines that a shortfall in appropriated funds is likely at any time in a fiscal biennium prior to the convening of the next regular general or budget session of the legislature, the following actions shall be taken: (i) The governor shall notify the chairmen of the joint appropriations committee, the management council of the legislature and the chairmen of the consensus revenue estimating group of any proposed expenditure reduction and any recommended use of a contingent appropriation. The consensus revenue estimating group shall meet as soon as feasible, review its latest official revenue forecast and determine if adjustments should be made to that forecast in light of existing economic conditions; (ii) The management council shall forward to the legislature the proposals and recommendations of the governor and assign review of the proposals and recommendations to various standing committees of the legislature as the council deems appropriate; (iii) The joint appropriations committee shall determine if it should recommend the use of a contingent appropriation to offset any likely budget shortfall for the remainder of the fiscal biennium. In making this determination and any recommendation the committee shall consider: (A) The expenditure reductions that would be required without use of a contingent appropriation and the impact on services provided. The joint appropriations committee shall consider any comments received from any standing committee of the legislature regarding the potential impact on services; (B) The period of time any decline in revenues resulting in the budget shortfall is forecasted to last; (C) The availability of any other existing or projected funds to offset any predicted shortfall; (D) The amount of time before the next regular general or budget legislative session; (E) The percentage of the contingent appropriation needed to be used to ensure a budget shortfall will be alleviated until the end of either the fiscal biennium or the convening of a regular legislative session, as the joint appropriations committee deems in the best interests of the state. (c) The joint appropriations committee shall submit its recommendations to the governor not more than thirty (30) days after receiving notification under this section. After receiving the recommendation the governor may authorize the transfer of any contingent appropriation, subject to any condition placed on the contingent appropriation in the law making the appropriation, to any account or fund as he deems appropriate and to prevent a budget shortfall. The governor shall report all expenditure reductions and uses of contingent appropriations to the joint appropriations committee not later than ten (10) days after his action to implement the expenditure reduction or transfer contingent appropriations. 9-2-1014.3. Appropriation for public welfare emergencies; notification to legislature; legislative action. (a) Beginning July 1, 2021, as of the first day of each fiscal year, there is appropriated ten million dollars ($10,000,000.00) from the legislative stabilization reserve account. The appropriation may be allocated by the governor and shall only be expended as authorized by the governor for public welfare emergencies as defined in W.S. 9-2-1002(a)(xxv). The governor's office shall provide the notice required under W.S. 9-2-1005(b)(ii)(A) and (B) for any expenditure under this section in excess of one hundred thousand dollars ($100,000.00). (b) Requests by a state department or agency for the allocation and expenditure of money appropriated pursuant to subsection (a) of this section shall be made by the administrative head of the department or agency in writing to
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