Audit, Dept. of

Public Funds

Effective Date: 01/04/2023 to 09/18/2024

Rule Type: Superceded Rules & Regulations

Reference Number: 021.0005.10.01042023

CHAPTER 10

PUBLIC OFFICER TRAINING

Section 1. Application. As prescribed by Wyoming Statute 9-1-510(a), the Department of Audit shall establish minimum training requirements for public officers. These rules apply to all public officers as the term is defined in W.S. 9-1-510(a).

Section 2. Training deadline. All public officers shall receive instruction in accordance with the minimum training requirements set forth herein within one (1) year of assuming office or assuming responsibility for handling the accounts of their office.

Section 3. Training requirements. Required training shall be dependent on the role a public official has in the governmental entity.

(a) A list of the minimum training requirements for certain specified roles shall be published on the Wyoming Department of Audit, Public Funds, website (https://audit.wyo.gov/public-funds). The Wyoming Department of Audit, Public Funds shall also publish a separate list that include organizations, courses, and professional memberships offering related training content. The list of training requirements may include items related to government which are not specifically covered in certain graduate or professional certification programs. These lists establish a minimum level of competency related to the financial management of a governmental entity.

(b) Notwithstanding subsection (a) of this Section of this Chapter of these Rules, a public officer having obtained one or more of the following graduate degrees or professional certification programs shall be considered by the Department of Audit as having met the minimum training requirements:

1. (i) Bachelors degree in accounting or finance;
2. (ii) Masters degree in accounting or finance;
3. (iii) Certified Public Accountant (CPA);
4. (iv) Certified Internal Auditor (CIA);
5. (v) Certified Management Accountant (CMA); and
6. (vi) Certified Government Financial Manager (CGFM);

Section 4. Alternate Considerations. If the public officer has an educational background not listed in Section 3 of this Chapter of these Rules they feel meets the minimum training requirements, the public officer may request consideration by the Department of Audit of that educational background as being sufficient to meet the intent of the minimum training requirements of these rules. To be considered, the public officer shall prepare a written summary of the educational background to be considered and explanation as to how that background meets the

training requirements identified in Section 3 of this Chapter. The request shall be submitted to the Department of Audit, Public Funds Division which will addressed within thirty (30) days of receipt.

Section 5. Training Waiver. A public officer may make a written request for waiver or modification of the requirements for the public officer to receive instruction within one (1) year of assuming office or taking responsibility for handling accounts. Such request shall include the name and title of the public officer as well as the reason(s) for the request. Written requests shall be submitted to the Director of the Department of Audit. The Director of the Department of Audit may waive or modify any requirement of this Chapter if he or she finds that: (1) no approved courses exist in either a virtual format or within the state, or (2) if available courses are cost prohibitive. If approved, waivers may be valid for up to one (1) year from the approval date. Entities shall be notified in writing as to the status of the request. Upon expiration of the waiver, the public officer shall provide proof that training requirements have been met or approval of a new waiver in place.

Section 6. Maintaining Training Documentation After Completion. To the extent required to maintain the qualifying certification held by the public officer, participation of public officers in approved training may be evidenced by at least one of the following items and shall be maintained in the employee file for the duration of their employment. Additionally, documentation demonstrating proof of training, for each public officer, shall be provided to the Department of Audit within 90 days of completion:

1. (a) Certificate of completion. Certificate shall include date and time, course content, and course length;
2. (b) Affidavit. A signed affidavit under oath of penalty of perjury. The affidavit shall include date and time, course content, course length, location, and instructor.

Section 7. Supplemental training. Under certain circumstances the Director of the Department of Audit may deem further training necessary to address issues discovered in the Department's oversight of the public officer. If weaknesses are found to exist, additional training may be required. The following are non-exclusive examples of such weaknesses:

1. (a) An audit of the public officer's entity identifies lack of adequate internal controls related to the accounts of the office;
2. (b) An audit of the public officer's entity identifies a lack of aggregate understanding or compliance with the minimum training requirements;
3. (c) Significant errors or discrepancies exist within the entity's reports that are annually required to be submitted to the Department of Audit, such as those described in Department of Audit, Public Funds Division rules, Chapter 1, Section 7; and
4. (d) Non-compliance with due dates as set by Department of Audit and Wyoming statute.