Department of Audit and WAM outline steps to address special‑district noncompliance amid CPA shortages
March 06, 2026 | Joint & Standing, Committees, Legislative, Wyoming
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Chairman Knapp introduced an interim topic on audit follow‑up for special districts that are out of compliance.
Jamie (staff) invited the Department of Audit to present. Justice Chavez, director of the Department of Audit, said the department maintains a publicly updated list of noncompliant entities and can present an updated spreadsheet with the "top offenders" and the reasons for noncompliance.
Representative Rodriguez Williams asked whether the committee could receive an updated list because many reports are outdated; Justice Chavez confirmed the list is posted on the department's website and said only two entities had failed to provide the initial census report at that time. "We have a number of them that we're waiting on their required CPA audit," she said, and noted causes vary by entity, including poor records, CPA capacity, and limited staff.
State Treasurer Kurt Meyer told the committee much of the problem can be traced to turnover and lack of training in small districts. "A lot of it could be solved by some different training," he said, urging targeted outreach and noting that very small entities may need lighter, tailored compliance approaches.
Justice Chavez reported a recent capacity problem in the state audit market: an RFP sent to 15 Wyoming firms drew zero responses, meaning many entities must seek out‑of‑state auditors. "Firms in Wyoming kind of pulling out of the government audit space," she said.
Bob McLaren of the Wyoming Association of Municipalities (WAM) offered WAM's help: WAM has begun contracted financial management services for very small towns and will coordinate with the Department of Audit to encourage compliance. "We want to make sure our members are compliant with all the necessary statutes and procedures," McLaren said.
The committee asked staff and the Department of Audit to provide updated lists that include the reasons for noncompliance and to concentrate interim review on the most persistent offenders. Members also discussed exploring technology such as AI to increase audit capacity, a step Justice Chavez said the department is beginning to pilot with caution.
Jamie (staff) invited the Department of Audit to present. Justice Chavez, director of the Department of Audit, said the department maintains a publicly updated list of noncompliant entities and can present an updated spreadsheet with the "top offenders" and the reasons for noncompliance.
Representative Rodriguez Williams asked whether the committee could receive an updated list because many reports are outdated; Justice Chavez confirmed the list is posted on the department's website and said only two entities had failed to provide the initial census report at that time. "We have a number of them that we're waiting on their required CPA audit," she said, and noted causes vary by entity, including poor records, CPA capacity, and limited staff.
State Treasurer Kurt Meyer told the committee much of the problem can be traced to turnover and lack of training in small districts. "A lot of it could be solved by some different training," he said, urging targeted outreach and noting that very small entities may need lighter, tailored compliance approaches.
Justice Chavez reported a recent capacity problem in the state audit market: an RFP sent to 15 Wyoming firms drew zero responses, meaning many entities must seek out‑of‑state auditors. "Firms in Wyoming kind of pulling out of the government audit space," she said.
Bob McLaren of the Wyoming Association of Municipalities (WAM) offered WAM's help: WAM has begun contracted financial management services for very small towns and will coordinate with the Department of Audit to encourage compliance. "We want to make sure our members are compliant with all the necessary statutes and procedures," McLaren said.
The committee asked staff and the Department of Audit to provide updated lists that include the reasons for noncompliance and to concentrate interim review on the most persistent offenders. Members also discussed exploring technology such as AI to increase audit capacity, a step Justice Chavez said the department is beginning to pilot with caution.
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