9-2-2906(b)(iii);

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.