057-8 Wyo. Code R. §§ 8-4 - Assuring Uniform Accounting Practices
(a) The community colleges shall adhere to
the NACUBO standards and to the AICPA standards in accounting to insure uniform
accounting of financial data.
(b)
The fiscal operations of the community colleges shall comply with the Uniform
Municipal Fiscal Procedures Act
W.S.
16-4-101 through
16-4-125.
(c) Where conflicts exist between the Uniform
Municipal Fiscal Procedures Act and NACUBO practices, the Uniform Municipal
Fiscal Procedures Act shall take precedence.
(d) The process by which the community
colleges' annual budgets are established shall conform to the provisions of the
Uniform Municipal Fiscal Procedures Act.
Notes
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