021-2 Wyo. Code R. §§ 2-3 - Instructions For Reporting; Compliance Required

(a) It is recognized that reported census financial data may not always agree with audited financial statements or with accounting entries made in accordance with Generally Accepted Accounting

Principles (GAAP). The department will provide information and assistance to the reporting entities in reconciling required reports.

(b) To ensure that financial data reported to the department is uniformly identified, grouped and reported, the director shall provide specific instructions for completion of each reporting form. The reporting entity must comply with the directors instructions, even though compliance requires modification of internal accounting programs, procedures or reports. [W.S. 9-1-5 10 (a)]

Notes

021-2 Wyo. Code R. §§ 2-3