021-3 Wyo. Code R. §§ 3-2 - Risk Assessment
The entities required to report under this Chapter shall be classified according to their relative risk assessment. The total revenues received by the entity in a fiscal year, or the total expenditures, if greater shall determine the level of risk assessment. The level of risk assessment shall determine the type of oversight or supervision required of the entity, unless special audit requirements imposed by other state or federal laws, rules, regulations, contracts or agreements require a different type or level of oversight or supervision. The level of risk assessment for each entity shall be determined each fiscal year.
Notes
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