Office of State Auditor (Wyoming)

Office of State Auditor (Wyoming)
Agency name	Office of State Auditor (Wyoming)
Formed	1890
Jurisdiction	Wyoming
Headquarters	Cheyenne
Chief1 name	Kristi Racines
Chief1 position	State Auditor

Office of State Auditor (Wyoming) The Office of State Auditor (Wyoming) is the constitutionally established financial watchdog for Wyoming charged with auditing public funds, administering payroll and claims, and reporting to the Wyoming Legislature, Governor, and the public. The office interacts with state and local entities including Wyoming Department of Health, Wyoming Department of Transportation, and county treasurers in Laramie County and Teton County. The Auditor collaborates with national bodies such as the Government Accountability Office, the National Association of State Auditors, Comptrollers and Treasurers and professional organizations like the American Institute of Certified Public Accountants.

History

The Office traces its origins to the adoption of the Wyoming Constitution in 1889 and the statehood accession of Wyoming in 1890, when responsibilities for fiscal oversight were assigned alongside offices such as the Governor and the Secretary of State. Early duties evolved through legislative acts passed by the Wyoming Legislature and administrative reforms influenced by leaders like Francis E. Warren and reforms following national trends exemplified by the Progressive Era and recommendations from the National Association of State Auditors, Comptrollers and Treasurers. Throughout the 20th century the Office adapted to standards from the Government Accountability Office and the AICPA while responding to events involving agencies such as the Wyoming Oil and Gas Conservation Commission and crises like the Great Depression and energy shocks affecting Powder River Basin economies.

Organization and Duties

The Office is organized into divisions reflecting statutory duties codified by the Wyoming Statutes and overseen by the elected State Auditor seated in Cheyenne. Divisions coordinate audits, payroll, claims, and financial reporting, interfacing with entities including the Department of Education, Game and Fish Department, and municipal offices in Casper and Gillette. Core duties include conducting financial audits consistent with standards from the Governmental Accounting Standards Board, performing single audits tied to federal awards such as those from the United States Department of Health and Human Services, and issuing reports relied on by the Wyoming Legislature, Wyoming State Auditor committees, and oversight bodies like the State Board of Public Accountancy.

Elections and Appointment

The State Auditor is an elected constitutional officer under provisions in the Wyoming Constitution and subject to statewide elections coordinated by the Secretary of State and influenced by parties including the Wyoming Republican Party and the Wyoming Democratic Party. Election cycles align with terms established by statute and interact with gubernatorial cycles involving figures such as Mark Gordon and predecessors like Matt Mead. Vacancies and temporary appointments have occurred, requiring compliance with succession rules set by the Wyoming Legislature and adjudication in contexts similar to disputes resolved by courts such as the Wyoming Supreme Court.

Notable Auditors and Tenures

Notable officeholders include early constitutional officers who served during the administrations of Francis E. Warren and Joseph M. Carey, as well as modern Auditors who interacted with leaders like Dave Freudenthal, Matt Mead, and Mark Gordon. Recent State Auditors such as Cynthia Cloud and Kristi Racines have overseen audits of agencies including the Wyoming Department of Health and reports related to programs administered with federal partners like the United States Department of Agriculture and the United States Department of Education. Their tenures are often cited alongside legislative reforms from sessions of the Wyoming Legislature and policy debates involving Wyoming State Treasurer officeholders.

Major Audits and Reports

Major reports have reviewed fiscal practices in the Wyoming Department of Transportation, the Wyoming Workers’ Compensation Division, and the Wyoming Retirement System. High-profile audits have examined grant management tied to federal agencies such as the United States Department of Housing and Urban Development and program integrity at entities including the Wyoming Department of Health and the Wyoming Department of Family Services. Findings and recommendations have been debated in hearings before the Joint Appropriations Committee (Wyoming) and covered by state media outlets in Wyoming Tribune Eagle and Casper Star-Tribune while influencing legislative bills introduced in the Wyoming House of Representatives and the Wyoming Senate.

Budget and Staff

The Office’s budget is appropriated by the Wyoming Legislature and reflected in biennial budgets overseen by the Wyoming Department of Administration & Information. Staffing includes certified public accountants, auditors, and administrative personnel who maintain credentials recognized by the AICPA and certification boards such as the Wyoming Board of Certified Public Accountants. Resources fund audit engagements across agencies like the Wyoming Department of Corrections and local governments in counties such as Sweetwater County, Wyoming and Natrona County, Wyoming.

Legal Authority and Oversight

Legal authority derives from the Wyoming Constitution and statutes enacted by the Wyoming Legislature, with judicial interpretation by the Wyoming Supreme Court. The Office’s audit standards reference guidance from the Government Accountability Office and the Governmental Accounting Standards Board, and its oversight work complements federal oversight by agencies like the United States Office of Management and Budget and the United States Department of Justice in matters of fraud, waste, and compliance. Legislative oversight occurs through committees including the Legislative Service Office and the Joint Appropriations Committee (Wyoming), ensuring accountability to elected officials and the citizens of Wyoming.

Category:State agencies of Wyoming