Due To/From
It is the responsibility of the State Auditor’s Office to present Due to/from other funds (either funds within one agency or funds between two agencies) in the State’s Annual Comprehensive Financial Report in accordance with Generally Accepted Accounting Principles (GAAP).
If a fund of your agency owes monies to a different fund of another agency, or if within your agency one fund owed another fund monies and wasn’t able to transfer the funds by June 30th, please report this to the SAO Accounting Division for reporting. Ensure to report any funds due to or due from any state or local government (e.g., special districts, towns, cities, counties, etc.). Monies owed to A&I for Motor Pool and Central Mail and ETS for IT and Telecommunications are excluded from this request because A&I and ETS will report on your behalf.
If a fund of your agency is owed monies from a different fund of another agency and the monies were not transferred by June 30th please report this to the SAO Accounting Division for reporting. Additionally, report any funds due from any private entities. (Any revenue that has been earned but not received). Do not report revenue if the revenue will be reported as special revenue from a separate project submitted to the SAO Accounting Division (ie: Natrona & Sublette County Receivable, Nursing Home Payback Receivable, Auto Tax Receivable, Emission Fees Receivable, Opioid Settlement, ), this will be reported in another area.
Please have this information to us no later than July 15. However, if you discover amounts after July 15 that were due to/from as of June 30, please report to the SAO Accounting Division as soon as possible (up until November 1).
If there are any questions, please contact the SAO Accounting Division at (307)777-2460 or by e-mail at saoaccounting@wyo.gov.
Please complete the attached Excel file.