Wyoming State Auditor's Office
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Year End Questionnaire
Year End Questionnaire
Year End Questionnaire
To improve the ACFR preparation process for the State of Wyoming, the SAO has developed a questionnaire to learn more about some of the topics that can impact financial reporting. The questionnaire is designed to capture information around events, transactions and changes at each organization to ensure the necessary information has been collected in order to produce the ACFR in accordance with the appropriate accounting standards.
Please keep in mind as you read the questions that your answers are regarding YOUR agency and for the period of 7/1 through 6/30.
If you have any questions regarding any portion of this questionnaire, please let SAO Accounting Division know and either we or the external auditors will attempt to address your concerns.
Should you have no further questions, please complete the questionnaire. When you click submit, your answers are returned electronically to the SAO Accounting Division.
This questionnaire needs to be completed and returned to the SAO Accounting Division by September 30
Agency
*
001 Governor's Office
001 Office of Homeland Security
002 Secretary of State
003 State Auditor's Office
004 State Treasurer's Office
005 Superintendent of Public Instruction
006 Administration & Information
007 Military Department
008 Public Defender
010 Department of Agriculture
011 Department of Revenue & Taxation
015 Attorney General
016 Barber Examiner's Board
018 Real Estate Commission
020 Department of Environmental Quality
021 Department of Audit
023 Public Service Commission
024 State Parks & Cultural Resources
027 State Construction Department
029 Water Development Office
031 Collection Agency Board
033 Cosmetology Board
037 State Engineer
039 Wildlife and Natural Resource
040 Game & Fish Commission
041 Fire Prevention & Elect Safety
042 Geological Survey
044 Insurance Department
045 Department of Transportation
047 Wyoming Higher Education Asst Auth
048 Department of Health
049 Department of Family Services
050 Liquor Commission
051 Livestock Board
052 Board of Medicine
053 Department of Workforce Services
054 Nursing Board
055 Oil & Gas Commission
057 Wyoming Community College Commission
059 Pharmacy Board
060 Office of State Lands & Investments
061 Board of CPA
063 Governor's Residence
066 Wyoming Office of Tourism
067 University of Wyoming
069 WHICHE
070 Enhanced Oil Recovery Commission
072 Wyoming Retirement
075 Board of Outfitters
077 Wyoming Department of Enterprise Technology Services
080 Department of Corrections
081 Board of Parole
084 Board of Geologists
085 Wyoming Business Council
090 Wyoming Energy Authority
096 Budget Department
098 Office of Guardian Ad Litem
101 Supreme Court (includes 120-145)
102 Board of Law Examiners
103 Commission of Judicial Conduct & Ethics
151 District Attorney-Laramie County
157 District Attorney-Natrona County
160 County-Prosecuting Attorneys
167 UW - Medical Education
201 Legislative Service Office
205 Department of Education
206 Department of Education
211 Board of Equalization
220 Environmental Quality Council
270 Office of Administrative Hearing
Prepared by:
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Phone
*
Email
*
This email address is used to send confirmation notice that we received the form.
Has your organization entered into any agreements with other organizations (including other States), under which your organization may expend funds to purchase a contract or capital asset (including Software) that either your organization or the State of Wyoming may not ultimately own?
*
Yes
No
If yes, please explain:
To organizations included in the State reporting entity, related party transactions would be those that have taken place between a reporting organization and its elected or appointed officials, management, or members of their immediate families. Transactions within the State reporting entity (e.g., between State agencies) are not required to be called out as related party transactions and do not need to be included in responses to this question. It is important to consider transactions that may not have been recorded as an accounting transaction, such as services received without charge. In particular, (regardless of whether accounting transactions have been recorded or not) consider any transactions such as: a. Borrowing or lending on an interest-free basis or at a rate of interest significantly above or below market rates prevailing at the time of the transaction b. Selling real estate at a price that differs significantly from its appraised value. c. Exchanging property for similar property in a non-monetary transaction. d. Making loans with no scheduled terms for when or how the loans will be repaid.
*
Yes
No
If yes, please explain:
Has your organization, as lessor, leased facilities or land to parties outside the state reporting entity under leases accounted for as operating leases?
*
Yes
No
If yes, please explain:
The following section applies to items that are NOT RECORDED IN WOLFS AS OF JUNE 30.
Have receivables due from non-governmental sources.
*
Yes
No
Have receivables from other State agencies.
*
Yes
No
Have receivables due from the federal government that are not recorded in WOLFS and/or reported on you agency's SEFA.
*
Yes
No
Expected to owe money to other governmental agencies that are not recorded as liabilities (i.e. cities, towns, counties).
*
Yes
No
Receive advance payments from customers that must be accounted for before services are rendered.
*
Yes
No
Have liabilities to external third parties (excluding open PO's).
*
Yes
No
Collect fees for services rendered.
*
Yes
No
Collected penalties and interest from taxpayers and customers.
*
Yes
No
Have revenues and/or expenditures/expenses that are considered non-monetary transactions which are not recorded in the general ledger (which are typically reported in the SEFA)? Examples include food stamps, donated commodities, in-kind matching, etc.
*
Yes
No
Have revenues and/or expenditures from the federal government.
*
Yes
No
If yes to any of the above, please explain:
Contingent Liabilities
Are you aware of any event meeting the definition and recognition criteria of a contingent liability for your organization? Possible contingent liabilities include, but are not limited to the following:
(Note: For any "Yes" responses, please provide an estimate of the contingent liability.) Mark only one oval per row.
Claims (exclude claims addressed by the Attorney General's office)
*
Yes
No
Judgements (exclude judgments addressed by the Attorney General's office)
*
Yes
No
Retained Risks
*
Yes
No
Federal audit dis allowances for reimbursed expenditures
*
Yes
No
Loan guarantees
*
Yes
No
Treaty rights issues
*
Yes
No
Income tax and sales tax disputes
*
Yes
No
State liability from landfill use
*
Yes
No
Hazardous waste disposal
*
Yes
No
Workers Compensation
*
Yes
No
Liability claims for property and bodily damages to third parties
*
Yes
No
Other
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Yes
No
If yes to any of the above, please explain: