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General Government
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Kristi Racines


Agency Overview
The Wyoming State Auditor (Auditor) serves as the chief accountant and payroll officer for the State of Wyoming. In this role, the Auditor plays a critical role in the protection of public funds by ensuring proper disbursement and accounting. The State Auditor’s Office (SAO) biennial budget is primarily earmarked for contractual costs associated with operation of the uniform electronic accounting system (electronic accounting system), including federal reporting requirements (66%) and personnel services (32%). This leaves approximately 2% for the daily operating expenses of the office (e.g., office supplies, check warrant stock, staff training, etc.).

Agency Background and Structure
The Auditor maintains Wyoming’s electronic accounting system. This system provides state agencies the means to collect revenues, process expenditures, maintain budgets, and complete accounting transactions. The system also processes paychecks, develops W-2s, tracks leave balances, and processes deductions for state employees, legislators, board members, and members of the Wyoming National Guard.

The SAO consists of five divisions which are listed below:

Administration - Responsible for general administration of the office, to include compliance with laws and regulations, human resource and budgetary functions, constituent matters, public records requests, contract administration, and duties relating to boards and commissions.

Fiscal - Responsible for the financial portion of the electronic accounting system, known as WOLFS (Wyoming Online Financial System), to include management of accounts payable, accounts receivable, vendor enrollment, and the purchasing card program. This division also issues 1099s and other federal tax reporting requirements, manages workflow and security within WOLFS, is responsible for training statewide WOLFS users through training classes and manages a fiscal helpdesk to field questions from state agencies.

Payroll - Responsible for the payroll portion of the electronic accounting system, including the processing of state employee payroll, providing payroll support for agencies, and completing extensive federal reporting (W-2s and 1095s). This division manages workflow and security within the payroll system, is responsible for training statewide payroll users through training classes and manages a payroll helpdesk to field questions from state agencies.

CAFR - Responsible for the annual reporting and publication of the Comprehensive Annual Financial Report (CAFR) in addition to maintaining and establishing the legal appropriation budget (authority to spend) and the state’s fiscal accounts. The CAFR division is responsible for tracking and reverting all non-obligated general funds from prior budgets and monitoring internal controls and compliance with policies through a pre-audit process.

Technology - Responsible for the technical support of the state’s electronic accounting system, which includes maintaining custom code for specific jobs and procedures, monitoring batch processing, printing paper warrants, generating electronic payments and tax reports, monitoring system operations, testing and certifying interfaces, and loading payment request and time card files. Additionally, this division is responsible for the development and maintenance of websites and support of the transparency platform, WyOpen.

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