Audit requirements for special fire and water districts.

SF 9 exempts fire protection districts and water and sewer districts in Wyoming from the requirement to undergo an annual financial audit under the Uniform Municipal Fiscal Procedures Act. Previously, these districts were mandated to have an annual audit by a certified public accountant, but this bill removes that specific obligation. The districts must still comply with other financial oversight provisions, such as those outlined in Wyoming Statute 9-1-507(a)(iii). The exemption takes effect immediately upon the bill's enactment.