Financial reporting amendments-2.

Wyoming's SF 38 requires counties, cities, towns, and special districts to file annual financial reports by October 5. If they fail to comply, the state will withhold monthly sales, use, and lodging tax revenues starting October 15 until reports are submitted - unless "good cause" (with CPA documentation) is shown. For special districts, noncompliance after December 30 triggers public notice and potential dissolution. The bill amends financial reporting enforcement in Wyoming statutes (W.S. 9-1-507, 9-1-510, 39-13-104) and takes effect July 1, 2024. It directly affects local governments and special districts that receive state funds.