State of Wyoming Recovery Plan, State and Local Fiscal Recovery Funds 2021 Report (August 31, 2021)
Summary
Wyoming's first Recovery Plan Performance Report for its State and Local Fiscal Recovery Funds, dated August 31, 2021, follows Treasury's template and cites Governor Mark Gordon's June 2021 strategy, 'Survive, Drive, and Thrive'. Its main project, Revenue Loss Fiscal Recovery Funds, has a funding amount of $502,756,132.00 under Expenditure Category 6, Revenue Replacement, and a second item, SLFRF Recovery Calculated-Corrections, lists $120,965,987.66. The expense table shows $12,169,700.75 for provision of government services, $20,000 for administrative expenses and $22,842,433.77 in transfers to nonentitlement units. Other projects are NEU Local Recovery Funds at $23,895,464.50, State Budget Department ARPA administration at $248,100 and $40,000 for a contractor assisting the Governor's Office.
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Full text
State of Wyoming
Recovery Plan
State and Local Fiscal Recovery
Funds
2021 Report August 31, 2021
Note: The Recovery Plan Performance Report will provide the public and Treasury information on the
projects that recipients are undertaking with program funding and how they are planning to ensure
program outcomes are achieved in an effective, efficient, and equitable manner. While this template
includes the minimum requirements for the Recovery Plan, each recipient is encouraged to add
information to the plan that they feel is appropriate to provide information to their constituents on efforts
they are taking to respond to the pandemic and promote an equitable economic recovery.
Each jurisdiction may determine the general form and content of the Recovery Plan, as long as it
meets the reporting requirements, and recipients are encouraged to tailor this template to best meet
their needs. Use of infographics, tables, charts, pictures, case studies, and other explanatory elements
are encouraged.
Notes on using this template
All States and territories, and metropolitan cities and counties with a population that exceeds 250,000
residents that are recipients of State and Local Fiscal Recovery Funds (SLFRF) awards are required to
produce a Recovery Plan Performance Report (the “Recovery Plan”). The Recovery Plan provides
information on the recipient’s projects and how they plan to ensure program outcomes are achieved in an
effective and equitable manner. It will include key performance indicators identified by the recipient and
some mandatory indicators identified by Treasury. Each annual Recovery Plan must be posted on the
public-facing website of the recipient by or on the same date that the recipient submits the report to
Treasury.
The initial Recovery Plan will cover the period from the date of award to July 31, 2021 and must be
submitted to Treasury by August 31, 2021. Thereafter, the Recovery Plan will cover a 12-month period and
recipients will be required to submit the report to Treasury within 30 days after the end of the 12-month
period (by July 31).
Annual Report Period Covered Due Date
1 Award Date – July 31, 2021 August 31, 2021
2 July 1, 2021 – June 30, 2022 July 31, 2022
3 July 1, 2022 – June 30, 2023 July 31, 2023
4 July 1, 2023 – June 30, 2024 July 31, 2024
5 July 1, 2024 – June 30, 2025 July 31, 2025
6 July 1, 2025 – June 30, 2026 July 31, 2026
7 July 1, 2026 – December 31, 2026 March 31, 2027
Instructions:
This document is meant as a suggested template for applicable SLFRF recipients to assist them in
submitting their Recovery Plan. Recipients should consult the SLFRF Guidance on Recipient
Compliance and Reporting Responsibilities (Reporting Guidance) located at
https://home.treasury.gov/system/files/136/SLFRFfg-Compliance-and-Reporting-Guidance.pdf for
detailed guidance on the submission of this report.
Treasury encourages Recipients to tailor this report to best meet their needs in terms of format and
content. Treasury recommends the use of infographics, tables, charts, pictures, case studies, and other
explanatory elements in describing their programs.
Text in italics represents the requirements from the Reporting Guidance and is meant to serve as a
reference as recipients prepare their Recovery Plan. This instructions page and the text in italics should
be removed before the final transmitted report is published and submitted to Treasury.
Additional information around Expenditure Categories is located in Appendix 1 of the Reporting
Guidance.
For More Information
More information about the State and Local Fiscal Recovery Fund program and associated reporting
requirements are located at www.treasury.gov/SLFRP .
Questions on reporting, eligible uses, or other general topics should be directed to SLFRP@treasury.gov.
State of Wyoming 2021 Recovery Plan Performance Report 1
State of Wyoming
2021 Recovery Plan August 31, 2021 Report
Table of Contents
General Overview3
Executive Summary3
Uses of Funds3
Promoting Equitable Outcomes4
Community Engagement5
Labor Practices5
Use of Evidence5
Table of Expenses by Expenditure Category6
Project Inventory8
Example Project 9
Additional Projects9
Ineligible Activities: Tax Offset Provision 10
State of Wyoming 2021 Recovery Plan Performance Report 2
GENERAL OVERVIEW
Executive Summary
In this section, provide a high-level overview of the jurisdiction’s intended and actual uses of
funding including, but not limited to: the jurisdiction’s plan for use of funds to promote a
response to the pandemic and economic recovery, key outcome goals, progress to date on
those outcomes, and any noteworthy challenges or opportunities identified during the reporting
period. See Section C(1) on page 24 of the Reporting Guidance for additional information.
Proposals for the Future
Wyoming’s Strategy to Survive, Drive, and Thrive
Presented by the Office of Wyoming Governor Mark Gordon June 2021
https://drive.google.com/file/d/1Q3PUey_Il77_I3n7l3cGr6bvPRkqvo5H/view
Included within the body of this report is Wyoming’s Overall “Expenditure Category” 6
“Revenue Replacement” and the current Governor “Authorized” FY2022 Wyoming
Department of Corrections “Expenditure Category” 6.1” Provision of Government Services”.
Definitions:
● B-11: Wyoming Statute 9-2-1005 Payment of warrants; budget powers of
governor; agency budgets; federal funds; new employees.
○ 9-2-1005 (b)(ii) Authorize revisions, changes, redistributions or increases to
amounts authorized for expenditure by legislative appropriation acts from fund
sources identified in W.S. 9-4- 204(t) as special revenue funds, capital project
funds, debt service funds or proprietary fund types, and from federal funds as
provided under paragraph (iii) of this subsection, subsections (g) and (q) of this
section and W.S. 9-4-206, if in his opinion a public welfare emergency exists,
general fund appropriations can be conserved, agency program requirements
have significantly changed or unanticipated revenues from fund sources
specified in this paragraph become available and qualify pursuant to W.S. 9-2-
1006(a). For any revision, change, redistribution or increase in amounts
authorized for expenditure under this paragraph in excess of one hundred
thousand dollars ($100,000.00), the governor's office shall:
● AWEC At Will Employee Contract
○ Contract employee position created through the B-11 process approved by
the Governor limited to the extent of the current fiscal biennium.
Uses of Funds Under Development
State of Wyoming 2021 Recovery Plan Performance Report 3
Describe in further detail your jurisdiction’s intended and actual uses of the funds, such as how
your jurisdiction’s approach would help support a strong and equitable recovery from the
COVID-19 pandemic and economic downturn. Describe any strategies employed to maximize
programmatic impact and effective, efficient, and equitable outcomes. Given the broad eligible
uses of funds and the specific needs of the jurisdiction, explain how the funds would support the
communities, populations, or individuals in your jurisdiction. Address how you are promoting
each of the following Expenditure Categories, to the extent they apply:
a. Public Health (EC 1)
b. Negative Economic Impacts (EC 2)
c. Services to Disproportionately Impacted Communities (EC 3)
d. Premium Pay (EC 4)
e. Water, sewer, and broadband infrastructure (EC 5)
f. Revenue Replacement EC 6)
Where appropriate, include information on your jurisdiction’s use (or planned use) of other
federal recovery funds including other programs under the American Rescue Plan such as
Emergency Rental Assistance, Housing Assistance, and so forth, to provide broader context on
the overall approach for pandemic recovery.
See Section C(2) on page 24 of the Reporting Guidance for additional information.
Promoting equitable outcomes Under Development
In this section, describe efforts to date and intended outcomes to promote equity. Each annual
report to follow must provide an update, using qualitative and quantitative data, on how the
recipients’ approach achieved or promoted equitable outcomes or progressed against equity
goals during the performance period.
Describe efforts to promote equitable outcomes, including how programs were designed with
equity in mind. Include how your jurisdiction will consider and measure equity at the various
stages of the program, including:
a. Goals: Are there particular historically underserved, marginalized, or adversely
affected groups that you intend to serve?
b. Awareness: How equal and practical is the ability for residents or businesses to
become aware of the services funded by the SLFRF?
c. Access and Distribution: Are there differences in levels of access to benefits and
services across groups? Are there administrative requirements that result in
disparities in ability to complete applications or meet eligibility criteria?
d. Outcomes: Are intended outcomes focused on closing gaps, reaching universal levels
of service, or disaggregating progress by race, ethnicity, and other equity dimensions
where relevant for the policy objective?
Describe how your jurisdiction’s planned or current use of funds prioritizes economic and
racial equity as a goal, names specific targets intended to produce meaningful equity results
State of Wyoming 2021 Recovery Plan Performance Report 4
at scale, and articulates the strategies to achieve those targets. Explain how your
jurisdiction’s overall equity strategy translates into the specific services or programs offered
by your jurisdiction in the following Expenditure Categories:
a. Negative Economic Impacts (EC 2): assistance to households, small businesses,
and non-profits to address impacts of the pandemic, which have been most severe
among low-income populations. This includes assistance with food, housing, and
other needs; employment programs for people with barriers to employment who
faced negative economic impacts from the pandemic (such as residents of low-
income neighborhoods, minorities, disconnected youth, the unemployed, formerly
incarcerated people, veterans, and people with disabilities); and other strategies that
provide disadvantaged groups with access to education, jobs, and opportunity.
b. Services to Disproportionately Impacted Communities (EC 3): services to address
health disparities and the social determinants of health, build stronger neighborhoods
and communities (e.g., affordable housing), address educational disparities (e.g.,
evidence-based tutoring, community schools, and academic, social-emotional, and
mental health supports for high poverty schools), and promote healthy childhood
environments (e.g., home visiting, child care).
Describe your jurisdiction’s efforts to date and intended outcomes to promote equity using
qualitative and quantitative data on how the jurisdiction’s approach achieved or promoted
equitable outcomes or progressed against equity goals. Describe any constraints or
challenges that impacted project success in terms of increasing equity.
Describe the geographic and demographic distribution of funding, including whether it is
targeted toward traditionally marginalized communities.
See Section C(3) on pages 24 and 25 of the Reporting Guidance for additional information.
Community Engagement Under Continued Development
The Strike Team in place to develop proposals and do planning for the spending of the SLFRF
includes representatives from various communities around the state. There are legislators,
county and municipal officials who are drawing on input from other county and municipal elected
officials. This is all meant to pull together ideas from all of Wyoming’s communities.
In addition to this we have asked state agencies to use their existing strategic plans, which were
built on years of community engagement. For instance proposals related to economic recovery
from the impacts of COVID-19 are being developed using ideas that came from multiple public
involvement efforts.
The Governor’s Office has also been actively soliciting input from Wyoming’s two Tribes to
coordinate with them.
State of Wyoming 2021 Recovery Plan Performance Report 5
See Section C(4) on page 25 of the Reporting Guidance for additional information.
Labor Practices Under Development
Describe workforce practices on any infrastructure projects being pursued (EC 5). How are
projects using strong labor standards to promote effective and efficient delivery of high-quality
infrastructure projects while also supporting the economic recovery through strong employment
opportunities for workers? For example, report whether any of the following practices are being
utilized: project labor agreements, community benefits agreements, prevailing wage
requirements, and local hiring.
See Section C(5) on page 25 of the Reporting Guidance for additional information.
Use of Evidence Perhaps RFP being released
Identify whether SLFRF funds are being used for evidence-based interventions and/or if projects
are being evaluated through rigorous program evaluations that are designed to build evidence.
Specifically, in this section, recipients should describe their overall approach for using evidence
and evaluation, including how a Learning Agenda (either narrowly focused on SLFRF or broadly
focused on the recipient’s broader policy agenda) could support their overarching evaluation
efforts in order to create an evidence-building strategy for their jurisdiction. However, detailed
evidence information for each project should be included in the Project Inventory (see details in
the Project Inventory section below).
See Section C(6) on page 26 of the Reporting Guidance for additional information.
Table of Expenses by Expenditure Category
In this section, list the amount of funds used in each Expenditure Category. The table should
include cumulative expenses to date within each category, and the additional amount spent
within each category since the last annual Recovery Plan.
Jurisdictions may modify the table as needed by deleting unused rows where they have not
expended any funds or by adding columns to more clearly characterize their program
expenditures over time.
For the initial Recovery Plan, the amounts listed for “Cumulative expenditures to date” and
“Amount spent since last Recovery Plan” will be equal.
Category Cumulative Amount spent
expenditures to since last
date ($) Recovery Plan
1 Expenditure Category: Public Health
1.1 COVID-19 Vaccination
1.2 COVID-19 Testing
State of Wyoming 2021 Recovery Plan Performance Report 6
1.3 COVID-19 Contact Tracing
1.4 Prevention in Congregate Settings (Nursing
Homes, Prisons/Jails, Dense Work Sites,
Schools, etc.)
1.5 Personal Protective Equipment
1.6 Medical Expenses (including Alternative Care
Facilities)
1.7 Capital Investments or Physical Plant Changes
to Public Facilities that respond to the COVID-
19 public health emergency
1.8 Other COVID-19 Public Health Expenses
(including Communications, Enforcement,
Isolation/Quarantine)
1.9 Payroll Costs for Public Health, Safety, and
Other Public Sector Staff Responding to
COVID-19
1.10 Mental Health Services
1.11 Substance Use Services
1.12 Other Public Health Services
2 Expenditure Category: Negative Economic
Impacts
2.1 Household Assistance: Food Programs
2.2 Household Assistance: Rent, Mortgage, and
Utility Aid
2.3 Household Assistance: Cash Transfers
2.4 Household Assistance: Internet Access
Programs
2.5 Household Assistance: Eviction Prevention
2.6 Unemployment Benefits or Cash Assistance to
Unemployed Workers
2.7 Job Training Assistance (e.g., Sectoral job-
training, Subsidized Employment, Employment
Supports or Incentives)
2.8 Contributions to UI Trust Funds*
2.9 Small Business Economic Assistance (General)
2.10 Aid to nonprofit organizations
2.11 Aid to Tourism, Travel, or Hospitality
2.12 Aid to Other Impacted Industries
2.13 Other Economic Support
2.14 Rehiring Public Sector Staff
3 Expenditure Category: Services to
Disproportionately Impacted Communities
3.1 Education Assistance: Early Learning
3.2 Education Assistance: Aid to High-Poverty
Districts
3.3 Education Assistance: Academic Services
State of Wyoming 2021 Recovery Plan Performance Report 7
3.4 Education Assistance: Social, Emotional, and
Mental Health Services
3.5 Education Assistance: Other
3.6 Healthy Childhood Environments: Child Care
3.7 Healthy Childhood Environments: Home Visiting
3.8 Healthy Childhood Environments: Services to
Foster Youth or Families Involved in Child
Welfare System
3.9. Healthy Childhood Environments: Other
3.10 Housing Support: Affordable Housing
3.11 Housing Support: Services for Unhoused
persons
3.12 Housing Support: Other Housing Assistance
3.13 Social Determinants of Health: Other
3.14 Social Determinants of Health: Community
Health Workers or Benefits Navigators
3.15 Social Determinants of Health: Lead
Remediation
3.16 Social Determinants of Health: Community
Violence Interventions
4 Expenditure Category: Premium Pay
4.1 Public Sector Employees
4.2 Private Sector: Grants to other employers
5 Expenditure Category: Infrastructure
5.1 Clean Water: Centralized wastewater treatment
5.2 Clean Water: Centralized wastewater collection
and conveyance
5.3 Clean Water: Decentralized wastewater
5.4 Clean Water: Combined sewer overflows
5.5 Clean Water: Other sewer infrastructure
5.6 Clean Water: Stormwater
5.7 Clean Water: Energy conservation
5.8 Clean Water: Water conservation
5.9 Clean Water: Nonpoint source
5.10 Drinking water: Treatment
5.11 Drinking water: Transmission & distribution
5.12 Drinking water: Transmission & distribution:
lead remediation
5.13 Drinking water: Source
5.14 Drinking water: Storage
5.15 Drinking water: Other water infrastructure
5.16 Broadband: “Last Mile” projects
5.17 Broadband: Other projects
6 Expenditure Category: Revenue Replacement
State of Wyoming 2021 Recovery Plan Performance Report 8
6.1 Provision of Government Services $12,169,700.75 $12,169,700.75
7 Administrative and Other
7.1 Administrative Expenses $20,000 $20,000
7.2 Evaluation and data analysis
7.3 Transfers to Other Units of Government
7.4 Transfers to Nonentitlement Units $22,842,433.77 $22,842,433.77
(States and Territories only)
See Section C(7) on page 27 of the Reporting Guidance for additional information.
Project Inventory
In this section, jurisdictions should provide a description of each project undertaken. See
Section C(8) on page 27 of the Reporting Guidance for additional information. Below is an
example of how to present the information noted in the Reporting Guidance, which incorporates
project details as well as evidence and performance measure information outlined in the
relevant sections above. This information should be replicated for all of the jurisdiction’s
projects.
Project Name: Revenue Loss Fiscal Recovery Funds
Funding amount: $502,756,132.00
Project Identification Number: 21464
Project Expenditure Category: 6, Revenue Replacement
Approximate Timeline: Duration of ARPA SLFRF
Project overview
The Governor’s Office is requesting a B-11 authorizing the allocation of five hundred two
million seven hundred fifty-six thousand one hundred thirty-two dollars ($502,756,132)
setting aside and establishing WOLFS Legal Level 110 authorization for the use of
American Rescue Plan Act (ARPA), State and Local Fiscal Recover Funds (SLRRF) to
recover the state’s “Calculated” “Revenue Loss” recovery.
In accordance to U.S. Treasury Guidance 602(c)(1)(C) fiscal staff from the State Auditor’s
Office, State Budget Department, Legislative Service Office, Economic Analysis Division
calculated revenue loss amount for FY2020 to equal five hundred two million seven hundred
fifty-six thousand one hundred thirty-two dollars ($502,756,132). We are selecting the U.S.
Treasury’s option of using 4.1percent per year, adjusted to 6.2 percent using the 18 months
for FY2020. Note the following applicable guidance U.S. Treasury Provided or the
“Counterfactual revenue” table.
Note: “For purposes of measuring revenue growth in the counterfactual trend, recipients
may use a growth adjustment of either 4.1 percent per year or the recipient’s average
annual revenue growth over the three full fiscal years prior to the COVID–19 public health
emergency, whichever is higher.”
See Section C(6) on page 26 of the Reporting Guidance for additional information.
State of Wyoming 2021 Recovery Plan Performance Report 9
Project Name: Revenue Loss Fiscal Recovery Funds (Continued) SLFRF Recovery
Calculated-Corrections
Funding amount: $120,965,987.66
Project Identification Number: 21466:
Project Expenditure Category: 6.1, Provision of Government Services
Approximate Timeline: Duration of ARPA SLFRF
Project overview
In reference to and a subset of B-11# 21464 Revenue Replacement Expenditure
Category 6, Fiscal staff are collaborating with the Department of Corrections (DOC) to fund
its general fund share FY2022 Budget with ARPA SLFRF funds immediately, conserving
DOC general fund appropriations pursuing the funding of critical government
operations. Fiscal Staff are also working out the details to continue these activities through
the upcoming BFY2023 biennium. We will also seek legislative assistance during the 2022
legislative session to temporarily modify fund distribution statutes, example; WYDOT
Unrestricted Highway Funds. Both activities will allow us to pursue the accounting
transactions required under U.S. Treasury guidance to fund the critical operations of state
government with ARPA, SLFRF Revenue Loss Recovery funds.
Performance Report Request for Proposals (RFP) will be released soon for Consultant
Reporting included Performance Report
Additional Projects
Project Name: Governor's Office ARPA Admin
Funding amount: $40,000 (preliminary amount subject to change)
Project Identification Number: 21476:
Project Expenditure Category: 7.1, Administrative Expenses
Approximate Timeline: Duration of ARPA SLFRF allocation and reporting development.
Project overview
The Governor’s Office is requested a B-11 authorizing the allocation of forty thousand
dollars ($40,000) for a contractor that is assisting the Governor’s Office in planning the use
of ARPA funds for the State of Wyoming.
The objective is that the Contractor will be responsible for the delivery of a plan for how
Wyoming could use discretionary funds received as part of the American Rescue Plan Act
and usher it through a potential special session in July or turn it over to the Governor’s staff
for implementation. Hereafter, this deliverable shall be referred to as the “plan.” Contractor
shall diligently meet every primary milestone and specific objective outlined within this
Scope of Work by the identified date. In the event the Contractor becomes unable to meet
a deadline described herein, Contractor shall advise the Agency prior to the deadline and
the Agency will determine whether an alternative deadline is appropriate. In the event that a
milestone/objective cannot be achieved due to circumstances outside of the control of the
Contractor, the Agency will provide an alternative reasonable milestone/objective deadline.
State of Wyoming 2021 Recovery Plan Performance Report 10
Performance Report Request for Proposals (RFP) will be released soon for Consultant
Reporting included Performance Report
Additional Projects
Project Name: State Budget Department ARPA Administration
Funding amount: $248,100 (preliminary amount subject to change)
Project Identification Number: 21435
Project Expenditure Category: 7.1, Administrative Expenses
Approximate Timeline: Duration of ARPA SLFRF
Project overview
The State Budget Department (SBD) is requesting to add two (2) Principal Accountant
positions (AWECs), ($196,216), and supporting costs, ($2,213 6-IT/$662 -telecom/$2,884 -
building occ.), for the remaining 13-months of the 2021 biennium and 13-months of
additional duty pay ($18,501) for an existing SBD account to supervise these employees
including but not limited to other duties assigned. This funding request includes the two
positions, additional duty pay and IBARS/B-11 upgrades delineating the American Rescue
Plan Act (ARPA) revenue, developing and maintaining the ARPA “Status of Funds” and
completing work necessary for reporting the ARPA funding to the US Treasury, Legislature,
Governor’s office and the public. These are 100% ARPA State Fiscal Relief Funds (SFRF).
Performance Report Request for Proposals (RFP) will be released soon for Consultant
Reporting included Performance Report
Additional Projects
Project Name: NEU Local Recovery Funds
Funding amount: $23,895,464.50
Project Identification: 21445
Project Expenditure Category: 7.4, Transfers to Nonentitlement Units
Approximate Timeline: Duration of ARPA SLFRF or when funding has been distributed to
qualified NEUs.
Project overview
State of Wyoming 2021 Recovery Plan Performance Report 11
The Governor’s Office requested to increase their budget authority by $23,895,464.50 in
federal funds as part of the American Rescue Plan Act of 2021 (ARPA).
The funds are being distributed to non-entitlement units. These are municipalities with
populations of generally less than 50,000. The funds were provided by the United States
Treasury to the State of Wyoming and the State has distributed the funds to eighty-eight of
the ninety-seven municipalities. The funds will be distributed in two transfers to the State.
● For the Project Inventories in Section 8, include key performance indicators for your
jurisdiction’s major SLFRF funded projects. Report key performance indicators for each
project, or group projects with substantially similar goals and the same outcome
measures. Jurisdictions may choose to include some indicators for each individual
project as well as crosscutting indicators. Include both output and outcome measures.
See Section C(9) on page 27 of the Reporting Guidance for additional information.
● In addition, you must include the mandatory performance indicators if your jurisdiction
has projects in the relevant areas (this information may be included in each recipient’s
Recovery Plan as they determine most appropriate). Provide data disaggregated by
race, ethnicity, gender, income, and other relevant factors, if possible. Data should be
presented in a table and each annual report should include updated data for the
performance period as well as prior period data.
a. Household Assistance (EC 2.2 & 2.5) and Housing Support (EC 3.10-3.12):
● Number of people or households receiving eviction prevention services
(including legal representation)
● Number of affordable housing units preserved or developed
b. Negative Economic Impacts (EC 2):
● Number of workers enrolled in sectoral job training programs
● Number of workers completing sectoral job training programs
● Number of people participating in summer youth employment programs
c. Education Assistance (EC 3.1-3.5):
● Number of students participating in evidence-based tutoring programs
d. Healthy Childhood Environments (EC 3.6-3.9):
● Number of children served by childcare and early learning (pre-school/pre-
K/ages 3- 5)
● Number of families served by home visiting
See Section C(10) on page 27 of the Reporting Guidance for additional information.
Ineligible Activities: Tax Offset Provision (States and territories only)
For the initial reporting year, States and territories will report the following items related to the
Tax Offset Provision 31 CFR 35.8. Baseline revenue or revenue-increasing covered charges
are not required at this time.
Item Amount
a. Revenue-reducing Covered Changes $
State of Wyoming 2021 Recovery Plan Performance Report 12
See Section C(11) on page 28 of the Reporting Guidance for additional information.
Additional guidance will be forthcoming for reporting requirements regarding the tax offset
provision.
State of Wyoming 2021 Recovery Plan Performance Report 13
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