36-1-402. Emergency fire suppression account; creation; investment of funds; authorized expenditures; reversion of funds from division.

(a) There is created the emergency fire suppression account. The account shall include all legislative appropriations, all assessments paid into the account by participating counties and all income from investments of monies in the account. Appropriations to the account shall not lapse at the end of any fiscal period.

(b) The state treasurer shall invest any portion of the funds in the account which the state forester determines is not needed for immediate use. Investments shall be made as authorized by W.S. 9-4-715(a), (d) and (e).

(c) Upon written approval of the state forester, expenditures shall be made out of the account to participating counties and the division for the actual costs of suppressing emergency fires.

(d) If the state forester determines monies in the account may be insufficient to make reimbursement for the full cost of suppressing all emergency fires occurring or which may occur during the year, he may delay paying reimbursement to any entity until the close of the program year at which time available monies shall be prorated among those entitled to reimbursement at an amount less than one hundred percent (100%).

(e) In addition to expenditures made out of the emergency fire suppression account pursuant to subsection (c) of this section, up to five hundred thousand dollars ($500,000.00) may be expended from the account by the division each fiscal year for bark beetle mitigation projects. Any expenditures under this subsection are subject to the availability of funds in the account and shall only be expended on or after July 1 of each fiscal year and upon approval of the governor. These funds may be expended for bark beetle mitigation on private, state or federal lands pursuant to memoranda of agreement entered into by the division and any appropriate local, state or federal agency. This subsection is repealed effective June 30, 2020.

(f) Notwithstanding W.S. 9-2-1008, 9-2-1012(e) and 9-4-207, general funds appropriated to the division which are unexpended and unobligated and which would otherwise lapse and revert pursuant to W.S. 9-4-207(a) at the end of a biennium shall revert to the emergency fire suppression account. This subsection shall not be construed to apply to any appropriation to a special revenue fund or revolving account within the division.