EIN: 262441709
UEI: KFX4MJJSZM18
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (39 days from today).
What is a management decision? →2025-004: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: • All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose substantially all of Wyoming Weatherization Services’ (the Organization) revenue, are electronically deposited into the Organization’s bank account. • The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are reviewed monthly by the Chief Executive Officer (CEO). • The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has a compensating control that requires all disbursements to have dual signatures. In addition, timecards are also reviewed and approved by each employee’s supervisory personnel. • The CFO prepares the Schedule of Expenditures of Federal Awards, Wage Rate Study and the related average payroll rate utilized for payroll reimbursements of Federal expenditures, which are not subjected to an independent review process. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to a misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2024-005. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize that the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴2025-004: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: • All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose substantially all of Wyoming Weatherization Services’ (the Organization) revenue, are electronically deposited into the Organization’s bank account. • The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are reviewed monthly by the Chief Executive Officer (CEO). • The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has a compensating control that requires all disbursements to have dual signatures. In addition, timecards are also reviewed and approved by each employee’s supervisory personnel. • The CFO prepares the Schedule of Expenditures of Federal Awards, Wage Rate Study and the related average payroll rate utilized for payroll reimbursements of Federal expenditures, which are not subjected to an independent review process. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to a misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2024-005. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize that the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2025-004: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: The Organization’s Executive Office Staff are responsible for the financial transactions and communicate frequently and dependably about transactions, receipts, and accounting issues. In this way, a segregation of duties is maximized given the small staff and limited ability of the Organization to expand staff. The Organization has two Office Assistant Managers. The first is the assistant to the CFO. This assistant is responsible for weekly payroll, reviewing client file completions after the first assistant reviews them, assisting with expense reports, and assisting with quarterly and yearly reports. She has Board of Directors approval to sign checks and approve bills on an as-needed basis in the event that other authorized signors are unavailable. This ensures that all checks and payments have dual signatures, as required. In the absence of the CFO or CEO, the checks and bills approved by the assistant are subsequently reviewed. She also is the supervisor of the second Office Assistant Manager. The second assistant is responsible for entering receipts/bills on a daily basis, printing, and balancing accounts payable and checks, and providing the first review of client file completions. This assistant has no check-signing or bill approval authority. She also has no access to payroll, journal entries, or bank information. The CEO also believes that distributing monthly financial reports to the Organization’s Board of Directors creates transparency that compensates for this deficiency in segregation of duties. Anticipated Completion Date - Ongoing, see corrective action plan above. Contact Person - Janelle Anderson, Chief Financial Officer
2024-005
FAC accepted this audit on March 11, 2026 — management decision was due September 11, 2026.
2024-005: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: • All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose 99% of Wyoming Weatherization Services’ (the Organization) revenue, are electronically deposited into the Organization’s bank account. • The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are reviewed monthly by the Chief Executive Officer (CEO). However, we noted a batch of checks that were signed by only one authorized signor, the CFO. As the CEO was not available to sign the checks, the Office Assistant should have performed the second authorizing signature. • The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, timecards are also reviewed and approved by each employee’s supervisory personnel. • The CFO prepares the Schedule of Expenditures of Federal Awards (SEFA), Wage Rate Study and the related average payroll rate utilized for payroll reimbursements of Federal expenditures, which are not subjected to an independent review process. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to a misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2023-005. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize that the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴2024-005: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: • All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose 99% of Wyoming Weatherization Services’ (the Organization) revenue, are electronically deposited into the Organization’s bank account. • The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are reviewed monthly by the Chief Executive Officer (CEO). However, we noted a batch of checks that were signed by only one authorized signor, the CFO. As the CEO was not available to sign the checks, the Office Assistant should have performed the second authorizing signature. • The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, timecards are also reviewed and approved by each employee’s supervisory personnel. • The CFO prepares the Schedule of Expenditures of Federal Awards (SEFA), Wage Rate Study and the related average payroll rate utilized for payroll reimbursements of Federal expenditures, which are not subjected to an independent review process. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to a misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2023-005. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize that the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2024-005: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: The Organization’s Executive Office Staff are responsible for the financial transactions and communicate frequently and dependably about transactions, receipts, and accounting issues. In this way, a segregation of duties is maximized given the small staff and limited ability of the Organization to expand staff. The Organization has two Office Assistant Managers. The first is the assistant to the CFO. This assistant is responsible for weekly payroll, reviewing client file completions after the first assistant reviews them, assisting with expense reports, and assisting with quarterly and yearly reports. She has Board of Directors approval to sign checks and approve bills on an as-needed basis in the event that other authorized signors are unavailable. This ensures that all checks and payments have dual signatures, as required. In the absence of the CFO or CEO, the checks and bills approved by the assistant are subsequently reviewed. She also is the supervisor of the second Office Assistant Manager. The second assistant is responsible for entering receipts/bills on a daily basis, printing, and balancing accounts payable and checks, and providing the first review of client file completions. This assistant has no check-signing or bill approval authority. She also has no access to payroll, journal entries, or bank information. The CEO also believes that distributing monthly financial reports to the Organization’s Board of Directors creates transparency that compensates for this deficiency in segregation of duties. Anticipated Completion Date - Ongoing, see corrective action plan above. Contact Person - Janelle Anderson, Chief Financial Officer
2023-005
FAC accepted this audit on March 11, 2026 — management decision was due September 11, 2026.
2023-005: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: • All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose 99% of the Organization’s revenue, are electronically deposited into the Organization’s bank account. • The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are reviewed monthly by the Chief Executive Officer (CEO). • The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, timecards are also reviewed and approved by each employee’s supervisory personnel. • The CFO prepares the Schedule of Expenditures of Federal Awards (SEFA), Wage Rate Study and the related average payroll rate utilized for payroll reimbursements of Federal expenditures, which are not subjected to an independent review process. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to a misappropriation of assets (theft of money) and/or inaccurate financial reporting. In addition, as a result of an improperly calculated average payroll rate, the Organization under-reported allowable expenditures for reimbursement. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2022-001. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize that the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴2023-005: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: • All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose 99% of the Organization’s revenue, are electronically deposited into the Organization’s bank account. • The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are reviewed monthly by the Chief Executive Officer (CEO). • The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, timecards are also reviewed and approved by each employee’s supervisory personnel. • The CFO prepares the Schedule of Expenditures of Federal Awards (SEFA), Wage Rate Study and the related average payroll rate utilized for payroll reimbursements of Federal expenditures, which are not subjected to an independent review process. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to a misappropriation of assets (theft of money) and/or inaccurate financial reporting. In addition, as a result of an improperly calculated average payroll rate, the Organization under-reported allowable expenditures for reimbursement. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2022-001. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize that the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2023-005: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: The Organization’s Executive Office Staff are responsible for the financial transactions and communicate frequently and dependably about transactions, receipts, and accounting issues. In this way, a segregation of duties is maximized given the small staff and limited ability of the Organization to expand staff. The Organization has two Office Assistant Managers. The first is the assistant to the CFO. This assistant is responsible for weekly payroll, reviewing client file completions after the first assistant reviews them, assisting with expense reports, and assisting with quarterly and yearly reports. She has Board of Directors approval to sign checks and approve bills on an as-needed basis in the event that other authorized signors are unavailable. This ensures that all checks and payments have dual signatures, as required. In the absence of the CFO or CEO, the checks and bills approved by the assistant are subsequently reviewed. She also is the supervisor of the second Office Assistant Manager. The second assistant is responsible for entering receipts/bills on a daily basis, printing and balancing accounts payable and checks, and providing the first review of client file completions. This assistant has no check-signing or bill approval authority. She also has no access to payroll, journal entries, or bank information. The CEO also believes that distributing monthly financial reports to the Organization’s Board of Directors creates transparency that compensates for this deficiency in segregation of duties. Anticipated Completion Date - Ongoing, see corrective action plan above. Contact Person - Janelle Anderson, Chief Financial Officer
2022-001
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
See Schedule of Findings and Questioned Costs for chart/table 2022-001: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: ? All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose 98% of the Organization?s revenue, are electronically deposited into the Organization?s bank account. ? The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are periodically reviewed by the Chief Executive Officer. ? The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, time cards are also reviewed and approved by each employee?s supervisory personnel. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to a misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2021-001. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: See Exhibit I.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table 2022-001: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: ? All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose 98% of the Organization?s revenue, are electronically deposited into the Organization?s bank account. ? The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are periodically reviewed by the Chief Executive Officer. ? The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, time cards are also reviewed and approved by each employee?s supervisory personnel. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to a misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2021-001. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: See Exhibit I.
2022-001: Segregation of Duties Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Organization?s Executive Office Staff are responsible for the financial transactions and communicate frequently and dependably about transactions, receipts, and accounting issues. In this way, a segregation of duties is maximized given the small staff and limited ability of the Organization to expand staff. The Organization has two Office Assistant Managers. The first is the assistant to the CFO. This assistant is responsible for weekly payroll, reviewing client file completions after the first assistant reviews them, assisting with expense reports, and assisting in quarterly and yearly reports. She has Board of Directors approval to sign checks and approve bills on an as-needed basis in the event that other authorized signors are unavailable. This ensures that all checks and payments have dual signatures, as required. In the absence of the CFO or CEO, the checks and bills approved by the assistant are subsequently reviewed. She also is the supervisor of the second Office Assistant Manager. The second assistant is responsible for entering receipts/bills on a daily basis, printing, and balancing accounts payable and checks, and provides the first review of client file completions. This assistant has no check-signing or bill approval authority. She also has no access to payroll, journal entries, or bank information. The CEO also believes that distributing monthly financial reports to Wyoming Weatherization Services? Board of Directors creates transparency that compensates for this deficiency in segregation of duties. Anticipated Completion Date - Ongoing, see corrective action plan above. Contact Person - Janelle Anderson, Chief Financial Officer
2021-001
FAC accepted this audit on July 13, 2022 — management decision was due January 13, 2023.
See Schedule of Findings and Questioned Costs for chart/table 2021-001: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: ? All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose 99% of the Organization?s revenue, are electronically deposited into the Organization?s bank account. ? The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are periodically reviewed by the Chief Executive Officer. ? The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, time cards are also reviewed and approved by each employee?s supervisory personnel. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; 2020-001. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: See Exhibit I.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table 2021-001: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: ? All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which compose 99% of the Organization?s revenue, are electronically deposited into the Organization?s bank account. ? The CFO has check-signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are periodically reviewed by the Chief Executive Officer. ? The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, time cards are also reviewed and approved by each employee?s supervisory personnel. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; 2020-001. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize the Organization is not large enough to permit a segregation of duties that provides for an effective system of internal accounting control, we believe it is important that the Board of Directors remain cognizant that the condition does exist and provide oversight when possible. Views of responsible officials and planned corrective actions: See Exhibit I.
2021-001: Segregation of Duties Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Organization?s Executive Office Staff responsible for the financial transactions communicate frequently and dependably about transactions, receipts, and accounting issues. In this way, segregation of duties is maximized given the small staff and limited ability of the Organization to expand staff. The CEO also believes that distributing monthly financial reports to Wyoming Weatherization Services? Board of Directors creates transparency that compensates for this deficiency in segregation of duties. The Organization has two Office Assistant Managers. The first is the assistant to the CFO. This assistant is responsible for weekly payroll, reviewing client file completions after the first assistant reviews them, assisting with expense reports, and assisting in quarterly and yearly reports. She has Board approval to sign checks and approve bills on an as-needed basis in the event that other authorized signors are unavailable. This ensures all checks and payments have dual signatures, as required. In the absence of the CFO or CEO, the checks and bills approved by the assistant are subsequently reviewed. She also is the supervisor of the second Office Assistant/Manager. The second assistant is responsible for entering receipts/bills on a daily basis, printing, and balancing accounts payable and checks, and the first review of client file completions. This assistant has no check-signing or bill approval authority. She also has no access to payroll, journal entries, or bank information. Anticipated Completion Date ? Ongoing, see corrective action plan above. Contact Person ? Janelle Anderson, CFO
2020-001
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
2020-001: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/Context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: ? All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which comprise 99% of the Organization?s revenue, are electronically deposited into the Organization?s bank account. ? The CFO has check signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are periodically reviewed by the Chief Executive Officer (CEO). ? The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, time cards are also reviewed and approved by each employee?s supervisory personnel. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned Costs: $0 Identification as a Repeat Finding: Yes; 2019-001. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize the Organization is not large enough to permit a segregation of duties for an effective system of internal accounting control, we believe that it is important that the Board of Directors be aware that the condition does exist and provide oversight when possible. Views of Responsible Officials and Planned Corrective Actions: See Exhibit I.
Show full finding ▾Hide full finding ▴2020-001: Segregation of Duties (Significant Deficiency) Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/Context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: ? All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which comprise 99% of the Organization?s revenue, are electronically deposited into the Organization?s bank account. ? The CFO has check signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are periodically reviewed by the Chief Executive Officer (CEO). ? The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, time cards are also reviewed and approved by each employee?s supervisory personnel. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Effect: Without properly designed internal control systems, the Organization could be susceptible to misappropriation of assets (theft of money) and/or inaccurate financial reporting. Questioned Costs: $0 Identification as a Repeat Finding: Yes; 2019-001. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize the Organization is not large enough to permit a segregation of duties for an effective system of internal accounting control, we believe that it is important that the Board of Directors be aware that the condition does exist and provide oversight when possible. Views of Responsible Officials and Planned Corrective Actions: See Exhibit I.
2020-001: Segregation of Duties Views of Responsible Officials and Corrective Actions: The Organization concurs with the finding. The Organization?s Executive Office Staff responsible for the financial transactions communicate frequently and dependably about transactions, receipts, and accounting issues. In this way, segregation of duties is maximized given the small staff and limited ability of the Organization to expand staff. The Organization also has an assistant for the CFO, which has helped the Organization segregate some of the financial duties. The assistant is responsible for entering receipts/bills on a daily basis, printing and balancing accounts payable accounts and checks, weekly payroll, and client file completions. She also has Board approval to sign checks and approve bills on an as-needed basis in the event that other authorized signors are unavailable. This ensures all checks and payments have dual signatures, as required. In the absence of the CFO or CEO, the checks and bills approved by the assistant are subsequently reviewed. The Organization also believes that distributing quarterly financial reports to the Wyoming Weatherization Services? Board of Directors creates transparency that compensates for this deficiency in segregation of duties. Anticipated Completion Date ? Ongoing; see corrective action plan above. Contact Person ? Janelle Anderson, Chief Financial Officer
2019-001
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
See Schedule of Findings and Questioned Costs for chart/table. 2019-001: Segregation of Duties Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/Context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: ? All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which comprise 99% of the Organization?s revenue, are electronically deposited into the Organization?s bank account. ? The CFO has check signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are periodically reviewed by the Chief Executive Officer (CEO). ? The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, time cards are also reviewed and approved by each employee?s supervisory personnel. Questioned Costs: $0 Effect: Without properly designed internal control systems, the Organization could be susceptible to misappropriation of assets (theft of money) and/or inaccurate financial reporting. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Identification as a Repeat Finding: Yes; 2018-01. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize the Organization is not large enough to permit a segregation of duties for an effective system of internal accounting control, we believe that it is important that the Board of Directors be aware that the condition does exist and provide oversight when possible. Views of Responsible Officials and Planned Corrective Actions: See Exhibit I.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table. 2019-001: Segregation of Duties Criteria: Internal controls are designed to safeguard assets and help prevent loss from employee dishonesty or error. A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/Context: During the course of our audit, we noted several instances where there is not an adequate segregation of duties: ? All receipts are received and deposited by the Chief Financial Officer (CFO), who also has the ability to make adjustments and/or changes to the accounting records. However, all grant revenues, which comprise 99% of the Organization?s revenue, are electronically deposited into the Organization?s bank account. ? The CFO has check signing authority and also the ability to make adjustments and/or changes to the accounting records. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, bank reconciliations are periodically reviewed by the Chief Executive Officer (CEO). ? The CFO has the authority to set up vendors/employees in the accounting system and also approve payments to vendors/employees. The Organization has implemented a compensating control that requires all disbursements to have dual signatures. In addition, time cards are also reviewed and approved by each employee?s supervisory personnel. Questioned Costs: $0 Effect: Without properly designed internal control systems, the Organization could be susceptible to misappropriation of assets (theft of money) and/or inaccurate financial reporting. Cause: The concentration of closely related duties and responsibilities by a small staff makes it difficult to establish an adequate system of internal checks on the accuracy and reliability of the accounting records. Identification as a Repeat Finding: Yes; 2018-01. Recommendation: We recommend that current internal control policies and procedures continue to be reviewed to ensure that proper segregation is obtained when feasible. While we recognize the Organization is not large enough to permit a segregation of duties for an effective system of internal accounting control, we believe that it is important that the Board of Directors be aware that the condition does exist and provide oversight when possible. Views of Responsible Officials and Planned Corrective Actions: See Exhibit I.
2019-001: Segregation of Duties Corrective Action Plans: The Organization?s Executive Office Staff responsible for the financial transactions communicate frequently and dependably about transactions, receipts, and accounting issues. In this way, segregation of duties is maximized given the small staff and limited ability of the Organization to expand staff. The CEO also believes that distributing monthly financial reports to the Wyoming Weatherization Services? Board of Directors creates transparency that compensates for this deficiency in segregation of duties. The Organization also has an assistant for the CFO, which has helped the Organization segregate some of the financial duties. The assistant is responsible for entering receipts/bills on a daily basis, printing and balancing accounts payable accounts and checks, weekly payroll, and client file completions. She also has Board approval to sign checks and approve bills on an as-needed basis in the event that other authorized signors are unavailable. This ensures all checks and payments have dual signatures, as required. In the absence of the CFO or CEO, the checks and bills approved by the assistant are subsequently reviewed. Anticipated Completion Date ? Ongoing; see corrective action plan above. Contact Person ? Janelle Anderson, CFO
2018-001
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on March 14, 2018 — management decision was due September 14, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
GSA_MIGRATION
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