EIN: 550783917
UEI: MES1GGX4D2Y9
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 9, 2023. 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 February 9, 2024 (926 days ago).
What is a management decision? →2022-004 UNIFORM GUIDANCE AUDIT SUBMISSIONCONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?.CRITERIA: Uniformed Guidance section 200.512 states in part:?...the audit must be completed and the data collection formdescribed in paragraph (b) of this section and reporting packagedescribed in paragraph (c) of this section must be submitted withinthe earlier of 30 calendar days after receipt of the auditor?sreport(s), or nine months after the end of the audit period...?CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards.EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awardsinformation, an extensive and time consuming search for information is required.QUESTIONED COSTS: Not ApplicableREPEAT FINDING PRIOR YEAR FINDING NUMBERYes 2019-002Note: Fiscal year 2021 did not require a single audit and, therefore, this finding will not bereported on the summary schedule of prior year audit findings.RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage anaccountant that would have the responsibility of capturing all information required to be reported onthe Schedule of Expenditures of Federal Awards.VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: Eastern Wyoming PublicService District will consider the cost benefit of the recommendation.
Show full finding ▾Hide full finding ▴2022-004 UNIFORM GUIDANCE AUDIT SUBMISSIONCONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?.CRITERIA: Uniformed Guidance section 200.512 states in part:?...the audit must be completed and the data collection formdescribed in paragraph (b) of this section and reporting packagedescribed in paragraph (c) of this section must be submitted withinthe earlier of 30 calendar days after receipt of the auditor?sreport(s), or nine months after the end of the audit period...?CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards.EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awardsinformation, an extensive and time consuming search for information is required.QUESTIONED COSTS: Not ApplicableREPEAT FINDING PRIOR YEAR FINDING NUMBERYes 2019-002Note: Fiscal year 2021 did not require a single audit and, therefore, this finding will not bereported on the summary schedule of prior year audit findings.RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage anaccountant that would have the responsibility of capturing all information required to be reported onthe Schedule of Expenditures of Federal Awards.VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: Eastern Wyoming PublicService District will consider the cost benefit of the recommendation.
June 9, 2023Eastern Wyoming Public Service District respectfully submits the following corrective action plan forthe year ended June 30, 2022.David L. Howell, CPAPO Box 458Belle, West Virginia 25015Audit Period: July 1, 2021 - June 30, 2022The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below.The findings are numbered consistently with the number assigned in the schedule.FINANCIAL STATEMENT FINDINGS:AnticipatedFinding # Title of Finding Contact Person Completion Date2022-001 Filing of Annual Financial William Baisden, 9/30/2023and Statistical Report General ManagerCorrective action planned to be taken:The District will review and modify its policies and procedures to ensure that past due annual financial and statistical reports are completed and filed and that future reports will be filed timely as required by state code.2022-002 Water Revenue Bond William Baisden, 6/30/2024Ordinance - Rate Covenant General ManagerCorrective action planned to be taken:The District will monitor expenses and implement cost saving measures, wherepossible, and evaluate the potential need for a rate increase in order to comply with theprovisions of the bond covenants.2022-003 Working Capital Reserve William Baisden, 6/30/2024General ManagerCorrective action planned to be taken:The District will review Senate Bill No. 234 and their current rates and apply to thePublic Service Commission for a rate increase in future years, if necessary, in order to establish an adequate working capital reserve.FEDERAL AWARD FINDINGS:2022-004 Uniform Guidance Audit William Baisden, 3/31/2024Submission General ManagerCorrective action planned to be taken:The accountant for the Eastern Wyoming Public Service District will begin tracking thefinancial inflows and outflows for each construction project of the District in a mannerthat classifies each according to the appropriate Assistance Listing (AL) number andby transaction date.
2021-002
FAC accepted this audit on May 4, 2021 — management decision was due November 4, 2021.
2019-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?. CRITERIA: Uniformed Guidance section 200.512 states in part: ?...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period...? CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards. EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awards information, an extensive and time consuming search for information is required. RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage a project accountant on all projects receiving federal awards. The project accountant would have the responsibility of capturing all information required to be reported on the Schedule of Expenditures of Federal Awards. AUDITED ENTITY?S RESPONSE: Eastern Wyoming Public Service District will consider the cost benefit of the recommendation.
Show full finding ▾Hide full finding ▴2019-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?. CRITERIA: Uniformed Guidance section 200.512 states in part: ?...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period...? CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards. EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awards information, an extensive and time consuming search for information is required. RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage a project accountant on all projects receiving federal awards. The project accountant would have the responsibility of capturing all information required to be reported on the Schedule of Expenditures of Federal Awards. AUDITED ENTITY?S RESPONSE: Eastern Wyoming Public Service District will consider the cost benefit of the recommendation.
Eastern Wyoming Public Service District respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: David L. Howell, CPA, PO Box 598, Cabin Creek, West Virginia Audit Period: Year ended June 30, 2019 The findings from the June 15, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD FINDINGS US Department of the Interior Office of Surface Mining 2019-001 Uniform Guidance Audit Submission Recommendation: Management should develop an effective corrective action plan to address this matter in a timely manner. Action taken: The accountant for the Eastern Wyoming Public Service District (the "District") will begin tracking the financial inflows and outflows for each construction project of the District in a manner that classifies each according to the appropriate Catalog of Federal Domestic Assistance number and by transaction date. Anticipated Completion Date: June 30, 2020 If there are any questions regarding this plan, please call William Baisden at (304) 946- 2641.
2018-001
FAC accepted this audit on April 15, 2020 — management decision was due October 15, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on July 31, 2018 — management decision was due January 31, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on July 16, 2018 — management decision was due January 16, 2019.
GSA_MIGRATION
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