EIN: 830186967
UEI: XA4XCYSJ5WW8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 2020. 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 September 26, 2020 (2157 days ago).
What is a management decision? →CFDA Number, Federal Agency, and Program Name CFDA 93.959 Block Grants for Prevention and Treatment of Substance Abuse, CFDA 93.958 Mental Health Block Grant, CFDA 93.788 Opiod STR Federal Award Identification Number and Year 93.959 Award Number n/a; July 1, 2018 June 30, 2020; 93.958 Award Number n/a; July 1, 2018 June 30, 2020; 93.788 Award Number n/a; August 1, 2018 September 29, 2020 Pass through Entity State of Wyoming Department of Health, Behavioral Health Division Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.508(b), an auditee must prepare appropriate financial statements, including the schedule of expenditures of federal awards, in accordance with 200.510 financial statements. Per 2 CFR 200.510(b), the auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total federal awards expended as determined in accordance with 200.502 basis for determining federal awards expended. Condition Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Questioned Costs None Context The Center did not understand the reporting requirements for the schedule of expenditures of federal awards until audit work commenced. Cause and Effect Due to significant turnover and lack of training in the accounting and finance department, the Center was unable to provide a complete and accurate schedule of expenditures of federal awards. Recommendation The Center should obtain the appropriate training regarding federal funding requirements and continue to improve processes and controls as it relates to reporting federal funding. The accounting department should work with grantors and pass through entities to ensure the schedule of expenditures of federal awards is complete and accurate. Views of Responsible Officials and Corrective Action Plan - Additional training of grant and accounting staff was conducted during the FY 2019 audit and will be refined in FY 2020 to ensure that the requirements for production of the schedule of expenditures of federal awards are effectively implemented.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name CFDA 93.959 Block Grants for Prevention and Treatment of Substance Abuse, CFDA 93.958 Mental Health Block Grant, CFDA 93.788 Opiod STR Federal Award Identification Number and Year 93.959 Award Number n/a; July 1, 2018 June 30, 2020; 93.958 Award Number n/a; July 1, 2018 June 30, 2020; 93.788 Award Number n/a; August 1, 2018 September 29, 2020 Pass through Entity State of Wyoming Department of Health, Behavioral Health Division Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.508(b), an auditee must prepare appropriate financial statements, including the schedule of expenditures of federal awards, in accordance with 200.510 financial statements. Per 2 CFR 200.510(b), the auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total federal awards expended as determined in accordance with 200.502 basis for determining federal awards expended. Condition Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Questioned Costs None Context The Center did not understand the reporting requirements for the schedule of expenditures of federal awards until audit work commenced. Cause and Effect Due to significant turnover and lack of training in the accounting and finance department, the Center was unable to provide a complete and accurate schedule of expenditures of federal awards. Recommendation The Center should obtain the appropriate training regarding federal funding requirements and continue to improve processes and controls as it relates to reporting federal funding. The accounting department should work with grantors and pass through entities to ensure the schedule of expenditures of federal awards is complete and accurate. Views of Responsible Officials and Corrective Action Plan - Additional training of grant and accounting staff was conducted during the FY 2019 audit and will be refined in FY 2020 to ensure that the requirements for production of the schedule of expenditures of federal awards are effectively implemented.
Finding Number: 2019-003 Condition: Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Planned Corrective Action: Additional training of grant and accounting staff was conducted during the FY2019 Audit, and will be refined in FY2020, to ensure that the requirements for production of the Schedule of Expenditures of Federal Awards are effectively implemented. Contact person responsible for corrective action: Ronda Dabney, CFO Anticipated Completion Date: June 30, 2020
FAC accepted this audit on January 13, 2019 — management decision was due July 13, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.