EIN: 830211382
UEI: H76ZNBJ61962
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 July 6, 2026 (50 days ago).
What is a management decision? →Auditee Response: See auditee response at page 24.
Show full finding ▾Hide full finding ▴Auditee Response: See auditee response at page 24.
possible and have implemented compensating controls to monitor the accounting activities.
2024-001
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
Due to the small size of some departments of the Town of Hulett, Wyoming, the possibility of adequate separation of duties over certain transactions cycles is limited. Effect: Separation of duties requires that someone other than the employee responsible for safe-guarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected. Recommendation: While I recognize that it is impractical for the Town to achieve complete separation of duties over all transaction cycles within the Town, it is important that the Council be aware of the chance of errors and irregularities not being timely detected is elevated.
Show full finding ▾Hide full finding ▴2021-01 Lack of Segregation of duties Criteria: An effective internal control structure of an organization will include procedures and action to protect its assets, against theft and waste, ensure compliance with the organization?s policies, procedures and statutory requirements, evaluate the performance of personnel to promote effective operations, and to ensure accurate and reliable operating and accounting data. Condition: Due to the small size of some departments of the Town of Hulett, Wyoming, the possibility of adequate separation of duties over certain transactions cycles is limited. Effect: Separation of duties requires that someone other than the employee responsible for safe-guarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected. Recommendation: While I recognize that it is impractical for the Town to achieve complete separation of duties over all transaction cycles within the Town, it is important that the Council be aware of the chance of errors and irregularities not being timely detected is elevated.
Town of Hulett, Wyoming November 29, 2021 Debra Raugutt, LLC 90 Valley Drive Casper, WY This letter is in response to finding 2021-001 Federal Awards 2021-001 Lack of Separation of duties The Town is aware of the lack of separation of duties. We have separated duties to the largest extent as possible and have implemented compensating controls to monitor the accounting activities. Ted Parsons Mayor Town of Hulett
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.