EIN: 830235044
UEI: X18LJ6NYX9Y7
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 2, 2025. 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 December 2, 2025 (273 days ago).
What is a management decision? →During our testing, we found that the Organization did not follow the procurement requirements set out in the compliance supplement, nor was there a written policy for enforcing the action. Cause: The Organization received incorrect guidance from the State of Wyoming. Effect: The Organization did not follow procurement requirements which then allows for the possibility of overpaying for the goods and services provided. Recommendation: We recommend that the Organization establish and follow written procurement policies which are aligned with the requirements established in the compliance supplement.
Show full finding ▾Hide full finding ▴2024-001 Procurement of Capital Projects - Material Weakess Criteria: The Organization should follow federal compliance requirements for procurement procedures. Condition: During our testing, we found that the Organization did not follow the procurement requirements set out in the compliance supplement, nor was there a written policy for enforcing the action. Cause: The Organization received incorrect guidance from the State of Wyoming. Effect: The Organization did not follow procurement requirements which then allows for the possibility of overpaying for the goods and services provided. Recommendation: We recommend that the Organization establish and follow written procurement policies which are aligned with the requirements established in the compliance supplement.
Corrective Action Plan: 2024-001 Procurement of Capital Projects - Material Weakness Issue Summary A material weakness has been identified in the procurement process for capital projects, specifically regarding non-compliance with established procurement policies, insufficient documentation, and inadequate oversight and segregation of duties. Root Cause Analysis - Lack of formalized and consistently enforced procurement procedures. - Insufficient internal controls and monitoring mechanisms. Corrective Actions Expected Outcome - Strengthened internal control environment. - Improved compliance with procurement policies. - Reduction in risk of misappropriation, waste, or fraud. - Enhanced transparency and accountability in contracted project spending. Monitoring and Reporting The Finance Committee, the Executive Director, and the Director of Finance will monitor progress on the corrective actions and report monthly updates to the Executive Leadership Team and Audit Committee until full resolution is achieved.
During our testing, we tested 25 transactions and found that none of the transactions contained documentation of approval prior to the dually signed checks. Cause: Undetermined. Effect: The Organization did not approve transactions prior to signing checks, which allows for the possibility of having purchased or obligated the Organization for items that do not conform to grant requirements. Recommendation: We recommend that the Organization develops a more comprehensive system to ensure that all transactions are properly reviewed and approved prior to signing of checks.
Show full finding ▾Hide full finding ▴2024-002 Expense Approval Documentation - Significant Deficiency Criteria: Expenditures should be approved by a responsible official of the Organization who is aware of the various compliance requirements under the respective grant, this approval should be documented. Condition: During our testing, we tested 25 transactions and found that none of the transactions contained documentation of approval prior to the dually signed checks. Cause: Undetermined. Effect: The Organization did not approve transactions prior to signing checks, which allows for the possibility of having purchased or obligated the Organization for items that do not conform to grant requirements. Recommendation: We recommend that the Organization develops a more comprehensive system to ensure that all transactions are properly reviewed and approved prior to signing of checks.
2024-002 Corrective Action Plan: Expense Approval Documentation - Significant Deficiency Issue Summary A significant deficiency was identified during the audit process regarding inconsistent or missing documentation for expense approvals. Instance sincluded expenditures lacking evidence of required approvals, incomplete support for business purposes, and deviations from documented approval thresholds. Root Cause Analysis - Inconsistent application of expense approval policies. Corrective Actions Expected Outcome - Consistent and complete documentation of all expense approvals. - Increased compliance with internal controls and audit standards. - Reduced risk of unauthorized or inappropriate expenditures. - Strengthened accountability among approvers and departments. Monitoring and Reporting The Finance Committee, the Director of Operations and Finance, and the Executive Director will monitor progress monthly and update executive leadership. Ongoing compliance will be tracked via audit findings and system-generated reports.
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.
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