EIN: 841388677
UEI: JNC2NEE3L5Q5
Single Audit filed under EIN: 830233178
Audited by: CARVER FLOREK & JAMES, CPAs
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2026 (22 days from today).
What is a management decision? →During our testing, we noted that all reimbursement requests sampled did not contain documentation of the preparation and approval procedures. Cause: Undetermined. Effect: The Association did not follow their policy for preparation and approval of the reimbursement requests, which allows for the possibility of having such requests be for expenditures outside of the program or expenditure period. Recommendation: We recommend that the Association develops a more comprehensive system to ensure that all reimbursement requests have proper documentation to represent the preparation and approval process.
Show full finding ▾Hide full finding ▴2025-003 Reimbursement Request Approval Documentation – Significant Deficiency Criteria: Reimbursement requests should be prepared and approved by responsible officials of the Association who are noted in internal policies, and such procedures should be documented. Condition: During our testing, we noted that all reimbursement requests sampled did not contain documentation of the preparation and approval procedures. Cause: Undetermined. Effect: The Association did not follow their policy for preparation and approval of the reimbursement requests, which allows for the possibility of having such requests be for expenditures outside of the program or expenditure period. Recommendation: We recommend that the Association develops a more comprehensive system to ensure that all reimbursement requests have proper documentation to represent the preparation and approval process.
Finding 2025‐003 Reimbursement Request Approval Documentation ‐ Significant Deficiency Management Response: The Association acknowledges this finding and agrees that reimbursement request files should contain clearer documentation evidencing the preparation and approval process required under internal policy. Although reimbursement requests were prepared and submitted as part of routine grant administration, the supporting documentation did not consistently reflect the full preparation trail and approval record expected for audit purposes. Management has already identified the need to formalize this process and will implement a standardized reimbursement request file structure for all future reimbursement submissions. This process will include documentation showing who prepared the request, the date of preparation, the review and approval path, and the supporting expenditure records associated with the reimbursement period. Where applicable, the Association will incorporate a formal checklist or cover sheet to ensure each request file demonstrates compliance with internal procedures and grant requirements. Management does not believe the issue resulted from intentional noncompliance, but rather from inadequate documentation of a process that had been operationally performed. Even so, management agrees that documentation standards must be improved to reduce risk and strengthen compliance controls over federal reimbursement activity. The Association is committed to implementing this corrective action immediately for all future reimbursement requests to ensure that preparation and approval procedures are clearly evidenced and consistently retained. The draft audit notes that the comparable prior-year federal finding appears to be resolved, and management intends to similarly resolve this finding through standardized documentation and retention procedures. Responsible Official: Director / Business Manager Planned Corrective Action Date: Immediately for all reimbursement requests submitted after audit issuance
FAC accepted this audit on July 24, 2025 — management decision was due January 24, 2026.
Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties is not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Cause The Association has limited resources that minimize the possibility to segregate the functions within the business office. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Although it is not cost efficient to increase the number of employees performing accounting and bookkeeping functions, all employees either supervising or performing the duties, and the Board of Directors of the Association should constantly be aware of this deficiency in internal controls. Response and Views of Responsible Officials See Corrective Action Plan and Response to Findings.
Show full finding ▾Hide full finding ▴Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties is not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Cause The Association has limited resources that minimize the possibility to segregate the functions within the business office. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Although it is not cost efficient to increase the number of employees performing accounting and bookkeeping functions, all employees either supervising or performing the duties, and the Board of Directors of the Association should constantly be aware of this deficiency in internal controls. Response and Views of Responsible Officials See Corrective Action Plan and Response to Findings.
Classes of financial transactions have been segregated to the extent possible among the existing employees. However, due to the limited number of individuals involved in the accounting and bookkeeping functions, a corrective action plan to fully remedy the lack of segregation of duties is not cost justified. Instead, each level of management, the Board of Directors, and the Administrator remain aware of the principles of segregation of duties and the potential risks that exist when full segregation is not achievable. Because of this awareness, management is responsible for ongoing review and follow-up on any transactions or circumstances that appear unusual. This oversight is considered a mitigating control to reduce the risk of undetected errors or irregularities. Contact person: Tim Nichols Anticipated completion date: Unknown
2023-001
FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
SIGNIFICANT DEFICIENCY Finding 2023-001: SEGREGATION OF DUTIES Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties is not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Cause The Association has limited resources that minimize the possibility to segregate the functions within the business office. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Although it is not cost efficient to increase the number of employees performing accounting and bookkeeping functions, all employees either supervising or performing the duties, and the Board of Directors of the Association should constantly be aware of this deficiency in internal controls. Response and Views of Responsible Officials See Corrective Action Plan and Response to Findings.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY Finding 2023-001: SEGREGATION OF DUTIES Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties is not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Cause The Association has limited resources that minimize the possibility to segregate the functions within the business office. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Although it is not cost efficient to increase the number of employees performing accounting and bookkeeping functions, all employees either supervising or performing the duties, and the Board of Directors of the Association should constantly be aware of this deficiency in internal controls. Response and Views of Responsible Officials See Corrective Action Plan and Response to Findings.
FINDING 2023-001: SEGREGATION OF DUTIES Classes of financial transactions have been segregated to the extent possible among the existing employees. However, because of the limited number of employees involved in the accounting and bookkeeping functions, a corrective action plan to remedy the lack of segregation of duties is not cost justified. Rather, each level of management, the Board of Directors and Administrator, are aware of the concept of "segregation of duties" and are also aware of potential problems that may occur when accounting and bookkeeping duties cannot be segregated. Because there is awareness, each level of management is charged with the responsibility to follow-up on any circumstances or transactions that they perceive to be unusual. Contact person: Tim Nichols Anticipated completion date: Unknown
2022-001
MATERIAL WEAKNESS Finding 2023-002: DUPLICATE OF ACCOUNTING RECORDS Repeat Finding from Prior Year No Condition The entity changed its accounting practices by transitioning from a single system to three separate systems. During this conversion, much of the accounting data was duplicated, making it challenging to audit the records effectively. Criteria Accounting records should be maintained accurately and consistently to facilitate reliable financial reporting and auditing processes Cause The transition to multiple accounting systems resulted in the duplication of entries, which has compromised the integrity of the financial records. Effect The duplication of accounting records increases the complexity of the audit process, creating a higher risk of errors and misstatements in the financial statements. This condition can hinder the entity’s ability to provide a clear and accurate representation of its financial position. Questioned Costs Not applicable Sampling Method Not applicable Recommendation The entity should review and streamline its accounting practices to eliminate duplication during the transition to the new systems. Implementing a more robust data reconciliation process will help ensure the accuracy of the financial records and facilitate a smoother audit process. Response and Views of Responsible Officials See Corrective Action Plan and Response to Findings.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS Finding 2023-002: DUPLICATE OF ACCOUNTING RECORDS Repeat Finding from Prior Year No Condition The entity changed its accounting practices by transitioning from a single system to three separate systems. During this conversion, much of the accounting data was duplicated, making it challenging to audit the records effectively. Criteria Accounting records should be maintained accurately and consistently to facilitate reliable financial reporting and auditing processes Cause The transition to multiple accounting systems resulted in the duplication of entries, which has compromised the integrity of the financial records. Effect The duplication of accounting records increases the complexity of the audit process, creating a higher risk of errors and misstatements in the financial statements. This condition can hinder the entity’s ability to provide a clear and accurate representation of its financial position. Questioned Costs Not applicable Sampling Method Not applicable Recommendation The entity should review and streamline its accounting practices to eliminate duplication during the transition to the new systems. Implementing a more robust data reconciliation process will help ensure the accuracy of the financial records and facilitate a smoother audit process. Response and Views of Responsible Officials See Corrective Action Plan and Response to Findings.
ITEM 2023-002: DUPLICATE ACCOUNTING RECORDS In response to Finding 2023-002, we clarify that the duplication of accounting records originated from the implementation of an FY22 audit recommendation. The auditing firm was designated to address and reconcile these duplicate entries; however, this task was not completed, leading to a backlog that impacted the timely completion of the FY23 audit. We have since undertaken a comprehensive reconciliation of all duplicate entries, ensuring accurate and complete financial records moving forward. With this corrective action finalized, we are now positioned to prevent reoccurrence and maintain a streamlined, efficient accounting process. Contact person: Tim Nichols Anticipated completion date: November 29, 2024
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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