EIN: 844161380
UEI: DREDGRBAJG53
Audited by: CASEY PETERSON, LTD.
Oversight agency: 11 [Department of Commerce]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 18, 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 December 18, 2026 (110 days from today).
What is a management decision? →FAC accepted this audit on September 17, 2025 — management decision was due March 17, 2026.
FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on July 16, 2024 — management decision was due January 16, 2025.
Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolving loan fund financial report semi-annually. The report should reconcile with the Organization’s financial documents and account balances. Cause: The Organization’s management company experienced turnover in the accounting function. Some balances were not accurately reconciled and recorded until the errors were identified in 2023. The Organization revised and submitted amended ED-209’s to the Federal Agency. Effect: A material error existed in the original and amended semiannual Form ED-209’s and two key line items were not able to be agreed to supporting financial documents. Repeat of Prior Year Finding: No Auditor’s Recommendation: Management has improved their process for reconciling balances and tracking relevant information for proper reporting. We recommend that management continue to improve internal control systems and processes to ensure compliance with reporting requirements. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolving loan fund financial report semi-annually. The report should reconcile with the Organization’s financial documents and account balances. Cause: The Organization’s management company experienced turnover in the accounting function. Some balances were not accurately reconciled and recorded until the errors were identified in 2023. The Organization revised and submitted amended ED-209’s to the Federal Agency. Effect: A material error existed in the original and amended semiannual Form ED-209’s and two key line items were not able to be agreed to supporting financial documents. Repeat of Prior Year Finding: No Auditor’s Recommendation: Management has improved their process for reconciling balances and tracking relevant information for proper reporting. We recommend that management continue to improve internal control systems and processes to ensure compliance with reporting requirements. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Condition: Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolving loan fund financial report semi-annually. The report should reconcile with the Organization’s financial documents and account balances. Auditor’s Recommendation: Management has improved their process for reconciling balances and tracking relevant information for proper reporting. We recommend that management continue to improve internal control systems and processes to ensure compliance with reporting requirements. Management’s Response: Standard accounting procedures have been implemented to ensure accurate financial reporting. These procedures include improved reconciliation processes and schedules to capture relevant financial data to meet reporting requirements.
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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