EIN: 844581605
UEI: FF45WXDCMWB8
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 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 September 28, 2025, which was (326 days ago).
What is a management decision? →2024-001: Segregation of Duties (Significant Deficiency) Criteria: A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted that the Accounting Manager has access to all modules of the accounting system. Specifically, she has the ability to receive, deposit, and record cash receipts; initiate, record, and process general journal entries; and reconcile all accounts. Cause: Due to the small size of the Wyoming Energy Authority (the Authority), there is only one individual responsible for its accounting functions, and as such, the ability to properly segregate duties is limited. Effect: Without an adequate segregation of duties, the Authority could be susceptible to a misappropriation of assets and/or inaccurate financial reporting. Identification as a repeat finding: Yes; see prior-year finding 2023-002. Recommendation: While additional segregation of duties is difficult with the Authority’s limited staffing, management and the Board of Directors should remain cognizant of the lack of an adequate segregation of duties and implement mitigating controls when feasible. We also recommend that the Executive Director and the Board of Directors continue to review financial reconciliations and reports for reasonableness. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and back up documentation. In addition, the Board treasurer reviews bank statements and bank reconciliations monthly. The Authority has also hired an external accounting firm to assist in the review process. Completion Date - December 2024 Contact Person - Jami Blosmo, Accounting Manager
2023-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2024. 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 28, 2024, which was (691 days ago).
What is a management decision? →2023-002: Segregation of Duties (Significant Deficiency) Criteria: A fundamental concept in an adequate system of internal control is the segregation of duties, which follows the basic premise that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition/context: During the course of our audit, we noted that the Accounting Manager has access to all modules of the accounting system. Specifically, she has the ability to receive, deposit, and record cash receipts; initiate, record, and process general journal entries; and reconcile all accounts. Cause: Due to the small size of the Authority, there is only one individual responsible for its accounting functions, and as such, the ability to properly segregate duties is limited. Effect: Without an adequate segregation of duties, the Authority could be susceptible to a misappropriation of assets and/or inaccurate financial reporting. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2022-002. Recommendation: While additional segregation of duties is difficult with the Authority’s limited staffing, management and the Board of Directors should remain cognizant of the lack of an adequate segregation of duties and implement mitigating controls when feasible. We also recommend that the Executive Director and the Board of Directors continue to review financial reconciliations and reports for reasonableness. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2023-002: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and backup documentation. Another avenue the Authority will explore is to hire an external accounting firm to review all transactions on a quarterly basis. Completion Date - June 2024 Contact Person - Jami Blosmo, Accounting Manager
2022-002
2023-005: Reporting (Significant Deficiency) Criteria: 2 CFR 200.303 requires a non-Federal entity to establish and maintain effective internal control over a Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, including reliability of reporting for internal and external use. Condition/context: During the completion of the fiscal year 2021 audit, it was identified that the Authority did not have a control system in place that allows for the independent review of the SF-425 financial reports. In January 2022, the Authority established such a control system. However, the Authority has not maintained supporting documentation of the independent review of the reports. Cause: The Authority did not maintain documentation to demonstrate that independent reviews of the reports were performed during the year. Effect: If the Authority does not complete an independent review of its financial reports prior to submission, it is possible that the Authority could submit inaccurate or incomplete information to the U.S. Department of Energy. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2022-006. Recommendation: As the Authority has designed a control system to ensure the independent review of the SF-425 financial reports, we recommend that compliance with the established control system be formally documented. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2023-005: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the U.S. Department of Energy. Going forward, the SEP Manager will send a calendar invite to the Accounting Manager for review of each SF-425 report. The Accounting Manager will date and document the report as being reviewed and approved. Completion Date - November 2023 Contact Person - Jami Blosmo, Accounting Manager
2022-006
2023-006: Level of Effort - Supplement, Not Supplant (Significant Deficiency) Criteria: 10 CFR 420.13(b)(7) requires that a state provide reasonable assurance to the U.S. Department of Energy that it has established policies and procedures designed to assure that Federal financial assistance under this subpart will be used to supplement, and not to supplant, State and local funds and, to the extent practicable, increase the amount of such funds that otherwise would be available, in the absence of such Federal financial assistance, for those activities set forth in the State Energy Program plan approved pursuant to this subpart. Condition/context: The Authority does not have an internal control system in place to evaluate and monitor the level of effort as it pertains to supplement, not supplant. Cause: The Authority was unaware of the compliance requirement. Effect: If the Authority does not monitor this requirement, it is possible that the Authority could utilize Federal funds to supplant its activities. Questioned costs: $0 Identification as a repeat finding: No. Recommendation: We recommend implementing a control system to ensure regular monitoring and evaluation of level of effort as it pertains to supplement, not supplant. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2023-006: Level of Effort – Supplement, Not Supplant (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will put into place a system to regularly monitor the expenditure of all Federal funds to ensure that the funds are not being used to supplant state funds. The SEP Manager will send a calendar invite to the Accounting Manager on a quarterly basis to review and assess all Federal fund activity. The review will be documented and signed by the Accounting Manager and the SEP Manager. Completion Date - June 2024 Contact Person - Jami Blosmo, Accounting Manager
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 21, 2023. 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 21, 2023, which was (1064 days ago).
What is a management decision? →See Schedule of Findings and Questioned Costs for chart/table 2022-004: Procurement (Significant Deficiency) Criteria: The Authority must design internal controls to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Per 2 CFR 200.317, when procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds. The State will comply with Sections 200.321, 200.322, and 200.323 and ensure that every purchase order or other contact includes any clauses required by Section 200.327. State means any state of the United States and any instrumentality thereof, which would include the Authority. Office of Management and Budget (OMB) Circular A-102 requires that all recipients establish written procurement procedures. Condition/context: During the completion of the fiscal year 2021 audit, it was identified that the Authority did not have an internal control system in place to evaluate purchase requests for compliance with procurement requirements. In January 2022, the Authority rectified the deficiency and established a control system. However, proper controls were not in place for the first six months of the fiscal year under audit. For three out of seven vendors selected for testing with purchases greater than the Authority?s $10,000 procurement threshold, we determined that the Authority had failed to properly document the procurement of goods and services as required by 2 CFR 200.317 and OMB Circular A-102. However, per our conversations with Authority personnel, each of the three purchases met a requirement for noncompetitive (sole source) procurement as provided for under Section 200.320 of the Uniform Guidance. Cause: The Authority was not aware of the procurement requirements and had not documented its reasons for noncompetitive procurement. Effect: If an entity fails to comply with Federal statutes, regulations, or the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions. If the Federal awarding agency determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings. (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2021-002. Recommendation: As the Authority has implemented a control system that evaluates all purchase requests for goods and services for compliance with the Federal procurement requirements, we recommend continued compliance with the established control system. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2022-004: Procurement (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority implemented a procurement policy effective January 2022. Completion Date ? January 2022 Contact Person ? Jami Blosmo, Accounting Manager
2021-002
See Schedule of Findings and Questioned Costs for chart/table 2022-005: Suspension and Debarment (Significant Deficiency) Criteria: The Authority must design internal controls to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Per 2 CFR 200.214, non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred or whose principals are suspended or debarred. Covered transactions include contracts for goods and services awarded under a nonprocurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All nonprocurement transactions entered into by a pass-through entity (i.e., sub-awards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. OMB Circular A-102 (2 CFR Part 180) requires that recipients ?shall comply with the nonprocurement debarment and suspension common rule implementing Executive Orders 12549 and 12689, Debarment and Suspension.? Condition/context: During the completion of the fiscal year 2021 audit, it was identified that the Authority did not have an internal control system in place to review suspension and debarment on funding decisions made for any purpose other than grant awards. In January 2022, the Authority rectified the deficiency and established a control system. However, proper controls were not in place for the first six months of the fiscal year under audit. For three out of seven vendors selected for testing with purchases greater than $25,000, we determined that the Authority had failed to review two of the vendors (non-grant recipients) for suspension and debarment. However, we independently verified the two vendors were not suspended or debarred. Cause: The Authority was not aware that suspension and debarment requirements applied to all covered transactions. Effect: If the Authority is not verifying that vendors with which it contracts are neither suspended nor debarred, it is possible that the Authority could contract with a vendor that is suspended or debarred, in which case the Authority may be required to return the funds expended to that vendor to the U.S. Department of Energy. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2021-003. Recommendation: As the Authority expanded its internal control policies and procedures related to suspension and debarment for grant awards to all covered transactions, we recommend continued compliance with the established policies and procedures. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2022-005: Suspension and Debarment (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority expanded its policies and procedures related to suspension and debarment to all grant expenditures effective January 2022. Completion Date ? January 2022 Contact Person ? Jami Blosmo, Accounting Manager
2021-003
See Schedule of Findings and Questioned Costs for chart/table 2022-006: Reporting (Significant Deficiency) Criteria: An internal control structure should be designed to identify possible reporting errors. A fundamental concept in an adequate system of internal control is independent review. Condition/context: During the completion of the fiscal year 2021 audit, it was identified that the Authority did not have a control system in place that allows for independent review and approval of the SF-425 financial reports. In January 2022, the Authority rectified the deficiency and established a control system. However, proper controls were not in place for the first six months of the fiscal year under audit. Cause: The concentration of closely related duties and responsibilities by a small staff can pose challenges within the Authority to establish an adequate system of independent reviews and approvals. Effect: If the Authority does not complete an independent review of its financial reports prior to submission, it is possible that the Authority could submit inaccurate or incomplete information to the U.S. Department of Energy. Questioned costs: $0 Identification as a repeat finding: Yes; see prior-year finding 2021-004. Recommendation: As the Authority has implemented a control system to ensure the independent review and approval of the SF-425 financial reports, we recommend continued compliance with the established control system. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2022-006: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the Department of Energy effective January 2022. Completion Date ? January 2022 Contact Person ? Jami Blosmo, Accounting Manager
2021-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 13, 2022. 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 January 13, 2023, which was (1315 days ago).
What is a management decision? →See Schedule of Findings and Questioned Costs for chart/table 2021-002: Procurement (Material Weakness) Criteria: The Authority must design internal controls to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Per 2 CFR 200.317, when procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds. The State will comply with sections 200.321, 200.322, and 200.323 and ensure that every purchase order or other contract includes any clauses required by section 200.327. State means any state of the United States and any instrumentality thereof, which would include the Authority. Office of Management and Budget (OMB) Circular A-102 requires that all recipients establish written procurement procedures. Condition/context: The Authority does not have an internal control system in place to evaluate purchase requests for compliance with procurement requirements. For the two vendors we selected for testing out of a population of eight with purchases greater than the State?s $2,500 procurement threshold, we determined the Authority had failed to properly procure the goods and services as required by 2 CFR 200.317 and OMB Circular A-102. Questioned costs: $259,609 Effect: If an entity fails to comply with Federal statutes, regulations, or the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions. If the Federal awarding agency determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings. (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Cause: The Authority was not aware of the procurement requirements or the State?s Purchasing Policies and Procedures Manual. Identification as a repeat finding: No. Recommendation: We recommend the Authority implement a control system that evaluates all purchase requests for goods and services for compliance with the Federal procurement requirements. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I.
2021-002: Procurement Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority is working to implement a procurement procedures control system for all purchases. The Authority is reviewing the State?s Purchasing Policies and Procedures Manual to determine if it will meet the Authority?s needs. If it does not, the Authority will draft its own policies and procedures surrounding procurement. Anticipated Completion Date ? June 30, 2022 Contact Persons ? Jami Blosmo, Accounting Manager, and Kaeci Daniels, SEP Program Coordinator
See Schedule of Findings and Questioned Costs for chart/table 2021-003: Suspension and Debarment (Material Weakness) Criteria: The Authority must design internal controls to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Per 2 CFR 200.214, non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred or whose principals are suspended or debarred. Covered transactions include contracts for goods and services awarded under a nonprocurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All nonprocurement transactions entered into by a pass-through entity (i.e., sub-awards to sub-recipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. OMB Circular A-102 (2 CFR Part 180) requires that recipients ?shall comply with the nonprocurement debarment and suspension common rule implementing Executive Orders 12549 and 12689, Debarment and Suspension.? Condition/context: The Authority does not have an internal control system in place to review suspension and debarment on funding decisions made for any purposes other than grant awards. For the three vendors we selected for testing out of a population of 12 with purchases greater than $25,000, we determined the Authority had failed to review two of the vendors (non-grant recipients) for suspension and debarment. There were a total of four vendors that were non-grant recipients. Questioned costs: $211,862 Effect: If the Authority is not verifying that vendors with which it contracts are neither suspended nor debarred, it is possible that the Authority could contract with a vendor that is suspended or debarred, in which case the Authority may be required to return the funds expended to that vendor to the U.S Department of Energy. Cause: The Authority was not aware that suspension and debarment requirements applied to all covered transactions. Identification as a repeat finding: No. Recommendation: We recommend the Authority expand its current internal control policies and procedures related to suspension and debarment for grant awards to all covered transactions. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I.
2021-003: Suspension and Debarment Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will expand its policies and procedures to incorporate appropriate suspension and debarment compliance for all covered transactions. Anticipated Completion Date ? June 30, 2022 Contact Persons ? Jami Blosmo, Accounting Manager, and Kaeci Daniels, SEP Program Coordinator
See Schedule of Findings and Questioned Costs for chart/table 2021-004: Reporting (Significant Deficiency) Criteria: An internal control structure should be designed to identify possible reporting errors. A fundamental concept in an adequate system of internal control is independent review. Condition/context: The Authority does not have a control system in place that allows for independent review and approval of the financial SF-425 reports. Questioned costs: $0 Effect: If the Authority does not complete an independent review of its financial reports prior to submission, it is possible that the Authority could submit inaccurate or incomplete information to the U.S. Department of Energy. Cause: The concentration of closely related duties and responsibilities by a small staff can pose challenges within the Authority to establish an adequate system of independent reviews and approvals. Identification as a repeat finding: No. Recommendation: We recommend the Authority implement a control system to ensure independent review and approval of the financial SF-425 reports. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I.
2021-004: Reporting Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will modify and expand its policy and procedures to ensure accuracy of the SF-425 reports by requiring the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the U.S. Department of Energy. Anticipated Completion Date ? June 30, 2022 Contact Persons ? Jami Blosmo, Accounting Manager, and Kaeci Daniels, SEP Program Coordinator
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