EIN: 870368583
UEI: WZUEPDZ71KH1
Audit also covers EIN: 853051458 · unlinked EINs have no separate FAC filing
Audited by: Deloitte & Touche LLP
Oversight agency: 81 [Department of Energy]
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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 August 7, 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 February 7, 2026 (212 days ago).
What is a management decision? →FAC accepted this audit on July 30, 2024 — management decision was due January 30, 2025.
FAC accepted this audit on December 8, 2023 — management decision was due June 8, 2024.
UAMPS did not have a review control over the federal financial reports that was sufficiently precise to identify a misstatement in the reported amount of cumulative federal expenditures incurred under this program.
Show full finding ▾Hide full finding ▴UAMPS did not have a review control over the federal financial reports that was sufficiently precise to identify a misstatement in the reported amount of cumulative federal expenditures incurred under this program.
CFPP will implement the following processes to improve the accuracy in the reporting process. Management will: * develop a written policy and procedure to address the preparation, reconciliation, review and approval process of the SF-425 Federal Financial Report. * provide training to all personnel responsible for the preparation of federal financial reports to ensure that the expenditures reported in the Federal Financial Report include all accruals for expenditures and that the amount of the expenditures reported are reconciled to the expenditures included in the general ledger. * implement a new control in which the reconciliation of the expenditures reported in the Federal Financial Report to the general ledger is reviewed by the chief financial officer.
UAMPS did not include the year-end accrual of expenditures in the amount of cumulative federal expenditures reported in its fourth quarter SF-425 Federal Financial Report, resulting in and understatement of approximately $7.9 million in cumulative federal expenditures under this program.
Show full finding ▾Hide full finding ▴UAMPS did not include the year-end accrual of expenditures in the amount of cumulative federal expenditures reported in its fourth quarter SF-425 Federal Financial Report, resulting in and understatement of approximately $7.9 million in cumulative federal expenditures under this program.
CFPP will implement the following processes to improve the accuracy in the reporting process. Management: * submitted a revised SF-425 Federal Financial Report through Fed Connect on July 13, 2023, updating Line 10f Federal share of unliquidated obligations to include the approximately $7.9 million adjustment. Scott Fox, CFO, reviewed the revised SF-425 which reconciled to the general ledger and included the year-end accrual. A copy of the revised SF-425 is available upon request. * will develop a written policy and procedure to address the preparation, reconciliation, review and approval process of the SF-425 Federal Financial Report. * will provide training to all personnel responsible for the preparation of federal financial reports to ensure that the expenditures reported in the Federal Financial Report include all accruals for expenditures and that the amount of the expenditures reported are reconciled to the expenditures included in the general ledger. * will implement a new control in which the reconciliation of the expenditures reported in the Federal Financial Report to the general ledger is reviewed by the chief financial officer.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
FAC accepted this audit on August 18, 2021 — management decision was due February 18, 2022.
FAC accepted this audit on July 27, 2020 — management decision was due January 27, 2021.
FAC accepted this audit on August 13, 2019 — management decision was due February 13, 2020.
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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