FAC Explorer

Audit 308186

FY End
2023-06-30
Total Expended
$4.28M
Findings
20
Programs
9
Organization: City of Green River (WY)
Year: 2023 Accepted: 2024-06-05
Auditor: Rudd & Company PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400004 2023-001 Significant Deficiency - P
400005 2023-001 Significant Deficiency - P
400006 2023-001 Significant Deficiency - P
400007 2023-001 Significant Deficiency - P
400008 2023-001 Significant Deficiency - P
400009 2023-001 Significant Deficiency - P
400010 2023-001 Significant Deficiency - P
400011 2023-001 Significant Deficiency - P
400012 2023-001 Significant Deficiency - P
400013 2023-001 Significant Deficiency - P
976446 2023-001 Significant Deficiency - P
976447 2023-001 Significant Deficiency - P
976448 2023-001 Significant Deficiency - P
976449 2023-001 Significant Deficiency - P
976450 2023-001 Significant Deficiency - P
976451 2023-001 Significant Deficiency - P
976452 2023-001 Significant Deficiency - P
976453 2023-001 Significant Deficiency - P
976454 2023-001 Significant Deficiency - P
976455 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Grans $2.21M Yes 1
21.027 Coronavirus State Anf Local Fiscal Recovery Funds $1.66M Yes 1
95.001 High Intensity Drug Trafficking Areas Program $212,672 - 1
97.067 Homeland Security Grant Program $50,618 - 1
15.231 Fish, Wildlife and Plant Conservation Resource Management $7,063 - 1
15.916 Outdoor Recreation Acquisition, Devlopment and Planning $7,000 - 1
16.607 Bulletproof Vest Partnership Program $6,790 - 1
16.588 Violence Against Women Formula Grants $5,554 - 1
20.616 National Priority Safety Programs $584 - 1

Contacts

Name Title Type
NRGESCNEJA95 Pourmera Souare Auditee
3078726122 Dane Hancock Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Basis of Accounting Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Assistance Listing Numbers Uniform Guidance requires that the Schedule show the total expenditures for each of the entity’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five digit program identification number (ALN number). Major Programs Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. Indirect Costs The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule includes programs operated by the City which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule includes programs operated by the City which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Green River, Wyoming (City) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City.
Title: Summary of Significant Accounting Policies Accounting Policies: Basis of Accounting Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Assistance Listing Numbers Uniform Guidance requires that the Schedule show the total expenditures for each of the entity’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five digit program identification number (ALN number). Major Programs Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. Indirect Costs The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule includes programs operated by the City which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule includes programs operated by the City which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Assistance Listing Numbers Uniform Guidance requires that the Schedule show the total expenditures for each of the entity’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five digit program identification number (ALN number). Major Programs Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. Indirect Costs The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule includes programs operated by the City which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. Loans The City has outstanding loans payable under the Clean Water State Revolving Fund from the Wyoming State Loan and Investment Board (SLIB), as a pass-through agency for the Environmental Protection Agency (Assistance Listing Number 66.458) as of June 30, 2023 as follows: Loan Amount CWSRF - 160 $1,329,800 CWSRF - 182 2,214,141 Total Outstanding $3,543,941

Finding Details

Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
Finding 2023-001
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.