FAC Explorer

Audit 311962

FY End
2022-06-30
Total Expended
$3.26M
Findings
6
Programs
2
Organization: Eastern Wyoming Public Service District (WV)
Year: 2022 Accepted: 2023-08-09
Auditor: David L Howell CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
410377 2022-004 - Yes P
410378 2022-004 - Yes P
410379 2022-004 - Yes P
986819 2022-004 - Yes P
986820 2022-004 - Yes P
986821 2022-004 - Yes P

Programs

ALN Program Spent Major Findings
15.252 Abandoned Mine Land Reclamation (amlr) Program $3.14M Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $124,370 - 1

Contacts

Name Title Type
MES1GGX4D2Y9 William Baisden, CPA Auditee
3049462641 David Howell, CPA Auditor
No contacts on file

Notes to SEFA

Title: ASSISTANCE LISTING (CATALOG OF FEDERAL DOMESTIC ASSISTANCE (CFDA) Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grantactivity of the Eastern Wyoming Public Service District (the District) under programs of the federal government for the year ended June 30, 2022. 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Assistance Listing (AL) has replaced the Catalog of Federal Domestic Assistance (CFDA)for identifying federal programs.

Finding Details

Finding 2022-004
2022-004 UNIFORM GUIDANCE AUDIT SUBMISSIONCONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?.CRITERIA: Uniformed Guidance section 200.512 states in part:?...the audit must be completed and the data collection formdescribed in paragraph (b) of this section and reporting packagedescribed in paragraph (c) of this section must be submitted withinthe earlier of 30 calendar days after receipt of the auditor?sreport(s), or nine months after the end of the audit period...?CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards.EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awardsinformation, an extensive and time consuming search for information is required.QUESTIONED COSTS: Not ApplicableREPEAT FINDING PRIOR YEAR FINDING NUMBERYes 2019-002Note: Fiscal year 2021 did not require a single audit and, therefore, this finding will not bereported on the summary schedule of prior year audit findings.RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage anaccountant that would have the responsibility of capturing all information required to be reported onthe Schedule of Expenditures of Federal Awards.VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: Eastern Wyoming PublicService District will consider the cost benefit of the recommendation.
Finding 2022-004
2022-004 UNIFORM GUIDANCE AUDIT SUBMISSIONCONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?.CRITERIA: Uniformed Guidance section 200.512 states in part:?...the audit must be completed and the data collection formdescribed in paragraph (b) of this section and reporting packagedescribed in paragraph (c) of this section must be submitted withinthe earlier of 30 calendar days after receipt of the auditor?sreport(s), or nine months after the end of the audit period...?CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards.EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awardsinformation, an extensive and time consuming search for information is required.QUESTIONED COSTS: Not ApplicableREPEAT FINDING PRIOR YEAR FINDING NUMBERYes 2019-002Note: Fiscal year 2021 did not require a single audit and, therefore, this finding will not bereported on the summary schedule of prior year audit findings.RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage anaccountant that would have the responsibility of capturing all information required to be reported onthe Schedule of Expenditures of Federal Awards.VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: Eastern Wyoming PublicService District will consider the cost benefit of the recommendation.
Finding 2022-004
2022-004 UNIFORM GUIDANCE AUDIT SUBMISSIONCONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?.CRITERIA: Uniformed Guidance section 200.512 states in part:?...the audit must be completed and the data collection formdescribed in paragraph (b) of this section and reporting packagedescribed in paragraph (c) of this section must be submitted withinthe earlier of 30 calendar days after receipt of the auditor?sreport(s), or nine months after the end of the audit period...?CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards.EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awardsinformation, an extensive and time consuming search for information is required.QUESTIONED COSTS: Not ApplicableREPEAT FINDING PRIOR YEAR FINDING NUMBERYes 2019-002Note: Fiscal year 2021 did not require a single audit and, therefore, this finding will not bereported on the summary schedule of prior year audit findings.RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage anaccountant that would have the responsibility of capturing all information required to be reported onthe Schedule of Expenditures of Federal Awards.VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: Eastern Wyoming PublicService District will consider the cost benefit of the recommendation.
Finding 2022-004
2022-004 UNIFORM GUIDANCE AUDIT SUBMISSIONCONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?.CRITERIA: Uniformed Guidance section 200.512 states in part:?...the audit must be completed and the data collection formdescribed in paragraph (b) of this section and reporting packagedescribed in paragraph (c) of this section must be submitted withinthe earlier of 30 calendar days after receipt of the auditor?sreport(s), or nine months after the end of the audit period...?CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards.EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awardsinformation, an extensive and time consuming search for information is required.QUESTIONED COSTS: Not ApplicableREPEAT FINDING PRIOR YEAR FINDING NUMBERYes 2019-002Note: Fiscal year 2021 did not require a single audit and, therefore, this finding will not bereported on the summary schedule of prior year audit findings.RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage anaccountant that would have the responsibility of capturing all information required to be reported onthe Schedule of Expenditures of Federal Awards.VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: Eastern Wyoming PublicService District will consider the cost benefit of the recommendation.
Finding 2022-004
2022-004 UNIFORM GUIDANCE AUDIT SUBMISSIONCONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?.CRITERIA: Uniformed Guidance section 200.512 states in part:?...the audit must be completed and the data collection formdescribed in paragraph (b) of this section and reporting packagedescribed in paragraph (c) of this section must be submitted withinthe earlier of 30 calendar days after receipt of the auditor?sreport(s), or nine months after the end of the audit period...?CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards.EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awardsinformation, an extensive and time consuming search for information is required.QUESTIONED COSTS: Not ApplicableREPEAT FINDING PRIOR YEAR FINDING NUMBERYes 2019-002Note: Fiscal year 2021 did not require a single audit and, therefore, this finding will not bereported on the summary schedule of prior year audit findings.RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage anaccountant that would have the responsibility of capturing all information required to be reported onthe Schedule of Expenditures of Federal Awards.VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: Eastern Wyoming PublicService District will consider the cost benefit of the recommendation.
Finding 2022-004
2022-004 UNIFORM GUIDANCE AUDIT SUBMISSIONCONDITION: Eastern Wyoming Public Service District failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 ?Report Submission?.CRITERIA: Uniformed Guidance section 200.512 states in part:?...the audit must be completed and the data collection formdescribed in paragraph (b) of this section and reporting packagedescribed in paragraph (c) of this section must be submitted withinthe earlier of 30 calendar days after receipt of the auditor?sreport(s), or nine months after the end of the audit period...?CAUSE: Eastern Wyoming Public Service District does not have internal controls in place to capture information required to be reported on the Schedule of Expenditures of Federal Awards.EFFECT: Because of the failure to capture the required Schedule of Expenditures of Federal Awardsinformation, an extensive and time consuming search for information is required.QUESTIONED COSTS: Not ApplicableREPEAT FINDING PRIOR YEAR FINDING NUMBERYes 2019-002Note: Fiscal year 2021 did not require a single audit and, therefore, this finding will not bereported on the summary schedule of prior year audit findings.RECOMMENDATION: We recommend the Eastern Wyoming Public Service District engage anaccountant that would have the responsibility of capturing all information required to be reported onthe Schedule of Expenditures of Federal Awards.VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: Eastern Wyoming PublicService District will consider the cost benefit of the recommendation.