FAC Explorer

Audit 411530

FY End
2025-09-30
Total Expended
$1.37M
Findings
2
Programs
6
Organization: Wyoming Independent Living Rehabilitation, Inc. (WY)
Year: 2025 Accepted: 2026-09-21
Auditor: KETEL THORSTENSON LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1235907 2025-001 Material Weakness Yes L
1235908 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.432 ACL CENTERS FOR INDEPENDENT LIVING $605,478 Yes 2
93.369 ACL INDEPENDENT LIVING STATE GRANTS $281,775 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $258,483 Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $104,702 Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $103,993 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $13,595 Yes 0

Contacts

Name Title Type
P32ZNUSN2MU5 Amy Burns Auditee
3072666956 Traci Hanson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended September 30, 2025. 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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.
The de minimis indirect cost rate was not elected.

Finding Details

Finding 2025-001
Finding 2025-001: Financial Statement Preparation and Schedule of Expenditures of Federal Awards (SEFA) Federal Program Affected: ACL Centers for Independent Living Agency Grant – Part C, ALN 93.432 Compliance Requirement: Reporting Questioned Costs: None known or likely over $25,000 Condition and Cause: As a matter of practicality and efficiency, we have assisted in drafting the financial statements and SEFA, in both form and content, based on information provided by management during the audit. Criteria and Effect: Management and those charged with governance are ultimately responsible for preparing and presenting the financial statements and SEFA in accordance with the applicable financial reporting framework. The auditor’s responsibility for the financial statements and SEFA is to express an opinion on them based on the audit evidence obtained. Repeat Finding from Prior Year: N/A Recommendation: Management and governance should review the financial statements and SEFA for accuracy of account balances and context of note disclosures. Management and governance should inquire of the auditors about any balances or disclosures which management does not understand or cannot reconcile to internal records prior to signing the management representation letter. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2025-003
Finding 2025-003: Timely Filing of Single Audit Report and Data Collection Form (DCF) Federal Program Affected: ACL Centers for Independent Living Agency Grant – Part C, ALN 93.432 Compliance Requirement: Reporting Questioned Costs: None known or likely over $25,000 Condition and Cause: The Organization did not file its Single Audit report and DCF for the year ended September 30, 2025 within the required timeframe. Criteria and Effect: The Organization is required to file its Single Audit report and DCF no later than the earlier of nine months after the end of its fiscal year or 30 days after the receipt of its single audit report. Repeat Finding from Prior Year: 2024-001 Recommendation: Management should ensure the Single Audit report and DCF are filed timely. Response/Corrective Action Plan: The Organization agrees with the above Finding. See Corrective Action Plan.