Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Wyoming Federal Emergency Management Assistance Listing Number: 97.036 Program Name: Disaster Grants – Public Assistance Finding Summary: Materials were charged out of inventory in the general ledger at a later date than when the items were actually pulled from inventory for the work order. Management did not detect or correct the differences in average cost. Corrective Action Plan: Since that time, we have implemented an improved barcoding process that allows line crews to charge materials directly as they are pulled for use in the field. Crews can access the system using their iPads, phones, or computers, allowing material transactions to be recorded and transmitted directly to our financial software at the time the materials are issued. This process provides more timely and accurate recording of material usage and reduces the need for manual entry. During the reconciliation of the work orders established to track costs associated with the natural disaster, we identified several materials that had been charged incorrectly and made the necessary corrections. Because inventory is maintained using an average-cost method, the average cost of certain materials had changed by the time the corrections were processed. Although adjustments were made to account for these cost differences, we subsequently determined that not all amounts were fully adjusted. The items identified through the reconciliation process have since been reviewed and corrected. Responsible Individuals: Ryan Gross, VP of Accounting and Finance, and Karri Blasi, Controller Anticipated Completion Date: January 2026 (Barcoding was fully implemented)