December 28, 2023
To Whom It May Concern:
This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2023 issued by Leo Riley & Co. This letter addresses the following compliance findings:
2023-001 Separation of Duties
The District is unable to assign a different person to each stage of the transaction cycle due to lack of personnel. The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distributions to Trustees.
2023-002 Budget Noncompliance
The District is aware that the budget was exceeded and has implemented procedures to monitor and amend the budget in accordance with Wyoming State Statute.
2023-003 Separation of Duties
The District is unable to assign a different person to each stage of the transaction cycle due to lack of personnel. The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distributions to Trustees.
Sincerely,
Katie Caffee
Business Manager