Finding Text
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.