Staff told the Western County Health Services Board that the 2024 financial audit had not progressed for roughly 30 days with DZA and that the Wyoming state deadline requires completion by Nov. 1. Finance staff said DZA’s delay will likely require the hospital to call a special meeting to review the audit and approve any corrected cost report prior to filing.

A staff member summarized: the state gave the hospital until Nov. 1 to complete the 2024 audit and present it to the board. The finance lead said she had met with the auditors’ engagement partner and the auditors’ CPAs and described the lapse in activity as "unacceptable." The hospital has engaged DZA for the 2024 audit and DZA is also engaged for 2025; staff said they had already submitted 2025 documentation. Because the audit will not be complete before the cost‑report filing deadline, staff said they will submit a cost report on time and then file a corrected cost report later — a corrective filing staff described as "not catastrophic nor unusual" but undesirable.

Board members discussed scheduling. Administration proposed aiming to have audit materials ready for a special meeting on the last week of October (board discussed Oct. 29–30 options) so directors could review the audit before the Nov. 1 filing deadline. The CEO said she would press auditors for a date so the board could schedule a regular or special meeting for review.

Next steps: auditors to provide a firm delivery date; administration to publish a special meeting notice if required and to submit a cost report on time, followed by a corrected cost report if necessary.