FAC Explorer

Audit 13186

FY End
2023-06-30
Total Expended
$6.32M
Findings
2
Programs
22
Organization: Carbon County School District #1 (WY)
Year: 2023 Accepted: 2024-01-23
Auditor: Porter Muirhead Cornia & Howard

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9524 2023-002 Significant Deficiency - L
585966 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425U Covid- 19 - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund $2.72M Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $345,830 - 0
84.425D Covid- 19 - Elementary and Secondary School Emergency Relief Fund $307,646 Yes 1
84.371C Comprehensive Literacy Development $298,901 - 0
10.555 National School Lunch Program $289,003 - 0
84.367A Supporting Effective Instruction State Grants $154,276 - 0
84.027A Special Education_grants to States (idea, Part B) $131,771 - 0
84.424 Student Support and Academic Enrichment Program $113,863 - 0
10.582 Fresh Fruit and Vegetable Program $64,447 - 0
10.553 School Breakfast Program $60,999 - 0
10.555 National School Lunch Program - Usda Commodities $59,779 - 0
84.425W Covid- 19 - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth $50,115 Yes 0
10.555 Supply Chain Assistance (sca) Funds $45,945 - 0
84.196A Education for Homeless Children and Youth $39,493 - 0
10.559 Summer Food Service Program for Children $25,182 - 0
84.173A Special Education_preschool Grants (idea Preschool) $8,688 - 0
84.048A Career and Technical Education -- Basic Grants to States $4,327 - 0
84.365A English Language Acquisition State Grants $3,980 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $3,934 - 0
10.559 Summer Food Service Program - Administration $2,631 - 0
84.010A Title I Grants to Local Educational Agencies $1,488 - 0
10.560 State Administrative Expenses for Child Nutrition $1,183 - 0

Contacts

Name Title Type
EC31AL66F5T8 Margaret Quintrall Auditee
3073289229 Diane Cox Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. No federal financial assistance has been provided to subrecipients. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditure are not allowable or are limited as to reimbursement. Food commodities and supplies are reported when distributed. Negative amounts shown on the Schedule represent adjustment or credit made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District uses an indirect cost rate of 5.49% as approved by the Wyoming Department of Education. The accompanying schedule of expenditures of federal awards, (“the Schedule”) includes the federal award activity of Carbon County School District #1 under programs of the federal government for the year ended June 30, 2023. 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 Carbon County School District #1, it is not intended to and does not present the financial position, change in net assets, or cash flows of Carbon County School District #1.
Title: FOOD DONATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. No federal financial assistance has been provided to subrecipients. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditure are not allowable or are limited as to reimbursement. Food commodities and supplies are reported when distributed. Negative amounts shown on the Schedule represent adjustment or credit made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District uses an indirect cost rate of 5.49% as approved by the Wyoming Department of Education. Nonmonetary assistance is reported in this Schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the Schedule reports food commodities totaling $59,779.

Finding Details

Finding 2023-002
Criteria or Specific Requirement The Education Stabilization Fund requires grantees to submit an annual performance report (OMB No. 1810-0749 for ESSER; 1810-0748 for GEER; and 1810-0765 for EANS) with data on expenditures, planned expenditures, sub recipients, and uses of funds, including mandatory reservations. LEAs submit data to the SEA or Governor for the SEA’s report. Reporting compliance requirements state that required reports for federal awards should be supported by applicable accounting or performance records. Condition The District completed the reports and submitted the data to the Wyoming Department of Education without maintaining the support of the accounting records that articulated to the reports submitted. The District believes the information supporting the reports was saved in shared file with the Wyoming Department of Education that has been eliminated and was not maintained by the District. Cause Education Stabilization Fund is a new grant. The District’s management and grant personnel prepared the reports, but after preparation and submission of the reports, supporting documentation was inadvertently not retained. Effect or Potential Effect Documentation to support data and other information included in the ESSER and GEER reports to Wyoming Department of Education was unable to be recreated. Questioned Costs None Context The District did not retain supporting documentation included in the annual ESSER and GEER report submitted to Wyoming Department of Education. Identification of a Repeat Finding No Recommendation We recommend the District review its policies and procedures regarding submission of reports to granting agencies to assure the documentation supporting the data reported is retained. Views of Responsible Officials Carbon County School District #1 established a district folder to retain information used to complete all state and federal reporting requirements.
Finding 2023-002
Criteria or Specific Requirement The Education Stabilization Fund requires grantees to submit an annual performance report (OMB No. 1810-0749 for ESSER; 1810-0748 for GEER; and 1810-0765 for EANS) with data on expenditures, planned expenditures, sub recipients, and uses of funds, including mandatory reservations. LEAs submit data to the SEA or Governor for the SEA’s report. Reporting compliance requirements state that required reports for federal awards should be supported by applicable accounting or performance records. Condition The District completed the reports and submitted the data to the Wyoming Department of Education without maintaining the support of the accounting records that articulated to the reports submitted. The District believes the information supporting the reports was saved in shared file with the Wyoming Department of Education that has been eliminated and was not maintained by the District. Cause Education Stabilization Fund is a new grant. The District’s management and grant personnel prepared the reports, but after preparation and submission of the reports, supporting documentation was inadvertently not retained. Effect or Potential Effect Documentation to support data and other information included in the ESSER and GEER reports to Wyoming Department of Education was unable to be recreated. Questioned Costs None Context The District did not retain supporting documentation included in the annual ESSER and GEER report submitted to Wyoming Department of Education. Identification of a Repeat Finding No Recommendation We recommend the District review its policies and procedures regarding submission of reports to granting agencies to assure the documentation supporting the data reported is retained. Views of Responsible Officials Carbon County School District #1 established a district folder to retain information used to complete all state and federal reporting requirements.