FAC Explorer

Audit 25440

FY End
2022-06-30
Total Expended
$31.66M
Findings
4
Programs
23
Organization: Natrona County School District No. 1 (WY)
Year: 2022 Accepted: 2023-01-11
Auditor: Porter Muirhead Cornia & Howard

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37851 2022-001 Significant Deficiency - B
37852 2022-001 Significant Deficiency - B
614293 2022-001 Significant Deficiency - B
614294 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $4.54M Yes 0
21.019 Covid-19 - Coronavirus Relief Fund $1.62M - 0
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund $1.35M Yes 0
10.553 School Breakfast Program $981,964 Yes 0
84.010 Title I Grants to Local Educational Agencies $647,595 - 0
84.424 Student Support and Academic Enrichment Program $620,099 - 0
10.559 Summer Food Service Program for Children $463,079 Yes 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief Fund $460,712 Yes 0
10.555 National School Lunch Program - Usda Commodities $456,736 Yes 0
10.582 Fresh Fruit and Vegetable Program $413,782 Yes 0
84.048 Career and Technical Education - Basic Grants to States $406,805 - 0
93.558 Temporary Assistance for Needy Families $275,739 - 0
84.425 Covid-19 - Governor's Emergency Education Relief Fund $273,421 Yes 0
84.367 Supporting Effective Instruction State Grants $236,635 Yes 0
10.555 Supply Chain Assistance (sca) Funds $194,568 Yes 0
10.555 Emergency Cost Reimbursement Snp $150,606 Yes 0
10.559 Summer Food Service Program - Administrative $47,684 Yes 0
84.365 English Language Acquisition State Grants $24,523 - 0
10.558 Child and Adult Care Food Program $17,993 - 0
84.027 Special Education Grants to States $10,960 Yes 0
84.173 Covid-19 - Special Education Preschool Grants $5,138 Yes 0
84.196 Education for Homeless Children and Youth $4,389 - 0
84.173 Special Education Preschool Grants $500 Yes 0

Contacts

Name Title Type
JRU1ADFHNL86 Matt Flett Auditee
3072355200 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 modified 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, as applicable, wherein certain types of expenditure are not allowable or are limited as to reimbursement. Food commodities are reported when distributed. Negative amounts shown on the Schedule represent adjustments or credits 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 3.1% as approved by the Wyoming Department of Education. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Natrona County School District No. 1 under programs of the federal government for the year ended June 30, 2022. 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 Natrona County School District No. 1, it is not intended to and does not present the financial position, change in net assets, or cash flows of Natrona County School District No. 1.
Title: Food Donation Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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, as applicable, wherein certain types of expenditure are not allowable or are limited as to reimbursement. Food commodities are reported when distributed. Negative amounts shown on the Schedule represent adjustments or credits 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 3.1% 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, 2022, the Schedule reports food commodities totaling $456,736.

Finding Details

Finding 2022-001
2022-001 Significant Deficiency in Internal Control U. S. Department of Education Passed through the State of Wyoming Department of Education 84.027 ? Title VIB Special Education Cluster Pass Through Entity Identifying Number: SPEDSUBR21; SPEDSUBR22 Grant year: 2020 and 2021 Criteria or specific requirement 2 C.F.R Part 200.430, Standards for Documentation of Personnel Expenses, requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition The District has a system of internal control which provides assurance that the charge are accurate, allowable and properly allocated. To meet the requirements, the District employees complete a personnel activity report or submit a semi-annual certification. The personal activity reports and semi-annual certifications were misplaced or not retained for a number of employees. Cause The District believed that the that the records were maintained on a shared drive, however, the documents were unable to be located. Effect or potential effect The District is unable to support with either a personal activity report or semi-annual certification the charges to the grant for salaries and wages. However, there are other processes in place that support the employee salary and wages being accurate, allowable and properly allocated. The District has processes in place to assign the employee to the grant and approve time charged to the grant by individuals that are knowledgeable about the employee?s assigned duties. Questioned Costs None Context - Forty employees were selected for testing. The semi-annual certification or personal activity report for 30 of the employees were unable to be located. Identification as a Repeat Finding This is not a repeat finding. Recommendation The District should revisit the process for obtaining personal activity reports and semi-annual certifications to ensure that the documentation is obtained and maintained. Views of Responsible Officials Please refer to the District?s corrective action plan.
Finding 2022-001
2022-001 Significant Deficiency in Internal Control U. S. Department of Education Passed through the State of Wyoming Department of Education 84.027 ? Title VIB Special Education Cluster Pass Through Entity Identifying Number: SPEDSUBR21; SPEDSUBR22 Grant year: 2020 and 2021 Criteria or specific requirement 2 C.F.R Part 200.430, Standards for Documentation of Personnel Expenses, requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition The District has a system of internal control which provides assurance that the charge are accurate, allowable and properly allocated. To meet the requirements, the District employees complete a personnel activity report or submit a semi-annual certification. The personal activity reports and semi-annual certifications were misplaced or not retained for a number of employees. Cause The District believed that the that the records were maintained on a shared drive, however, the documents were unable to be located. Effect or potential effect The District is unable to support with either a personal activity report or semi-annual certification the charges to the grant for salaries and wages. However, there are other processes in place that support the employee salary and wages being accurate, allowable and properly allocated. The District has processes in place to assign the employee to the grant and approve time charged to the grant by individuals that are knowledgeable about the employee?s assigned duties. Questioned Costs None Context - Forty employees were selected for testing. The semi-annual certification or personal activity report for 30 of the employees were unable to be located. Identification as a Repeat Finding This is not a repeat finding. Recommendation The District should revisit the process for obtaining personal activity reports and semi-annual certifications to ensure that the documentation is obtained and maintained. Views of Responsible Officials Please refer to the District?s corrective action plan.
Finding 2022-001
2022-001 Significant Deficiency in Internal Control U. S. Department of Education Passed through the State of Wyoming Department of Education 84.027 ? Title VIB Special Education Cluster Pass Through Entity Identifying Number: SPEDSUBR21; SPEDSUBR22 Grant year: 2020 and 2021 Criteria or specific requirement 2 C.F.R Part 200.430, Standards for Documentation of Personnel Expenses, requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition The District has a system of internal control which provides assurance that the charge are accurate, allowable and properly allocated. To meet the requirements, the District employees complete a personnel activity report or submit a semi-annual certification. The personal activity reports and semi-annual certifications were misplaced or not retained for a number of employees. Cause The District believed that the that the records were maintained on a shared drive, however, the documents were unable to be located. Effect or potential effect The District is unable to support with either a personal activity report or semi-annual certification the charges to the grant for salaries and wages. However, there are other processes in place that support the employee salary and wages being accurate, allowable and properly allocated. The District has processes in place to assign the employee to the grant and approve time charged to the grant by individuals that are knowledgeable about the employee?s assigned duties. Questioned Costs None Context - Forty employees were selected for testing. The semi-annual certification or personal activity report for 30 of the employees were unable to be located. Identification as a Repeat Finding This is not a repeat finding. Recommendation The District should revisit the process for obtaining personal activity reports and semi-annual certifications to ensure that the documentation is obtained and maintained. Views of Responsible Officials Please refer to the District?s corrective action plan.
Finding 2022-001
2022-001 Significant Deficiency in Internal Control U. S. Department of Education Passed through the State of Wyoming Department of Education 84.027 ? Title VIB Special Education Cluster Pass Through Entity Identifying Number: SPEDSUBR21; SPEDSUBR22 Grant year: 2020 and 2021 Criteria or specific requirement 2 C.F.R Part 200.430, Standards for Documentation of Personnel Expenses, requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition The District has a system of internal control which provides assurance that the charge are accurate, allowable and properly allocated. To meet the requirements, the District employees complete a personnel activity report or submit a semi-annual certification. The personal activity reports and semi-annual certifications were misplaced or not retained for a number of employees. Cause The District believed that the that the records were maintained on a shared drive, however, the documents were unable to be located. Effect or potential effect The District is unable to support with either a personal activity report or semi-annual certification the charges to the grant for salaries and wages. However, there are other processes in place that support the employee salary and wages being accurate, allowable and properly allocated. The District has processes in place to assign the employee to the grant and approve time charged to the grant by individuals that are knowledgeable about the employee?s assigned duties. Questioned Costs None Context - Forty employees were selected for testing. The semi-annual certification or personal activity report for 30 of the employees were unable to be located. Identification as a Repeat Finding This is not a repeat finding. Recommendation The District should revisit the process for obtaining personal activity reports and semi-annual certifications to ensure that the documentation is obtained and maintained. Views of Responsible Officials Please refer to the District?s corrective action plan.