Audit 289610

FY End
2022-06-30
Total Expended
$9.81M
Findings
12
Programs
14
Organization: Albany County School District (WY)
Year: 2022 Accepted: 2024-02-08
Auditor: Wsrp

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
366676 2022-002 Material Weakness Yes N
366677 2022-003 Material Weakness Yes N
366678 2022-002 Material Weakness Yes N
366679 2022-003 Material Weakness Yes N
366680 2022-002 Material Weakness Yes N
366681 2022-003 Material Weakness Yes N
943118 2022-002 Material Weakness Yes N
943119 2022-003 Material Weakness Yes N
943120 2022-002 Material Weakness Yes N
943121 2022-003 Material Weakness Yes N
943122 2022-002 Material Weakness Yes N
943123 2022-003 Material Weakness Yes N

Contacts

Name Title Type
C2KEQTDCB8Y9 Trystin Green Auditee
3077214400 Brandon Keyes Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The district obtained a rate with our cogzinant agency, The Wyoming Department of Education, using their prescribed application. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Albany 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 the 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 Albany County School District No. 1, it is not intended to and does not present the financial position, changes in net position, or cash flows of Albany County School District No. 1.
Title: Summary of Significan Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The district obtained a rate with our cogzinant agency, The Wyoming Department of Education, using their prescribed application. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The district obtained a rate with our cogzinant agency, The Wyoming Department of Education, using their prescribed application. Albany County School District No. 1 has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The district obtained a rate with our cogzinant agency, The Wyoming Department of Education, using their prescribed application. There were no subrecipients of federal awards during the year ended June 30, 2022.
Title: Donated Commodities Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The district obtained a rate with our cogzinant agency, The Wyoming Department of Education, using their prescribed application. Commodities donated to the District by the U.S. Department of Agriculture ("USDA") are valued based on the USDA's Donated Commodity Price List and by values provided by the USDA. The commodities are recognized as revenue and expenditures when the commodities are used. As of June 30, 2022, the District has received food commodities totaling $120,429.

Finding Details

Criteria : The Wyoming Department of Education (WDE) requires that teachers and faculty who administer the State of Wyoming Test of Proficiency and Progress (WY-TOPP) assessments complete and retain the American Institutes for Research (AIR) and/or Cambium Assessment Certificates for two years and sign and retain the WDE testing security agreement for two years. Condition : WSRP noted multiple instances where schools within Albany County School District (ACSD) were unable to provide documentation to support that teachers and faculty who administer the WY-TOPP assessments had completed and retained assessment certificates and retained the WDE testing security agreement for two years in accordance with WDE requirements. Cause : Improper completion and/or retention of signed testing agreements and training certifications. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure that "WY-TOPP" testing agreements and "AIR" certifications are retained for the prescribed two-year period. Testing agreements and certifications will be retained with the Assistant Superintendent and Administrative Assistant. Effect : Improper test security polices and procedures may compromise the integrity of the state WY-TOPP exams. Recommendation : WSRP recommends that each school within ACSD enforce that faculty who administer state WY-TOPP exams sign the testing security agreement from the WDE and retain them for prescribed two year period. WSRP also recommends that faculty who administer these tests complete and retain their AIR assessment certifications for two years. As an added layer of control, each school should submit their certifications and security agreements to the ACSD business office, who can ensure that these documents are being completed, submitted, and retained in an appropriate fashion.
Criteria : The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Condition : WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Cause : Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Effect : Improper data submitted to WDE may skew the graduation rate calculation. Recommendation : WSRP recommends that each school must be held accountable for obtaining and maintaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure the proper reporting of exit codes for students in PowerSchool. Exit codes will be aligned with WDE exit codes and secretaries will be instructed on documents needing to be kept in the permanent student record files.
Criteria : The Wyoming Department of Education (WDE) requires that teachers and faculty who administer the State of Wyoming Test of Proficiency and Progress (WY-TOPP) assessments complete and retain the American Institutes for Research (AIR) and/or Cambium Assessment Certificates for two years and sign and retain the WDE testing security agreement for two years. Condition : WSRP noted multiple instances where schools within Albany County School District (ACSD) were unable to provide documentation to support that teachers and faculty who administer the WY-TOPP assessments had completed and retained assessment certificates and retained the WDE testing security agreement for two years in accordance with WDE requirements. Cause : Improper completion and/or retention of signed testing agreements and training certifications. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure that "WY-TOPP" testing agreements and "AIR" certifications are retained for the prescribed two-year period. Testing agreements and certifications will be retained with the Assistant Superintendent and Administrative Assistant. Effect : Improper test security polices and procedures may compromise the integrity of the state WY-TOPP exams. Recommendation : WSRP recommends that each school within ACSD enforce that faculty who administer state WY-TOPP exams sign the testing security agreement from the WDE and retain them for prescribed two year period. WSRP also recommends that faculty who administer these tests complete and retain their AIR assessment certifications for two years. As an added layer of control, each school should submit their certifications and security agreements to the ACSD business office, who can ensure that these documents are being completed, submitted, and retained in an appropriate fashion.
Criteria : The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Condition : WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Cause : Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Effect : Improper data submitted to WDE may skew the graduation rate calculation. Recommendation : WSRP recommends that each school must be held accountable for obtaining and maintaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure the proper reporting of exit codes for students in PowerSchool. Exit codes will be aligned with WDE exit codes and secretaries will be instructed on documents needing to be kept in the permanent student record files.
Criteria : The Wyoming Department of Education (WDE) requires that teachers and faculty who administer the State of Wyoming Test of Proficiency and Progress (WY-TOPP) assessments complete and retain the American Institutes for Research (AIR) and/or Cambium Assessment Certificates for two years and sign and retain the WDE testing security agreement for two years. Condition : WSRP noted multiple instances where schools within Albany County School District (ACSD) were unable to provide documentation to support that teachers and faculty who administer the WY-TOPP assessments had completed and retained assessment certificates and retained the WDE testing security agreement for two years in accordance with WDE requirements. Cause : Improper completion and/or retention of signed testing agreements and training certifications. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure that "WY-TOPP" testing agreements and "AIR" certifications are retained for the prescribed two-year period. Testing agreements and certifications will be retained with the Assistant Superintendent and Administrative Assistant. Effect : Improper test security polices and procedures may compromise the integrity of the state WY-TOPP exams. Recommendation : WSRP recommends that each school within ACSD enforce that faculty who administer state WY-TOPP exams sign the testing security agreement from the WDE and retain them for prescribed two year period. WSRP also recommends that faculty who administer these tests complete and retain their AIR assessment certifications for two years. As an added layer of control, each school should submit their certifications and security agreements to the ACSD business office, who can ensure that these documents are being completed, submitted, and retained in an appropriate fashion.
Criteria : The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Condition : WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Cause : Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Effect : Improper data submitted to WDE may skew the graduation rate calculation. Recommendation : WSRP recommends that each school must be held accountable for obtaining and maintaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure the proper reporting of exit codes for students in PowerSchool. Exit codes will be aligned with WDE exit codes and secretaries will be instructed on documents needing to be kept in the permanent student record files.
Criteria : The Wyoming Department of Education (WDE) requires that teachers and faculty who administer the State of Wyoming Test of Proficiency and Progress (WY-TOPP) assessments complete and retain the American Institutes for Research (AIR) and/or Cambium Assessment Certificates for two years and sign and retain the WDE testing security agreement for two years. Condition : WSRP noted multiple instances where schools within Albany County School District (ACSD) were unable to provide documentation to support that teachers and faculty who administer the WY-TOPP assessments had completed and retained assessment certificates and retained the WDE testing security agreement for two years in accordance with WDE requirements. Cause : Improper completion and/or retention of signed testing agreements and training certifications. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure that "WY-TOPP" testing agreements and "AIR" certifications are retained for the prescribed two-year period. Testing agreements and certifications will be retained with the Assistant Superintendent and Administrative Assistant. Effect : Improper test security polices and procedures may compromise the integrity of the state WY-TOPP exams. Recommendation : WSRP recommends that each school within ACSD enforce that faculty who administer state WY-TOPP exams sign the testing security agreement from the WDE and retain them for prescribed two year period. WSRP also recommends that faculty who administer these tests complete and retain their AIR assessment certifications for two years. As an added layer of control, each school should submit their certifications and security agreements to the ACSD business office, who can ensure that these documents are being completed, submitted, and retained in an appropriate fashion.
Criteria : The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Condition : WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Cause : Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Effect : Improper data submitted to WDE may skew the graduation rate calculation. Recommendation : WSRP recommends that each school must be held accountable for obtaining and maintaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure the proper reporting of exit codes for students in PowerSchool. Exit codes will be aligned with WDE exit codes and secretaries will be instructed on documents needing to be kept in the permanent student record files.
Criteria : The Wyoming Department of Education (WDE) requires that teachers and faculty who administer the State of Wyoming Test of Proficiency and Progress (WY-TOPP) assessments complete and retain the American Institutes for Research (AIR) and/or Cambium Assessment Certificates for two years and sign and retain the WDE testing security agreement for two years. Condition : WSRP noted multiple instances where schools within Albany County School District (ACSD) were unable to provide documentation to support that teachers and faculty who administer the WY-TOPP assessments had completed and retained assessment certificates and retained the WDE testing security agreement for two years in accordance with WDE requirements. Cause : Improper completion and/or retention of signed testing agreements and training certifications. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure that "WY-TOPP" testing agreements and "AIR" certifications are retained for the prescribed two-year period. Testing agreements and certifications will be retained with the Assistant Superintendent and Administrative Assistant. Effect : Improper test security polices and procedures may compromise the integrity of the state WY-TOPP exams. Recommendation : WSRP recommends that each school within ACSD enforce that faculty who administer state WY-TOPP exams sign the testing security agreement from the WDE and retain them for prescribed two year period. WSRP also recommends that faculty who administer these tests complete and retain their AIR assessment certifications for two years. As an added layer of control, each school should submit their certifications and security agreements to the ACSD business office, who can ensure that these documents are being completed, submitted, and retained in an appropriate fashion.
Criteria : The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Condition : WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Cause : Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Effect : Improper data submitted to WDE may skew the graduation rate calculation. Recommendation : WSRP recommends that each school must be held accountable for obtaining and maintaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure the proper reporting of exit codes for students in PowerSchool. Exit codes will be aligned with WDE exit codes and secretaries will be instructed on documents needing to be kept in the permanent student record files.
Criteria : The Wyoming Department of Education (WDE) requires that teachers and faculty who administer the State of Wyoming Test of Proficiency and Progress (WY-TOPP) assessments complete and retain the American Institutes for Research (AIR) and/or Cambium Assessment Certificates for two years and sign and retain the WDE testing security agreement for two years. Condition : WSRP noted multiple instances where schools within Albany County School District (ACSD) were unable to provide documentation to support that teachers and faculty who administer the WY-TOPP assessments had completed and retained assessment certificates and retained the WDE testing security agreement for two years in accordance with WDE requirements. Cause : Improper completion and/or retention of signed testing agreements and training certifications. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure that "WY-TOPP" testing agreements and "AIR" certifications are retained for the prescribed two-year period. Testing agreements and certifications will be retained with the Assistant Superintendent and Administrative Assistant. Effect : Improper test security polices and procedures may compromise the integrity of the state WY-TOPP exams. Recommendation : WSRP recommends that each school within ACSD enforce that faculty who administer state WY-TOPP exams sign the testing security agreement from the WDE and retain them for prescribed two year period. WSRP also recommends that faculty who administer these tests complete and retain their AIR assessment certifications for two years. As an added layer of control, each school should submit their certifications and security agreements to the ACSD business office, who can ensure that these documents are being completed, submitted, and retained in an appropriate fashion.
Criteria : The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Condition : WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Cause : Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Effect : Improper data submitted to WDE may skew the graduation rate calculation. Recommendation : WSRP recommends that each school must be held accountable for obtaining and maintaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma. Management Response : We agree with the finding as presented and have made changes to internal policies and procedures to ensure the proper reporting of exit codes for students in PowerSchool. Exit codes will be aligned with WDE exit codes and secretaries will be instructed on documents needing to be kept in the permanent student record files.