FAC Explorer

Audit 2928

FY End
2023-06-30
Total Expended
$2.40M
Findings
2
Programs
12
Organization: Sublette County School District #1 (WY)
Year: 2023 Accepted: 2023-11-13
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1679 2023-002 Significant Deficiency - I
578121 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $653,208 Yes 1
84.371 Striving Readers $431,177 - 0
84.027 Special Education_grants to States $311,396 - 0
10.555 National School Lunch Program $267,210 - 0
84.010 Title I Grants to Local Educational Agencies $240,838 - 0
84.424 Student Support and Academic Enrichment Program $70,254 - 0
32.009 Emergency Connectivity Fund Program $49,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $36,019 - 0
10.582 Fresh Fruit and Vegetable Program $35,284 - 0
10.553 School Breakfast Program $33,319 - 0
84.173 Special Education_preschool Grants $6,403 - 0
21.019 Coronavirus Relief Fund $4,150 - 0

Contacts

Name Title Type
RV3TJGL4BSY4 Vern McAdams Auditee
3073675402 Jason Lund Auditor
No contacts on file

Notes to SEFA

Title: BASIS FOR PRESENTATION Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1, to the District's basic financial statements. 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to utilize the 10 percent de minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards includes federal grant activity of Sublette County School District #1. The information in the schedule is presented in accordance with requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1, to the District's basic financial statements. 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to utilize the 10 percent de minimis indirect cost rate. Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1, to the District's basic financial statements. 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. The District has not elected to utilize the 10 percent de minimis indirect cost rate. The District did not pass through any funds to subrecipients. There were no loans/loan guarantees. Items with an asterisk(*) are major programs. Non-monetary assistance is reported in the schedule at fair market value of commodities received and disbursed.

Finding Details

Finding 2023-002
2023-002 - Procurment, Debarment & Suspension Certification Finding Criteria: 2 CFR Part 200.214 and 2 CFR Part 180 provides that entities who are suspended or debarred shall be excluded from financial and non-financial assistance and benefits under Federal Programs and activities. Accordingly, the District should follow their written policy/procedure for ensuring that vendors paid with federal funds are not suspected or debarred from doing business with the federal government. Condition: During our testing we found one instance where the Distrct had not checks SAMS.GOV, prior to making a purchase, to determine if the vendor was suspended or debarred from doing business with the District under a Federal Award. Cause and Effect: The District has a policy and process in place to check for suspension/debarment for all transactions except for purchases made with credit cards. However, the District checked afterwards, and this vendor was neither suspended or debarred. Repeat Finding: No Recommendation: We recommend that the District implements a process to scrutinize purchases with credit cards by verifying if a vendor is either suspended or debarred prior to commencing work under any contracts funded by the Federal Government.
Finding 2023-002
2023-002 - Procurment, Debarment & Suspension Certification Finding Criteria: 2 CFR Part 200.214 and 2 CFR Part 180 provides that entities who are suspended or debarred shall be excluded from financial and non-financial assistance and benefits under Federal Programs and activities. Accordingly, the District should follow their written policy/procedure for ensuring that vendors paid with federal funds are not suspected or debarred from doing business with the federal government. Condition: During our testing we found one instance where the Distrct had not checks SAMS.GOV, prior to making a purchase, to determine if the vendor was suspended or debarred from doing business with the District under a Federal Award. Cause and Effect: The District has a policy and process in place to check for suspension/debarment for all transactions except for purchases made with credit cards. However, the District checked afterwards, and this vendor was neither suspended or debarred. Repeat Finding: No Recommendation: We recommend that the District implements a process to scrutinize purchases with credit cards by verifying if a vendor is either suspended or debarred prior to commencing work under any contracts funded by the Federal Government.