FAC Explorer

Audit 300480

FY End
2023-06-30
Total Expended
$2.52M
Findings
2
Programs
16
Organization: Johnson County, Wyoming (WY)
Year: 2023 Accepted: 2024-03-29
Auditor: Porter Muirhead Cornia & Howard

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389519 2023-003 Material Weakness - L
965961 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $1.33M Yes 1
20.205 Highway Planning and Construction $315,366 - 0
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $93,727 - 0
20.106 Airport Improvement Program $83,313 - 0
93.558 Temporary Assistance for Needy Families $48,817 - 0
93.243 Covid-19 - Substance Abuse and Mental Health Services_projects of Regional and National Significance $30,869 - 0
93.069 Public Health Emergency Preparedness $23,065 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $22,822 - 0
97.042 Emergency Management Performance Grants $20,619 - 0
93.387 National and State Tobacco Control Program $14,936 - 0
20.106 Covid-19 - Airport Improvement Program $13,800 - 0
16.575 Crime Victim Assistance $9,968 - 0
93.268 Immunization Cooperative Agreements $4,586 - 0
97.067 Homeland Security Grant Program $3,969 - 0
93.600 Head Start $697 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $21 - 0

Contacts

Name Title Type
C2VYSF9L34L3 Jackie Camino Auditee
3076847272 Diane Cox Auditor
No contacts on file

Notes to SEFA

Title: Johnson County Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the cash 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Johnson County, Wyoming has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Johnson County, Wyoming under programs of the federal government for the year ended June 30, 2023. The information 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 Johnson County, Wyoming, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Johnson County, Wyoming.
Title: Payment in Lieu of Taxes (PILT) – Federal Assistance Listing Number 15.226 Accounting Policies: Expenditures reported on the Schedule are reported on the cash 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Johnson County, Wyoming has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. To compensate local taxing units for the loss of taxes from Federally-owned and acquired lands, the Office of the Secretary, Department of the Interior makes direct payments to local governments that lost real property taxes because the jurisdiction contains eligible acres of PILT entitlement land under public law 97-258, as amended, 31 U.S.C. 6901-6907. Payments are unrestricted as to use by local governments and the program is excluded from coverage under Uniform Guidance. Consequently, the program has been excluded from the Schedule of Expenditures of Federal Awards and the determination of major programs as there is no expenditure or other requirements for the entitlement program. During the fiscal year ended June 30, 2023, the County recognized $1,268,050 of PILT entitlement as income.

Finding Details

Finding 2023-003
2023-003 Material Weakness in Internal Control over Compliance Program: Local Assistance and Tribal Consistency (LATCF) Federal Assistance Listing Number: 21.032 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Grant year: 2023 Applicable Pass-through Entity: Direct Award Criteria or Specific Requirement The County should have a system in place to provide reasonable assurance that reports of Federal awards submitted to the Federal awarding agency include all activity of the reporting period, are supported by underlying accounting or performance records, and are fairly presented in accordance with program requirements. Condition The County submitted the annual Obligation and Expenditure Report required by the grant for the calendar year 2022 reporting period. The County reported all expenditures under "Category 4: Other Governmental Purposes – Other Purposes Not Listed Above." There was no general ledger or other records used as the basis for the reports. Cause To efficiently and quickly complete the report, the County reported the expenditures as other governmental purposes rather than the more specific categories provided in the reporting template. Effect or Potential Effect The information provided to the Federal awarding agency was categorized incorrectly. Questioned Costs None Context There was only one annual report submitted during the time period tested. Identification of a Repeat Finding This is not a repeat finding. Recommendation The County should use general ledger reports or other reliable records to categorize the expenditures as outlined by the Report Guidance for the Local Assistance the Tribal Consistency Fund provided by the U.S. Department of Treasury dated September 2022. Views of Responsible Officials County staff will continue to increase their knowledge on proper reporting requirement including specific reporting requirement for the different types of grants received by the County and required reporting under each grant. Additionally, the County will implement review processes to ensure reports filed are done completely and accurately.
Finding 2023-003
2023-003 Material Weakness in Internal Control over Compliance Program: Local Assistance and Tribal Consistency (LATCF) Federal Assistance Listing Number: 21.032 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Grant year: 2023 Applicable Pass-through Entity: Direct Award Criteria or Specific Requirement The County should have a system in place to provide reasonable assurance that reports of Federal awards submitted to the Federal awarding agency include all activity of the reporting period, are supported by underlying accounting or performance records, and are fairly presented in accordance with program requirements. Condition The County submitted the annual Obligation and Expenditure Report required by the grant for the calendar year 2022 reporting period. The County reported all expenditures under "Category 4: Other Governmental Purposes – Other Purposes Not Listed Above." There was no general ledger or other records used as the basis for the reports. Cause To efficiently and quickly complete the report, the County reported the expenditures as other governmental purposes rather than the more specific categories provided in the reporting template. Effect or Potential Effect The information provided to the Federal awarding agency was categorized incorrectly. Questioned Costs None Context There was only one annual report submitted during the time period tested. Identification of a Repeat Finding This is not a repeat finding. Recommendation The County should use general ledger reports or other reliable records to categorize the expenditures as outlined by the Report Guidance for the Local Assistance the Tribal Consistency Fund provided by the U.S. Department of Treasury dated September 2022. Views of Responsible Officials County staff will continue to increase their knowledge on proper reporting requirement including specific reporting requirement for the different types of grants received by the County and required reporting under each grant. Additionally, the County will implement review processes to ensure reports filed are done completely and accurately.