FAC Explorer

Audit 302740

FY End
2023-09-30
Total Expended
$561.66M
Findings
4
Programs
19
Organization: Wyoming Department of Transportation (WY)
Year: 2023 Accepted: 2024-04-05
Auditor: McGee Hearne & Paiz LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392393 2023-002 Significant Deficiency - L
392394 2023-002 Significant Deficiency - L
968835 2023-002 Significant Deficiency - L
968836 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $40.29M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $15.09M Yes 0
20.205 Highway Planning and Construction $13.04M Yes 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $8.30M - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $5.82M - 0
20.600 State and Community Highway Safety $2.47M Yes 1
20.616 National Priority Safety Programs $2.34M Yes 1
20.218 National Motor Carrier Safety $2.03M Yes 0
20.237 Commercial Vehicle Information Systems and Networks $1.40M Yes 0
20.200 Highway Research and Development Program $703,392 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $293,598 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $199,093 - 0
95.001 High Intensity Drug Trafficking Areas Program $106,335 - 0
20.215 Highway Training and Education $98,857 - 0
20.607 Alcohol Open Container Requirements $98,120 - 0
97.067 Homeland Security Grant Program $55,000 - 0
16.001 Law Enforcement Assistance_narcotics and Dangerous Drugs_laboratory Analysis $49,151 - 0
20.240 Fuel Tax Evasion-Intergovernmental Enforcement Effort $26,400 - 0
20.933 National Infrastructure Investments $9,368 - 0

Contacts

Name Title Type
ZPACM3JHV295 Mattie Bray Auditee
3077774469 Brittany Wilson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) is presented on the cash basis of accounting. In this basis of accounting, expenses are recognized upon payment by the Department, receipt of obligation of authority, and request for reimbursement. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for State, Local and Indicial Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are now allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Department uses an indirect cost rate, approved by the Federal Highway Administration, as it applies to programs funded by that agency. The Department used an 8.23% indirect cost rate through October 31, 2016. A rate of 11% was approved and applied to new projects beginning November 1, 2016. The rate of 11% is applied to existing projects when the project changes to a new activity or phase after November 1, 2016; current project activities as of November 1, 2016 will continue with the previous rate of 8.23%. An exception is for projects let to construction phase after March 31, 2016, the Department will use the rate of 11% on construction activity transactions starting November 1, 2016. For other programs not awarded by the Federal Highway Administration, the Department does not charge indirect costs under the de minimis rate. The Federal Highway Administration approved the 11% indirect cost rate for the period of October 1, 2020 to September 30, 2024. The accompanying Schedule includes the Federal award activity of the Department under programs of the Federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the Department, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Department.

Finding Details

Finding 2023-002
Criteria: Per 2 CFR Appendix A to Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier sub-awards $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-Award Reporting System (FSRS). The non-Federal entity must report each obligating action no later than the end of the month following the month in which the obligation was made. Condition/context: During testing, it was determined the Department did not submit the required reports to the FSRS following the obligation of federal funds, as required under the FFATA. Cause: The Department did not have adequate controls in place to verify the necessary reports were being properly submitted within the required time period under FFATA. Effect: Per 2 CFR 200.339, if a non-Federal entity fails to comply with Federal statutes, regulations or the terms and conditions of a Federal award, the Federal awarding agency or pass-through entity may impose additional conditions, as described in §200.208 Specific conditions. If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned costs: None. Identification as a repeat finding: No. Recommendation: We recommend the Department review its internal controls surrounding FFATA reporting and train all program managers responsible for federal funds on the processes in place to ensure all individuals responsible for completing and submitting the reports are properly trained to do so. Views of responsible officials: Management concurs with the finding. See Exhibit I for corrective action plan.
Finding 2023-002
Criteria: Per 2 CFR Appendix A to Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier sub-awards $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-Award Reporting System (FSRS). The non-Federal entity must report each obligating action no later than the end of the month following the month in which the obligation was made. Condition/context: During testing, it was determined the Department did not submit the required reports to the FSRS following the obligation of federal funds, as required under the FFATA. Cause: The Department did not have adequate controls in place to verify the necessary reports were being properly submitted within the required time period under FFATA. Effect: Per 2 CFR 200.339, if a non-Federal entity fails to comply with Federal statutes, regulations or the terms and conditions of a Federal award, the Federal awarding agency or pass-through entity may impose additional conditions, as described in §200.208 Specific conditions. If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned costs: None. Identification as a repeat finding: No. Recommendation: We recommend the Department review its internal controls surrounding FFATA reporting and train all program managers responsible for federal funds on the processes in place to ensure all individuals responsible for completing and submitting the reports are properly trained to do so. Views of responsible officials: Management concurs with the finding. See Exhibit I for corrective action plan.
Finding 2023-002
Criteria: Per 2 CFR Appendix A to Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier sub-awards $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-Award Reporting System (FSRS). The non-Federal entity must report each obligating action no later than the end of the month following the month in which the obligation was made. Condition/context: During testing, it was determined the Department did not submit the required reports to the FSRS following the obligation of federal funds, as required under the FFATA. Cause: The Department did not have adequate controls in place to verify the necessary reports were being properly submitted within the required time period under FFATA. Effect: Per 2 CFR 200.339, if a non-Federal entity fails to comply with Federal statutes, regulations or the terms and conditions of a Federal award, the Federal awarding agency or pass-through entity may impose additional conditions, as described in §200.208 Specific conditions. If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned costs: None. Identification as a repeat finding: No. Recommendation: We recommend the Department review its internal controls surrounding FFATA reporting and train all program managers responsible for federal funds on the processes in place to ensure all individuals responsible for completing and submitting the reports are properly trained to do so. Views of responsible officials: Management concurs with the finding. See Exhibit I for corrective action plan.
Finding 2023-002
Criteria: Per 2 CFR Appendix A to Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier sub-awards $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-Award Reporting System (FSRS). The non-Federal entity must report each obligating action no later than the end of the month following the month in which the obligation was made. Condition/context: During testing, it was determined the Department did not submit the required reports to the FSRS following the obligation of federal funds, as required under the FFATA. Cause: The Department did not have adequate controls in place to verify the necessary reports were being properly submitted within the required time period under FFATA. Effect: Per 2 CFR 200.339, if a non-Federal entity fails to comply with Federal statutes, regulations or the terms and conditions of a Federal award, the Federal awarding agency or pass-through entity may impose additional conditions, as described in §200.208 Specific conditions. If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned costs: None. Identification as a repeat finding: No. Recommendation: We recommend the Department review its internal controls surrounding FFATA reporting and train all program managers responsible for federal funds on the processes in place to ensure all individuals responsible for completing and submitting the reports are properly trained to do so. Views of responsible officials: Management concurs with the finding. See Exhibit I for corrective action plan.