FAC Explorer

Audit 305614

FY End
2023-06-30
Total Expended
$9.09M
Findings
4
Programs
15
Organization: Fremont County School District No. 38 (WY)
Year: 2023 Accepted: 2024-05-06
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396019 2023-001 Significant Deficiency - B
396020 2023-002 Significant Deficiency - B
972461 2023-001 Significant Deficiency - B
972462 2023-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $5.80M Yes 0
84.425 Education Stabilization Fund $1.72M Yes 2
84.010 Title I Grants to Local Educational Agencies $538,684 - 0
10.555 National School Lunch Program $311,930 - 0
84.027 Special Education_grants to States $208,449 - 0
84.060 Indian Education_grants to Local Educational Agencies $140,333 - 0
10.553 School Breakfast Program $116,460 - 0
84.367 Improving Teacher Quality State Grants $99,009 - 0
97.067 Homeland Security Grant Program $50,000 - 0
84.424 Student Support and Academic Enrichment Program $41,643 - 0
10.582 Fresh Fruit and Vegetable Program $27,761 - 0
15.047 Indian Education Facilities, Operations, and Maintenance $23,555 - 0
84.196 Education for Homeless Children and Youth $11,424 - 0
84.358 Rural Education $1,394 - 0
84.173 Special Education_preschool Grants $923 - 0

Contacts

Name Title Type
MLWDMCRNLGJ3 Palmer Schafer Auditee
3078569333 Jason Lund Auditor
No contacts on file

Notes to SEFA

Title: BASIS FOR PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived 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: Fremont County School District #38 does not utilize the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award activity of Fremont County School District #38 under programs of the federal government for the year ended June 30, 2023. 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 the Audit Requirements for Federal Awards (Uniform Guidance). All federal financial awards received directly from federal agencies as well as federal financial awards passed through from other governmental agencies are included in the schedule. Because the schedule presents only a selected portion of the operations of Fremont County School District #38, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Fremont County School District #38.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived 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: Fremont County School District #38 does not utilize the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived 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. Categorical block grants are recorded at the time of receipt or earlier if the susceptible-to-accural criteria are met. Cost-reimbursement grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.
Title: COMMODITIES Accounting Policies: Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived 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: Fremont County School District #38 does not utilize the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance, such as food received from the United States Department of Agriculture, is reported as revenue, at fair market value, on the date received by the District.
Title: INDIRECT COST RATES Accounting Policies: Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived 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: Fremont County School District #38 does not utilize the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Fremont County School District #38 does not utilize the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived 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: Fremont County School District #38 does not utilize the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Funds have been passed on to a subrecipient - Fremont County School District #25 - in the amount of $635,873 for tuition support.

Finding Details

Finding 2023-001
2023-001 Time and Effort Certification Payroll Criteria: The District is required udner Federal OMB and State of Wyoming when working on Federal cost objective to have certification and be incorporated in the supporting documentation. The paystub does not constitute support. Documentation must be signed by the employee and the supervisor containing percent of the time on the Federal grant. A blanket certification can be performed, which should be incorporated in the District's time and effort documentation policy. Condition and context: During our testing of allowability for documentation of employee time and effort for ESSER funds the District did not produce time and effort certification documentation. Cause: The District had changes in key pertinent positions and had new employees. The District should ensure training and employees be updated on required Federal documentation. Recommendation: The District should continue to have Federal, General and State trainings in fiscal management to ensure proper grant requirements are met. Responsible Official's Response: See last page for management's response as prepared on District letterhead.
Finding 2023-002
2023-002 Federal Expenditures Processes Criteria: The District should ensure all payments made on behalf of the District, including re-occurring, perpaid expenditures utilities, credit payments - be presented in the listing of Board warrants for approval. Quotes on expenditures over $10,000 to $25,000 should be documented, and available for documentation support. Expenditures of the District should be presented at the Board meeting as required under WY School statues, purchasing should be followed to ensure to best price purchased. Condition and context: During our testing of expenditures, we noted that: 1. The payment of the credit card amounts involving travel were not approved at the Board level. 2. Purchases over $10,000 did not have quotes - for adequate purchasing solicitation for competitive pricing. Cause: The District had changes in key pertinent positions and had new employees. The District should ensure training and employees be uploaded on required Federal documentation. Recommendation: The District should continue to have Federal, General and State trainings in fiscal management to ensure approval and documentation are maintained. Responsible Official's Response: See last page for management's response are prepared on District letterhead.
Finding 2023-001
2023-001 Time and Effort Certification Payroll Criteria: The District is required udner Federal OMB and State of Wyoming when working on Federal cost objective to have certification and be incorporated in the supporting documentation. The paystub does not constitute support. Documentation must be signed by the employee and the supervisor containing percent of the time on the Federal grant. A blanket certification can be performed, which should be incorporated in the District's time and effort documentation policy. Condition and context: During our testing of allowability for documentation of employee time and effort for ESSER funds the District did not produce time and effort certification documentation. Cause: The District had changes in key pertinent positions and had new employees. The District should ensure training and employees be updated on required Federal documentation. Recommendation: The District should continue to have Federal, General and State trainings in fiscal management to ensure proper grant requirements are met. Responsible Official's Response: See last page for management's response as prepared on District letterhead.
Finding 2023-002
2023-002 Federal Expenditures Processes Criteria: The District should ensure all payments made on behalf of the District, including re-occurring, perpaid expenditures utilities, credit payments - be presented in the listing of Board warrants for approval. Quotes on expenditures over $10,000 to $25,000 should be documented, and available for documentation support. Expenditures of the District should be presented at the Board meeting as required under WY School statues, purchasing should be followed to ensure to best price purchased. Condition and context: During our testing of expenditures, we noted that: 1. The payment of the credit card amounts involving travel were not approved at the Board level. 2. Purchases over $10,000 did not have quotes - for adequate purchasing solicitation for competitive pricing. Cause: The District had changes in key pertinent positions and had new employees. The District should ensure training and employees be uploaded on required Federal documentation. Recommendation: The District should continue to have Federal, General and State trainings in fiscal management to ensure approval and documentation are maintained. Responsible Official's Response: See last page for management's response are prepared on District letterhead.