FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
funds to align with when they are spent. All of the grants noted with the condition above are cost
reimbursement grants and are not funded until proper reporting and draw down requests are filed.
Context
Not applicable
Cause
The District's internal control system regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-003 - CASH MANAGEMENT
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
No
Condition
The District's management of cash flow related to federal grant programs is lacking effectiveness.
Delays in timely drawdowns and reporting have led to several grants remaining undrawn for periods
extending across fiscal year ends. Moreover, the frequent interfund borrowings have complicated
accounting processes significantly.
Criteria
Grant administration requires a more frequent and punctual drawdown process to ensure that grant
funds match expenditure requirements. Since all mentioned grants operate on a cost reimbursement
basis, funds are released only upon the submission of accurate reporting and drawdown requests.
Context
The District became aware of its non-compliance with the State of Wyoming and had to appeal for
forgiveness to safeguard against missing out on over $2 million in ESSER grant funding.
Cause
The District's inadequate management of cash flow for federal grant programs stems from a
combination of limited resources and weak internal controls. Delays in drawdowns and reporting,
along with frequent interfund borrowings, have extended the retention of grants across fiscal year
ends, further complicated by the district's abnormal financial resources compared to others, enabling
this situation to persist. Currently, the Business Manager carries the exclusive burden of these tasks.
Effect
The District's failure to effectively invest significant sums owed by various grant programs for
covered program expenditures results in unreimbursed funds, directly impacting its free cash flow for
operational expenses funded by federal grants. Subsequently, the district resorts to borrowing from
other funds, causing accounting complications.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
To resolve the issue, the District should strengthen internal controls and allocate additional
resources to support grant management activities. Improved communication between departments
involved in grant management is crucial, as is reducing reliance on interfund borrowings through
better cash flow forecasting. Establishing regular monitoring and reporting systems will provide
visibility into grant fund status and facilitate smoother accounting processes.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.
FINDING 2023-004 - SEGREGATION OF DUTIES
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The number of employees performing accounting and bookkeeping duties in the beginning of the
year was not sufficient to provide an adequate segregation of duties.
Criteria
Circumstances permitting, accounting and bookkeeping duties should be assigned to different
individuals to promote safeguarding of assets and accuracy of financial information.
Context
Noted throughout the finding.
Cause
The District has limited resources that minimize the possibility to segregate the functions within the
business office and was in the process of hiring and filling positions to mitigate the associated risks.
The positions were filled but during the beginning of the audit period there was a period when this
risk was present.
Effect
Because of the limited number of individuals involved in the accounting and bookkeeping functions,
there is a greater risk that assets will not be properly safeguarded and that errors in financial
information will occur and not be detected in a timely manner. This was only applicable to the
beginning of the audit period before hires were made.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
None at this time given adequate hires have been made.
Response and Views of Responsible Officials
See corrective action plan.