FAC Explorer

Audit 334684

FY End
2024-06-30
Total Expended
$3.34M
Findings
10
Programs
11
Organization: Crook County School District 1 (WY)
Year: 2024 Accepted: 2024-12-23
Auditor: Leo Riley & CO Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516693 2024-002 Significant Deficiency - AB
516694 2024-002 Significant Deficiency - AB
516695 2024-002 Significant Deficiency - AB
516696 2024-002 Significant Deficiency - AB
516697 2024-002 Significant Deficiency - AB
1093135 2024-002 Significant Deficiency - AB
1093136 2024-002 Significant Deficiency - AB
1093137 2024-002 Significant Deficiency - AB
1093138 2024-002 Significant Deficiency - AB
1093139 2024-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $335,821 - 0
84.027 Special Education Grants to States $240,319 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $115,540 Yes 1
84.287 Twenty-First Century Community Learning Centers $84,730 - 0
84.425 Education Stabilization Fund $83,063 - 0
84.424 Student Support and Academic Enrichment Program $61,429 - 0
10.582 Fresh Fruit and Vegetable Program $53,515 - 0
10.553 School Breakfast Program $42,079 - 0
10.555 National School Lunch Program $34,535 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,845 - 0
84.173 Special Education Preschool Grants $2,295 Yes 1

Contacts

Name Title Type
ZDJURMUDKKV3 Pamela Garman Auditee
3072832299 Paul Stille Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1. BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the acccrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The company has elected not to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has not used the de minimis 10% indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Crook County School District 1 and is presented on the accrual basis of accounting. The information in this schedule is presented in the accordance with the requirements of the Uniform Guidance "Audits of State, Local Governments, and Non-Profit Organizations". Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basis financial statements.
Title: NOTE 2. CHILD NUTRITION CLUSTER (CFDA 10.553/10.555) Accounting Policies: Expenditures reported on the Schedule are reported on the acccrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The company has elected not to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has not used the de minimis 10% indirect cost rate. Federal reimbursement for the National School Lunch Program are based on approved rates for services provided and are not reimbursements for specific expenditures. Therefore, this amount represents cash received rather than federal expenditures.
Title: NOTE 3. CONTINGENCIES Accounting Policies: Expenditures reported on the Schedule are reported on the acccrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The company has elected not to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has not used the de minimis 10% indirect cost rate. The School District receives funds under various federal grant programs and such assitance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact.
Title: NOTE 4. NON-CASH AWARDS Accounting Policies: Expenditures reported on the Schedule are reported on the acccrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The company has elected not to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has not used the de minimis 10% indirect cost rate. Non-cash awards received under the Commodity Supplemental Food (CFDA #10.555) are reflected at the estimated value provided by the donor.
Title: NOTE 5. SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the acccrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The company has elected not to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has not used the de minimis 10% indirect cost rate. The District provided no funds to subrecipients during the year.

Finding Details

Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Finding 2024-002
Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.