FAC Explorer

Audit 335855

FY End
2024-06-30
Total Expended
$952,843
Findings
2
Programs
7
Organization: Fremont County Weed and Pest District (WY)
Year: 2024 Accepted: 2025-01-06
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517738 2024-005 Significant Deficiency - I
1094180 2024-005 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
15.631 Partners for Fish and Wildlife $584,509 Yes 1
15.034 Agriculture on Indian Lands $179,923 - 0
15.230 Invasive and Noxious Plant Management $67,024 - 0
15.517 Fish and Wildlife Coordination Act $42,295 - 0
10.712 Great American Outdoors Act Deferred Maintenance Program $40,000 - 0
10.699 Partnership Agreements $31,092 - 0
10.718 Infrastructure Investment and Jobs Act Capital Maintenance and Improvement $8,000 - 0

Contacts

Name Title Type
LDM8L5BJWNS3 Aaron Foster Auditee
3073321052 Jason Lund Auditor
No contacts on file

Notes to SEFA

Title: 1. BASIS FOR PRESENTATION Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1 to the District's basic finanical 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: The District has not elected to utilize the 10 percent de minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards includes federal grant activity of the District. The information in the schedule is presented in accordance with requirements of Title 2 CFR Part 200, Uniform Adminstratie Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Title: 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1 to the District's basic finanical 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: The District has not elected to utilize the 10 percent de minimis indirect cost rate. Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1 to the District's basic finanical 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. The District has not elected to utilize the 10 percent de minimis indirect cost rate. The District did not pass through any funds to subrecipients. There were no loans/loan guarantees. Items with an asterisk (*) are major programs.

Finding Details

Finding 2024-005
Finding 2024-005 Written Policies and Procedures and Other Control Activities - Significant Deficiency Criteria: Uniform Guidance requries that the District has written policies to ensure consistency in how federal funds are handled, provide clear framework for staff and facilitate audit compliance. Furthermore, the District should have a clear and documented process that addresses approval of federal expenditures and to verify vendors are neither suspended nor debarred. Condition: During our audit we found that the District does not have written policies and procedures that address how to manage the procurement process, determine allowable costs, document authorization of expenditures and other applicable matters. Furthermore, we found that the District does not have a formal process to document the District manager's approval of federal expenditures nor is there a process in place to verify if a vendor is suspended or debarred. Cause: As the District has not spent over $750,000 in federal awards for many years, they were unaware of certain requirements as set forth by Uniform Guidance. Effect: Noncompliance with the requirements of Uniform Guidance. Recommendation: We recommend that the District implements written policies and procedures that adequately address all applicable compliance points including authorization and verification of suspension and debarment. Response: Please see the last page for managements response to this finding.
Finding 2024-005
Finding 2024-005 Written Policies and Procedures and Other Control Activities - Significant Deficiency Criteria: Uniform Guidance requries that the District has written policies to ensure consistency in how federal funds are handled, provide clear framework for staff and facilitate audit compliance. Furthermore, the District should have a clear and documented process that addresses approval of federal expenditures and to verify vendors are neither suspended nor debarred. Condition: During our audit we found that the District does not have written policies and procedures that address how to manage the procurement process, determine allowable costs, document authorization of expenditures and other applicable matters. Furthermore, we found that the District does not have a formal process to document the District manager's approval of federal expenditures nor is there a process in place to verify if a vendor is suspended or debarred. Cause: As the District has not spent over $750,000 in federal awards for many years, they were unaware of certain requirements as set forth by Uniform Guidance. Effect: Noncompliance with the requirements of Uniform Guidance. Recommendation: We recommend that the District implements written policies and procedures that adequately address all applicable compliance points including authorization and verification of suspension and debarment. Response: Please see the last page for managements response to this finding.