FAC Explorer

Audit 341169

FY End
2024-06-30
Total Expended
$4.75M
Findings
6
Programs
16
Organization: City of Casper (WY)
Year: 2024 Accepted: 2025-02-04
Auditor: Ketel Thorstenson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
521206 2024-001 Significant Deficiency - I
521207 2024-001 Significant Deficiency - I
521208 2024-001 Significant Deficiency - I
1097648 2024-001 Significant Deficiency - I
1097649 2024-001 Significant Deficiency - I
1097650 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $400,000 Yes 0
15.916 Outdoor Recreation Acquisition, Development and Planning $233,096 - 0
20.507 Federal Transit Formula Grants $217,123 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $157,461 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $134,130 - 0
93.575 Child Care and Development Block Grant $112,781 - 0
14.248 Community Development Block Grants Section 108 Loan Guarantees $109,000 - 0
15.611 Wildlife Restoration and Basic Hunter Education and Safety $20,000 - 0
16.588 Violence Against Women Formula Grants $19,020 - 0
16.607 Bulletproof Vest Partnership Program $14,113 - 0
16.575 Crime Victim Assistance $13,044 - 0
97.067 Homeland Security Grant Program $11,921 - 0
20.616 National Priority Safety Programs $8,860 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $8,549 - 0
20.600 State and Community Highway Safety $4,946 - 0
10.727 Inflation Reduction Act Urban & Community Forestry Program $4,857 - 0

Contacts

Name Title Type
HXH4C4Y14JR5 Jill Johnson Auditee
3072357570 Jeff Yennie Auditor
No contacts on file

Notes to SEFA

Title: Note 3 – Loans Outstanding Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Casper (the City) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City. Expenditures reported on the Schedule are reported on the accrual 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. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The City has the following loan balance under federally guaranteed loan programs outstanding at June 30, 2024: U.S. Department of Housing and Urban Development Community Development Block Grants - Section 108 Loan Gaurantees, Assistance Listing Number 14.248, Amount as of June 30, 2024: $54,000.

Finding Details

Finding 2024-001
2024-001 FINDING: Procurement, Suspension, and Debarment Policy Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: A search for suspended and debarred vendors was not performed prior to awarding a construction contract with federal funding. The construction contractor was not suspended or debarred. Criteria and Effect: Not performing a search could result in the City contracting with a vendor that is suspended or debarred from doing business with the federal government, resulting in noncompliance. Repeat Finding from Prior Year: No Recommendation Management should adhere to their written procurement policies and verify all vendors are not suspended or debarred by searching SAM.gov, or other methods. Additionally, documentation should be retained that the search was performed. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-001
2024-001 FINDING: Procurement, Suspension, and Debarment Policy Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: A search for suspended and debarred vendors was not performed prior to awarding a construction contract with federal funding. The construction contractor was not suspended or debarred. Criteria and Effect: Not performing a search could result in the City contracting with a vendor that is suspended or debarred from doing business with the federal government, resulting in noncompliance. Repeat Finding from Prior Year: No Recommendation Management should adhere to their written procurement policies and verify all vendors are not suspended or debarred by searching SAM.gov, or other methods. Additionally, documentation should be retained that the search was performed. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-001
2024-001 FINDING: Procurement, Suspension, and Debarment Policy Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: A search for suspended and debarred vendors was not performed prior to awarding a construction contract with federal funding. The construction contractor was not suspended or debarred. Criteria and Effect: Not performing a search could result in the City contracting with a vendor that is suspended or debarred from doing business with the federal government, resulting in noncompliance. Repeat Finding from Prior Year: No Recommendation Management should adhere to their written procurement policies and verify all vendors are not suspended or debarred by searching SAM.gov, or other methods. Additionally, documentation should be retained that the search was performed. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-001
2024-001 FINDING: Procurement, Suspension, and Debarment Policy Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: A search for suspended and debarred vendors was not performed prior to awarding a construction contract with federal funding. The construction contractor was not suspended or debarred. Criteria and Effect: Not performing a search could result in the City contracting with a vendor that is suspended or debarred from doing business with the federal government, resulting in noncompliance. Repeat Finding from Prior Year: No Recommendation Management should adhere to their written procurement policies and verify all vendors are not suspended or debarred by searching SAM.gov, or other methods. Additionally, documentation should be retained that the search was performed. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-001
2024-001 FINDING: Procurement, Suspension, and Debarment Policy Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: A search for suspended and debarred vendors was not performed prior to awarding a construction contract with federal funding. The construction contractor was not suspended or debarred. Criteria and Effect: Not performing a search could result in the City contracting with a vendor that is suspended or debarred from doing business with the federal government, resulting in noncompliance. Repeat Finding from Prior Year: No Recommendation Management should adhere to their written procurement policies and verify all vendors are not suspended or debarred by searching SAM.gov, or other methods. Additionally, documentation should be retained that the search was performed. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-001
2024-001 FINDING: Procurement, Suspension, and Debarment Policy Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: A search for suspended and debarred vendors was not performed prior to awarding a construction contract with federal funding. The construction contractor was not suspended or debarred. Criteria and Effect: Not performing a search could result in the City contracting with a vendor that is suspended or debarred from doing business with the federal government, resulting in noncompliance. Repeat Finding from Prior Year: No Recommendation Management should adhere to their written procurement policies and verify all vendors are not suspended or debarred by searching SAM.gov, or other methods. Additionally, documentation should be retained that the search was performed. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.