Audit 367786

Finding 2024-001: 93.217 - Family Planning - Services Project Grant (Title X) - Material Weakness Compliance Requirement: Reporting Criteria: Per Federal Funding Accountability and Transparency Act Code of Federal Regulations (CFR) Part 170, recipients of grants are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: During our testing of internal controls over compliance related to reporting, we noted the Council did not report the subaward information to the FSRS and accordingly failed to comply with reporting requirements and key data elements. Questioned Costs: None Cause: The Council did not have adequate controls in place to ensure compliance with applicable federal requirements. WYOMING HEALTH COUNCIL Schedule Of Findings And Questioned Costs (Continued) For The Year Ended December 31, 2024 Page -- Effect: The Council was not in compliance with reporting subaward data through FSRS as prescribed in the Uniform Guidance. Recommendation: We recommend that the Council implement procedures and controls to ensure that subawards of $30,000 or more are properly reported to the FSRS in a timely manner. Response: Wyoming Health Council entered all missede 2024 first-tier subawards into SAM.gov using the correct obligation dates as of September 19, 2025. As FSRS was officially retired on March 8, 2025, all reporting was completed in SAM.gov, the current federal reporting platform. Procedures and Controls Implemented: • Developed and implemented a Monthly FFATA/SAM.gov Reporting Checklist and secondary review process. • Designated the Executive Director as the responsible official for verifying timely entry of subawards. • Integrated a reconciliation step into the monthly close process to ensure all new and modified subawards greater than $30,000 are reported by the end of the month following the obligation date. • Prepared and will approve a formal policy and procedure for FFATA/SAM.gov reporting by September 26, 2025, which will be added to the compliance manual and communicated to all responsible staff.