FAC Explorer

Audit 3739

FY End
2023-06-30
Total Expended
$4.74M
Findings
2
Programs
13
Organization: Converse County School District No. 1 (WY)
Year: 2023 Accepted: 2023-11-20
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2168 2023-004 Significant Deficiency - I
578610 2023-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.45M Yes 0
84.371 Striving Readers $760,182 Yes 1
84.010 Title I Grants to Local Educational Agencies $614,062 - 0
84.027 Special Education_grants to States $568,700 - 0
10.555 National School Lunch Program $452,053 - 0
84.287 Twenty-First Century Community Learning Centers $172,520 - 0
84.424 Student Support and Academic Enrichment Program $101,514 - 0
84.367 Improving Teacher Quality State Grants $93,103 - 0
10.553 School Breakfast Program $90,393 - 0
10.582 Fresh Fruit and Vegetable Program $61,468 - 0
84.048 Career and Technical Education -- Basic Grants to States $49,680 - 0
84.365 English Language Acquisition State Grants $8,180 - 0
84.173 Special Education_preschool Grants $7,719 - 0

Contacts

Name Title Type
QKP3N1XLGRB9 Brian Bartz Auditee
3073582942 Jason Lund Auditor
No contacts on file

Notes to SEFA

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

Finding Details

Finding 2023-004
2023-004: Uniform Guidance Written Policies and Procedures - Significant Deficiency in Internal Controls over Compliance ALN Number: 84.371 Criteria: Uniform Guidance policies, 2 CRF Part 180, states written policies and procedures related to internal controls be written and documented in regard to SAM.gov contractor verification of debarment and suspension. Condition: Management was unable to provide written policies and procedures that address the District's responsibility to verify suspension and debarment prior to commencing work under the federal award. Cause: The School District does not have updated written policies that comply with Uniform Guidance. Effect: Non-compliance with the requirements of Uniform Guidance. While detail testing found no unallowed costs, a lack of written policies is not compliant with requirements of Uniform Guidance. Questioned Costs: $0 Recommendation: We recommend that the Board of Trustees and management review Financial Internal Control Policies and ensure that Uniform Guidance policies are compliant with the requirements of Uniform Guidance.
Finding 2023-004
2023-004: Uniform Guidance Written Policies and Procedures - Significant Deficiency in Internal Controls over Compliance ALN Number: 84.371 Criteria: Uniform Guidance policies, 2 CRF Part 180, states written policies and procedures related to internal controls be written and documented in regard to SAM.gov contractor verification of debarment and suspension. Condition: Management was unable to provide written policies and procedures that address the District's responsibility to verify suspension and debarment prior to commencing work under the federal award. Cause: The School District does not have updated written policies that comply with Uniform Guidance. Effect: Non-compliance with the requirements of Uniform Guidance. While detail testing found no unallowed costs, a lack of written policies is not compliant with requirements of Uniform Guidance. Questioned Costs: $0 Recommendation: We recommend that the Board of Trustees and management review Financial Internal Control Policies and ensure that Uniform Guidance policies are compliant with the requirements of Uniform Guidance.