Audit 378659

FY End

2025-06-30

Total Expended

$1.74M

Findings

Programs

Organization: CITY OF DOUGLAS (WY)

Year: 2025 Accepted: 2026-01-02

Auditor: CARVER FLOREK & JAMES CPA'S

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1167560	2025-002	Material Weakness	Yes	I

Programs

ALN	Program	Spent	Major	Findings
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$1.57M	Yes	1
16.710	PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS	$116,492	Yes	0
16.039	RURAL VIOLENT CRIME INITIATIVE	$25,141	Yes	0
20.205	HIGHWAY PLANNING AND CONSTRUCTION	$17,378	Yes	0
20.600	STATE AND COMMUNITY HIGHWAY SAFETY	$5,880	Yes	0
20.939	SAFE STREETS AND ROADS FOR ALL	$4,289	Yes	0
16.540	JUVENILE JUSTICE AND DELINQUENCY PREVENTION	$2,990	Yes	0

Contacts

Name	Title	Type
GFMWYRZT4LK7	Mary Nicol	Auditee
3073583462	Jason Lund	Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (SEFA) includes federal award activity of the City of Douglas, Wyoming (the City) under programs of the federal government for the year ended June 30, 2025. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and the Audit Requirements for Federal Awards (Uniform Guidance). All federal financial awards received directly from federal agencies as well as federal financial awards passed through other governmental agencies are included in the SEFA. Of the federal expenditures 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 SEFA are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived as described in Note 1 to the City'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. Categorical block grants are recorded at the time of receipt or earlier if the susceptible-to-accrual criteria are met. Cost-reimbursement grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requireemtns have been met.

The City has not utilized the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

No funds have been passed on to subrecipients.

Items with an asterisk (*) are major programs.

Finding Details

Finding 2025-002

2025: Procurement Procedures (Significant Deficiency and Noncompliance) Federal Program: American Recovery Plan Act Federal ALN: 21.027 Criteria: Under 2 CFR 200.214 (previously 200.213) requires the City to verify that contractors are not suspended or debarred from doing business with the federal government. This verification may be accomplished by checking the System for Award Management (SAM.gov) or obtaining a certification from the vendor. Condition and Context: During our testing, we identified two (2) transactions for which suspension and debarment checks were not performed or documented prior to contract award. Cause: Undetermined. Effect or Potential Effect: Failure to perform suspension/debarment checks increases the risk of noncompliance with federal regulations, potential ineligible costs changed to federal programs, and diminished assurance that contracts are awards fairly and to responsible parties. Questioned Costs: None. Identification as a Repeat Finding: No. Recommendation: We recommend that management strengthen procurement procedures to ensure compliance with Uniform Guidance requirements. Specifically: - Perform and document suspension and debarment checks (e.g., through SAM.gov) prior to awarding contracts; and - Provide staff training on federal procurement standards and maintain documentation supporting compliance for each federally funded procurement. Responsible Official's Response: Please see the last page of this report for the response to this finding.