FAC Explorer

Audit 385845

FY End
2025-06-30
Total Expended
$1.87M
Findings
2
Programs
16
Organization: Sheridan County (WY)
Year: 2025 Accepted: 2026-02-05
Auditor: PORTER MUIRHEAD CORNIA & HOWARD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172553 2025-005 Material Weakness Yes I
1172554 2025-005 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.569 COMMUNITY SERVICES BLOCK GRANT $338,547 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $333,203 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $225,697 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $94,349 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $57,443 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $54,293 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $44,552 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $36,640 Yes 0
10.664 COOPERATIVE FORESTRY ASSISTANCE $31,942 Yes 0
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $30,575 Yes 0
15.230 INVASIVE AND NOXIOUS PLANT MANAGEMENT $30,305 Yes 0
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $22,515 Yes 0
15.631 PARTNERS FOR FISH AND WILDLIFE $17,000 Yes 1
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $8,489 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $3,066 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $364 Yes 0

Contacts

Name Title Type
H2JQJKZU65E8 Cameron Duff Auditee
3076752910 Erin Graham Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Sheridan County, Wyoming under programs of the federal government for the year ended June 30, 2025. The information in the 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 Sheridan County, Wyoming, it is not intended to and does not present the financial position, changes in net position, or cash flows of Sheridan County, Wyoming. Sheridan County‘s basic financial statements include the operations of the Hospital, which expended $5,384,486 in federal awards which is not included in Sheridan County, Wyoming’s schedule of expenditures of federal awards during the year ended June 30, 2025. Our compliance audit, described in the “Opinion on Each Major Federal Program” does not include the operations of the Hospital because the component unit releases its own audited compliance reports
To compensate local taxing units for the loss of taxes from Federally-owned and acquired lands, the Office of the Secretary, Department of the Interior makes direct payments to local governments that lost real property taxes because the jurisdiction contains eligible acres of PILT entitlement land under public law 97-258, as amended, 31 U.S.C. 6901-6907. Payments are unrestricted as to use by local governments and the program is excluded from coverage under Uniform Guidance. Consequently, the program has been excluded from the Schedule of Expenditures of Federal Awards and the determination of major programs as there is no expenditure or other requirements for the entitlement program. During the fiscal year ended June 30, 2025, the County recognized $1,335,351 of PILT entitlement as income.

Finding Details

Finding 2025-005
Significant Deficiencies in Internal Control over Compliance 2025-005 – Procurement, Suspension and Debarment Program: Partners for Fish and Wildlife Federal Assistance Listing No: 15.631 Federal Agency: U.S. Department of Interior Federal Award Identification Number: F22AC02789-00/F21AC02494-00 Year: 2024 Criteria or Specific Requirement Uniform Guidance requires non-federal entities to maintain written procurement procedures that provide for full and open competition and comply with applicable federal, state, and local laws and regulations. In addition, 2 CFR §180 and §200.213 require non-federal entities to ensure that vendors receiving federal funds are not suspended or debarred, and to have procedures in place to verify vendor eligibility prior to contract award. Condition The Weed & Pest District does not have formal, written policies or procedures governing procurement activities, including required procurement methods, documentation standards, and approval thresholds. Additionally, the Weed & Pest District lacks documented procedures to verify and confirm that vendors are not suspended or debarred prior to entering into contracts or making payments with federal funds. Independently, we verified that the contractor was not suspended or debarred. Independently, we verified that the contractor was not suspended or debarred. Cause Weed and Pest District has not established formal procurement and suspension and debarment policies due to limited administrative resources and a reliance on informal practices rather than documented policies. Effect or Potential Effect Without formal procurement and suspension and debarment policies, Weed & Pest District faces an increased risk of noncompliance with federal regulations. This raises the likelihood of unallowable activities or questioned costs, reduced competition, procurement inefficiencies, and potential contracts with ineligible vendors. Continued noncompliance could result in required repayment of federal funds, or other sanctions from grantor agencies. Questioned Costs None identified. Context The Weed & Pest District did not have formal policies for procurement, suspension and debarment. Identification of a Repeat Finding No Recommendation We recommend that Weed and Pest District develop, adopt, and implement written procurement and suspension and debarment policies and procedures in accordance with Uniform Guidance. Alternatively, Weed and Pest District could consider adopting the County’s procurement and suspension and debarment policies. In addition, Weed and Pest District should establish processes and controls to ensure compliance with these policies. Views of Responsible Officials Management agrees with the finding and plans to develop and formally adopt procurement and suspension and debarment policies. Implementation is expected to occur during the next fiscal year.