FAC Explorer

Audit 394868

FY End
2025-06-30
Total Expended
$1.96M
Findings
2
Programs
4
Organization: Fremont County Association of Governments (WY)
Year: 2025 Accepted: 2026-03-26
Auditor: CARVER FLOREK & JAMES CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1187260 2025-003 Material Weakness Yes C
1187261 2025-003 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $772,305 Yes 1
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $684,151 Yes 1
93.569 COMMUNITY SERVICES BLOCK GRANT $477,983 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $21,739 Yes 0

Contacts

Name Title Type
JNC2NEE3L5Q5 Timothy Nichols Auditee
3078569782 Jason Lund Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Fremont County Association of Governments (the Association) under programs of the federal government for the year ended June 30, 2025. 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 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 from other governmental agencies are included in the schedule. Because the schedule presents only a selected portion of the operations of the Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Association.
Expenditures reported on the schedule 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 Association’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. * Denotes major program.
The Association does not utilize the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-003
2025-003 Reimbursement Request Approval Documentation – Significant Deficiency Criteria: Reimbursement requests should be prepared and approved by responsible officials of the Association who are noted in internal policies, and such procedures should be documented. Condition: During our testing, we noted that all reimbursement requests sampled did not contain documentation of the preparation and approval procedures. Cause: Undetermined. Effect: The Association did not follow their policy for preparation and approval of the reimbursement requests, which allows for the possibility of having such requests be for expenditures outside of the program or expenditure period. Recommendation: We recommend that the Association develops a more comprehensive system to ensure that all reimbursement requests have proper documentation to represent the preparation and approval process.