FAC Explorer

Audit 42128

FY End
2022-06-30
Total Expended
$1.81M
Findings
10
Programs
22
Organization: Fremont County, Wyoming (WY)
Year: 2022 Accepted: 2023-07-23
Auditor: Carver Florek & James CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50961 2022-003 Significant Deficiency - I
50962 2022-004 Significant Deficiency - L
50963 2022-004 Significant Deficiency - L
50964 2022-004 Significant Deficiency - L
50965 2022-004 Significant Deficiency - L
627403 2022-003 Significant Deficiency - I
627404 2022-004 Significant Deficiency - L
627405 2022-004 Significant Deficiency - L
627406 2022-004 Significant Deficiency - L
627407 2022-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.666 Schools and Roads - Grants to Counties $698,421 Yes 2
93.069 Public Health Emergency Preparedness $92,330 - 0
97.042 Emergency Management Performance Grants $79,158 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $78,794 - 0
93.558 Temporary Assistance for Needy Families $71,621 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $64,941 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $64,926 - 0
21.019 Coronavirus Relief Fund $50,570 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $42,057 - 0
20.205 Highway Planning and Construction $39,961 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $36,174 - 0
93.268 Immunization Cooperative Agreements $32,437 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $28,236 - 0
16.588 Violence Against Women Formula Grants $19,016 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $15,333 - 0
16.575 Crime Victim Assistance $10,983 - 0
93.387 National and State Tobacco Control Program (b) $9,139 - 0
97.067 Homeland Security Grant Program $5,392 - 0
20.616 National Priority Safety Programs $4,693 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,716 - 0
16.607 Bulletproof Vest Partnership Program $1,683 - 0
90.404 2018 Hava Election Security Grants $288 - 0

Contacts

Name Title Type
YNSGC1PFN8KS Jim Anderson Auditee
3073321099 Jason Lund Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, as suchthe same as the financial statement of the County. The information in the schedule is presented inaccordance with requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards. Such expenditures are recognized following thecost principles contained in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited to reimbursement. Negative amounts shown on the Schedule representadjustments or credits made in the normal course of business to amounts reported as expenditures in prioryears. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Criteria: The County of Fremont should have processes in place to verify any entity(vendor) with which the County spends Federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. Condition: The Accounts Payable / Treasurer department did not have controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the County. Cause and Effect: There was not a control in place to ensure that vendors or contractors the County entered into contracts with were not suspended or debarred before contracts were executed. Without a reliable control in place to ensure compliance, the County could enter into a contract with a suspended or debarred party. Repeat Finding: No Recommendation: We recommend that the Fremont County put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and should consider adopt a policy on procurement for debarment.
Finding 2022-004
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Finding 2022-004
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Finding 2022-004
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Finding 2022-004
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Finding 2022-003
Criteria: The County of Fremont should have processes in place to verify any entity(vendor) with which the County spends Federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. Condition: The Accounts Payable / Treasurer department did not have controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the County. Cause and Effect: There was not a control in place to ensure that vendors or contractors the County entered into contracts with were not suspended or debarred before contracts were executed. Without a reliable control in place to ensure compliance, the County could enter into a contract with a suspended or debarred party. Repeat Finding: No Recommendation: We recommend that the Fremont County put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and should consider adopt a policy on procurement for debarment.
Finding 2022-004
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Finding 2022-004
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Finding 2022-004
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Finding 2022-004
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.