MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.
MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.
SIGNIFICANT DEFICIENCIES FINDING 2022-006 - SEGREGATION OF DUTIES Program information This finding applies to all federal awards. Repeat Finding from Prior Year Yes Condition The number of employees performing accounting and bookkeeping duties in the beginning of the year was not sufficient to provide an adequate segregation of duties. Criteria Circumstances permitting, accounting and bookkeeping duties should be assigned to different individuals to promote safeguarding of assets and accuracy of financial information. Context Noted throughout the finding. Cause The District has limited resources that minimize the possibility to segregate the functions within the business office and was in the process of hiring and filling positions to mitigate the associated risks. The positions were filled but during the beginning of the audit period there was a period when this risk was present. Effect Because of the limited number of individuals involved in the accounting and bookkeeping functions, there is a greater risk that assets will not be properly safeguarded and that errors in financial information will occur and not be detected in a timely manner. This was only applicable to the beginning of the audit period before hires were made. Questioned Costs Not applicable Sampling Method Not applicable Recommendation None at this time given adequate hires have been made. Response and Views of Responsible Officials See corrective action plan.