FAC Explorer

Audit 47641

FY End
2022-06-30
Total Expended
$13.95M
Findings
2
Programs
21
Organization: Sweetwater County School District #1 (WY)
Year: 2022 Accepted: 2023-01-12
Auditor: Skogen Cometto & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46807 2022-001 Material Weakness - B
623249 2022-001 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.31M - 0
10.553 School Breakfast Program $749,329 - 0
21.019 Coronavirus Relief Fund $722,946 - 0
84.371 Striving Readers $293,190 Yes 0
10.559 Summer Food Service Program for Children $284,293 - 0
84.367 Improving Teacher Quality State Grants $269,382 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $194,359 - 0
84.424 Student Support and Academic Enrichment Program $153,654 - 0
84.048 Career and Technical Education -- Basic Grants to States $123,853 - 0
84.425 Education Stabilization Fund $104,863 Yes 0
84.027 Special Education_grants to States $102,088 Yes 0
10.555 National School Lunch Program $79,385 - 0
10.558 Child and Adult Care Food Program $76,842 - 0
66.039 National Clean Diesel Emissions Reduction Program $59,895 - 0
10.582 Fresh Fruit and Vegetable Program $36,133 - 0
84.961 Homeless Education $15,177 - 0
84.173 Special Education_preschool Grants $9,477 Yes 0
93.569 Community Services Block Grant $6,588 - 0
84.287 Twenty-First Century Community Learning Centers $3,090 - 0
84.365 English Language Acquisition State Grants $2,658 - 0
84.010 Title I Grants to Local Educational Agencies $837 - 0

Contacts

Name Title Type
JPUDH3CXB657 Scot Duncan Auditee
3073523400 Roxy L Skogen, CPA Auditor
No contacts on file

Notes to SEFA

Title: Commodities Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of Sweetwater County School District No. 1 under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and the Audit Requirements for Federal Awards (Uniform Guidance). All federal financial awards received directly from federal agencies as well as federal financial awards passed through from other governmental agencies are included in the schedule. Of the federal expenditures presented in the schedule, the District provided no federal awards to subrecipients. Because the schedule presents only a selected portion of the operations of Sweetwater County School District No. 1, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Sweetwater County School District No. 1. Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived as described in Note 1 to the Districts basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Categorical block grants are recorded at the time of receipt or earlier if the susceptible-to accrual criteria are met. Cost-reimbursement grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. De Minimis Rate Used: N Rate Explanation: The District did not use the de minimis cost rate. The District uses an indirect cost rate that ranges from 4.68% - 6.29% as approved by the Wyoming Department of Education. Nonmonetary assistance, such as food received from the United States Department ofAgriculture, is reported as revenue, at fair market value, on the date received by the District.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of Sweetwater County School District No. 1 under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and the Audit Requirements for Federal Awards (Uniform Guidance). All federal financial awards received directly from federal agencies as well as federal financial awards passed through from other governmental agencies are included in the schedule. Of the federal expenditures presented in the schedule, the District provided no federal awards to subrecipients. Because the schedule presents only a selected portion of the operations of Sweetwater County School District No. 1, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Sweetwater County School District No. 1. Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived as described in Note 1 to the Districts basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Categorical block grants are recorded at the time of receipt or earlier if the susceptible-to accrual criteria are met. Cost-reimbursement grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. De Minimis Rate Used: N Rate Explanation: The District did not use the de minimis cost rate. The District uses an indirect cost rate that ranges from 4.68% - 6.29% as approved by the Wyoming Department of Education. No funds have been passed on to subrecipients.
Title: School Assistance in Federally Affected Areas Impact Aid CFDA No. 84.041 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of Sweetwater County School District No. 1 under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and the Audit Requirements for Federal Awards (Uniform Guidance). All federal financial awards received directly from federal agencies as well as federal financial awards passed through from other governmental agencies are included in the schedule. Of the federal expenditures presented in the schedule, the District provided no federal awards to subrecipients. Because the schedule presents only a selected portion of the operations of Sweetwater County School District No. 1, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Sweetwater County School District No. 1. Expenditures reported on the schedule are reported on the same basis of accounting used in preparation of the fund financial statements from which the information was derived as described in Note 1 to the Districts basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Categorical block grants are recorded at the time of receipt or earlier if the susceptible-to accrual criteria are met. Cost-reimbursement grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. De Minimis Rate Used: N Rate Explanation: The District did not use the de minimis cost rate. The District uses an indirect cost rate that ranges from 4.68% - 6.29% as approved by the Wyoming Department of Education. The District receives funding through the School Assistance in Federally Affected Areas. No expenditures were incurred during the fiscal year and the funds are reflected as restricted at year end.

Finding Details

Finding 2022-001
Criteria or Specific Requirement Allowable Costs/Cost Principles ? Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.430(i) indicates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition An employee that was hired to work in an allowable position subsequently accepted another position within the District. The District paid the employee from August 2021 through January 2022 charging the cost to the federal award. The unallowed charge was discovered when the employee was asked to complete the semi-annual certification. Cause When it was discovered, the District noted that a correction should be made to remove the payroll cost charged, but due to a breakdown in the internal controls, the correction was not made. District personnel failed to follow through on the required paperwork. Effect or Potential Effect The error resulted in an overstatement of revenue requested for the ESSER award. Expenditures of special revenue fund were overstatement and expenditures of general fund were understated. There was also a misstatement of the amounts due to/from other funds. Questioned Cost Salary and benefits charged to federal award $53,239. Identification as a Repeat Finding This a not a repeat finding. Recommendation The District should return the funds to the Wyoming Department of Education. The District needs to revisit internal control processes regarding verification of employees being charged to federal awards throughout the award period rather than just when requesting semi-annual certifications. The District needs to review the monitoring process to ensure that when an adjusting entries is noted as being required that follow through happens to complete the process, in a timely manner. View of Responsible Officials Please refer to the District?s Corrective Action Plan.
Finding 2022-001
Criteria or Specific Requirement Allowable Costs/Cost Principles ? Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.430(i) indicates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition An employee that was hired to work in an allowable position subsequently accepted another position within the District. The District paid the employee from August 2021 through January 2022 charging the cost to the federal award. The unallowed charge was discovered when the employee was asked to complete the semi-annual certification. Cause When it was discovered, the District noted that a correction should be made to remove the payroll cost charged, but due to a breakdown in the internal controls, the correction was not made. District personnel failed to follow through on the required paperwork. Effect or Potential Effect The error resulted in an overstatement of revenue requested for the ESSER award. Expenditures of special revenue fund were overstatement and expenditures of general fund were understated. There was also a misstatement of the amounts due to/from other funds. Questioned Cost Salary and benefits charged to federal award $53,239. Identification as a Repeat Finding This a not a repeat finding. Recommendation The District should return the funds to the Wyoming Department of Education. The District needs to revisit internal control processes regarding verification of employees being charged to federal awards throughout the award period rather than just when requesting semi-annual certifications. The District needs to review the monitoring process to ensure that when an adjusting entries is noted as being required that follow through happens to complete the process, in a timely manner. View of Responsible Officials Please refer to the District?s Corrective Action Plan.