FAC Explorer

Audit 47902

FY End
2022-06-30
Total Expended
$3.14M
Findings
8
Programs
11
Organization: Weston County School District No. One (WY)
Year: 2022 Accepted: 2023-01-15
Auditor: Leo Riley & CO Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41558 2022-002 Significant Deficiency Yes P
41559 2022-002 Significant Deficiency Yes P
41560 2022-002 Significant Deficiency Yes P
41561 2022-002 Significant Deficiency Yes P
618000 2022-002 Significant Deficiency Yes P
618001 2022-002 Significant Deficiency Yes P
618002 2022-002 Significant Deficiency Yes P
618003 2022-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $193,400 - 0
84.371 Striving Readers $155,884 - 0
84.010 Title I Grants to Local Educational Agencies $147,540 - 0
84.367 Improving Teacher Quality State Grants $147,540 - 0
84.424 Student Support and Academic Enrichment Program $60,683 - 0
10.553 School Breakfast Program $57,882 - 0
10.555 National School Lunch Program $29,391 - 0
84.287 Twenty-First Century Community Learning Centers $12,409 - 0
84.173 Special Education_preschool Grants $3,656 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,616 - 0
84.425 Education Stabilization Fund $26 Yes 1

Contacts

Name Title Type
M56BPAZNJ1N7 Angela Holliday Auditee
3077464451 W. Paul Stille Auditor
No contacts on file

Notes to SEFA

Title: CHILD NUTRITION CLUSTER (10.555/10.553/10.559) Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Weston County School District No. One and is presented on theaccrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of thebasic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal reimbursement for the National School Lunch Program are based on approved rates for services provided and are not reimbursements for specific expenditures.Therefore, this amount represents cash received rather than federal expenditures.
Title: CONTINGENCIES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Weston County School District No. One and is presented on theaccrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of thebasic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The School District receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants.Compliance with the grants is subject to audit by various government agencies whichmay impose sanctions in the event of noncompliance. Management believes that theyhave complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact.
Title: NON-CASH AWARDS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Weston County School District No. One and is presented on theaccrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of thebasic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-cash awards received uinder the Commodity Supplemental Food (CFDA #10.555) and are reflected at the estimated value provided by the donor.
Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Weston County School District No. One and is presented on theaccrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of thebasic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District provided no funds to subrecipients during the year.

Finding Details

Finding 2022-002
FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
Finding 2022-002
FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
Finding 2022-002
FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
Finding 2022-002
FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
Finding 2022-002
FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
Finding 2022-002
FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
Finding 2022-002
FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
Finding 2022-002
FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.