FAC Explorer

Audit 48860

FY End
2022-06-30
Total Expended
$4.22M
Findings
4
Programs
31
Organization: Albany County, Wyoming (WY)
Year: 2022 Accepted: 2023-01-04
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47335 2022-002 Significant Deficiency - P
47336 2022-002 Significant Deficiency - P
623777 2022-002 Significant Deficiency - P
623778 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.45M Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $168,463 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $148,336 - 0
16.585 Drug Court Discretionary Grant Program $124,076 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $116,016 - 0
93.788 Opioid Str $104,143 - 0
97.042 Emergency Management Performance Grants $82,020 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $73,487 - 0
90.404 2018 Hava Election Security Grants $64,476 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $54,890 - 0
93.569 Community Services Block Grant $51,823 - 0
21.023 Emergency Rental Assistance Program $50,406 - 0
93.558 Temporary Assistance for Needy Families $49,867 - 0
21.019 Coronavirus Relief Fund $46,676 - 0
97.039 Hazard Mitigation Grant $46,626 - 0
16.575 Crime Victim Assistance $40,358 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $35,646 - 0
93.387 National and State Tobacco Control Program (b) $27,939 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $20,600 - 0
93.069 Public Health Emergency Preparedness $9,600 - 0
10.664 Cooperative Forestry Assistance $7,500 - 0
95.001 High Intensity Drug Trafficking Areas Program $6,772 - 0
16.588 Violence Against Women Formula Grants $6,435 - 0
97.067 Homeland Security Grant Program $6,139 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $3,810 - 0
16.607 Bulletproof Vest Partnership Program $3,789 - 0
20.600 State and Community Highway Safety $2,785 - 0
93.940 Hiv Prevention Activities_health Department Based $1,023 - 0
93.268 Immunization Cooperative Agreements $305 - 0
15.904 Historic Preservation Fund Grants-in-Aid $215 - 0
16.543 Missing Children's Assistance $166 - 0

Contacts

Name Title Type
LKDJDLMKAKF5 Tracy Fletcher Auditee
3077212504 Jason Lund Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes federal grant activity of Albany County. The County receives federal awards both directly from federal agencies and indirectly through pass-through entities. Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting. The information in the schedule is presented in accordance with requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002: SEFA Preparation ? Significant Deficiency Criteria: The County should have controls in place to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is prepared accurately and in accordance with Uniform Guidance. Condition: We found that the County reported an internal transfer as an expenditure on the SEFA. Cause: The County mistakenly recorded the internal transfer of funds as an expense. Effect: An overstatement of the preliminary SEFA that was submitted for audit, this has been corrected in the SEFA presented in this report. Recommendation: We recommend that management take greater care to identify internal transfers, ensuring that transfers are not reported on the SEFA.
Finding 2022-002
2022-002: SEFA Preparation ? Significant Deficiency Criteria: The County should have controls in place to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is prepared accurately and in accordance with Uniform Guidance. Condition: We found that the County reported an internal transfer as an expenditure on the SEFA. Cause: The County mistakenly recorded the internal transfer of funds as an expense. Effect: An overstatement of the preliminary SEFA that was submitted for audit, this has been corrected in the SEFA presented in this report. Recommendation: We recommend that management take greater care to identify internal transfers, ensuring that transfers are not reported on the SEFA.
Finding 2022-002
2022-002: SEFA Preparation ? Significant Deficiency Criteria: The County should have controls in place to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is prepared accurately and in accordance with Uniform Guidance. Condition: We found that the County reported an internal transfer as an expenditure on the SEFA. Cause: The County mistakenly recorded the internal transfer of funds as an expense. Effect: An overstatement of the preliminary SEFA that was submitted for audit, this has been corrected in the SEFA presented in this report. Recommendation: We recommend that management take greater care to identify internal transfers, ensuring that transfers are not reported on the SEFA.
Finding 2022-002
2022-002: SEFA Preparation ? Significant Deficiency Criteria: The County should have controls in place to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is prepared accurately and in accordance with Uniform Guidance. Condition: We found that the County reported an internal transfer as an expenditure on the SEFA. Cause: The County mistakenly recorded the internal transfer of funds as an expense. Effect: An overstatement of the preliminary SEFA that was submitted for audit, this has been corrected in the SEFA presented in this report. Recommendation: We recommend that management take greater care to identify internal transfers, ensuring that transfers are not reported on the SEFA.