FAC Explorer

Audit 51042

FY End
2022-06-30
Total Expended
$1.19M
Findings
2
Programs
12
Organization: Park County (WY)
Year: 2022 Accepted: 2023-01-04
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48451 2022-001 Significant Deficiency - I
624893 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $559,574 Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $188,590 - 0
93.558 Temporary Assistance for Needy Families $63,826 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $54,716 - 0
97.042 Emergency Management Performance Grants $48,500 - 0
97.067 Homeland Security Grant Program $47,132 - 0
16.575 Crime Victim Assistance $28,172 - 0
21.019 Coronavirus Relief Fund $18,020 - 0
16.588 Violence Against Women Formula Grants $10,911 - 0
93.069 Public Health Emergency Preparedness $9,540 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $8,511 - 0
93.268 Immunization Cooperative Agreements $7,984 - 0

Contacts

Name Title Type
XJCSB1LZES24 Barb Poley Auditee
3075278630 Jason Lund Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The Schedule of Expenditures of Federal Awards (SEFA) has been prepared on the cash basis of accounting consistent with the definition of federal awards expended as defined in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Information on the Federal Program: Assistance Listing Number: 21.027 Department Agency: Department of the Treasury State Department: n/a - Direct Compliance Area: Procurement & Suspension & Debarment (I) Criteria: The County should have written standards of conduct in place to verify any entity(vendor) with which the County spends federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. The written standard should address conduct covering conflicts of interest governing the performance of its employees engaged in the selection, award, and administration of contracts (Uniform Guidance Section 200.318(c) and 45 CFR sections 52.203-13 and 52.203-16). Condition: The County did not have written controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the County. Additionally, we found the County?s written conflicts of interest policy to be vague. Cause: County personnel have not obtained sufficient training related to grant administration. Effect or Potential Effect: The County could enter into a contract with a suspended or debarred party or have a conflict of interest that is undetected. Questioned Costs: None. Repeat Finding: No. Recommendation: The County should adopt written policies that satisfy the requirements of Uniform Guidance associated with suspension, debarment, and conflicts of interest. Furthermore, we recommend that County personnel seek out training related to grant administration. Views of Responsible Official: See the following page for the County?s response to this finding.
Finding 2022-001
Information on the Federal Program: Assistance Listing Number: 21.027 Department Agency: Department of the Treasury State Department: n/a - Direct Compliance Area: Procurement & Suspension & Debarment (I) Criteria: The County should have written standards of conduct in place to verify any entity(vendor) with which the County spends federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. The written standard should address conduct covering conflicts of interest governing the performance of its employees engaged in the selection, award, and administration of contracts (Uniform Guidance Section 200.318(c) and 45 CFR sections 52.203-13 and 52.203-16). Condition: The County did not have written controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the County. Additionally, we found the County?s written conflicts of interest policy to be vague. Cause: County personnel have not obtained sufficient training related to grant administration. Effect or Potential Effect: The County could enter into a contract with a suspended or debarred party or have a conflict of interest that is undetected. Questioned Costs: None. Repeat Finding: No. Recommendation: The County should adopt written policies that satisfy the requirements of Uniform Guidance associated with suspension, debarment, and conflicts of interest. Furthermore, we recommend that County personnel seek out training related to grant administration. Views of Responsible Official: See the following page for the County?s response to this finding.