FAC Explorer

Audit 5222

FY End
2023-06-30
Total Expended
$3.08M
Findings
2
Programs
12
Organization: Washakie County School District #1 (WY)
Year: 2023 Accepted: 2023-12-04
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3192 2023-002 Significant Deficiency - P
579634 2023-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $547,576 - 0
84.027 Special Education_grants to States $457,715 - 0
10.555 National School Lunch Program $346,064 - 0
84.287 Twenty-First Century Community Learning Centers $156,650 - 0
84.367 Improving Teacher Quality State Grants $109,307 - 0
84.424 Student Support and Academic Enrichment Program $90,900 - 0
10.553 School Breakfast Program $76,231 - 0
84.048 Career and Technical Education -- Basic Grants to States $36,727 - 0
84.371 Striving Readers $24,936 - 0
84.425 Education Stabilization Fund $22,468 Yes 0
10.582 Fresh Fruit and Vegetable Program $19,848 - 0
84.173 Special Education_preschool Grants $8,872 - 0

Contacts

Name Title Type
J5NMBN27LNS7 Charlie Cauffman Auditee
3073479286 Jason Lund Auditor
No contacts on file

Notes to SEFA

Title: BASIS FOR PRESENTATION Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1 to the District's 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. Previously the District's SEFA has been presented on a cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes federal grant activity of Washakie County School District #1. The information in the schedule is presented in accordance with requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1 to the District's 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. Previously the District's SEFA has been presented on a cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal program expenditures included in the accompanying schedule are presented on the modified accrual basis of accounting as described in Note 1 to the District's 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. Previously the District's SEFA has been presented on a cash basis of accounting. The District did not pass through any funds to subrecipients. There were no loans/loan guarantees. Items with an asterisk (*) are major programs. Non-monetary assistance is reported in the schedule at fair market value of commodities received and disbursed.

Finding Details

Finding 2023-002
2023-002: Internal Control Purchase Order Approval Criteria: The District should follow its Grant Management Procedures over requisition and purchase orders. Condition & Cause: During our testing over grant expenditures, we found 2 out of 25 transactions tested, that the invoice date preceded the date of the final approved purchase order. Additionally, we found that for one project, the District was not preparing and approving the appropriate supporting vouchers, including signed perjury statements, for payments subsequent to the originial voucher/payment on the project. Effect: The District could make purchases prior to proper authorization. Repeat Finding: No. Recommendation: In accordance with the District's policy, the District should not receive goods and services prior to final approval of the purchase order. Additionally, the District should prepare a separate voucher for each individual check/payment. Responsible Official's Response: Please see the last page for maangement's response as prepared on District letterhead.
Finding 2023-002
2023-002: Internal Control Purchase Order Approval Criteria: The District should follow its Grant Management Procedures over requisition and purchase orders. Condition & Cause: During our testing over grant expenditures, we found 2 out of 25 transactions tested, that the invoice date preceded the date of the final approved purchase order. Additionally, we found that for one project, the District was not preparing and approving the appropriate supporting vouchers, including signed perjury statements, for payments subsequent to the originial voucher/payment on the project. Effect: The District could make purchases prior to proper authorization. Repeat Finding: No. Recommendation: In accordance with the District's policy, the District should not receive goods and services prior to final approval of the purchase order. Additionally, the District should prepare a separate voucher for each individual check/payment. Responsible Official's Response: Please see the last page for maangement's response as prepared on District letterhead.