FAC Explorer

Audit 7621

FY End
2023-06-30
Total Expended
$3.03M
Findings
4
Programs
13
Organization: Big Horn County School District #1 (WY)
Year: 2023 Accepted: 2023-12-20
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5677 2023-003 Significant Deficiency - I
5678 2023-004 Significant Deficiency - C
582119 2023-003 Significant Deficiency - I
582120 2023-004 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
84.371 Striving Readers $737,460 Yes 2
84.010 Title I Grants to Local Educational Agencies $420,148 - 0
84.027 Special Education_grants to States $337,661 - 0
10.555 National School Lunch Program $243,054 - 0
93.558 Temporary Assistance for Needy Families $100,002 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $95,729 - 0
84.367 Improving Teacher Quality State Grants $43,843 - 0
10.559 Summer Food Service Program for Children $34,461 - 0
10.582 Fresh Fruit and Vegetable Program $25,622 - 0
84.048 Career and Technical Education -- Basic Grants to States $25,507 - 0
84.425 Education Stabilization Fund $20,710 Yes 0
84.173 Special Education_preschool Grants $4,585 - 0
10.556 Special Milk Program for Children $902 - 0

Contacts

Name Title Type
DFNMD8KY8GV1 Richard Parker Auditee
3075482254 Jason Lund Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: This schedule has been prepared on the GAAP basis of accounting consistent with the definition of federal awards expended as defined in the Uniform Guidance. Items with an asterisk (*) are major programs. De Minimis Rate Used: N Rate Explanation: The de minimis indirect cost method was not utilized. This schedule has been prepared on the GAAP basis of accounting consistent with the definition of federal awards expended as defined in the Uniform Guidance. Items with an asterisk (*) are major programs. The de minimis indirect cost method was not utilized.
Title: Note 2 Accounting Policies: This schedule has been prepared on the GAAP basis of accounting consistent with the definition of federal awards expended as defined in the Uniform Guidance. Items with an asterisk (*) are major programs. De Minimis Rate Used: N Rate Explanation: The de minimis indirect cost method was not utilized. There were no loan/loan guarantees related to the schedule of expenditures of federal awards.
Title: Note 3 Accounting Policies: This schedule has been prepared on the GAAP basis of accounting consistent with the definition of federal awards expended as defined in the Uniform Guidance. Items with an asterisk (*) are major programs. De Minimis Rate Used: N Rate Explanation: The de minimis indirect cost method was not utilized. This is non-monetary assistance in the form of PPE supplies provided by the State of Wyoming.
Title: Note 4 Accounting Policies: This schedule has been prepared on the GAAP basis of accounting consistent with the definition of federal awards expended as defined in the Uniform Guidance. Items with an asterisk (*) are major programs. De Minimis Rate Used: N Rate Explanation: The de minimis indirect cost method was not utilized. The Wholesale Value of Commodities in the amount of $33,215 is noncash financial assistance (this includes DoD FFV Program). This non-monetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: Note 5 Accounting Policies: This schedule has been prepared on the GAAP basis of accounting consistent with the definition of federal awards expended as defined in the Uniform Guidance. Items with an asterisk (*) are major programs. De Minimis Rate Used: N Rate Explanation: The de minimis indirect cost method was not utilized. No amounts were passed to subrecipients.

Finding Details

Finding 2023-003
2023-003: Written Policy for Debarred, Suspended Vendors Federal Assistance listing Number: 84.371 Compliance Area: Procurement & Suspension & Debarment (I) Type of Finding: Significant Deficiency Questioned Costs: None Criteria: The District should have written standards of conduct in place to verify any entity (vendor) with which the District 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 and contractors 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: During our audit, we found that the District did not have written controls in place to ensure that vendors were not suspended, debarred, or included on the list of vendors prior to entering into a contract. Identification as a repeat finding: No. Recommendation: We recommend that the District put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and adopts a formal policy on procurment for debarment.
Finding 2023-004
2023-004: Cash Request Reimbursements Federal Asisstance Listing Number: 84.371 Compliance Area: Cash (c) Type of Finding: Significant Deficiency Questioned Costs: None Criteria: In accordance with 2 CFR subsection 200.305 the District should seek to minimize the time elapsing between expenditures and cash requests. The District should have written procedures addressing the timing of cash requests. Condition: We found that the District did not have written procedures addressing the timing of cash requests, furthermore we found the District was over twelve months behind in requesting grant funds. Identification as a repeat finding: No. Recommendation: The District should submit Federal cash drawdown requests on a monthly basis relating to the expenditures.
Finding 2023-003
2023-003: Written Policy for Debarred, Suspended Vendors Federal Assistance listing Number: 84.371 Compliance Area: Procurement & Suspension & Debarment (I) Type of Finding: Significant Deficiency Questioned Costs: None Criteria: The District should have written standards of conduct in place to verify any entity (vendor) with which the District 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 and contractors 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: During our audit, we found that the District did not have written controls in place to ensure that vendors were not suspended, debarred, or included on the list of vendors prior to entering into a contract. Identification as a repeat finding: No. Recommendation: We recommend that the District put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and adopts a formal policy on procurment for debarment.
Finding 2023-004
2023-004: Cash Request Reimbursements Federal Asisstance Listing Number: 84.371 Compliance Area: Cash (c) Type of Finding: Significant Deficiency Questioned Costs: None Criteria: In accordance with 2 CFR subsection 200.305 the District should seek to minimize the time elapsing between expenditures and cash requests. The District should have written procedures addressing the timing of cash requests. Condition: We found that the District did not have written procedures addressing the timing of cash requests, furthermore we found the District was over twelve months behind in requesting grant funds. Identification as a repeat finding: No. Recommendation: The District should submit Federal cash drawdown requests on a monthly basis relating to the expenditures.