Audit 80816

FY End
2022-06-30
Total Expended
$976,481
Findings
10
Programs
15
Organization: Big Horn County (MT)
Year: 2022 Accepted: 2023-03-30

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
88853 2022-012 Material Weakness Yes P
88854 2022-012 Material Weakness Yes P
88855 2022-012 Material Weakness Yes P
88856 2022-012 Material Weakness Yes P
88926 2022-011 - - I
665295 2022-012 Material Weakness Yes P
665296 2022-012 Material Weakness Yes P
665297 2022-012 Material Weakness Yes P
665298 2022-012 Material Weakness Yes P
665368 2022-011 - - I

Contacts

Name Title Type
E29AD46LK367 Mike Opie Auditee
4066559700 Curtis D Wyss Auditor
No contacts on file

Notes to SEFA

Title: DONATED PPE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government under programs of the federal government for the year ended June 30, 2022. The Information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the government, it is not intended to and does not present the financial position or changes in net position of the government.Expenditures reported on the schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The estimated Fair Market Value (FMV) of donated PPE for the year ended June 30, 2022 was $0 (unaudited).

Finding Details

SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.