FAC Explorer

Finding 1079338 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-10-15
Audit: 324836
Organization: Fremont County, Wyoming (WY)
Auditor: Carver Florek & James Cpa's

AI Summary

  • Core Issue: The County has missed the nine-month deadline for audit submission for four consecutive years.
  • Impacted Requirements: Compliance with 2 CFR Part 200 Subpart F 200.501 regarding timely audit submissions.
  • Recommended Follow-Up: Increase staffing or hire a consultant to ensure timely submission of financial records to auditors.

Finding Text

2023-001: Significant Deficiency - Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501 - Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient's year-end. Condition: For the fourth year in the row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in non-compliance. Repeat Finding: Yes Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 502896 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.28M
10.666 Schools and Roads - Grants to Counties $669,751
21.032 Local Assistance and Tribal Consistency Fund $136,706
97.042 Emergency Management Performance Grants $88,377
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $60,040
93.558 Temporary Assistance for Needy Families $57,329
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $45,571
16.738 Edward Byrne Memorial Justice Assistance Grant Program $42,722
93.959 Block Grants for Prevention and Treatment of Substance Abuse $35,499
93.387 National and State Tobacco Control Program $20,243
16.575 Crime Victim Assistance $19,756
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $18,253
16.588 Violence Against Women Formula Grants $16,675
93.268 Immunization Cooperative Agreements $14,043
97.067 Homeland Security Grant Program $12,645
20.205 Highway Planning and Construction $9,787
16.607 Bulletproof Vest Partnership Program $9,264
93.069 Public Health Emergency Preparedness $7,200
20.616 National Priority Safety Programs $6,320
20.600 State and Community Highway Safety $5,000
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $3,077
93.917 Hiv Care Formula Grants $2,058
16.540 Juvenile Justice and Delinquency Prevention $-15,333