FAC Explorer

Finding 502896 (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.

Corrective Action Plan

2023-001: Significant Deficiency - Audit Completion and Submission to Federal Government Compliance Area: Reporting (L) In September 2024, the Fremont County Commission hired a certified public accountant specifically to assist with and ultimately direct the audit preparation beginning with the fiscal year ending June 30, 2024. In addition, the Treasurer's office also hired one additional financial staff member in August 2023 to assist with various tasks including grant oversight and accounts receivable throughout the year and general audit preparation.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1079338 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