FAC Explorer

Finding 5678 (2023-004)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2023-12-20
Audit: 7621
Organization: Big Horn County School District #1 (WY)
Auditor: Carver Florek & James Cpa's

AI Summary

  • Core Issue: The District lacks written procedures for timely cash requests, leading to delays over twelve months in requesting grant funds.
  • Impacted Requirements: Compliance with 2 CFR 200.305, which mandates minimizing the time between expenditures and cash requests.
  • Recommended Follow-Up: Implement monthly submission of Federal cash drawdown requests to align with expenditures.

Finding Text

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.

Corrective Action Plan

Our regular federal awards are being regularly submitted on a monthly basis by our bookkeeper. The finding is related to our newer grants that were awarded WYBILT specfically, and the ESSER III - ARP and were taken on by the business manager. We also had our GEER II award that had delays in cash requests. At different points in the year multiple changes in requirements in what to provide for documentation, caused a delay in doing cash requests. The business manager will work to shorten the amount of time this process takes in the upcoming year. We have fewer grants that will be tracked which will help in getting the time between expenditures and when cash is requested.

Categories

Cash Management Significant Deficiency

Other Findings in this Audit

  • 5677 2023-003
    Significant Deficiency
  • 582119 2023-003
    Significant Deficiency
  • 582120 2023-004
    Significant Deficiency

Programs in Audit

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