FAC Explorer

Finding 574588 (2024-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-08-22
Audit: 364810
Organization: Fremont County, Wyoming (WY)
Auditor: Carver Florek & James Cpa's

AI Summary

  • Core Issue: The County lacks a formal procurement policy, which is necessary for compliance with federal requirements.
  • Impacted Requirements: Without a policy, there's a risk of overspending on services due to unclear guidelines for expenditures exceeding set thresholds.
  • Recommended Follow-Up: The County should create a comprehensive procurement policy that aligns with compliance supplement requirements.

Finding Text

2024-002: Significant Deficiency - Procurement Criteria: The County should follow federal compliance requirements by establishing a procurement policy. Condition: The County does not have an established policy for procurement. However, the County still complied with the procurement procedures that are required by the compliance supplement. Cause: Undetermined. Effect: The County does not have a policy to rely on for general expenditures exceeding thresholds. This allows for the possibility of the County engaging in services that may be overpriced due to no policy governing such activities. Repeat Finding: No. Recommendation: We recommend that the County establish a comprehensive policy including procedures that are aligned with requirements in the compliance supplement.

Corrective Action Plan

2024-002 Significant Deficiency-Procurement Fremont County Response. Julie Freese Fremont County Clerk. While the county does not have an independent "Procurement Policy", we have been following our Capital Revolving Procedures which include bidding criteria based on pricing and types of bids being sought. A Procurement policy has been obtained from another county to review. It is the intent of the county to prepare its own "Procurement Policy" during a policy work session, coming up this fall. Treasurer Anderson and Clerk Freese also toll a 2-day Procurement training put on by the Federal Grants Training Program this summer. In the meantime, the county will continue to follow all federal regulations for every grant we receive as per each particular project dictates.

Categories

Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 574587 2024-001
    Significant Deficiency Repeat
  • 1151029 2024-001
    Significant Deficiency Repeat
  • 1151030 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.032 Local Assistance and Tribal Consistency Fund $4.29M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.91M
10.666 Schools and Roads - Grants to Counties $612,085
93.069 Public Health Emergency Preparedness $97,412
97.042 Emergency Management Performance Grants $90,806
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $63,734
93.558 Temporary Assistance for Needy Families $52,589
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $49,173
16.738 Edward Byrne Memorial Justice Assistance Grant Program $36,163
93.959 Block Grants for Prevention and Treatment of Substance Abuse $34,030
93.268 Immunization Cooperative Agreements $21,546
16.607 Bulletproof Vest Partnership Program $13,521
16.588 Violence Against Women Formula Grants $12,515
16.575 Crime Victim Assistance $12,150
20.616 National Priority Safety Programs $11,615
93.387 National and State Tobacco Control Program $10,209
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $10,000
90.404 Hava Election Security Grants $2,496
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $1,234
20.205 Highway Planning and Construction $236
14.241 Housing Opportunities for Persons with Aids $198
93.917 Hiv Care Formula Grants $-38