FAC Explorer

Finding 626856 (2022-005)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-02-16
Audit: 42921
Organization: Fremont County School District No. 14 (WY)
Auditor: Summit West CPA Group PC

AI Summary

  • Core Issue: The District is not drawing down federal grant funds in a timely manner, with some grants pending for over six months.
  • Impacted Requirements: Grant administration must occur regularly to ensure funds align with expenditures; delays affect cash flow for operations.
  • Recommended Follow-Up: Implement a control process for timely draw downs, train additional staff, and provide monthly status reports to management.

Finding Text

MATERIAL WEAKNESSES FINDING 2022-005 ?TIMELY DRAW DOWN GRANT REIMBURSEMENTS Program information This finding applies to all federal awards. Repeat Finding from Prior Year No Condition The District is not timely performing draw downs and reporting on federal grant programs administered through the Wyoming Department of Education. Several grants had not been drawn down in excess of a six month period. Criteria Grant administration is expected to take place on a more frequent periodic basis in order for grants funds to align with when they are spent. All of the grants noted with the condition above are cost reimbursement grants and are not funded until proper reporting and draw down requests are filed. Context Not applicable Cause The District?s internal control system over the timing of grant reporting and draw down requests is not consistent and infrequent. The Business Manager is solely responsible for this duty. This last year several employees have been hired within the business office and they need to be taking on additional duties from the business manager. Effect The District is due in excess of $1,800,000 from the Wyoming Department of Education for program expenditures the District has made related to grants that has not been reimbursed. This effects the free cash flow for operating items funded through federal grants. Questioned Costs Not applicable Sampling Method Not applicable Recommendation Members of management should design and implement a control process to ensure the timeliness of grant draw down and reporting functions. This should be a priority of the business manager and include training of additional business office staff so that the business manager has adequate time to address this vital process for the District frequently and on a normal monthly schedule. We would further encourage a monthly report to be provided to the board and superintendent on the status of drawn downs. Response and Views of Responsible Officials See corrective action plan.

Categories

Cash Management Reporting

Other Findings in this Audit

  • 50372 2022-005
    Material Weakness
  • 50373 2022-006
    Significant Deficiency Repeat
  • 50374 2022-005
    Material Weakness
  • 50375 2022-006
    Significant Deficiency Repeat
  • 50376 2022-005
    Material Weakness
  • 50377 2022-006
    Significant Deficiency Repeat
  • 50378 2022-005
    Material Weakness
  • 50379 2022-006
    Significant Deficiency Repeat
  • 50380 2022-005
    Material Weakness
  • 50381 2022-006
    Significant Deficiency Repeat
  • 50382 2022-005
    Material Weakness
  • 50383 2022-006
    Significant Deficiency Repeat
  • 50384 2022-005
    Material Weakness
  • 50385 2022-006
    Significant Deficiency Repeat
  • 50386 2022-005
    Material Weakness
  • 50387 2022-006
    Significant Deficiency Repeat
  • 50388 2022-005
    Material Weakness
  • 50389 2022-006
    Significant Deficiency Repeat
  • 50390 2022-005
    Material Weakness
  • 50391 2022-006
    Significant Deficiency Repeat
  • 50392 2022-005
    Material Weakness
  • 50393 2022-006
    Significant Deficiency Repeat
  • 50394 2022-005
    Material Weakness
  • 50395 2022-006
    Significant Deficiency Repeat
  • 50396 2022-005
    Material Weakness
  • 50397 2022-006
    Significant Deficiency Repeat
  • 50398 2022-005
    Material Weakness
  • 50399 2022-006
    Significant Deficiency Repeat
  • 50400 2022-005
    Material Weakness
  • 50401 2022-006
    Significant Deficiency Repeat
  • 50402 2022-005
    Material Weakness
  • 50403 2022-006
    Significant Deficiency Repeat
  • 50404 2022-005
    Material Weakness
  • 50405 2022-006
    Significant Deficiency Repeat
  • 50406 2022-005
    Material Weakness
  • 50407 2022-006
    Significant Deficiency Repeat
  • 50408 2022-005
    Material Weakness
  • 50409 2022-006
    Significant Deficiency Repeat
  • 50410 2022-005
    Material Weakness
  • 50411 2022-006
    Significant Deficiency Repeat
  • 50412 2022-005
    Material Weakness
  • 50413 2022-006
    Significant Deficiency Repeat
  • 50414 2022-005
    Material Weakness
  • 50415 2022-006
    Significant Deficiency Repeat
  • 50416 2022-005
    Material Weakness
  • 50417 2022-006
    Significant Deficiency Repeat
  • 626814 2022-005
    Material Weakness
  • 626815 2022-006
    Significant Deficiency Repeat
  • 626816 2022-005
    Material Weakness
  • 626817 2022-006
    Significant Deficiency Repeat
  • 626818 2022-005
    Material Weakness
  • 626819 2022-006
    Significant Deficiency Repeat
  • 626820 2022-005
    Material Weakness
  • 626821 2022-006
    Significant Deficiency Repeat
  • 626822 2022-005
    Material Weakness
  • 626823 2022-006
    Significant Deficiency Repeat
  • 626824 2022-005
    Material Weakness
  • 626825 2022-006
    Significant Deficiency Repeat
  • 626826 2022-005
    Material Weakness
  • 626827 2022-006
    Significant Deficiency Repeat
  • 626828 2022-005
    Material Weakness
  • 626829 2022-006
    Significant Deficiency Repeat
  • 626830 2022-005
    Material Weakness
  • 626831 2022-006
    Significant Deficiency Repeat
  • 626832 2022-005
    Material Weakness
  • 626833 2022-006
    Significant Deficiency Repeat
  • 626834 2022-005
    Material Weakness
  • 626835 2022-006
    Significant Deficiency Repeat
  • 626836 2022-005
    Material Weakness
  • 626837 2022-006
    Significant Deficiency Repeat
  • 626838 2022-005
    Material Weakness
  • 626839 2022-006
    Significant Deficiency Repeat
  • 626840 2022-005
    Material Weakness
  • 626841 2022-006
    Significant Deficiency Repeat
  • 626842 2022-005
    Material Weakness
  • 626843 2022-006
    Significant Deficiency Repeat
  • 626844 2022-005
    Material Weakness
  • 626845 2022-006
    Significant Deficiency Repeat
  • 626846 2022-005
    Material Weakness
  • 626847 2022-006
    Significant Deficiency Repeat
  • 626848 2022-005
    Material Weakness
  • 626849 2022-006
    Significant Deficiency Repeat
  • 626850 2022-005
    Material Weakness
  • 626851 2022-006
    Significant Deficiency Repeat
  • 626852 2022-005
    Material Weakness
  • 626853 2022-006
    Significant Deficiency Repeat
  • 626854 2022-005
    Material Weakness
  • 626855 2022-006
    Significant Deficiency Repeat
  • 626857 2022-006
    Significant Deficiency Repeat
  • 626858 2022-005
    Material Weakness
  • 626859 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $5.27M
84.060 Indian Education_grants to Local Educational Agencies $227,336
84.027 Special Education_grants to States $212,581
84.010 Title I Grants to Local Educational Agencies $177,101
84.425 Education Stabilization Fund $140,135
10.553 School Breakfast Program $75,259
10.555 National School Lunch Program $39,441
84.367 Improving Teacher Quality State Grants $36,675
15.130 Indian Education_assistance to Schools $28,391
10.582 Fresh Fruit and Vegetable Program $17,192
84.173 Special Education_preschool Grants $10,163
10.558 Child and Adult Care Food Program $476