FAC Explorer

Finding 627404 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-23
Audit: 42128
Organization: Fremont County, Wyoming (WY)
Auditor: Carver Florek & James CPAS

AI Summary

  • Core Issue: The County has missed the nine-month deadline for submitting Single Audits for three consecutive years.
  • Impacted Requirements: Compliance with 2 CFR Part 200 Subpart F 200.501 is at risk due to delays in closing financial records.
  • Recommended Follow-up: The County should ensure timely submission of information to auditors, possibly by increasing staff or hiring a consultant.

Finding Text

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 third year in a 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 noncompliance. Repeat Finding: No 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

No categories assigned yet.

Other Findings in this Audit

  • 50961 2022-003
    Significant Deficiency
  • 50962 2022-004
    Significant Deficiency
  • 50963 2022-004
    Significant Deficiency
  • 50964 2022-004
    Significant Deficiency
  • 50965 2022-004
    Significant Deficiency
  • 627403 2022-003
    Significant Deficiency
  • 627405 2022-004
    Significant Deficiency
  • 627406 2022-004
    Significant Deficiency
  • 627407 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.666 Schools and Roads - Grants to Counties $698,421
93.069 Public Health Emergency Preparedness $92,330
97.042 Emergency Management Performance Grants $79,158
21.027 Coronavirus State and Local Fiscal Recovery Funds $78,794
93.558 Temporary Assistance for Needy Families $71,621
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $64,941
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $64,926
21.019 Coronavirus Relief Fund $50,570
16.738 Edward Byrne Memorial Justice Assistance Grant Program $42,057
20.205 Highway Planning and Construction $39,961
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $36,174
93.268 Immunization Cooperative Agreements $32,437
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $28,236
16.588 Violence Against Women Formula Grants $19,016
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $15,333
16.575 Crime Victim Assistance $10,983
93.387 National and State Tobacco Control Program (b) $9,139
97.067 Homeland Security Grant Program $5,392
20.616 National Priority Safety Programs $4,693
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,716
16.607 Bulletproof Vest Partnership Program $1,683
90.404 2018 Hava Election Security Grants $288