Finding Text
FINDING 2023-002 -TIMELY DRAW DOWN GRANT REIMBURSEMENTS
Program information
This finding applies to all federal awards.
Repeat Finding from Prior Year
Yes
Condition
The District continues to exhibit delays in performing drawdowns and reporting for federal grant
programs administered through the Wyoming Department of Education. Multiple grants remain
undrawn for extended periods of time.
Criteria
Grant administration is expected to take place on a more frequent periodic basis in order for grant
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 regarding the timing of grant reporting and drawdown requests
lacks consistency and regularity. The current structure has the responsibility for this task falling
solely on the Business Manager.
Effect
The District is entitled to submit and receive millions of dollars from the Wyoming Department of
Education for program expenditures covered by grants, which remain unreimbursed. This negatively
affects the free cash flow for operational expenses funded through federal grants.
Questioned Costs
Not applicable
Sampling Method
Not applicable
Recommendation
In addition to designing and implementing a control process for timely grant drawdowns and
reporting, management should prioritize the allocation of sufficient resources to support these
functions. This entails ensuring the Business Manager receives necessary training and support, and
delegating responsibilities among the business office staff. Furthermore, regular monthly reports on
drawdown status should be provided to the board and superintendent to enhance transparency and
accountability.
Response and Views of Responsible Officials
See corrective action plan.