EIN: 830201733
UEI: MZGPG5QLA2G5
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 9, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 9, 2026 (86 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
2023-001 Written Internal Controls in regard to Compliance Federal Wage Rate Requirements Davis Bacon and Certified Wage Support Criteria: Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contract over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition and Context: During our detail expenditure testing we tested invoices for Platte County School District #2 to replace the roof. This project did not provide certified wage rate documentation as required. The contract must contain Compliance Federal Wage Rate requirements in the language between the School District and the Contractor. Cause: Platte County School District #2 was unaware of the Federal requirements. The Grant Award was not explicit in this requirement. Effect or Potential Effect: Wage rate requirements may not be verified. Recommendation: The School District must provide written procedures that relate directly to Federal expenditure requirements, incorporating the Davis Bacon Wage Requirement and ensure it contains a contractual language between contractors and the School District. Responsible Official's Response: Please see the last page for management's response as prepared on District letterhead.
Show full finding ▾Hide full finding ▴2023-001 Written Internal Controls in regard to Compliance Federal Wage Rate Requirements Davis Bacon and Certified Wage Support Criteria: Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contract over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition and Context: During our detail expenditure testing we tested invoices for Platte County School District #2 to replace the roof. This project did not provide certified wage rate documentation as required. The contract must contain Compliance Federal Wage Rate requirements in the language between the School District and the Contractor. Cause: Platte County School District #2 was unaware of the Federal requirements. The Grant Award was not explicit in this requirement. Effect or Potential Effect: Wage rate requirements may not be verified. Recommendation: The School District must provide written procedures that relate directly to Federal expenditure requirements, incorporating the Davis Bacon Wage Requirement and ensure it contains a contractual language between contractors and the School District. Responsible Official's Response: Please see the last page for management's response as prepared on District letterhead.
Corrective Action Plan for Finding 2023-001 - Davis Bacon Wage Compliance The District will incorporate into their bid information and when requesting quotes for service of work over $2,000 that are federally funded to include information about the David Bacon prevailing wage requirements. Direct follow up will take place before the work is started that the regulation/requirement is understood. Once the work has started the Buisness Office will follow up with the company weekly to make sure the federal wage form is being completed and return a copy to the Business Office. The Business Office is also working on past vendors to obtain this information for work completed with ESSER funds since inception of funds and hope to have completed before the end of this school year. Nikki Quynn - Business Manager
2023-002 Written Internal Controls in regard to Compliance Federal Time & Effort Requirements Criteria: The District is required to keep time and effort logs signed by the employee and supervisor when working under various Federal Grants. Condition and Context: During our testing of payroll stipend and bonus transactions from the ESSER grant we noted that time and effort logs were not maintained or prepared. Cause: Platte County School District #2 did not have written policies and procedures that addressed the requirements for time and effort certificates when working under various Federal grants. Effect or Potential Effect: Noncompliance with Federal requirements to maintain time and effor certificates. Recommendation: The School District must provide written procedures that relate directly to Federal expenditure requirements, incorporating the Time and Effort requirements and maintain supporting documentation. Corrective actions: Please see the last page for management's response as prepared on District letterhead.
Show full finding ▾Hide full finding ▴2023-002 Written Internal Controls in regard to Compliance Federal Time & Effort Requirements Criteria: The District is required to keep time and effort logs signed by the employee and supervisor when working under various Federal Grants. Condition and Context: During our testing of payroll stipend and bonus transactions from the ESSER grant we noted that time and effort logs were not maintained or prepared. Cause: Platte County School District #2 did not have written policies and procedures that addressed the requirements for time and effort certificates when working under various Federal grants. Effect or Potential Effect: Noncompliance with Federal requirements to maintain time and effor certificates. Recommendation: The School District must provide written procedures that relate directly to Federal expenditure requirements, incorporating the Time and Effort requirements and maintain supporting documentation. Corrective actions: Please see the last page for management's response as prepared on District letterhead.
Corrective Action Plan for Finding 2023-002 - Time and Effort Requirements The District will make sure that all time and effort logs are completed on ALL federal funds. The district tracks that the logs are being completed according to WDE time periods of work performed. Tracking of the logs are in place, but misunderstood that ALL money processed through payroll has to be documented with time and effort logs (i.e. ESSER retention stipend). These time and effort logs are reviewed and corrected (if needed) before the end of the calendar year and then again at the end of the school year. Nikki Quynn-Business Manager
FAC accepted this audit on May 3, 2023 — management decision was due November 3, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
FAC accepted this audit on February 3, 2021 — management decision was due August 3, 2021.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Wyoming →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
