EIN: 830210131
UEI: XJWBAAJWG185
Audited by: BENNETT, WEBER & HERMSTAD, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 11, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENSES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CONDITION/CAUSE/CONTEXT: DISTRICT PERSONNEL DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS. CORRECTIVE ACTION PLANNED: 1. FUTURE PREPAYMENTS WILL REQUIRE THE APPROVAL OF THE PRINCIPAL OR DEPARTMENT SUPERVISOR/MANAGER. PREPAYMENTS IN EXCESS OF $10,000 WILL REQUIRE THE APPROVAL OF THE ASSOCIATE SUPERINTENDENT FOR INSTRUCTIONAL SUPPORT. 2. FINANCE DEPARTMENT STAFF WILL COMPILE A LIST IN THE SHARED DRIVE THAT WILL IDENTIFY PREPAYMENTS AS THEY COME THROUGH THE APPROVAL PROCESS. 3. FINANCE DEPARTMENT STAFF WILL ALSO REVIEW TRANSACTIONS FROM JULY 1, 2022 THROUGH THE DATE WHEN THIS PROCESS IS FULLY IMPLEMENTED TO IDENTIFY TRANSACTIONS THAT NEED TO BE INCLUDED. 4. ACCOUNTING DEPARTMENT STAFF WILL COMPILE A LIST IDENTIFYING PREPAYMENTS AS THEY ARE PROCESSED FOR PAYMENT. 5. THESES LISTS WILL BE PROVIDED TO THE ACCOUNTING MANAGER AT THE END OF EACH FISCAL YEAR FOR RECORDING OF THE ADJUSTING ENTRY. THESE ACTIVITIES OUTLINED ARE ONGOING AND CURRENTLY BEING IMPLEMENTED. RHEA BETTS, ACCOUNTING MANAGER, OR SHELLY HANEY, FINANCE MANAGER, CAN BE CONTACTED FOR FURTHER INFORMATION.
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.
FAC accepted this audit on November 29, 2016 — management decision was due May 29, 2017.
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.
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