EIN: 830210974
UEI: ZKJ4MEAMG275
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 4, 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 4, 2026 (87 days ago).
What is a management decision? →FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
During our audit, we are required to test the authenticity and completeness of the federal drawdowns. However, as a result of the District being behind in preparing draw down requests there were no reimbursements to test. Additionally, we noted that the business office did not have a formal review or reconciliation process in place related to grant funds. Questioned Costs: -0- Cause and Effect: Turnover in the business manager position led to the District falling behind in many administrative duties, such as drawing down federal funds and reconciling grant activity. At year end the District had a large grant receivable Balance, accordingly, the Grant Fund was required to borrow from other funds. Recommendation: We recommend that the District continue to review, develop and implement a formal processes to ensure grant funds are drawn down and reconciled frequently. Additionally, the District should continue to focus on cross training employees in an effort to help with continuity in the event of staff turnover. View of responsible Officials and planned Corrective actions: Please see the last page, for management?s response as prepared on District letterhead.
Show full finding ▾Hide full finding ▴2022-003 ? Significant Deficiency ? Education Stabilization Fund ? Reporting Compliance Requirement: Reporting (L) ALN: 84.425D Criteria: The District is required to frequently reconcile federal grant activity, this includes comparing allowable costs against drawn down requests. Furthermore, the District should submit requests for reimbursement in a timely manner to limit the amount of funds borrowed from other funds. Condition: During our audit, we are required to test the authenticity and completeness of the federal drawdowns. However, as a result of the District being behind in preparing draw down requests there were no reimbursements to test. Additionally, we noted that the business office did not have a formal review or reconciliation process in place related to grant funds. Questioned Costs: -0- Cause and Effect: Turnover in the business manager position led to the District falling behind in many administrative duties, such as drawing down federal funds and reconciling grant activity. At year end the District had a large grant receivable Balance, accordingly, the Grant Fund was required to borrow from other funds. Recommendation: We recommend that the District continue to review, develop and implement a formal processes to ensure grant funds are drawn down and reconciled frequently. Additionally, the District should continue to focus on cross training employees in an effort to help with continuity in the event of staff turnover. View of responsible Officials and planned Corrective actions: Please see the last page, for management?s response as prepared on District letterhead.
Re: 2022-003 - Significant Weakness - Education Stabilization Fund The District is choosing not to draw down any of the Esser II funds until after recommendation from the District's consultants and Wyoming Department of Education are finalized. The District is in the process of implementing a new accounting software. The new software will allow us to establish strong monthly grant cash drawdowns and reconciliations. Cross training will be implemented with all team members in the Business Office so the continuity will be preserved no matter the staffing configurations. Respectfully, Connie Gay
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
During our audit, we are required to test the authenticity and completeness of the federal drawdowns. However, as a result of the District being behind in preparing draw down requests there were no reimbursements to test. Additionally, we noted that the business office did not have a formal review or reconciliation process in place related to grant funds. Questioned Costs: -0- Cause and Effect: Turnover in the business manager position led to the District falling behind in many administrative duties, such as drawing down federal funds and reconciling grant activity. At year end the District had a large grant receivable Balance, accordingly, the Grant Fund was required to borrow from other funds. Recommendation: We recommend that the District continue to review, develop and implement a formal processes to ensure grant funds are drawn down and reconciled frequently. Additionally, the District should continue to focus on cross training employees in an effort to help with continuity in the event of staff turnover. View of responsible Officials and planned Corrective actions: Please see the last page, for management?s response as prepared on District letterhead.
Show full finding ▾Hide full finding ▴2022-003 ? Significant Deficiency ? Education Stabilization Fund ? Reporting Compliance Requirement: Reporting (L) ALN: 84.425D Criteria: The District is required to frequently reconcile federal grant activity, this includes comparing allowable costs against drawn down requests. Furthermore, the District should submit requests for reimbursement in a timely manner to limit the amount of funds borrowed from other funds. Condition: During our audit, we are required to test the authenticity and completeness of the federal drawdowns. However, as a result of the District being behind in preparing draw down requests there were no reimbursements to test. Additionally, we noted that the business office did not have a formal review or reconciliation process in place related to grant funds. Questioned Costs: -0- Cause and Effect: Turnover in the business manager position led to the District falling behind in many administrative duties, such as drawing down federal funds and reconciling grant activity. At year end the District had a large grant receivable Balance, accordingly, the Grant Fund was required to borrow from other funds. Recommendation: We recommend that the District continue to review, develop and implement a formal processes to ensure grant funds are drawn down and reconciled frequently. Additionally, the District should continue to focus on cross training employees in an effort to help with continuity in the event of staff turnover. View of responsible Officials and planned Corrective actions: Please see the last page, for management?s response as prepared on District letterhead.
Re: 2022-003 - Significant Weakness - Education Stabilization Fund The District is choosing not to draw down any of the Esser II funds until after recommendation from the District's consultants and Wyoming Department of Education are finalized. The District is in the process of implementing a new accounting software. The new software will allow us to establish strong monthly grant cash drawdowns and reconciliations. Cross training will be implemented with all team members in the Business Office so the continuity will be preserved no matter the staffing configurations. Respectfully, Connie Gay
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
The District paid stipends to employees who may have performed additional work as a result of the COVID-19 pandemic, however, the District did not maintain supporting documentation, time and effort logs, to justify these stipend payments. Questioned Costs: $80,374 Cause: The District did not follow the requirement to maintain time and effort logs under this grant. Effect: The District does not have time and effort logs, or other supporting documentation, for the time spent by employees to justify these stipend payments. Recommendation: We recommend that the District maintain appropriate time and effort logs for various grants, as applicable. Additionally, the District should consider hiring a grants manager, or train an individual within the District who has sufficient time and knowledge to maintain and oversee grant programs and their requirements.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR, Part 200, Section 200.430 requires that charges to federal awards for salaries and wages be based on records that adequately reflect the work performed. These records must be supported by a system of internal controls that provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: The District paid stipends to employees who may have performed additional work as a result of the COVID-19 pandemic, however, the District did not maintain supporting documentation, time and effort logs, to justify these stipend payments. Questioned Costs: $80,374 Cause: The District did not follow the requirement to maintain time and effort logs under this grant. Effect: The District does not have time and effort logs, or other supporting documentation, for the time spent by employees to justify these stipend payments. Recommendation: We recommend that the District maintain appropriate time and effort logs for various grants, as applicable. Additionally, the District should consider hiring a grants manager, or train an individual within the District who has sufficient time and knowledge to maintain and oversee grant programs and their requirements.
At the onset of the COVID 19 pandemic, the District was forced to close schools and transition to virtual learning. During this time additional responsibilities were assumed by key employees to ensure student safety and the continuation of learning. These additional responsibilities were discussed and accepted by these individuals. Upon substantial completion these individuals received a stipend as means of compensation. The District did not maintain time and effort logs to measure effort or progress associated with these efforts. Progress was measured by the District?s ability to continue the educational process in a safe and effective manner. Moving forward the District will draft agreements with measurable directives and a means to measure substantial completion before compensation is remunerated.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
FAC accepted this audit on December 29, 2016 — management decision was due June 29, 2017.
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