EIN: 830210983
UEI: ZDJURMUDKKV3
Audited by: Leo Riley & Co
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 January 14, 2026. 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 July 14, 2026 (51 days ago).
What is a management decision? →FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Show full finding ▾Hide full finding ▴Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected.
Auditee Response: CCSD #1 acknowledges that, due to the small office staff, it makes it impractical for the District to achieve full separation of the accounting functions within the business office. CCSD #1 is unable to fully segregate the accounting functions of approval, accounting/ reconciling, and asset custody. The District has mitigated the risks associated with this limitation through use of various compensating controls and segregating the functions to the extent reasonably possible. This has been accomplished by placing various security levels into the approval process for payroll and cash disbursements, and this is evidenced through an audit trail for approval at each level of approval process. Additionally, accounting reports are reviewed monthly for discrepancies and errors. The governing board is also involved in the approval process as the final authority over payment approval. The District has formal policy procedure manuals for accounting controls procedures and follows Wyoming State Statutes to mitigate, to the lowest level possible, any risk of errors or irregularities and to timely detect any such errors or irregularities. The accounting staff, management and the School Board are fully aware of the situation and are therefore on heightened awareness in performing their duties to further mitigate any risks that have not been mitigated.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
Show full finding ▾Hide full finding ▴FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2022-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected Condition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. Department of Education, Educational Stabilization Fund (CFDA 84.425) and U.S. Department of Treasury, CARES (CFDA 21.019) 2022-002 Separation of Duties Reportable Condition: Refer to Item 2021-001 in the Findings - Financial Statements Audit for discussion regarding this item.
To Whom It May Concern, This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2022 issued by Leo Riley & Co. This letter addresses the compliance findings 2022-001 and 2022-002 regarding Separation of Duties. CCSD #1 acknowledges that, due to the small office staff, it makes it impractical for the District to achieve full separation of the accounting functions within the business office. CCSD #1 is unable to fully segregate the accounting functions of approval, accounting/ reconciling, and asset custody. The District has mitigated the risks associated with this limitation through use of various compensating controls and segregating the functions to the extent reasonably possible. This has been accomplished by placing various security levels into the approval process for payroll and cash disbursements, and this is evidenced through an audit trail for approval at each level of approval process. Additionally, accounting reports are reviewed monthly for discrepancies and errors. The governing board is also involved in the approval process as the final authority over payment approval. The District has formal policy procedure manuals for accounting controls procedures and follows Wyoming State Statutes to mitigate, to the lowest level possible, any risk of errors or irregularities and to timely detect any such errors or irregularities. The accounting staff, management and the School Board are fully aware of the situation and are therefore on heightened awareness in performing their duties to further mitigate any risks that have not been mitigated. Sincerely, Pamela Garman Business Manager
FAC accepted this audit on January 16, 2022 — management decision was due July 16, 2022.
Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Show full finding ▾Hide full finding ▴2021-002 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
To Whom It May Concern, This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2021 issued by Leo Riley & Co. This letter addresses the compliance findings 2021-001 and 2021-002 regarding Separation of Duties. CCSD #1 acknowledges that, due to the small office staff, it makes it impractical for the District to achieve full separation of the accounting functions within the business office. CCSD #1 is unable to fully segregate the accounting functions of approval, accounting/ reconciling, and asset custody. The District has mitigated the risks associated with this limitation through use of various compensating controls and segregating the functions to the extent reasonably possible. This has been accomplished by placing various security levels into the approval process for payroll and cash disbursements, and this is evidenced through an audit trail for approval at each level of approval process. Additionally, accounting reports are reviewed monthly for discrepancies and errors. The governing board is also involved in the approval process as the final authority over payment approval. The District has formal policy procedure manuals for accounting controls procedures and follows Wyoming State Statutes to mitigate, to the lowest level possible, any risk of errors or irregularities and to timely detect any such errors or irregularities. The accounting staff, management and the School Board are fully aware of the situation and are therefore on heightened awareness in performing their duties to further mitigate any risks that have not been mitigated. Sincerely,
FAC accepted this audit on April 8, 2021 — management decision was due October 8, 2021.
Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT DEPARTMENT OF EDUCATION 2020-002 U.S. Department of Education ? Title VIB (IDEA) (CFDA 84.027) Passed through the Wyoming Department of Education Reportable Condition: Refer to Item 2020-001 in the Findings-Financial Statements Audit for discussion regarding this item
Show full finding ▾Hide full finding ▴FINDINGS - FINANCIAL STATEMENTS AUDIT SIGNIFICANT DEFICIENCIES 2020-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. CROOK COUNTY SCHOOL DISTRICT NO. ONE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2020 SIGNIFICANT DEFICIENCIES (continued) 2020-001 Separation of Duties (continued) Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees; it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT DEPARTMENT OF EDUCATION 2020-002 U.S. Department of Education ? Title VIB (IDEA) (CFDA 84.027) Passed through the Wyoming Department of Education Reportable Condition: Refer to Item 2020-001 in the Findings-Financial Statements Audit for discussion regarding this item
This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2020 issued by Leo Riley & Co. This letter addresses the compliance finding 2020- 001: Separation of Duties. CCSD #1 acknowledges that, due to the small office staff, it makes it impractical for the District to achieve full separation of the accounting functions within the business office. CCSD #1 is unable to fully segregate the accounting functions of approval, accounting/ reconciling, and asset custody. The District has mitigated the risks associated with this limitation through use of various compensating controls and segregating the functions to the extent reasonably possible. This has been accomplished by placing various security levels into the approval process for payroll and cash disbursements, and this is evidenced through an audit trail for approval at each level of approval process. Accounting reports are reviewed monthly for discrepancies and errors. The governing board is also involved in the approval process as the final authority over payment approval. The District has formal policy procedure manuals for accounting controls procedures and follows Wyoming State Statutes to mitigate, to the lowest level possible, any risk of errors or irregularities and to timely detect any such errors or irregularities. The accounting staff, management and the School Board are fully aware of the situation and therefore on heightened awareness in performing their duties to further mitigate any risks that have not been mitigated. Sincerely, Pamela Garman Business Manager
FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.
Refer to Item 2019-001 in the Findings - Financial Statements Audit for discussion regarding this itemSIGNIFICANT DEFICIENCIES 2019-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Show full finding ▾Hide full finding ▴FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT . DEPARTMENT OF EDUCATION 2019-002 U.S. Department of Education ? Title 1 (CFDA 84.010) Passed through the Wyoming Department of Education Reportable Condition: Refer to Item 2019-001 in the Findings - Financial Statements Audit for discussion regarding this itemSIGNIFICANT DEFICIENCIES 2019-001 Separation of Duties Criteria: An effective internal control structure of an organization will include procedures and actions to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the organization's policies, procedures and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detected. Condition: Due to the small size of the accounting department of the School District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the School District to achieve complete separation of duties over all transaction cycles within the School District, it is important that the Board be aware of the chance that errors and irregularities may not be timely detected. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
December 11, 2019 To Whom it May Concern, This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2019 issued by Leo Riley & Co. This letter addresses the compliance finding 2019- 001: Separation of Duties. CCSD #1 acknowledges that, due to the small office staff, it makes it impractical for the District to achieve full separation of the accounting functions within the business office. CCSD #1 is unable to fully segregate the accounting functions of approval, accounting/ reconciling, and asset custody. The District has mitigated the risks associated with this limitation through use of various compensating controls and segregating the functions to the extent reasonably possible. This has been accomplished by placing various security levels into the approval process for payroll and cash disbursements, and this is evidenced through an audit trail for approval at each level of approval process. Accounting reports are reviewed monthly for discrepancies and errors. The governing board is also involved in the approval process as the final authority over payment approval. The District has formal policy procedure manuals for accounting controls procedures and follows Wyoming State Statutes to mitigate, to the lowest level possible, any risk of errors or irregularities and to timely detect any such errors or irregularities. The accounting staff, management and the School Board are fully aware of the situation and therefore on heightened awareness in performing their duties to further mitigate any risks that have not been mitigated. Sincerely, Pamela Garman Business Manager
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 14, 2018 — management decision was due July 14, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
GSA_MIGRATION
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