EIN: 830214502
UEI: YC5VNJUPYBE4
Audited by: McGee Hearne & Paiz, LLP dba MHP Assurance Services, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 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 23, 2026 (71 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on February 9, 2024 — management decision was due August 9, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-001: Special Education Cluster ? Suspension and Debarment Catalog of Federal Assistance (CFDA) Numbers and Titles: Special Education Cluster: 84.027 Special Education ? Grants to States; 84.173 Special Education ? Preschool Grants Federal Agency Name: Department of Education Pass-Through Entity Name (if applicable): Wyoming Department of Education Award Numbers/Names: H027A160014; H173A160076; H027A170014; H173A170076; H027A180014; H173A180076 Award Years: July 1, 2016 ? September 30, 2017; July 1, 2017 ? September 30, 2018; July 1, 2018 ? September 30, 2019 Criteria: Per 2 CFR 200.213, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR Part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Per 2 CFR 200.212, non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred or whose principals are suspended or debarred. Covered transactions include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria, as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., sub-awards to sub-recipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. Condition/Context: Of the two items tested for compliance with Suspension and Debarment requirements, the District did not check to see if one of the vendors was suspended or debarred prior to the expenditure of funds. There are no questioned costs as the vendor was not suspended or debarred. Questioned Costs: $0 Effect: Per 2 CFR 200.338, if a non-Federal entity fails to comply with Federal statutes, regulations or the terms and conditions of a Federal award, the Federal awarding agency or pass-through entity may impose additional conditions, as described in ?200.207, Specific conditions. If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR Part 180 and Federal awarding agency regulations (or, in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Cause: Although a control system is in place and functioning to monitor suspension and debarment requirements for service contracts, the District does not have controls in place to monitor suspension and debarment requirements for the purchase of goods. Recommendation: We recommend that contracting personnel be familiar with the specifics of suspension and debarment requirements, including the purchase of goods greater than $25,000. We also recommend that the procurement/suspension and debarment policy be modified to more clearly state that all ?covered transactions? (including both procurements of goods and services) require the suspension and debarment clause to be included or suspension and debarment to be checked. Additionally, we recommend that the District also establish their threshold for suspension and debarment to be $25,000, in line with Federal requirements. Views of Responsible Officials: See Exhibit I. (Corrective Action Plan)
Show full finding ▾Hide full finding ▴2019-001: Special Education Cluster ? Suspension and Debarment Catalog of Federal Assistance (CFDA) Numbers and Titles: Special Education Cluster: 84.027 Special Education ? Grants to States; 84.173 Special Education ? Preschool Grants Federal Agency Name: Department of Education Pass-Through Entity Name (if applicable): Wyoming Department of Education Award Numbers/Names: H027A160014; H173A160076; H027A170014; H173A170076; H027A180014; H173A180076 Award Years: July 1, 2016 ? September 30, 2017; July 1, 2017 ? September 30, 2018; July 1, 2018 ? September 30, 2019 Criteria: Per 2 CFR 200.213, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR Part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Per 2 CFR 200.212, non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred or whose principals are suspended or debarred. Covered transactions include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria, as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., sub-awards to sub-recipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. Condition/Context: Of the two items tested for compliance with Suspension and Debarment requirements, the District did not check to see if one of the vendors was suspended or debarred prior to the expenditure of funds. There are no questioned costs as the vendor was not suspended or debarred. Questioned Costs: $0 Effect: Per 2 CFR 200.338, if a non-Federal entity fails to comply with Federal statutes, regulations or the terms and conditions of a Federal award, the Federal awarding agency or pass-through entity may impose additional conditions, as described in ?200.207, Specific conditions. If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR Part 180 and Federal awarding agency regulations (or, in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Cause: Although a control system is in place and functioning to monitor suspension and debarment requirements for service contracts, the District does not have controls in place to monitor suspension and debarment requirements for the purchase of goods. Recommendation: We recommend that contracting personnel be familiar with the specifics of suspension and debarment requirements, including the purchase of goods greater than $25,000. We also recommend that the procurement/suspension and debarment policy be modified to more clearly state that all ?covered transactions? (including both procurements of goods and services) require the suspension and debarment clause to be included or suspension and debarment to be checked. Additionally, we recommend that the District also establish their threshold for suspension and debarment to be $25,000, in line with Federal requirements. Views of Responsible Officials: See Exhibit I. (Corrective Action Plan)
2019-001: Special Education Cluster ? Suspension and Debarment Catalog of Federal Assistance (CFDA) Numbers and Titles: Special Education Cluster: 84.027 Special Education ? Grants to States; 84.173 Special Education ? Preschool Grants Federal Agency Name: Department of Education Pass-Through Entity Name (if applicable): Wyoming Department of Education Award Numbers/Names: H027A160014; H173A160076; H027A170014; H173A170076; H027A180014; H173A180076 Award Years: July 1, 2016 ? September 30, 2017; July 1, 2017 ? September 30, 2018; July 1, 2018 ? September 30, 2019 Condition/Context: Of the two items tested for compliance with Suspension and Debarment requirements, the District did not check to see if one of the vendors was suspended or debarred prior to the expenditure of funds. There are no questioned costs as the vendor was not suspended or debarred. Recommendation: We recommend that contracting personnel be familiar with the specifics of suspension and debarment requirements, including the purchase of goods greater than $25,000. We also recommend that the procurement/suspension and debarment policy be modified to more clearly state that all ?covered transactions? (including both procurements of goods and services) require the suspension and debarment clause to be included or suspension and debarment to be checked. Additionally, we recommend that the District also establish their threshold for suspension and debarment to be $25,000 in line with Federal requirements. Corrective Action Plan: For contracts or written agreements over $25,000, the District will require that all vendors add a suspension and debarment statement to the contract and/or agreement prior to submitting for Board approval. For all other transactions totally over $25,000 in a fiscal year, the District will go on SAM.org and pull the information prior to paying the vendor. The administrative assistant will be responsible for attaching all documentation (either suspension and debarment statement or SAM.org pdf) to all purchase orders. The Federal Funds Director will initial all purchase orders and initial the documentation. Contact: Donna Fields, Federal Programs Director Anticipated Completion Date: Implemented and on-going
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 2017.
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