BIG HORN COUNTY SCHOOL DISTRICT #1

EIN: 830222709

UEI: DFNMD8KY8GV1

Data as of August 26, 2026

BIG HORN COUNTY SCHOOL DISTRICT #110 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 20, 2023. 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 20, 2024 (798 days ago).

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2023-003
Procurement & Suspension/Debarment

During our audit, we found that the District did not have written controls in place to ensure that vendors were not suspended, debarred, or included on the list of vendors prior to entering into a contract. Identification as a repeat finding: No. Recommendation: We recommend that the District put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and adopts a formal policy on procurment for debarment.

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Full finding narrative

2023-003: Written Policy for Debarred, Suspended Vendors Federal Assistance listing Number: 84.371 Compliance Area: Procurement & Suspension & Debarment (I) Type of Finding: Significant Deficiency Questioned Costs: None Criteria: The District should have written standards of conduct in place to verify any entity (vendor) with which the District spends Federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. The written standard should address conduct covering conflicts of interest governing the performance of its employees and contractors engaged in the selection, award, and administration of contracts (Uniform Guidance Section 200.318(c) and 45 CFR sections 52.203-13 and 52.203-16). Condition: During our audit, we found that the District did not have written controls in place to ensure that vendors were not suspended, debarred, or included on the list of vendors prior to entering into a contract. Identification as a repeat finding: No. Recommendation: We recommend that the District put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and adopts a formal policy on procurment for debarment.

Corrective Action Plan

The district will create a checklist that will include a review of vendors on Sam.gov and print the findings so we may provide necessary documentation. We do have in policy that prospective bidders to contracts are to certify they are not suspended or debarred. Policy EFAB-E. We will review our current policies to ensure this requirement is met going forward.

About Procurement and Suspension and Debarment →
2023-004
Cash Management

We found that the District did not have written procedures addressing the timing of cash requests, furthermore we found the District was over twelve months behind in requesting grant funds. Identification as a repeat finding: No. Recommendation: The District should submit Federal cash drawdown requests on a monthly basis relating to the expenditures.

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Full finding narrative

2023-004: Cash Request Reimbursements Federal Asisstance Listing Number: 84.371 Compliance Area: Cash (c) Type of Finding: Significant Deficiency Questioned Costs: None Criteria: In accordance with 2 CFR subsection 200.305 the District should seek to minimize the time elapsing between expenditures and cash requests. The District should have written procedures addressing the timing of cash requests. Condition: We found that the District did not have written procedures addressing the timing of cash requests, furthermore we found the District was over twelve months behind in requesting grant funds. Identification as a repeat finding: No. Recommendation: The District should submit Federal cash drawdown requests on a monthly basis relating to the expenditures.

Corrective Action Plan

Our regular federal awards are being regularly submitted on a monthly basis by our bookkeeper. The finding is related to our newer grants that were awarded WYBILT specfically, and the ESSER III - ARP and were taken on by the business manager. We also had our GEER II award that had delays in cash requests. At different points in the year multiple changes in requirements in what to provide for documentation, caused a delay in doing cash requests. The business manager will work to shorten the amount of time this process takes in the upcoming year. We have fewer grants that will be tracked which will help in getting the time between expenditures and when cash is requested.

About Cash Management →

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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