EIN: 836000107
UEI: YNSGC1PFN8K5
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 21 [Department of the Treasury]
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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 August 22, 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 February 22, 2026 (190 days ago).
What is a management decision? →The County did not meet the nine month submission deadline for the year ended June 30, 2024. Cause and Effect: The County was unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in non-compliance. Repeat Finding: Yes. Recommendation: We recommend that the County submit the required information to the auditors in a timely manner to meet this deadline.
Show full finding ▾Hide full finding ▴2024-001: Significant Deficiency - Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501 - Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient's year end. Condition: The County did not meet the nine month submission deadline for the year ended June 30, 2024. Cause and Effect: The County was unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in non-compliance. Repeat Finding: Yes. Recommendation: We recommend that the County submit the required information to the auditors in a timely manner to meet this deadline.
Finding 2024-001: Significant Deficiency - Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Based on the finding in the fiscal year 2023 audited financial report, the county commissioners set aside $100,000 in their budget to hire or contract with a CPA to assist with audit preparation. This was in addition to $30,000 set aside in the county treasurer's budget for audit consulting. The county commissioners hired an individual in September 2024. That individual left employement with the county in November 2024 and the position was not refilled through the end of fiscal year 2025. The remainder of the FY2024 audit preparation was completed in-house. Due to reductions in revenue and budget constraints, both the $100,000 allocation for a new employee and the $30,000 for consulting services were cut from the commissioners' and treasurer's budgets, so the county is pivoting on audit preparation resposibilities and expanding the number of in-house employees working on different facets of the preparation. With the exception of the CPA that was on staff for two months, the rest of the finance staff has been stable for at least two years and have grown in their knowledge of county finances. We are utilizing 6-7 different staff members on parallel tasks with oversight and assistance from the county treasurer and clerk. We are confident that the audit preparation for FY2025 will be completed months earlier such that trial balances and supporting documentation will be available to our auditors in time to meet the federal submission deadline.
2023-001
The County does not have an established policy for procurement. However, the County still complied with the procurement procedures that are required by the compliance supplement. Cause: Undetermined. Effect: The County does not have a policy to rely on for general expenditures exceeding thresholds. This allows for the possibility of the County engaging in services that may be overpriced due to no policy governing such activities. Repeat Finding: No. Recommendation: We recommend that the County establish a comprehensive policy including procedures that are aligned with requirements in the compliance supplement.
Show full finding ▾Hide full finding ▴2024-002: Significant Deficiency - Procurement Criteria: The County should follow federal compliance requirements by establishing a procurement policy. Condition: The County does not have an established policy for procurement. However, the County still complied with the procurement procedures that are required by the compliance supplement. Cause: Undetermined. Effect: The County does not have a policy to rely on for general expenditures exceeding thresholds. This allows for the possibility of the County engaging in services that may be overpriced due to no policy governing such activities. Repeat Finding: No. Recommendation: We recommend that the County establish a comprehensive policy including procedures that are aligned with requirements in the compliance supplement.
2024-002 Significant Deficiency-Procurement Fremont County Response. Julie Freese Fremont County Clerk. While the county does not have an independent "Procurement Policy", we have been following our Capital Revolving Procedures which include bidding criteria based on pricing and types of bids being sought. A Procurement policy has been obtained from another county to review. It is the intent of the county to prepare its own "Procurement Policy" during a policy work session, coming up this fall. Treasurer Anderson and Clerk Freese also toll a 2-day Procurement training put on by the Federal Grants Training Program this summer. In the meantime, the county will continue to follow all federal regulations for every grant we receive as per each particular project dictates.
FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
For the fourth year in the row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in non-compliance. Repeat Finding: Yes Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Show full finding ▾Hide full finding ▴2023-001: Significant Deficiency - Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501 - Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient's year-end. Condition: For the fourth year in the row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in non-compliance. Repeat Finding: Yes Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
2023-001: Significant Deficiency - Audit Completion and Submission to Federal Government Compliance Area: Reporting (L) In September 2024, the Fremont County Commission hired a certified public accountant specifically to assist with and ultimately direct the audit preparation beginning with the fiscal year ending June 30, 2024. In addition, the Treasurer's office also hired one additional financial staff member in August 2023 to assist with various tasks including grant oversight and accounts receivable throughout the year and general audit preparation.
2022-004
FAC accepted this audit on July 23, 2023 — management decision was due January 23, 2024.
The Accounts Payable / Treasurer department did not have controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the County. Cause and Effect: There was not a control in place to ensure that vendors or contractors the County entered into contracts with were not suspended or debarred before contracts were executed. Without a reliable control in place to ensure compliance, the County could enter into a contract with a suspended or debarred party. Repeat Finding: No Recommendation: We recommend that the Fremont County put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and should consider adopt a policy on procurement for debarment.
Show full finding ▾Hide full finding ▴Criteria: The County of Fremont should have processes in place to verify any entity(vendor) with which the County spends Federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. Condition: The Accounts Payable / Treasurer department did not have controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the County. Cause and Effect: There was not a control in place to ensure that vendors or contractors the County entered into contracts with were not suspended or debarred before contracts were executed. Without a reliable control in place to ensure compliance, the County could enter into a contract with a suspended or debarred party. Repeat Finding: No Recommendation: We recommend that the Fremont County put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and should consider adopt a policy on procurement for debarment.
The Fremont County Clerk is responsible for paying the bills for the county and was not aware that we should be verifying the vendors that they were not debarred, suspended, or otherwise excluded per 2 CRF 200.318(h) and 2 CFR 180. We will set a policy to use going forward, that will be attached to the voucher for these vendors showing that we have done our due diligence in these matters. The proposed policy is to work with the Commissioners (who approve contracts), accounts payable department and Treasurer on steps to verify the companies upon the receipt of their contract. Contracts are approved by the County Attorney, and once they are approved, I will add a step to have a member of our staff do the verification and attach a form stating the date and outcome of the verification prior to accepting the contract by the vendor.
For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
Show full finding ▾Hide full finding ▴Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501? Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient?s year end. Condition: For the third year in a row the County has not been able to begin the audit early enough to meet the nine-month submission deadline. Cause and Effect: The County has been unable to close the financial records and submit the required information to the auditors in a timely manner, resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County submit the required information to the auditors in a timely manner in an effort to meet this deadline. To achieve this goal, it may require the County to either increase staffing levels or hire a consultant.
For reasons mostly due to employee turnover, extended staffing shortages and lack of expertise by county staff to perform monthly and year-end accounting tasks and schedule preparation, the schedules and accruals for the county's fund financials have been significantly delayed for the past three years. This lag in receiving final trial balances has resulted in our auditors not have adequate time to complete their review and preparation of the final audited financial statements for Fremont County in accordance with state and federal requirements. For the fiscal year 2023 audit, the county has budgeted for external audit assistance and will solicit a local CPA consultant to provide direct assistance, training and guidance while internal staff continue to gain the needed experience.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
FAC accepted this audit on July 27, 2021 — management decision was due January 27, 2022.
We found that the SEFA prepared by the County did not report the non-cash federal assistance associated with the Help America Vote Act equipment on their SEFA. Cause: The County?s procedure for evaluating the election equipment contribution passed through the State of Wyoming did not detect this non-cash assistance as a federal award. Effect: The preliminary SEFA did not include all expenditures of federal awards. Recommendation: We recommend that the County implement procedures to research all noncash contributions in an effort to determine if the source of funding is from the Federal Government and should be reported on the SEFA.
Show full finding ▾Hide full finding ▴Criteria: The County should have proper controls in place over the preparation of the Schedule of Federal Awards (SEFA) to ensure accurate reporting of federal awards. Condition: We found that the SEFA prepared by the County did not report the non-cash federal assistance associated with the Help America Vote Act equipment on their SEFA. Cause: The County?s procedure for evaluating the election equipment contribution passed through the State of Wyoming did not detect this non-cash assistance as a federal award. Effect: The preliminary SEFA did not include all expenditures of federal awards. Recommendation: We recommend that the County implement procedures to research all noncash contributions in an effort to determine if the source of funding is from the Federal Government and should be reported on the SEFA.
To address and prevent this from happening in the future, the county has added a specific prompt on our grant information sheet and checklist to determine whether a new grant will include non-cash awards, the value of these awards and any applicable CFDA numbers. In addition, non-cash awards will be proactively budgeted and entered into the accounting system as both a revenue and offsetting expenditure to further identify and track the award.
We found that the County had received reimbursement under the Cares Act for hours worked by employees prior to March 1, 2020. Furthermore, we found certain costs included in the Cares Act reimbursement were also charged to another grant. Cause: As a result of overtime and certain other hours being paid on a delayed basis the County overlooked the fact that the pay associated with these hours did not meet the requirements of the Cares Act. Additionally, the County?s procedure seeking reimbursement under the Cares Act did not detect that certain costs were also charged to another grant. Questioned Costs: $18,409 Context for Calculation of Questioned Costs: Overtime and Other Hours Calculation In connection with our detailed test work we found two payrolls that contained hours worked prior to March 1, 2020 that were reimbursed under the Cares Act. From the sample we selected we found known questioned costs of $2,965 when we extrapolated this amount to the population the total questioned costs equaled $38,471. Other Grants Calculation In connection with our detailed test work we found the cost associated with certain employees was being charged to another grant. When this was discovered management identified and summarized the whole population associated with this matter. Total questioned costs associated with this matter for the year ended June 30, 2020 equaled $6,981. Replacement Costs Management identified replacement costs that were incurred during March 1, 2020 to December 30, 2020 that were paid after December 30, 2020 in the amount of $27,043. Recommendation: We recommend that the County identify the cost associated with the actual overtime and other hours worked prior to March 1, 2020 and coordinate with the State of Wyoming to payback all unallowable costs, net of replacement costs, reimbursed under this program.
Show full finding ▾Hide full finding ▴Criteria: The Cares Act requires that payments must be used to cover costs that were incurred during the period beginning March 1, 2020 and ending December 30, 2020. Additionally, costs that are funded by other grants are not eligible for reimbursement. Condition: We found that the County had received reimbursement under the Cares Act for hours worked by employees prior to March 1, 2020. Furthermore, we found certain costs included in the Cares Act reimbursement were also charged to another grant. Cause: As a result of overtime and certain other hours being paid on a delayed basis the County overlooked the fact that the pay associated with these hours did not meet the requirements of the Cares Act. Additionally, the County?s procedure seeking reimbursement under the Cares Act did not detect that certain costs were also charged to another grant. Questioned Costs: $18,409 Context for Calculation of Questioned Costs: Overtime and Other Hours Calculation In connection with our detailed test work we found two payrolls that contained hours worked prior to March 1, 2020 that were reimbursed under the Cares Act. From the sample we selected we found known questioned costs of $2,965 when we extrapolated this amount to the population the total questioned costs equaled $38,471. Other Grants Calculation In connection with our detailed test work we found the cost associated with certain employees was being charged to another grant. When this was discovered management identified and summarized the whole population associated with this matter. Total questioned costs associated with this matter for the year ended June 30, 2020 equaled $6,981. Replacement Costs Management identified replacement costs that were incurred during March 1, 2020 to December 30, 2020 that were paid after December 30, 2020 in the amount of $27,043. Recommendation: We recommend that the County identify the cost associated with the actual overtime and other hours worked prior to March 1, 2020 and coordinate with the State of Wyoming to payback all unallowable costs, net of replacement costs, reimbursed under this program.
Fremont County is currently reviewing all pertinent timesheet records for the period of March through December 2020, the period for which law enforcement personnel costs were reimbursed from the Coronavirus Relief Fund via the State of Wyoming. We are verifying the period in which overtime was actually worked, not just paid out, as well as identifying any hours and associated payroll costs claimed that were associated with other grant awards or contractual obligations for which the county was reimbursed. Once the analysis is complete, Fremont County will work with the Wyoming State Land and Investments Board to refund amounts received for prohibited costs.
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 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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