EIN: 836000122
UEI: XJCSB1LZES24
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 21 [Department of the Treasury]
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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 5, 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 5, 2026 (60 days ago).
What is a management decision? →FAC accepted this audit on April 2, 2025 — management decision was due October 2, 2025.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
The County did not have written 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. Additionally, we found the County?s written conflicts of interest policy to be vague. Cause: County personnel have not obtained sufficient training related to grant administration. Effect or Potential Effect: The County could enter into a contract with a suspended or debarred party or have a conflict of interest that is undetected. Questioned Costs: None. Repeat Finding: No. Recommendation: The County should adopt written policies that satisfy the requirements of Uniform Guidance associated with suspension, debarment, and conflicts of interest. Furthermore, we recommend that County personnel seek out training related to grant administration. Views of Responsible Official: See the following page for the County?s response to this finding.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number: 21.027 Department Agency: Department of the Treasury State Department: n/a - Direct Compliance Area: Procurement & Suspension & Debarment (I) Criteria: The County should have written standards of conduct 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. The written standard should address conduct covering conflicts of interest governing the performance of its employees 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: The County did not have written 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. Additionally, we found the County?s written conflicts of interest policy to be vague. Cause: County personnel have not obtained sufficient training related to grant administration. Effect or Potential Effect: The County could enter into a contract with a suspended or debarred party or have a conflict of interest that is undetected. Questioned Costs: None. Repeat Finding: No. Recommendation: The County should adopt written policies that satisfy the requirements of Uniform Guidance associated with suspension, debarment, and conflicts of interest. Furthermore, we recommend that County personnel seek out training related to grant administration. Views of Responsible Official: See the following page for the County?s response to this finding.
To Whom It May Concern: This is in answer to finding 2022-001 for the Carver, Florek & James CPA's Auditors for the findings in Park County's 2022 Audit. Page 53 - Responses for Finding 2022-001 Written Debarred, Suspended Vendors & Federal Standards of Conflict of Interest A second user (accounts payable) was set up in November 2022 to search for entities that we pay with federal dollars to make sure they are in good standing with Sam.Gov before paying any dollars to those entities. The County will investigate seeking out training with Government Finance Officers Association (GFOA) to see what is available that would help with grant administration by February 2023. The County will add some wording to the Procurement Policy to make sure all departments that use grants will know the procedures regarding debarred or suspended vendors with a completion date of February 2023. The County Clerk, Colleen Renner, will be responsible for ensuring these actions are initiated and completed. Colleen Renner Park County Clerk
FAC accepted this audit on December 26, 2021 — management decision was due June 26, 2022.
We found that the SEFA prepared by the County was not prepared in a timely manner, causing reporting errors for various grant programs. In addition, the County reported Federal Funds that were not expended but rather had been returned to the State of Wyoming in the amount of $124,182. Cause: The County does not have formal processes and procedures over SEFA preparation. Effect: The preliminary SEFA?s total federal expenditures were overstated by $124,182, in addition to various trivial errors, mainly it included expenditures that were funds returned to the State of Wyoming that should have been recorded as a revenue reduction. Recommendation: We recommend that the County develop comprehensive controls to ensure that the SEFA is prepared in a timely manner and in accordance with the Uniform Guidance.
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 in accordance with Uniform Guidance. Condition: We found that the SEFA prepared by the County was not prepared in a timely manner, causing reporting errors for various grant programs. In addition, the County reported Federal Funds that were not expended but rather had been returned to the State of Wyoming in the amount of $124,182. Cause: The County does not have formal processes and procedures over SEFA preparation. Effect: The preliminary SEFA?s total federal expenditures were overstated by $124,182, in addition to various trivial errors, mainly it included expenditures that were funds returned to the State of Wyoming that should have been recorded as a revenue reduction. Recommendation: We recommend that the County develop comprehensive controls to ensure that the SEFA is prepared in a timely manner and in accordance with the Uniform Guidance.
Park County Audit 2020-21 Condition: We found that the SEFA prepared by the County was not prepared in a timely manner, causing reporting errors for various grant programs. In addition, the County reported Federal Funds that were not expended but rather had been returned to the State of Wyoming in the amount of $124,182. Response: The amount mentioned was a bookkeeping error on Charitable Relief Program. The Clerk will work with departments that receive grants, so the departments are able to track the dollar amounts in a timelier manner.
FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.
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 received 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.
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 received 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.
Response: The Clerk?s office will send out an email immediately for departments to track any donations over $1,000 or value thereof and report them to the Clerk immediately. A June 1 yearly reminder will be sent to all departments to track the upcoming year and give notification in writing to the Clerk when they receive any type of donation/gift over $1,000 value. We will then present these to the Auditors via the SEFA report if warranted.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on December 15, 2016 — management decision was due June 15, 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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