Carbon County School District #1

Criteria or Specific Requirement The Education Stabilization Fund requires grantees to submit an annual performance report (OMB No. 1810-0749 for ESSER; 1810-0748 for GEER; and 1810-0765 for EANS) with data on expenditures, planned expenditures, sub recipients, and uses of funds, including mandatory reservations. LEAs submit data to the SEA or Governor for the SEA’s report. Reporting compliance requirements state that required reports for federal awards should be supported by applicable accounting or performance records. Condition The District completed the reports and submitted the data to the Wyoming Department of Education without maintaining the support of the accounting records that articulated to the reports submitted. The District believes the information supporting the reports was saved in shared file with the Wyoming Department of Education that has been eliminated and was not maintained by the District. Cause Education Stabilization Fund is a new grant. The District’s management and grant personnel prepared the reports, but after preparation and submission of the reports, supporting documentation was inadvertently not retained. Effect or Potential Effect Documentation to support data and other information included in the ESSER and GEER reports to Wyoming Department of Education was unable to be recreated. Questioned Costs None Context The District did not retain supporting documentation included in the annual ESSER and GEER report submitted to Wyoming Department of Education. Identification of a Repeat Finding No Recommendation We recommend the District review its policies and procedures regarding submission of reports to granting agencies to assure the documentation supporting the data reported is retained. Views of Responsible Officials Carbon County School District #1 established a district folder to retain information used to complete all state and federal reporting requirements.

2020-001 Material Weakness in Internal Control Material Noncompliance U. S. Department of Education Passed through the State of Wyoming Department of Education 84.010A ? Title I Grants to Local Education Agencies Pass Through Entity Identifying Number: 190401TIPA1800 and 200401T1SUBR1900 Grant years: 2019 and 2020 Criteria or specific requirement Level of Effort - Supplement Not Supplant Section 1118(b)(1) of the Elementary and Secondary Education Act (ESEA) as amended by the Every Student Succeeds Act (ESSA) indicates that and LEA must demonstrate compliance with supplement not supplant by having a methodology to allocate State and local funds to each Title I school that ensures that the school receives all of the State and local funds it would otherwise receive if it were not receiving Title I funds. Condition The District selected the per-pupil allocation methodology to demonstrate that Title I funds are supplemental to state and local funds. The District is unable to demonstrate the methodology has been implemented and that its methodology resulted in each Title I school in the District receiving all of the State and local funds it would have otherwise received if it was not receiving Title I funding. Cause The District?s budgeting process lacks the capability to demonstrate that the District is allocating state and local funds to Title I schools on the same basis as non-Title I schools and according to the methodology selected. The District does not have a process in place to adequately track the per-pupil allocation based on the selected methodology. Effect or potential effect The District?s is lacking a proper process for and documentation of its allocation of State and local funds to each Title I school. Questioned Costs Unknown Context The District?s allocation methodology was selected and submitted to the Wyoming Department of Education, however, the methodology did not have adequate support. Identification as a Repeat Finding This is not a repeat finding. Recommendation The District should determine if the methodology that has been selected is the most practical method. The District should consider choosing an alternate methodology and designing an adequate process to substantiate the methodology has been implemented. Views of Responsible Officials Please refer to the District?s corrective action plan

2019-001 Material Weakness in Internal Control Material Noncompliance U. S. Department of Education Passed through the State of Wyoming Department of Education 84.010A ? Title I Grants to Local Education Agencies Pass Through Entity Identifying Number: 1804018T1A00; Grant year:2017-2018 Criteria or specific requirement Eligibility for Group of Individuals or Area of Service Delivery The Compliance Supplement indicates that an LEA must determine which school attendance areas are eligible to participate in Part A. A school attendance area is generally eligible to participate if the percentage of children from low-income families is at least as high as the percentage of children from low-income families in the LEA as a whole or at least 35 percent. When determining eligibility, an LEA must select a poverty measure. The District selected the number of children eligible for free and reduced priced lunches to measure poverty. Condition The District was unable to provide documentation to support the number of children eligible for free and reduced priced lunches for the 2017-2018 grant. This was due to an inadequate system for archiving the applications after the determination of eligibility was completed in the prior fiscal years. For the grants under audit, the District used eligibility counts as of 6/30/2017 for the determination of the school attendance areas eligible to participate. Cause During fiscal year 2017, the food service personnel did not have a procedure in place to maintain the documentation of the eligibility determination and to demonstrate that the eligibility requirement was met. The food service director who was hired during fiscal year 2018 implemented an effective filing system for free/reduced applications starting in fiscal year 2018. However, the applications that were subject to testing for the eligibility determination were obtained during the prior fiscal years before the new system was implemented. Effect or potential effect The District is unable to substantiate that the eligibility requirement for the grant was met. Questioned Costs None Context Members of the District?s management have indicated that applications or direct certifications were obtained from all children qualifying for a free or reduced price lunch in the previous years. However, documentation supporting the qualifying children was not maintained for all of the children. During the audit, 40 student applications were selected for testing. The applications for 7 of the students were not available. The applications for the other 33 students were available. When testing these 33 applications, it was determined that the internal controls were operating and the appropriate determination of eligibility was made. Identification of a Repeat Finding This is a repeat finding from the June 30, 2018 audit, 2018-003. Recommendation None required. The District reviewed the eligibility requirements and established control policies and procedures that ensured compliance starting in fiscal year 2018.

2019-002 Significant Deficiency in Internal Control U. S. Department of Agriculture Passed through the State of Wyoming Department of Education Child Nutrition Cluster 10.553 School Breakfast Program 10.555 National School Lunch Program 10.555 National School Lunch Program - USDA Commodities 10.559 Summer Food Service Program for Children Pass Through Entity Identifying Numbers: 183WY312N1099/193WY312N1099 Criteria or specific requirement To receive reimbursement payments for meals the District must submit claims for reimbursement to the Wyoming Department of Education. Condition The number of meals contained on the claims for reimbursement could have been incorrectly reported. Cause The claims for reimbursement were submitted without a review by another member of management for the month of July 2018 through December 2018. Effect or potential effect The District could have potentially been reimbursed inaccurately for free, reduced and paid meals. Questioned Costs None Context During the audit, 8 out of 12 monthly claims for reimbursement were selected for testing. The number of meals served were correctly reported on the reports. However, the reports for the period from July 2018 to December 2018 were not reviewed for accuracy by another member of management. Identification of a Repeat Finding This is a repeat finding from the June 30, 2018 audit, 2018-004. Recommendation We recommended the claims for reimbursement are reviewed for accuracy by a member of management before being submitted to the Wyoming Department of Education. This procedure was implemented starting in January 2019.

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