EIN: 836000527
UEI: UX4HJFW4D8K8
Audited by: McGee, Hearne & Paiz, LLP dba MHP Assurance Services, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 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 (77 days ago).
What is a management decision? →FAC accepted this audit on December 13, 2024 — management decision was due June 13, 2025.
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
Criteria: Per 2 CFR 200.318(i), the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition/context: Of the four procurement transactions subjected to testing, there were two professional service contracts that the District did not have documentation supporting the sole source procurement method. Cause: The District did not maintain proper sole source documentation for these vendors due to the unique services provided. Effect: Per 2 CFR 200.339, 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 §200.208 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. Questioned costs: None. Identification as a repeat finding: No. Recommendation: We recommend the Procurement policy be modified to more clearly state that documentation will be maintained to identify the determination for sole-sourcing as described in 2 CFR 200.318 for all professional service contracts over $2,500 (those requiring some kind of documentation to be maintained). Furthermore, we recommend that contracting personnel be familiar with the specifics of the procurement policies of the District. Views of responsible officials: Management concurs with the finding. See Exhibit I for corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.318(i), the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition/context: Of the four procurement transactions subjected to testing, there were two professional service contracts that the District did not have documentation supporting the sole source procurement method. Cause: The District did not maintain proper sole source documentation for these vendors due to the unique services provided. Effect: Per 2 CFR 200.339, 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 §200.208 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. Questioned costs: None. Identification as a repeat finding: No. Recommendation: We recommend the Procurement policy be modified to more clearly state that documentation will be maintained to identify the determination for sole-sourcing as described in 2 CFR 200.318 for all professional service contracts over $2,500 (those requiring some kind of documentation to be maintained). Furthermore, we recommend that contracting personnel be familiar with the specifics of the procurement policies of the District. Views of responsible officials: Management concurs with the finding. See Exhibit I for corrective action plan.
2023-001: Special Education Cluster – Procurement Context/Condition - Of the four procurement transactions subjected to testing, there were two professional service contracts that the District did not have documentation supporting the sole source procurement method. Corrective Action Plan – Laramie County School District No. 1 (LCSD1) appreciates the thorough review conducted by the auditing team, identifying the lack of documentation for two sole source contracts for special education trainers hired in response to the Wyoming Department of Education’s monitoring review. In response, LCSD1 has undertaken a comprehensive corrective action plan to rectify the identified issues and prevent future occurrences. Immediate steps include a detailed review of the existing contract, identification of missing documentation, engagement with legal counsel to ensure compliance, and the development of clear procedures for documenting sole source justifications. To address potential gaps in staff understanding, LCSD1 has implemented additional training programs and reviews by procurement staff. LCSD1 will also evaluate federal, state and district procurement policies and initiate additional internal monitoring requirements for special education contracts. LCSD1 does not dispute the finding and will continue to improve processes and procedures with a focus on periodic reviews to enhance procurement practices. Contact Person – Jed Cicarelli, Chief Financial Officer Anticipated Completion Date – Immediately
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
FAC accepted this audit on December 7, 2021 — management decision was due June 7, 2022.
FAC accepted this audit on November 15, 2020 — management decision was due May 15, 2021.
LARAMIE COUNTY SCHOOL DISTRICT #1 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) June 30, 2020 72 Section II - Financial Statement Findings None Section III - Federal Award Findings & Questioned Costs 2020-001: Special Education Cluster ? Procurement Catalog of Federal Domestic Assistance (CFDA) Number and Title: Special Education Cluster: 84.027 Special Education ? Grants to States; 84.173 Special Education ? Preschool Grants Federal Agency Name: U.S. Department of Education Pass-through Entity Name: Wyoming Department of Education Award Numbers/Names: H173A170076, H027A180014, H173A180076, H027A190014, H173A190076 Award Years: July 1, 2017 ? September 30, 2018; July 1, 2018 ? September 30, 2019; July 1, 2019 ? September 30, 2020 Criteria: Per 2 CFR 200.318(i), the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition/Context: Of the four vendors selected for testing compliance with the procurement requirements, one vendor?s contract was not procured per the District?s procurement policies and requirements. Questioned Costs: $35,000 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 procurement requirements, the District does not have any controls in place to monitor the procurement of contracts relating to Individualized Education Program (IEP). Recommendation: We recommend that the District?s procurement policy be modified to clearly discuss how services related to IEP should be documented from a procurement perspective. Views of Responsible Officials and Planned Corrective Action: See Exhibit I.
Show full finding ▾Hide full finding ▴LARAMIE COUNTY SCHOOL DISTRICT #1 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) June 30, 2020 72 Section II - Financial Statement Findings None Section III - Federal Award Findings & Questioned Costs 2020-001: Special Education Cluster ? Procurement Catalog of Federal Domestic Assistance (CFDA) Number and Title: Special Education Cluster: 84.027 Special Education ? Grants to States; 84.173 Special Education ? Preschool Grants Federal Agency Name: U.S. Department of Education Pass-through Entity Name: Wyoming Department of Education Award Numbers/Names: H173A170076, H027A180014, H173A180076, H027A190014, H173A190076 Award Years: July 1, 2017 ? September 30, 2018; July 1, 2018 ? September 30, 2019; July 1, 2019 ? September 30, 2020 Criteria: Per 2 CFR 200.318(i), the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition/Context: Of the four vendors selected for testing compliance with the procurement requirements, one vendor?s contract was not procured per the District?s procurement policies and requirements. Questioned Costs: $35,000 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 procurement requirements, the District does not have any controls in place to monitor the procurement of contracts relating to Individualized Education Program (IEP). Recommendation: We recommend that the District?s procurement policy be modified to clearly discuss how services related to IEP should be documented from a procurement perspective. Views of Responsible Officials and Planned Corrective Action: See Exhibit I.
Finance Department 2810 House Avenue, Room 122, Cheyenne, Wyoming 82001 Date: November 3, 2020 To: McGee, Hearne & Paiz, LLP From: Jed Cicarelli, Director of Finance Re: Laramie County School District #1 Compliance Report ? Fiscal Year 2020 The following is the Corrective Action Plan to address the control deficiency and finding in the FY 2020 Financial and Compliance Report (see pages 73 and 74 for the complete text of the control deficiency and finding): 2020-001: Special Education Cluster ? Procurement Context/Condition - Of the four vendors selected for testing compliance with the procurement requirements, one vendor?s contract was not procured per the District?s procurement policies and requirements. Corrective Action Plan ? The District?s management team became aware of the compliance issue during the current year and recognizes the importance of complying with procurement policies and requirements. The District will provide training to special education staff that enter purchase requisitions and maintain contracts. Staff responsible for maintaining contract service agreements will work with department directors to ensure that procurement policies are properly adhered to. The District is already in the process of implementing controls and revisions to procurement procedures. Contact Person ? Jed Cicarelli, Director of Finance Anticipated Completion Date ? Immediately
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
FAC accepted this audit on November 28, 2016 — management decision was due May 28, 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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