EIN: 836000554
UEI: G7W5UN8CANK3
Audited by: LEO RILEY & CO., CPA'S
Oversight agency: 84 [Department of Education]
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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 January 14, 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 14, 2026 (46 days ago).
What is a management decision? →The District is unable to assign a different person to each stage of the transaction cycle. Often times the individual who initiates the transaction (prepares the purchase order), also approves the transaction (signs off on the voucher), records the transaction (enters it into the general ledger), reconciles the balance (determines that the good ordered were received) and has custody over the asset (receives the shipment). The District has separated duties to the extent possible given their limited resources and lack of personnel. The District has attempted to address the shortcomings of their internal control structure by involving the Board of Trustees in the transaction cycle. Potential Effect of Condition: The possibility exists that errors or irregularities may occur and not be prevented, detected or corrected on a timely basis. Recommendation: We recommend that the District enhance the Board of Trustees' effectiveness by ensuring that: · Trustees are made aware of the importance of their functions. New Trustees should be briefed on their role in internal control and the importance of their oversight responsibilities. · Trustees are provided with training on preventing and detecting abuse and fraud. Self-study courses are available from a number of companies and can be ordered on-line. · Trustees are provided published material on fraud. These materials are available from the American Institute of Certified Public Accountants or companies that offer CPE courses. In addition, books are available from Amazon and articles are available free of charge on the web. Auditee Response: The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCIES 2025-003 Separation of Duties Criteria: An effective internal control structure is designed so that there is a separation of duties. Ideally, a different individual should: · Initiate the transaction, · Approve the transaction, · Record the transaction, · Reconcile balances, and · Retain custody of the asset An effective internal control structure includes procedures that: · Protect assets against theft and waste, · Ensure compliance with the District's policies, procedures and statutory requirements, · Evaluate the performance of personnel to promote efficient operations, and · Ensure accurate and reliable operating and accounting data. In addition, an effective internal control structure helps reduce the risk that errors, irregularities, abuse, illegal acts and fraud are occurring and not being detected in a timely manner. Condition: The District is unable to assign a different person to each stage of the transaction cycle. Often times the individual who initiates the transaction (prepares the purchase order), also approves the transaction (signs off on the voucher), records the transaction (enters it into the general ledger), reconciles the balance (determines that the good ordered were received) and has custody over the asset (receives the shipment). The District has separated duties to the extent possible given their limited resources and lack of personnel. The District has attempted to address the shortcomings of their internal control structure by involving the Board of Trustees in the transaction cycle. Potential Effect of Condition: The possibility exists that errors or irregularities may occur and not be prevented, detected or corrected on a timely basis. Recommendation: We recommend that the District enhance the Board of Trustees' effectiveness by ensuring that: · Trustees are made aware of the importance of their functions. New Trustees should be briefed on their role in internal control and the importance of their oversight responsibilities. · Trustees are provided with training on preventing and detecting abuse and fraud. Self-study courses are available from a number of companies and can be ordered on-line. · Trustees are provided published material on fraud. These materials are available from the American Institute of Certified Public Accountants or companies that offer CPE courses. In addition, books are available from Amazon and articles are available free of charge on the web. Auditee Response: The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
December 16, 2025 To Whom it May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2025 issued by Leo Riley & Co. This le er addresses the following compliance findings: 2025-001 Separa on of Du es The district is unable to assign a different person to each stage of the transac on cycle due to the lack of personnel. The district will brief new Trustees on their role in internal control and stress the importance of their oversight responsibili es. In addi on, the district will consider providing training on detec ng abuse and fraud as well as ordering printed materials for distribu on to Trustees. 2025-002 Budget Noncompliance The district is aware that the budget was exceeded and has implemented procedures to monitor and amend the budget in accordance with Wyoming State Statute. 2025-003 Separation of Duties The district is unable to assign a different person to each stage of the transac on cycle due to the lack of personnel. The district will brief new Trustees on their role in internal control and stress the importance of their oversight responsibili es. In addi on, the district will consider providing training on detec ng abuse and fraud as well as ordering printed materials for distribu on to Trustees. Sincerely, Katie Redmann Business Manager
2024-003
FAC accepted this audit on February 17, 2025 — management decision was due August 17, 2025.
Refer to 2024-001 in the Findings – Financial Statement Audit for a complete discussion of this issue. U.S. Department of Education: Comprehensive Literacy Grant CFDA 84.371 Criteria: An effective internal control structure is designed so that there is a separation of duties. Ideally, a different individual should: · Initiate the transaction, · Approve the transaction, · Record the transaction, · Reconcile balances, and · Retain custody of the asset An effective internal control structure includes procedures that: · Protect assets against theft and waste, · Ensure compliance with the District's policies, procedures and statutory requirements, · Evaluate the performance of personnel to promote efficient operations, and · Ensure accurate and reliable operating and accounting data. Condition: The District is unable to assign a different person to each stage of the transaction cycle. Often times the individual who initiates the transaction (prepares the purchase order), also approves the transaction (signs off on the voucher), records the transaction (enters it into the general ledger), reconciles the balance (determines that the good ordered were received) and has custody over the asset (receives the shipment). The District has separated duties to the extent possible given their limited resources and lack of personnel. The District has attempted to address the shortcomings of their internal control structure by involving the Board of Trustees in the transaction cycle. Potential Effect of Condition: The possibility exists that errors or irregularities may occur and not be prevented, detected or corrected on a timely basis. Recommendation: We recommend that the District enhance the Board of Trustees' effectiveness by ensuring that: · Trustees are made aware of the importance of their functions. New Trustees should be briefed on their role in internal control and the importance of their oversight responsibilities. · Trustees are provided with training on preventing and detecting abuse and fraud. Self-study courses are available from a number of companies and can be ordered on-line. · Trustees are provided published material on fraud. These materials are available from the American Institute of Certified Public Accountants or companies that offer CPE courses. In addition, books are available from Amazon and articles are available free of charge on the web. Auditee Response: The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCIES: 2024-003 Separation of Duties Reportable Condition: Refer to 2024-001 in the Findings – Financial Statement Audit for a complete discussion of this issue. U.S. Department of Education: Comprehensive Literacy Grant CFDA 84.371 Criteria: An effective internal control structure is designed so that there is a separation of duties. Ideally, a different individual should: · Initiate the transaction, · Approve the transaction, · Record the transaction, · Reconcile balances, and · Retain custody of the asset An effective internal control structure includes procedures that: · Protect assets against theft and waste, · Ensure compliance with the District's policies, procedures and statutory requirements, · Evaluate the performance of personnel to promote efficient operations, and · Ensure accurate and reliable operating and accounting data. Condition: The District is unable to assign a different person to each stage of the transaction cycle. Often times the individual who initiates the transaction (prepares the purchase order), also approves the transaction (signs off on the voucher), records the transaction (enters it into the general ledger), reconciles the balance (determines that the good ordered were received) and has custody over the asset (receives the shipment). The District has separated duties to the extent possible given their limited resources and lack of personnel. The District has attempted to address the shortcomings of their internal control structure by involving the Board of Trustees in the transaction cycle. Potential Effect of Condition: The possibility exists that errors or irregularities may occur and not be prevented, detected or corrected on a timely basis. Recommendation: We recommend that the District enhance the Board of Trustees' effectiveness by ensuring that: · Trustees are made aware of the importance of their functions. New Trustees should be briefed on their role in internal control and the importance of their oversight responsibilities. · Trustees are provided with training on preventing and detecting abuse and fraud. Self-study courses are available from a number of companies and can be ordered on-line. · Trustees are provided published material on fraud. These materials are available from the American Institute of Certified Public Accountants or companies that offer CPE courses. In addition, books are available from Amazon and articles are available free of charge on the web. Auditee Response: The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
December 11, 2024 To Whom it May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2024 issued by Leo Riley & Co. This letteraddresses the following compliance findings: 2024-003 Separation of Duties The district is unable to assign a different perons to each stage of the tracsaction cycle due to the lack of personnel. The district will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, the districty will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
2023-003
FAC accepted this audit on May 17, 2024 — management decision was due November 17, 2024.
Refer to 2023-001 in the Findings – Financial Statement Audit for a complete discussion of this issue. • U.S. Department of Education: Education Stabilization Fund (ESF): Governor’s Emergency Education Relief (GEER) Fund - CFDA 84.425C. Elementary and Secondary School Emergency Relief (ESSER) Fund – CFDA 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund ARPA– CFDA 84.425U
Show full finding ▾Hide full finding ▴FINDINGS - MAJOR FEDERAL AWARDS PROGRAM AUDIT SIGNIFICANT DEFICIENCIES: 2023-003 Separation of Duties Reportable Condition: Refer to 2023-001 in the Findings – Financial Statement Audit for a complete discussion of this issue. • U.S. Department of Education: Education Stabilization Fund (ESF): Governor’s Emergency Education Relief (GEER) Fund - CFDA 84.425C. Elementary and Secondary School Emergency Relief (ESSER) Fund – CFDA 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund ARPA– CFDA 84.425U
December 28, 2023 To Whom It May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2023 issued by Leo Riley & Co. This letter addresses the following compliance findings: 2023-001 Separation of Duties The District is unable to assign a different person to each stage of the transaction cycle due to lack of personnel. The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distributions to Trustees. 2023-002 Budget Noncompliance The District is aware that the budget was exceeded and has implemented procedures to monitor and amend the budget in accordance with Wyoming State Statute. 2023-003 Separation of Duties The District is unable to assign a different person to each stage of the transaction cycle due to lack of personnel. The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distributions to Trustees. Sincerely, Katie Caffee Business Manager
2022-004
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
Refer to 2022-001 in the Findings ? Financial Statement Audit for a complete discussion of this issue. ? U.S. Department of Education: Education Stabilization Fund (ESF): Governor?s Emergency Education Relief (GEER) Fund - CFDA 84.425C. Elementary and Secondary School Emergency Relief (ESSER) Fund ? CFDA 84.425D ? U.S. Department of Education: Special Education Cluster: Title VIB, 611, Special Education (IDEA) ? CFDA 84.027. Title VIB, 619, Special Education (Preschool) ? CFDA 84.173. 2022-001 Separation of Duties Criteria: An effective internal control structure is designed so that there is a separation of duties. Ideally, a different individual should: ? Initiate the transaction, ? Approve the transaction, ? Record the transaction, ? Reconcile balances, and ? Retain custody of the asset An effective internal control structure includes procedures that: ? Protect assets against theft and waste, ? Ensure compliance with the District's policies, procedures and statutory requirements, ? Evaluate the performance of personnel to promote efficient operations, and ? Ensure accurate and reliable operating and accounting data. Condition: The District is unable to assign a different person to each stage of the transaction cycle. Often times the individual who initiates the transaction (prepares the purchase order), also approves the transaction (signs off on the voucher), records the transaction (enters it into the general ledger), reconciles the balance (determines that the good ordered were received) and has custody over the asset (receives the shipment). The District has separated duties to the extent possible given their limited resources and lack of personnel. The District has attempted to address the shortcomings of their internal control structure by involving the Board of Trustees in the transaction cycle. Potential Effect of Condition: The possibility exist that errors or irregularities may occur and not be prevented, detected or corrected on a timely basis. Recommendation: We recommend that the District enhance the Board of Trustees' effectiveness by ensuring that: ? Trustees are made aware of the importance of their functions. New Trustees should be briefed on their role in internal control and the importance of their oversight responsibilities. ? Trustees are provided with training on preventing and detecting abuse and fraud. Self-study courses are available from a number of companies and can be ordered on-line. ? Trustees are provided published material on fraud. These materials are available from the American Institute of Certified Public Accountants or companies that offer CPE courses. In addition, books are available from Amazon and articles are available free of charge on the web. Auditee Response: The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
Show full finding ▾Hide full finding ▴FINDINGS - MAJOR FEDERAL AWARDS PROGRAM AUDIT 2022-004 Separation of Duties Reportable Condition: Refer to 2022-001 in the Findings ? Financial Statement Audit for a complete discussion of this issue. ? U.S. Department of Education: Education Stabilization Fund (ESF): Governor?s Emergency Education Relief (GEER) Fund - CFDA 84.425C. Elementary and Secondary School Emergency Relief (ESSER) Fund ? CFDA 84.425D ? U.S. Department of Education: Special Education Cluster: Title VIB, 611, Special Education (IDEA) ? CFDA 84.027. Title VIB, 619, Special Education (Preschool) ? CFDA 84.173. 2022-001 Separation of Duties Criteria: An effective internal control structure is designed so that there is a separation of duties. Ideally, a different individual should: ? Initiate the transaction, ? Approve the transaction, ? Record the transaction, ? Reconcile balances, and ? Retain custody of the asset An effective internal control structure includes procedures that: ? Protect assets against theft and waste, ? Ensure compliance with the District's policies, procedures and statutory requirements, ? Evaluate the performance of personnel to promote efficient operations, and ? Ensure accurate and reliable operating and accounting data. Condition: The District is unable to assign a different person to each stage of the transaction cycle. Often times the individual who initiates the transaction (prepares the purchase order), also approves the transaction (signs off on the voucher), records the transaction (enters it into the general ledger), reconciles the balance (determines that the good ordered were received) and has custody over the asset (receives the shipment). The District has separated duties to the extent possible given their limited resources and lack of personnel. The District has attempted to address the shortcomings of their internal control structure by involving the Board of Trustees in the transaction cycle. Potential Effect of Condition: The possibility exist that errors or irregularities may occur and not be prevented, detected or corrected on a timely basis. Recommendation: We recommend that the District enhance the Board of Trustees' effectiveness by ensuring that: ? Trustees are made aware of the importance of their functions. New Trustees should be briefed on their role in internal control and the importance of their oversight responsibilities. ? Trustees are provided with training on preventing and detecting abuse and fraud. Self-study courses are available from a number of companies and can be ordered on-line. ? Trustees are provided published material on fraud. These materials are available from the American Institute of Certified Public Accountants or companies that offer CPE courses. In addition, books are available from Amazon and articles are available free of charge on the web. Auditee Response: The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
To Whom It May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2022 issued by Leo Riley & Co. This letter addresses the following compliance findings: 2022-001 Separation of Duties The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees. 2022-002 Budget Noncompliance The District is aware that the budget was exceeded and will implement procedures to monitor and amend the budget in accordance with Wyoming State Statute. 2022-003 Deposit Collateralization The District will monitor its deposits more carefully and transfer any excess funds to the WGIF. Sincerely, Katie Caffee Business Manager
2021-002
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
The District is unable to assign a different person to each stage of the transaction cycle. Often times the individual who initiates the transaction (prepares the purchase order), also approves the transaction (signs off on the voucher), records the transaction (enters it into the general ledger), reconciles the balance (determines that the good ordered were received) and has custody over the asset (receives the shipment). The District has separated duties to the extent possible given their limited resources and lack of personnel. The District has attempted to address the shortcomings of their internal control structure by involving the Board of Trustees in the transaction cycle. Potential Effect of Condition: The possibility exist that errors or irregularities may occur and not be prevented, detected or corrected on a timely basis. Recommendation: We recommend that the District enhance the Board of Trustees' effectiveness by ensuring that: ? Trustees are made aware of the importance of their functions. New Trustees should be briefed on their role in internal control and the importance of their oversight responsibilities. ? Trustees are provided with training on preventing and detecting abuse and fraud. Self-study courses are available from a number of companies and can be ordered on-line. ? Trustees are provided published material on fraud. These materials are available from the American Institute of Certified Public Accountants or companies that offer CPE courses. In addition, books are available from Amazon and articles are available free of charge on the web. Auditee Response: The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCIES 2021-001 Separation of Duties Criteria: An effective internal control structure is designed so that there is a separation of duties. Ideally, a different individual should: ? Initiate the transaction, ? Approve the transaction, ? Record the transaction, ? Reconcile balances, and ? Retain custody of the asset An effective internal control structure includes procedures that: ? Protect assets against theft and waste, ? Ensure compliance with the District's policies, procedures and statutory requirements, ? Evaluate the performance of personnel to promote efficient operations, and ? Ensure accurate and reliable operating and accounting data. Condition: The District is unable to assign a different person to each stage of the transaction cycle. Often times the individual who initiates the transaction (prepares the purchase order), also approves the transaction (signs off on the voucher), records the transaction (enters it into the general ledger), reconciles the balance (determines that the good ordered were received) and has custody over the asset (receives the shipment). The District has separated duties to the extent possible given their limited resources and lack of personnel. The District has attempted to address the shortcomings of their internal control structure by involving the Board of Trustees in the transaction cycle. Potential Effect of Condition: The possibility exist that errors or irregularities may occur and not be prevented, detected or corrected on a timely basis. Recommendation: We recommend that the District enhance the Board of Trustees' effectiveness by ensuring that: ? Trustees are made aware of the importance of their functions. New Trustees should be briefed on their role in internal control and the importance of their oversight responsibilities. ? Trustees are provided with training on preventing and detecting abuse and fraud. Self-study courses are available from a number of companies and can be ordered on-line. ? Trustees are provided published material on fraud. These materials are available from the American Institute of Certified Public Accountants or companies that offer CPE courses. In addition, books are available from Amazon and articles are available free of charge on the web. Auditee Response: The District will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, District will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.
In response to our auditors finding of a deficiency in internal control, I have the following response. I agree that there is a lack of internal control due to the size of our staff. Financially, it is impractical to hire more people to solve this problem, so we handle it in other ways. Every attempt is made to separate duties and provide as many checks and balances in our system as possible. One example would be bank reconciliations that are completed by people other than the ones that handle that function.
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