EIN: 836000624
UEI: RV3TJGL4BSY4
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 84 [Department of Education]
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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 December 5, 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 5, 2026 (94 days ago).
What is a management decision? →FAC accepted this audit on November 11, 2024 — management decision was due May 11, 2025.
FAC accepted this audit on November 13, 2023 — management decision was due May 13, 2024.
During our testing we found one instance where the Distrct had not checks SAMS.GOV, prior to making a purchase, to determine if the vendor was suspended or debarred from doing business with the District under a Federal Award. Cause and Effect: The District has a policy and process in place to check for suspension/debarment for all transactions except for purchases made with credit cards. However, the District checked afterwards, and this vendor was neither suspended or debarred. Repeat Finding: No Recommendation: We recommend that the District implements a process to scrutinize purchases with credit cards by verifying if a vendor is either suspended or debarred prior to commencing work under any contracts funded by the Federal Government.
Show full finding ▾Hide full finding ▴2023-002 - Procurment, Debarment & Suspension Certification Finding Criteria: 2 CFR Part 200.214 and 2 CFR Part 180 provides that entities who are suspended or debarred shall be excluded from financial and non-financial assistance and benefits under Federal Programs and activities. Accordingly, the District should follow their written policy/procedure for ensuring that vendors paid with federal funds are not suspected or debarred from doing business with the federal government. Condition: During our testing we found one instance where the Distrct had not checks SAMS.GOV, prior to making a purchase, to determine if the vendor was suspended or debarred from doing business with the District under a Federal Award. Cause and Effect: The District has a policy and process in place to check for suspension/debarment for all transactions except for purchases made with credit cards. However, the District checked afterwards, and this vendor was neither suspended or debarred. Repeat Finding: No Recommendation: We recommend that the District implements a process to scrutinize purchases with credit cards by verifying if a vendor is either suspended or debarred prior to commencing work under any contracts funded by the Federal Government.
Contanct Person: Vern R. McAdams, Business Manager Corrective Action Planned: The District has been careful to check for suspension / debarment for all orders placed with a purchase order or voucher on SAM.GOV that are coded to a federal grant. That process is documented on the individual purchase order or voucher before the order is approved by the BUsiness Manager and the order is placed. However, more purchases today are completed using a Distrct credit card. Before the Business Manager processes the monthly payment for credit card charges, he will check each transaction that is coded to a federal grant and check that vendor for suspension / debarment on SAM.GOV. Should a vendor be identified as suspended / debarred the transaction will be coded to a non-federal account or the item will be returned. We followed this process with the October billing cycle.
FAC accepted this audit on November 20, 2022 — management decision was due May 20, 2023.
FAC accepted this audit on November 11, 2021 — management decision was due May 11, 2022.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
Criteria: Non-federal entities must establish written procedures to implement the requirements of 2 CFR Section 200.305 (2CFR Section 200.302(b)(6)). Condition & Cause: The District does not have a written policy to comply with the requirements of 2 CFR Section 200.305 (2CFR Section 200.302(b)(6)). Effect: The District lacks a written policy associated with cash management of federal grant funds that is required for non-federal entities who receive federal funds. This caused noncompliance with certain requirements under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Show full finding ▾Hide full finding ▴Criteria: Non-federal entities must establish written procedures to implement the requirements of 2 CFR Section 200.305 (2CFR Section 200.302(b)(6)). Condition & Cause: The District does not have a written policy to comply with the requirements of 2 CFR Section 200.305 (2CFR Section 200.302(b)(6)). Effect: The District lacks a written policy associated with cash management of federal grant funds that is required for non-federal entities who receive federal funds. This caused noncompliance with certain requirements under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Finding 2020-001: Contact Person: Vern McAdams, Business Manager Corrective Action Planned: Sublette County School District # 1 (District) has been careful to follow all procedures surrounding the expenditure of Federal Funds. We are watchful of all deadlines and restrictions for each Federal grant to keep all expenditures in compliance. We have discussion internally how to minimize the time between receiving Federal funds and their disbursement. Annually the Board of Trustees approves a Resolution allowing the business office to make payments between monthly board meetings and has provided direction on how it should be used. This resolution helps minimize the time accounts payable claims are received and paid by the District. In addition, the Board of Trustees have worked to keep the procurement policies DJD ? Cooperative Purchasing; DJE ? Bidding Procedures; DJF Local / Competitive Bidding; and DK ? Payment Procedures current with applicable law. The majority of Federal funds, including school lunch funds, are received by the District are on the reimbursement basis. Nearly every Federal grants received flow through the Wyoming Department of Education and are reimbursed quarterly after the expenditures are made and reported. School lunch claims are done monthly after the expenditures. The District has not been subject to the Uniform Procedures or Single Audit procedures since the threshold was increased to $750,000. During that time District staff have written procedures for most of our internal control activities. District staff will add a written procedure for cash management addressing 2CFR Section 200.302(b)(6).
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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