FAC Explorer

Audit 10317

FY End
2023-06-30
Total Expended
$1.83M
Findings
6
Programs
15
Organization: Rainier School District No. 13 (OR)
Year: 2023 Accepted: 2024-01-08
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7912 2023-003 Significant Deficiency - N
7913 2023-003 Significant Deficiency - N
7914 2023-003 Significant Deficiency - N
584354 2023-003 Significant Deficiency - N
584355 2023-003 Significant Deficiency - N
584356 2023-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Covid-19-Education Stabilization Fund $620,811 Yes 1
84.010 Title I Grants to Local Educational Agencies $273,290 - 0
10.555 National School Lunch Program $249,612 - 0
84.027 Special Education_grants to States $199,547 - 0
10.553 School Breakfast Program $90,170 - 0
84.367 Improving Teacher Quality State Grants $36,893 - 0
10.559 Summer Food Service Program for Children $35,109 - 0
84.048 Career and Technical Education -- Basic Grants to States $30,623 - 0
10.555 Covid-19-National School Lunch Program $20,243 - 0
84.424 Student Support and Academic Enrichment Program $17,548 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $13,434 - 0
10.558 Child and Adult Care Food Program $9,963 - 0
84.060 Indian Education_grants to Local Educational Agencies $6,573 - 0
84.027 Covid-19-Special Education_grants to States $5,863 - 0
84.173 Special Education_preschool Grants $4,199 - 0

Contacts

Name Title Type
MRJGESDTW8Q8 Jennifer Collins Auditee
5036143167 Tara Kamp Auditor
No contacts on file

Notes to SEFA

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: due to the fact that it already has a negotiated indirect cost rate with the Oregon Department of Education, and thus is not allowed to use the de minimus rate. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The entity has elected to not use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that it already has a negotiated indirect cost rate with the Oregon Department of Education, and thus is not allowed to use the de minimus rate.

Finding Details

Finding 2023-003
FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.
Finding 2023-003
FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.
Finding 2023-003
FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.
Finding 2023-003
FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.
Finding 2023-003
FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.
Finding 2023-003
FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.