Criteria: An effective internal control structure of an organization will include procedures and actions to:1. Protect its assets against theft and waste2. Ensure compliance with the organization's policies, procedures and statutory requirements3. Evaluate the performance of personnel to promote efficient operations4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detectedCondition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Criteria: An effective internal control structure of an organization will include procedures and actions to:1. Protect its assets against theft and waste2. Ensure compliance with the organization's policies, procedures and statutory requirements3. Evaluate the performance of personnel to promote efficient operations4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detectedCondition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Criteria: An effective internal control structure of an organization will include procedures and actions to:1. Protect its assets against theft and waste2. Ensure compliance with the organization's policies, procedures and statutory requirements3. Evaluate the performance of personnel to promote efficient operations4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detectedCondition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Criteria: An effective internal control structure of an organization will include procedures and actions to:1. Protect its assets against theft and waste2. Ensure compliance with the organization's policies, procedures and statutory requirements3. Evaluate the performance of personnel to promote efficient operations4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detectedCondition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Davis Bacon Compliance Criteria: The compliance requirements for the Educational Stabilization Fund requires the District comply with the provisions of the Davis Bacon Act for construction contracts thee District has entered into. The Davis-Bacon Act requires contractors and subcontractors performing on contracts pay local prevailing wages on public works projects for laborers and mechanics. The Davis-Bacon Act applies to federally-funded or assisted contracts in excess of $2,000 for construction, alteration, or repair of public buildings or public works. The governmental entity is required to monitor the contractor compliance with the paying the prevailing wage rate. To accomplish this compliance the contractor is required to submit certified payroll reports to the governmental entity or an agent of the entity. Certified payroll reports are comprehensive federal reports (WH-347) that are submitted to the agency in charge of the government contract. It lists all employees, their wage, benefits, type of work they did, and hours worked each week. Condition: The contractors in question did not provide the necessary certified payroll reports to the District. Recommendation: In the future the District should follow the provisions for the Davis Bacon Act which includes obtaining weekly certified payrolls from contractors to which the provision apply. Auditee Response: The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.
Davis Bacon Compliance Criteria: The compliance requirements for the Educational Stabilization Fund requires the District comply with the provisions of the Davis Bacon Act for construction contracts thee District has entered into. The Davis-Bacon Act requires contractors and subcontractors performing on contracts pay local prevailing wages on public works projects for laborers and mechanics. The Davis-Bacon Act applies to federally-funded or assisted contracts in excess of $2,000 for construction, alteration, or repair of public buildings or public works. The governmental entity is required to monitor the contractor compliance with the paying the prevailing wage rate. To accomplish this compliance the contractor is required to submit certified payroll reports to the governmental entity or an agent of the entity. Certified payroll reports are comprehensive federal reports (WH-347) that are submitted to the agency in charge of the government contract. It lists all employees, their wage, benefits, type of work they did, and hours worked each week. Condition: The contractors in question did not provide the necessary certified payroll reports to the District. Recommendation: In the future the District should follow the provisions for the Davis Bacon Act which includes obtaining weekly certified payrolls from contractors to which the provision apply. Auditee Response: The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.
Davis Bacon Compliance Criteria: The compliance requirements for the Educational Stabilization Fund requires the District comply with the provisions of the Davis Bacon Act for construction contracts thee District has entered into. The Davis-Bacon Act requires contractors and subcontractors performing on contracts pay local prevailing wages on public works projects for laborers and mechanics. The Davis-Bacon Act applies to federally-funded or assisted contracts in excess of $2,000 for construction, alteration, or repair of public buildings or public works. The governmental entity is required to monitor the contractor compliance with the paying the prevailing wage rate. To accomplish this compliance the contractor is required to submit certified payroll reports to the governmental entity or an agent of the entity. Certified payroll reports are comprehensive federal reports (WH-347) that are submitted to the agency in charge of the government contract. It lists all employees, their wage, benefits, type of work they did, and hours worked each week. Condition: The contractors in question did not provide the necessary certified payroll reports to the District. Recommendation: In the future the District should follow the provisions for the Davis Bacon Act which includes obtaining weekly certified payrolls from contractors to which the provision apply. Auditee Response: The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.
Criteria: An effective internal control structure of an organization will include procedures and actions to:1. Protect its assets against theft and waste2. Ensure compliance with the organization's policies, procedures and statutory requirements3. Evaluate the performance of personnel to promote efficient operations4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detectedCondition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Criteria: An effective internal control structure of an organization will include procedures and actions to:1. Protect its assets against theft and waste2. Ensure compliance with the organization's policies, procedures and statutory requirements3. Evaluate the performance of personnel to promote efficient operations4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detectedCondition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Criteria: An effective internal control structure of an organization will include procedures and actions to:1. Protect its assets against theft and waste2. Ensure compliance with the organization's policies, procedures and statutory requirements3. Evaluate the performance of personnel to promote efficient operations4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detectedCondition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Criteria: An effective internal control structure of an organization will include procedures and actions to:1. Protect its assets against theft and waste2. Ensure compliance with the organization's policies, procedures and statutory requirements3. Evaluate the performance of personnel to promote efficient operations4. Ensure accurate and reliable operating and accounting data. Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. When an organization separates duties of the employees, it minimizes the probability of an error or irregularity occurring and not being timely detectedCondition: Due to the small size of the accounting department of the District, the possibility of adequate separation of duties over certain transaction cycles is limited. Recommendation: While we recognize that it is impractical for the District to achieve complete separation of duties over all transaction cycles within the District, it is important that the Board be aware of the chance of errors and irregularities not being timely detected is elevated. Auditee Response: The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities.
Davis Bacon Compliance Criteria: The compliance requirements for the Educational Stabilization Fund requires the District comply with the provisions of the Davis Bacon Act for construction contracts thee District has entered into. The Davis-Bacon Act requires contractors and subcontractors performing on contracts pay local prevailing wages on public works projects for laborers and mechanics. The Davis-Bacon Act applies to federally-funded or assisted contracts in excess of $2,000 for construction, alteration, or repair of public buildings or public works. The governmental entity is required to monitor the contractor compliance with the paying the prevailing wage rate. To accomplish this compliance the contractor is required to submit certified payroll reports to the governmental entity or an agent of the entity. Certified payroll reports are comprehensive federal reports (WH-347) that are submitted to the agency in charge of the government contract. It lists all employees, their wage, benefits, type of work they did, and hours worked each week. Condition: The contractors in question did not provide the necessary certified payroll reports to the District. Recommendation: In the future the District should follow the provisions for the Davis Bacon Act which includes obtaining weekly certified payrolls from contractors to which the provision apply. Auditee Response: The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.
Davis Bacon Compliance Criteria: The compliance requirements for the Educational Stabilization Fund requires the District comply with the provisions of the Davis Bacon Act for construction contracts thee District has entered into. The Davis-Bacon Act requires contractors and subcontractors performing on contracts pay local prevailing wages on public works projects for laborers and mechanics. The Davis-Bacon Act applies to federally-funded or assisted contracts in excess of $2,000 for construction, alteration, or repair of public buildings or public works. The governmental entity is required to monitor the contractor compliance with the paying the prevailing wage rate. To accomplish this compliance the contractor is required to submit certified payroll reports to the governmental entity or an agent of the entity. Certified payroll reports are comprehensive federal reports (WH-347) that are submitted to the agency in charge of the government contract. It lists all employees, their wage, benefits, type of work they did, and hours worked each week. Condition: The contractors in question did not provide the necessary certified payroll reports to the District. Recommendation: In the future the District should follow the provisions for the Davis Bacon Act which includes obtaining weekly certified payrolls from contractors to which the provision apply. Auditee Response: The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.
Davis Bacon Compliance Criteria: The compliance requirements for the Educational Stabilization Fund requires the District comply with the provisions of the Davis Bacon Act for construction contracts thee District has entered into. The Davis-Bacon Act requires contractors and subcontractors performing on contracts pay local prevailing wages on public works projects for laborers and mechanics. The Davis-Bacon Act applies to federally-funded or assisted contracts in excess of $2,000 for construction, alteration, or repair of public buildings or public works. The governmental entity is required to monitor the contractor compliance with the paying the prevailing wage rate. To accomplish this compliance the contractor is required to submit certified payroll reports to the governmental entity or an agent of the entity. Certified payroll reports are comprehensive federal reports (WH-347) that are submitted to the agency in charge of the government contract. It lists all employees, their wage, benefits, type of work they did, and hours worked each week. Condition: The contractors in question did not provide the necessary certified payroll reports to the District. Recommendation: In the future the District should follow the provisions for the Davis Bacon Act which includes obtaining weekly certified payrolls from contractors to which the provision apply. Auditee Response: The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.