Audit 12851

FY End
2023-06-30
Total Expended
$23.48M
Findings
8
Programs
15
Organization: Jonesboro School District No. 1 (AR)
Year: 2023 Accepted: 2024-01-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
9392 2023-001 Significant Deficiency - A
9393 2023-001 Significant Deficiency - A
9394 2023-001 Significant Deficiency - A
9395 2023-001 Significant Deficiency - A
585834 2023-001 Significant Deficiency - A
585835 2023-001 Significant Deficiency - A
585836 2023-001 Significant Deficiency - A
585837 2023-001 Significant Deficiency - A

Contacts

Name Title Type
NKY8RCCNKYU5 Belinda Locke Auditee
8709335800 Mark Glover Auditor
No contacts on file

Notes to SEFA

Title: Medicaid Reimbursements Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal awards activity of the District and is presented on the regulatory basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principle, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% deminimus indirect cost rate. Medicaid reimbursements are defined as contracts for services and not federal awards, therefore, such reimbursements totalling $500,303 are not covered by the reporting requirements of the Uniform Guidance, and therefore, not included on the Schedule.
Title: Nonmonetary Assistance Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal awards activity of the District and is presented on the regulatory basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principle, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% deminimus indirect cost rate. Nonmonetary assistance is reported at the approximate value as provided by the U.S. Department of Agriculture.
Title: Transfers Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal awards activity of the District and is presented on the regulatory basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principle, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% deminimus indirect cost rate. The District received approval from the Arkansas Department of Education to transfer $406,258 Title II - Part A - Improving Teacher Quality Grants and $210,136 Title IV - Student Support and Academic Enrichment funds to Title I, Part A - Grants to Local Education Agencies.

Finding Details

Statement of Condition: Four of the ten current year ESSER construction contracts did not include the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors. Criteria: 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. - Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). - These provsions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing overlooked this requirement on four construction contracts. Effect of condition: Four of the ten construction contracts financed by the ESSER probram originated during 2023 did not include the Wage Rate Requirements provision. However, weekly certified payroll was receibed by the District from contractos and theri subcontractors in accordance with the Davis-Bacon Act. Context: All ten applicable contracts were reviewed. This finding was present in four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assisstance funds include the required Wage Rate REquirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for too such contracts written in order to ensure that they comploy with all the requirements within the Compliance Supplement.
Statement of Condition: Four of the ten current year ESSER construction contracts did not include the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors. Criteria: 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. - Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). - These provsions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing overlooked this requirement on four construction contracts. Effect of condition: Four of the ten construction contracts financed by the ESSER probram originated during 2023 did not include the Wage Rate Requirements provision. However, weekly certified payroll was receibed by the District from contractos and theri subcontractors in accordance with the Davis-Bacon Act. Context: All ten applicable contracts were reviewed. This finding was present in four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assisstance funds include the required Wage Rate REquirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for too such contracts written in order to ensure that they comploy with all the requirements within the Compliance Supplement.
Statement of Condition: Four of the ten current year ESSER construction contracts did not include the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors. Criteria: 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. - Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). - These provsions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing overlooked this requirement on four construction contracts. Effect of condition: Four of the ten construction contracts financed by the ESSER probram originated during 2023 did not include the Wage Rate Requirements provision. However, weekly certified payroll was receibed by the District from contractos and theri subcontractors in accordance with the Davis-Bacon Act. Context: All ten applicable contracts were reviewed. This finding was present in four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assisstance funds include the required Wage Rate REquirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for too such contracts written in order to ensure that they comploy with all the requirements within the Compliance Supplement.
Statement of Condition: Four of the ten current year ESSER construction contracts did not include the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors. Criteria: 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. - Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). - These provsions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing overlooked this requirement on four construction contracts. Effect of condition: Four of the ten construction contracts financed by the ESSER probram originated during 2023 did not include the Wage Rate Requirements provision. However, weekly certified payroll was receibed by the District from contractos and theri subcontractors in accordance with the Davis-Bacon Act. Context: All ten applicable contracts were reviewed. This finding was present in four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assisstance funds include the required Wage Rate REquirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for too such contracts written in order to ensure that they comploy with all the requirements within the Compliance Supplement.
Statement of Condition: Four of the ten current year ESSER construction contracts did not include the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors. Criteria: 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. - Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). - These provsions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing overlooked this requirement on four construction contracts. Effect of condition: Four of the ten construction contracts financed by the ESSER probram originated during 2023 did not include the Wage Rate Requirements provision. However, weekly certified payroll was receibed by the District from contractos and theri subcontractors in accordance with the Davis-Bacon Act. Context: All ten applicable contracts were reviewed. This finding was present in four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assisstance funds include the required Wage Rate REquirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for too such contracts written in order to ensure that they comploy with all the requirements within the Compliance Supplement.
Statement of Condition: Four of the ten current year ESSER construction contracts did not include the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors. Criteria: 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. - Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). - These provsions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing overlooked this requirement on four construction contracts. Effect of condition: Four of the ten construction contracts financed by the ESSER probram originated during 2023 did not include the Wage Rate Requirements provision. However, weekly certified payroll was receibed by the District from contractos and theri subcontractors in accordance with the Davis-Bacon Act. Context: All ten applicable contracts were reviewed. This finding was present in four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assisstance funds include the required Wage Rate REquirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for too such contracts written in order to ensure that they comploy with all the requirements within the Compliance Supplement.
Statement of Condition: Four of the ten current year ESSER construction contracts did not include the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors. Criteria: 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. - Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). - These provsions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing overlooked this requirement on four construction contracts. Effect of condition: Four of the ten construction contracts financed by the ESSER probram originated during 2023 did not include the Wage Rate Requirements provision. However, weekly certified payroll was receibed by the District from contractos and theri subcontractors in accordance with the Davis-Bacon Act. Context: All ten applicable contracts were reviewed. This finding was present in four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assisstance funds include the required Wage Rate REquirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for too such contracts written in order to ensure that they comploy with all the requirements within the Compliance Supplement.
Statement of Condition: Four of the ten current year ESSER construction contracts did not include the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors. Criteria: 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. - Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). - These provsions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing overlooked this requirement on four construction contracts. Effect of condition: Four of the ten construction contracts financed by the ESSER probram originated during 2023 did not include the Wage Rate Requirements provision. However, weekly certified payroll was receibed by the District from contractos and theri subcontractors in accordance with the Davis-Bacon Act. Context: All ten applicable contracts were reviewed. This finding was present in four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assisstance funds include the required Wage Rate REquirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for too such contracts written in order to ensure that they comploy with all the requirements within the Compliance Supplement.