FAC Explorer

Audit 13884

FY End
2023-06-30
Total Expended
$4.07M
Findings
4
Programs
17
Organization: Ava R-I School District (MO)
Year: 2023 Accepted: 2024-01-26
Auditor: Thomas & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10229 2023-001 - - N
10230 2023-002 Material Weakness - N
586671 2023-001 - - N
586672 2023-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $275,347 - 0
10.553 School Breakfast Program $94,586 - 0
10.565 Commodity Supplemental Food Program $68,651 - 0
84.027 Special Education_grants to States $67,018 Yes 0
10.559 Summer Food Service Program for Children $45,762 - 0
10.558 Child and Adult Care Food Program $45,460 - 0
93.558 Temporary Assistance for Needy Families $43,641 - 0
84.358 Rural Education $32,383 - 0
93.489 Child Care Disaster Relief (a) $29,474 - 0
84.048 Career and Technical Education -- Basic Grants to States $13,430 - 0
84.287 Twenty-First Century Community Learning Centers $5,006 - 0
84.173 Special Education_preschool Grants $4,793 Yes 0
10.555 National School Lunch Program $2,606 - 0
90.200 Delta Regional Development $2,500 - 0
84.327 Special Education_educational Technology Media, and Materials for Individuals with Disabilities $2,238 - 0
84.425 Education Stabilization Fund $600 Yes 0
10.543 Healthier US School Challenge: Smarter Lunchrooms $200 - 0

Contacts

Name Title Type
FDUNBBQF4KX8 Aaron Dalton Auditee
4176834717 James Thomas Auditor
No contacts on file

Notes to SEFA

Title: NONCASH EXPENDITURES Accounting Policies: THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PRESENTED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THIS IS THE SAME BASIS OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. THE EXPENDITURES REPORTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REPRESENTS ONLY THE FEDERALLY FUNDED PORTION OF THE PROGRAM De Minimis Rate Used: N Rate Explanation: THE DISTRICT RECORDED ACTUAL DIRECT COSTS TO THE FEDERAL PROGRAMS. NO INDIRECT COSTS WERE ALLOCATED TO THE PROGRAMS. THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDES NONCASH EXPENDITURES FOR THE COMMODITY SUPPLEMENTAL FOOD PROGRAM. THE PROGRAM EXPENDITURES HAVE BEEN PRESENTED AT FAIR MARKET VALUE OF COMMODITIES RECEIVED DURING THE FISCAL YEAR
Title: PROGRAM TYPES Accounting Policies: THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PRESENTED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THIS IS THE SAME BASIS OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. THE EXPENDITURES REPORTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REPRESENTS ONLY THE FEDERALLY FUNDED PORTION OF THE PROGRAM De Minimis Rate Used: N Rate Explanation: THE DISTRICT RECORDED ACTUAL DIRECT COSTS TO THE FEDERAL PROGRAMS. NO INDIRECT COSTS WERE ALLOCATED TO THE PROGRAMS. EACH PROGRAM, INCLUDING CLUSTERS OF PROGRAMS, WITH EXPENDITURES IN EXCESS OF $750,000 ARE CONSIDERED TYPE A PROGRAMS. THOSE WITH EXPENDITURE OF LESS THAN $750,000 ARE CONSIDERED TYPE B PROGRAMS.
Title: SUBRECIPIENTS Accounting Policies: THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PRESENTED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THIS IS THE SAME BASIS OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. THE EXPENDITURES REPORTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REPRESENTS ONLY THE FEDERALLY FUNDED PORTION OF THE PROGRAM De Minimis Rate Used: N Rate Explanation: THE DISTRICT RECORDED ACTUAL DIRECT COSTS TO THE FEDERAL PROGRAMS. NO INDIRECT COSTS WERE ALLOCATED TO THE PROGRAMS. THE DISTRICT DID NOT PROVIDE FUNDS TO SUBRECIPIENTS IN THIS FISCAL YEAR.

Finding Details

Finding 2023-001
Compliance over Major Federal Programs Compliance requirement: Wage Rate Requirements Program: Education Stabilization Fund CFDA Number: 84.425 Criteria: OMB Uniform Guidance Compliance Supplement Section 4-20.001 requires all laborers and mechanics employed by contractors or subcontractors who work on construction contracts in excess fo $2,000 financied by Federal assistance funds must be paid wages not less than those established for the locality of the project by the Department of Labor. Condition: The District did not provide certified payroll reports from contractors for the HVAC project. Questioned Cost: Unknown Cause: The District did not require contractors to prepare and provide certified payroll reports to ensure compliance with prevailing wage rate for the locality. Effect: The District could be held liable by contractor employees for any wage amounts paid that were less than the prevailing wage rate for the locality. Recommendation: The district should request and retain certified payroll reports from contractors for the HVAC project. The District should determine if the prevailing wage rate was paid to the contractor employees. The District should consult legal counsel if underpayments are discovered. Management Views: Managements views and Corrective Action plan are included at the end of this report.
Finding 2023-002
Internal Control over Major Federal Program Compliance Internal Control: Wage Rate Requirements Compliance Program: Education Stabilization Fund CFDA Number: 84.425 Criteria: OMB Uniform Guidance requires the District to establish and maintain internal controls to ensure compliance with Wage Rate Requirements. Condition: Certified payroll reports were not obtained from contractors working on the federally funded HVAC project. Questioned Cost: Unknown Cause: The District did not have policies and procedures for verifying and monitoring Wage Rate Requirements compliance. Recommendation: The District should review the policies and procedures for Wage Rate Requirements for federally funded projects. The District should ensure policies require contracts on federally funded projects stipulate prevailing wage payments to employees as a requirement. The District should implement policies requiring certified payroll reports be provided by contractors to the District. The District should implement procedures to verify contractor compliance with Wage Rate Requirements. Management's Views: Management's Views and Corrective Action Plan are included at the end of this report.
Finding 2023-001
Compliance over Major Federal Programs Compliance requirement: Wage Rate Requirements Program: Education Stabilization Fund CFDA Number: 84.425 Criteria: OMB Uniform Guidance Compliance Supplement Section 4-20.001 requires all laborers and mechanics employed by contractors or subcontractors who work on construction contracts in excess fo $2,000 financied by Federal assistance funds must be paid wages not less than those established for the locality of the project by the Department of Labor. Condition: The District did not provide certified payroll reports from contractors for the HVAC project. Questioned Cost: Unknown Cause: The District did not require contractors to prepare and provide certified payroll reports to ensure compliance with prevailing wage rate for the locality. Effect: The District could be held liable by contractor employees for any wage amounts paid that were less than the prevailing wage rate for the locality. Recommendation: The district should request and retain certified payroll reports from contractors for the HVAC project. The District should determine if the prevailing wage rate was paid to the contractor employees. The District should consult legal counsel if underpayments are discovered. Management Views: Managements views and Corrective Action plan are included at the end of this report.
Finding 2023-002
Internal Control over Major Federal Program Compliance Internal Control: Wage Rate Requirements Compliance Program: Education Stabilization Fund CFDA Number: 84.425 Criteria: OMB Uniform Guidance requires the District to establish and maintain internal controls to ensure compliance with Wage Rate Requirements. Condition: Certified payroll reports were not obtained from contractors working on the federally funded HVAC project. Questioned Cost: Unknown Cause: The District did not have policies and procedures for verifying and monitoring Wage Rate Requirements compliance. Recommendation: The District should review the policies and procedures for Wage Rate Requirements for federally funded projects. The District should ensure policies require contracts on federally funded projects stipulate prevailing wage payments to employees as a requirement. The District should implement policies requiring certified payroll reports be provided by contractors to the District. The District should implement procedures to verify contractor compliance with Wage Rate Requirements. Management's Views: Management's Views and Corrective Action Plan are included at the end of this report.