Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.