FAC Explorer

Audit 25521

FY End
2022-06-30
Total Expended
$1.17M
Findings
4
Programs
12
Organization: Glendale School District #77 (OR)
Year: 2022 Accepted: 2023-01-25
Auditor: Kdp Certified Public Accountants LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25727 2022-001 Significant Deficiency - N
25728 2022-001 Significant Deficiency - N
602169 2022-001 Significant Deficiency - N
602170 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $336,380 Yes 1
10.555 National School Lunch Program $128,159 - 0
10.553 School Breakfast Program $63,126 - 0
10.665 Schools and Roads - Grants to States $31,292 - 0
84.367 Improving Teacher Quality State Grants $19,540 - 0
84.358 Rural Education $14,949 - 0
10.558 Child and Adult Care Food Program $12,909 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.559 Summer Food Service Program for Children $8,233 - 0
84.010 Title I Grants to Local Educational Agencies $6,517 - 0
84.027 Special Education_grants to States $1,051 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
HWNQXLK2ELG6 Racheal Aiken Auditee
5414404796 Jeny Grupe Auditor
No contacts on file

Notes to SEFA

Title: Food distribution Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Douglas County School District No. 77 (the District) and is presented on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. For the year ended June 30, 2022, the District received food commodities totaling $14,441.
Title: Interest Subsidy Payment Received Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Douglas County School District No. 77 (the District) and is presented on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. During 2009-2010 fiscal year, the District received a Qualified School Construction Bond for $540,000. During the fiscal year ending June 30, 2022, the District received $14,781 in an interest subsidy related to the bond from the U.S. Treasury, which was paid directly to the Bank of New York Mellon Trust Company to be used to reduce future interest payments made by the District.
Title: Subrecipients Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Douglas County School District No. 77 (the District) and is presented on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District did not have any federal awards that were passed through to subrecipients for the year ended June 30, 2022.
Title: Schools and Roads - Grants to States Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Douglas County School District No. 77 (the District) and is presented on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District includes Schools and Roads - Grants to States in the schedule due to requirements of the Oregon Department of Education. These expenditures are not subject to the Uniform Guidance audit due to the treatment based on guidance provided by both Oregon Department of Education and the United States Department of Agriculture.

Finding Details

Finding 2022-001
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 ? Significant Deficiency ? Special Tests and Provisions Federal Program Title: Education Stabilization Fund - Assistance Listing No. 84.425; Federal Agency: United States Department of Education Pass-through entity: Oregon Department of Education Criteria: In accordance with 2 CFR Part 176, Subpart C, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements, a provision that the contractor or subcontractor comply with those requirements and DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payroll). Cause: The District?s internal controls to identify and collect required certified payroll reports from contractors and subcontractors on contracted work exceeding $2,000 was not effective for the year ended June 30, 2022. Context: We selected two construction projects that exceeded $2,000 approved by ODE and spent with ESSER funds. For one of the two projects selected for testing, certified payroll reports were not collected by the District. Effect or Potential Effect: The nonfederal entity does not notify contractors and subcontractors of the requirements to comply with Wage Rage Requirements and obtain copies of certified payrolls and the District is not in compliance with the Department of Labor regulations. Recommendation: We recommend the District review their internal controls to strengthen the processes and improve procedures. We recommend the District notify all contractors and subcontractors of required submission of certified payroll reports prior to the start of any contracted work spent with federal assistance funds exceeding $2,000. Views of Responsible Officials: The District agrees with the finding and recommendation and plans to implement a system of reviewing a copy of the payroll and a statement of compliance (certified payroll), as necessary.
Finding 2022-001
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 ? Significant Deficiency ? Special Tests and Provisions Federal Program Title: Education Stabilization Fund - Assistance Listing No. 84.425; Federal Agency: United States Department of Education Pass-through entity: Oregon Department of Education Criteria: In accordance with 2 CFR Part 176, Subpart C, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements, a provision that the contractor or subcontractor comply with those requirements and DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payroll). Cause: The District?s internal controls to identify and collect required certified payroll reports from contractors and subcontractors on contracted work exceeding $2,000 was not effective for the year ended June 30, 2022. Context: We selected two construction projects that exceeded $2,000 approved by ODE and spent with ESSER funds. For one of the two projects selected for testing, certified payroll reports were not collected by the District. Effect or Potential Effect: The nonfederal entity does not notify contractors and subcontractors of the requirements to comply with Wage Rage Requirements and obtain copies of certified payrolls and the District is not in compliance with the Department of Labor regulations. Recommendation: We recommend the District review their internal controls to strengthen the processes and improve procedures. We recommend the District notify all contractors and subcontractors of required submission of certified payroll reports prior to the start of any contracted work spent with federal assistance funds exceeding $2,000. Views of Responsible Officials: The District agrees with the finding and recommendation and plans to implement a system of reviewing a copy of the payroll and a statement of compliance (certified payroll), as necessary.
Finding 2022-001
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 ? Significant Deficiency ? Special Tests and Provisions Federal Program Title: Education Stabilization Fund - Assistance Listing No. 84.425; Federal Agency: United States Department of Education Pass-through entity: Oregon Department of Education Criteria: In accordance with 2 CFR Part 176, Subpart C, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements, a provision that the contractor or subcontractor comply with those requirements and DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payroll). Cause: The District?s internal controls to identify and collect required certified payroll reports from contractors and subcontractors on contracted work exceeding $2,000 was not effective for the year ended June 30, 2022. Context: We selected two construction projects that exceeded $2,000 approved by ODE and spent with ESSER funds. For one of the two projects selected for testing, certified payroll reports were not collected by the District. Effect or Potential Effect: The nonfederal entity does not notify contractors and subcontractors of the requirements to comply with Wage Rage Requirements and obtain copies of certified payrolls and the District is not in compliance with the Department of Labor regulations. Recommendation: We recommend the District review their internal controls to strengthen the processes and improve procedures. We recommend the District notify all contractors and subcontractors of required submission of certified payroll reports prior to the start of any contracted work spent with federal assistance funds exceeding $2,000. Views of Responsible Officials: The District agrees with the finding and recommendation and plans to implement a system of reviewing a copy of the payroll and a statement of compliance (certified payroll), as necessary.
Finding 2022-001
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 ? Significant Deficiency ? Special Tests and Provisions Federal Program Title: Education Stabilization Fund - Assistance Listing No. 84.425; Federal Agency: United States Department of Education Pass-through entity: Oregon Department of Education Criteria: In accordance with 2 CFR Part 176, Subpart C, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements, a provision that the contractor or subcontractor comply with those requirements and DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payroll). Cause: The District?s internal controls to identify and collect required certified payroll reports from contractors and subcontractors on contracted work exceeding $2,000 was not effective for the year ended June 30, 2022. Context: We selected two construction projects that exceeded $2,000 approved by ODE and spent with ESSER funds. For one of the two projects selected for testing, certified payroll reports were not collected by the District. Effect or Potential Effect: The nonfederal entity does not notify contractors and subcontractors of the requirements to comply with Wage Rage Requirements and obtain copies of certified payrolls and the District is not in compliance with the Department of Labor regulations. Recommendation: We recommend the District review their internal controls to strengthen the processes and improve procedures. We recommend the District notify all contractors and subcontractors of required submission of certified payroll reports prior to the start of any contracted work spent with federal assistance funds exceeding $2,000. Views of Responsible Officials: The District agrees with the finding and recommendation and plans to implement a system of reviewing a copy of the payroll and a statement of compliance (certified payroll), as necessary.