FAC Explorer

Audit 26533

FY End
2022-06-30
Total Expended
$8.12M
Findings
2
Programs
12
Organization: Zachary Community School Board (LA)
Year: 2022 Accepted: 2023-01-16
Auditor: Postlethwaite & Netterville

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24854 2022-001 Significant Deficiency - N
601296 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $2.12M - 0
84.027 Special Education_grants to States $956,183 - 0
84.010 Title I Grants to Local Educational Agencies $744,303 Yes 0
10.553 School Breakfast Program $673,183 - 0
32.009 Emergency Connectivity Fund Program $377,948 - 0
84.367 Improving Teacher Quality State Grants $320,291 - 0
93.575 Child Care and Development Block Grant $113,993 - 0
84.048 Career and Technical Education -- Basic Grants to States $66,644 - 0
12.U01 Rotc-Navy Junior Reserve Officers Training Program $42,382 - 0
84.424 Student Support and Academic Enrichment Program $41,779 - 0
84.173 Special Education_preschool Grants $12,315 - 0
84.425 Education Stabilization Fund $6,891 Yes 0

Contacts

Name Title Type
WL5BFTVEPRJ3 John Musso Auditee
2256584969 Amanda Strebeck Auditor
No contacts on file

Notes to SEFA

Title: NONMONETARY ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Zachary Community School Board and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. The School Board received $194,737 of commodities during the year ended June 30, 2022. At June 30, 2022, the School Board had food commodities totaling $68,593 in inventory.
Title: RECONCILIATION TO FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Zachary Community School Board and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Total Federal Award Expenditures per schedule$8,116,982Total federal revenue per the Statement of Revenues, Expenditures and Changes in Fund Balance for the year ended June 30, 2022 are reported in the revenue accounts as follows:General Fund Restricted grants-in-aid-direct $420,330; Other Governmental Funds: Restricted grants-in-aid-sub grants $7,501,915; Commodities $194,737; Total $8,116,982
Title: AMOUNTS PASSED THROUGH TO SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Zachary Community School Board and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended June 30, 2022, the School Board did not pass through any federal funding to subrecipients.

Finding Details

Finding 2022-001
Criteria: Per Office of Management and Budget (OMB) Compliance Supplement, all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL), if required in the federal grant. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). 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 payrolls). Condition: Management did not have a process in place to identify that Wage Rate Requirements applied to construction costs paid with ESF funds. For the four construction projects tested, there was no evidence that the contractors and subcontractors were notified that these were subject to federal Wage Rate Requirements. Therefore, certified payrolls were not obtained. Universe/population: Population of construction projects financed by ESF funds includes 4 contracts for a total of $115,307 of labor costs. Effect: Without obtaining required documentation for construction projects relating to wage-rate requirements, the School Board is at risk for non-compliance and potential loss of ESF grant funding. Cause: The School Board does not have a policy in place to notify contractors and subcontractors, paid with federal funding, of the requirements to comply with the Wage Rate Requirements nor obtain copies of certified payrolls. The construction costs were originally paid for by the General Fund and then the School Board received approval from the granting authority to be reimbursed by the ESF fund for these costs. Recommendation: The School Board should notify contractors when using federal dollars for construction projects and should obtain weekly certified payrolls for the construction period, when required by the federal grant award. The School Board should put in place safeguards and controls to ensure compliance with federal wage rate requirements when applicable. Views of Responsible Officials: Management will update their policies and procedures to ensure compliance with construction projects relating to wage rate requirements.
Finding 2022-001
Criteria: Per Office of Management and Budget (OMB) Compliance Supplement, all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL), if required in the federal grant. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). 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 payrolls). Condition: Management did not have a process in place to identify that Wage Rate Requirements applied to construction costs paid with ESF funds. For the four construction projects tested, there was no evidence that the contractors and subcontractors were notified that these were subject to federal Wage Rate Requirements. Therefore, certified payrolls were not obtained. Universe/population: Population of construction projects financed by ESF funds includes 4 contracts for a total of $115,307 of labor costs. Effect: Without obtaining required documentation for construction projects relating to wage-rate requirements, the School Board is at risk for non-compliance and potential loss of ESF grant funding. Cause: The School Board does not have a policy in place to notify contractors and subcontractors, paid with federal funding, of the requirements to comply with the Wage Rate Requirements nor obtain copies of certified payrolls. The construction costs were originally paid for by the General Fund and then the School Board received approval from the granting authority to be reimbursed by the ESF fund for these costs. Recommendation: The School Board should notify contractors when using federal dollars for construction projects and should obtain weekly certified payrolls for the construction period, when required by the federal grant award. The School Board should put in place safeguards and controls to ensure compliance with federal wage rate requirements when applicable. Views of Responsible Officials: Management will update their policies and procedures to ensure compliance with construction projects relating to wage rate requirements.