FAC Explorer

Audit 27264

FY End
2022-06-30
Total Expended
$7.23M
Findings
2
Programs
2
Organization: Minot Air Force Base District No. 160 (ND)
Year: 2022 Accepted: 2022-11-02
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20173 2022-002 Significant Deficiency - N
596615 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $6.83M Yes 1
12.U01 Supplemental Grant $400,040 - 0

Contacts

Name Title Type
YM2WMKLF1LR5 Ladawn Torgerson Auditee
7018574432 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule includes the federal award activity of Minot Air Force Base District No. 160 under programs of the federal government for the year ended June 30, 2022. 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). Because the schedule presents only a selected portion of the operations of Minot Air Force Base District No. 160, it is not intended to and does not present the financial position, change in net position, or cash flows of Minot Air Force Base District No. 160.

Finding Details

Finding 2022-002
Criteria 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) (40 USC 3141-3144, 3146, and 3147). Condition Prevailing wage rate clauses were not included in the contract for one construction project funded during the year. Cause Contracts were unable to be obtained for a construction project subject to wage rate requirements. Effect Wage rate requirements may not be followed and District may not comply with federal grant requirements. Recommendation We recommend that contracts be obtained for all federally-funded construction projects greater than $2,000. Views of Responsible Officials Indication of Repeat Finding This is a new finding in the current year.
Finding 2022-002
Criteria 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) (40 USC 3141-3144, 3146, and 3147). Condition Prevailing wage rate clauses were not included in the contract for one construction project funded during the year. Cause Contracts were unable to be obtained for a construction project subject to wage rate requirements. Effect Wage rate requirements may not be followed and District may not comply with federal grant requirements. Recommendation We recommend that contracts be obtained for all federally-funded construction projects greater than $2,000. Views of Responsible Officials Indication of Repeat Finding This is a new finding in the current year.