FAC Explorer

Audit 29317

FY End
2022-08-31
Total Expended
$8.18M
Findings
4
Programs
22
Organization: Madisonville Consolidated Independent School District (TX)
Year: 2022 Accepted: 2023-01-24
Auditor: Belt Harris Pechacek Lllp

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29092 2022-001 Significant Deficiency - N
29093 2022-001 Significant Deficiency - N
605534 2022-001 Significant Deficiency - N
605535 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Covid-19 American Rescue Plan (arp) Esser Fund III $2.15M Yes 1
84.425 Covid-19 Coronavirus Response and Relief Supplemental Appropriations Act Esser II $2.07M Yes 1
10.555 National School Lunch Program $1.43M - 0
84.010 Title I Part A - Improving Basic Programs $689,925 - 0
10.553 School Breakfast Program $520,156 - 0
84.027 Idea-Part B, Formula $460,387 - 0
84.027 Idea-Part B, Discretionary $181,093 - 0
10.565 Food Distribution $148,311 - 0
84.367 Title Ii, Part A - Teacher and Principal Training and Recruiting $98,263 - 0
10.555 Supply Chain Assistance Grant $66,965 - 0
84.424 Title Iv, Part A, Subpart 1 $52,061 - 0
93.354 Covid-19 Public Health Workforce Supplemental $39,981 - 0
84.365 Title Iii, Part A-English Language Acquisition and Language Enhancement $37,943 - 0
84.048 Perkins V: Strengthening Cte for 21st Century $34,651 - 0
84.027 Covid-19 Idea - Part B, Formula - American Rescue Plan (arp) Act $23,862 - 0
84.027 High Cost Fund $11,805 - 0
84.173 Covid-19 Idea-Part B, Preschool - American Rescue Plan (arp) Act $6,884 - 0
84.173 Idea-Part B, Preschool $4,312 - 0
84.011 Title I Part C - Education of Migratory Children $3,127 - 0
10.649 Covid-19 Pandemic Electronic Benefit Transfer (p-Ebt) $3,063 - 0
84.369 Summer School Lep $2,949 - 0
84.358 Title V, Part B, Subpart 2-Rural and Low Income School Grant Program $1,983 - 0

Contacts

Name Title Type
PKNNL5VNEQR8 Kelley Terry Auditee
9363482797 Robert Belt, Cpa, Cgma Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity the District. The information in the SEFA is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts may differ from amounts presented in, or used in the preparation of, the basic financial statements.Summary of Significant Accounting PoliciesExpenditures reported on the SEFA are reported on the modified accrual basis of accounting. These expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Significant Deficiency in Compliance and Internal Controls Over Compliance: 2022.001 PREVAILING WAGE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program: ESSER II (CRRSA) and ESSER III (ARP) Pass-Through: State Department of Education AL #: 84.425D and 84.425U Questioned Costs: None Condition The contractor/subcontractor(s) failed to submit to the District the required certified payroll reports for each week in which work was performed under the contract. Effect Noncompliance with the requirements of 29 CFR 5.5(a)(3). Cause The District failed to notify the contractor/subcontractor(s) of the requirements to submit weekly certified payroll reports. In addition, the District did not have sufficient controls in place over the Wage Rate Requirements to ensure those charged with project/grant administration obtained certified payrolls on a weekly basis. Criteria 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 requirements (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit 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). Recommendation The District should request that the contractor/subcontractor(s) provide certified payroll reports that are in compliance with 29 CFR 5.5(a)(3). The District should implement internal controls over compliance with the Wage Rate Requirements to ensure that all contractor/subcontractor(s) submit weekly payroll and the required compliance certification statements are obtained on a weekly basis and that those payroll reports are compared to the applicable approved wage rates. Views of Responsible Officials See Corrective Action Plan
Finding 2022-001
Significant Deficiency in Compliance and Internal Controls Over Compliance: 2022.001 PREVAILING WAGE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program: ESSER II (CRRSA) and ESSER III (ARP) Pass-Through: State Department of Education AL #: 84.425D and 84.425U Questioned Costs: None Condition The contractor/subcontractor(s) failed to submit to the District the required certified payroll reports for each week in which work was performed under the contract. Effect Noncompliance with the requirements of 29 CFR 5.5(a)(3). Cause The District failed to notify the contractor/subcontractor(s) of the requirements to submit weekly certified payroll reports. In addition, the District did not have sufficient controls in place over the Wage Rate Requirements to ensure those charged with project/grant administration obtained certified payrolls on a weekly basis. Criteria 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 requirements (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit 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). Recommendation The District should request that the contractor/subcontractor(s) provide certified payroll reports that are in compliance with 29 CFR 5.5(a)(3). The District should implement internal controls over compliance with the Wage Rate Requirements to ensure that all contractor/subcontractor(s) submit weekly payroll and the required compliance certification statements are obtained on a weekly basis and that those payroll reports are compared to the applicable approved wage rates. Views of Responsible Officials See Corrective Action Plan
Finding 2022-001
Significant Deficiency in Compliance and Internal Controls Over Compliance: 2022.001 PREVAILING WAGE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program: ESSER II (CRRSA) and ESSER III (ARP) Pass-Through: State Department of Education AL #: 84.425D and 84.425U Questioned Costs: None Condition The contractor/subcontractor(s) failed to submit to the District the required certified payroll reports for each week in which work was performed under the contract. Effect Noncompliance with the requirements of 29 CFR 5.5(a)(3). Cause The District failed to notify the contractor/subcontractor(s) of the requirements to submit weekly certified payroll reports. In addition, the District did not have sufficient controls in place over the Wage Rate Requirements to ensure those charged with project/grant administration obtained certified payrolls on a weekly basis. Criteria 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 requirements (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit 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). Recommendation The District should request that the contractor/subcontractor(s) provide certified payroll reports that are in compliance with 29 CFR 5.5(a)(3). The District should implement internal controls over compliance with the Wage Rate Requirements to ensure that all contractor/subcontractor(s) submit weekly payroll and the required compliance certification statements are obtained on a weekly basis and that those payroll reports are compared to the applicable approved wage rates. Views of Responsible Officials See Corrective Action Plan
Finding 2022-001
Significant Deficiency in Compliance and Internal Controls Over Compliance: 2022.001 PREVAILING WAGE REQUIREMENTS Federal Agency: U.S. Department of Education Federal Program: ESSER II (CRRSA) and ESSER III (ARP) Pass-Through: State Department of Education AL #: 84.425D and 84.425U Questioned Costs: None Condition The contractor/subcontractor(s) failed to submit to the District the required certified payroll reports for each week in which work was performed under the contract. Effect Noncompliance with the requirements of 29 CFR 5.5(a)(3). Cause The District failed to notify the contractor/subcontractor(s) of the requirements to submit weekly certified payroll reports. In addition, the District did not have sufficient controls in place over the Wage Rate Requirements to ensure those charged with project/grant administration obtained certified payrolls on a weekly basis. Criteria 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 requirements (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit 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). Recommendation The District should request that the contractor/subcontractor(s) provide certified payroll reports that are in compliance with 29 CFR 5.5(a)(3). The District should implement internal controls over compliance with the Wage Rate Requirements to ensure that all contractor/subcontractor(s) submit weekly payroll and the required compliance certification statements are obtained on a weekly basis and that those payroll reports are compared to the applicable approved wage rates. Views of Responsible Officials See Corrective Action Plan