2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-004 Wage Rate Compliance
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District did not comply with the wage rate compliance related to the roof construction and kitchen remodel electrical paid from ESSER monies.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the wage rate requirements would apply.
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).
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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326).
Effect:
Noncompliance with the Wage Rate Requirement.
Cause:
The District was not aware of the requirement.
Recommendation:
The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented:
1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors.
2. the weekly certified payrolls are submitted.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.
2022/2023-005 Capital purchases
CFDA Title: ESSER II Base
CFDA Number: 84.425D and 84.425U
Federal Award Number: 007-0127-92-2021 & 007-0127-93-2021
Federal Agency: U.S. Department of Education
Pass-through Entity: Montana Office of Public Instruction
Condition:
The District had several purchases related to the kitchen remodel which were not coded as capital outlay.
Context:
During the testing of significant claims for the Education Stabilization Fund major program, we noted a couple claims in which the coding was for purchased services instead of capital outlay related to the kitchen remodel.
Criteria:
All costs associated with the remodel/construction project should be coded as capital outlay and included in the cost of the capital assets.
Effect:
Internal control weakness in which capital outlay was understated and therefore capital assets were understated $24,752. These misstatements were corrected and are reflected in the financials for fiscal year 2023.
Cause:
An error was made when the claims were coded.
Recommendation:
The District should implement internal controls to ensure all costs associated with a construction and/or remodel project is coded as capital outlay and added as capital assets.