2022-003 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.855 Distance Learning and Telemedicine Statement of Condition: Proper procurement procedures were not followed for applicable projects. Criteria: All purchases made through this grant are required to be made following federal procurement guidelines, which dictate that all purchases over $150,000 for clearly identifiable items are solicited through a sealed bid process. Cause: When performing our compliance testing, we discovered that the RSU solicited the purchase of these goods through a Request for Proposal (RFP) process rather than a sealed bid process. Effect: The school unit could potentially overpay for services or equipment purchased. Recommendation: We recommend that management reviews federal guidelines and internal policies prior to the procurement process to ensure the proper requirements are followed. Questioned Costs: None
2022-004 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.855 Distance Learning and Telemedicine Statement of Condition: Federal form SF-425 was not filed during the year. Criteria: Filling of federal form SF-425 is required on an annual basis to ensure the USDA has accurate current financial information. Cause: When performing our compliance testing, we discovered that SF-425?s was not completed during the year. Effect: If grant information is not reported to the federal oversight agency in a timely manner it could jeopardize future grant funding. Recommendation: We recommend implementing controls to ensure required reports are filed accurately and in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-003 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.855 Distance Learning and Telemedicine Statement of Condition: Proper procurement procedures were not followed for applicable projects. Criteria: All purchases made through this grant are required to be made following federal procurement guidelines, which dictate that all purchases over $150,000 for clearly identifiable items are solicited through a sealed bid process. Cause: When performing our compliance testing, we discovered that the RSU solicited the purchase of these goods through a Request for Proposal (RFP) process rather than a sealed bid process. Effect: The school unit could potentially overpay for services or equipment purchased. Recommendation: We recommend that management reviews federal guidelines and internal policies prior to the procurement process to ensure the proper requirements are followed. Questioned Costs: None
2022-004 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.855 Distance Learning and Telemedicine Statement of Condition: Federal form SF-425 was not filed during the year. Criteria: Filling of federal form SF-425 is required on an annual basis to ensure the USDA has accurate current financial information. Cause: When performing our compliance testing, we discovered that SF-425?s was not completed during the year. Effect: If grant information is not reported to the federal oversight agency in a timely manner it could jeopardize future grant funding. Recommendation: We recommend implementing controls to ensure required reports are filed accurately and in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None
2022-002 ? U.S. Department of Education, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Questioned Costs: None