Audit 306714

FY End
2023-06-30
Total Expended
$2.39M
Findings
16
Programs
12
Year: 2023 Accepted: 2024-05-20

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
398013 2023-002 - - N
398014 2023-002 - - N
398015 2023-002 - - N
398016 2023-002 - - N
398017 2023-003 Material Weakness - N
398018 2023-003 Material Weakness - N
398019 2023-003 Material Weakness - N
398020 2023-003 Material Weakness - N
974455 2023-002 - - N
974456 2023-002 - - N
974457 2023-002 - - N
974458 2023-002 - - N
974459 2023-003 Material Weakness - N
974460 2023-003 Material Weakness - N
974461 2023-003 Material Weakness - N
974462 2023-003 Material Weakness - N

Contacts

Name Title Type
KSWJM4D6E7W6 Abby Ortiz Auditee
3196272116 Dee Hoke Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Summary of Significant Accounting Policies – Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such 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. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - West Liberty Community School District has elected to use a federally negotiated indirect cost rate and not to use the 10% de minimus indirect cost rate, as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of West Liberty Community School District under programs of the federal government for the year ended June 30, 2023. 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 West Liberty Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of West Liberty Community School District.
Title: Summary of Significant Accounting Policies Accounting Policies: Summary of Significant Accounting Policies – Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such 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. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - West Liberty Community School District has elected to use a federally negotiated indirect cost rate and not to use the 10% de minimus indirect cost rate, as allowed under the Uniform Guidance. Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such 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.
Title: Indirect Cost Rate Accounting Policies: Summary of Significant Accounting Policies – Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such 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. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - West Liberty Community School District has elected to use a federally negotiated indirect cost rate and not to use the 10% de minimus indirect cost rate, as allowed under the Uniform Guidance. West Liberty Community School District has elected to use a federally negotiated indirect cost rate and not to use the 10% de minimus indirect cost rate, as allowed under the Uniform Guidance.

Finding Details

Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.