FAC Explorer

Audit 315308

FY End
2023-06-30
Total Expended
$1.24M
Findings
2
Programs
13
Organization: South Carroll County Special School District (TN)
Year: 2023 Accepted: 2024-07-17
Auditor: Ata PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478680 2023-002 - - P
1055122 2023-002 - - P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $91,569 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $85,208 - 0
10.553 School Breakfast Program $53,131 - 0
84.358 Rural Education $21,330 - 0
10.555 National School Lunch Program $17,799 - 0
84.048 Career and Technical Education -- Basic Grants to States $16,189 - 0
84.027 Special Education_grants to States $11,022 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.367 Improving Teacher Quality State Grants $7,614 - 0
93.558 Temporary Assistance for Needy Families $7,039 - 0
84.173 Special Education_preschool Grants $6,041 - 0
84.425 Education Stabilization Fund $5,000 Yes 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
HAZNMW8ZJMJ8 Stephanie Smith Auditee
7315356087 Theresa Corley Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA and SSFA are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: South Carroll Special School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards includes the federal award activity of South Carroll Special 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, Costs Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to, and does not, present the financial position or changes in financial position of South Carroll Special School District.
Title: Food Distribution Accounting Policies: Expenditures reported on the SEFA and SSFA are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: South Carroll Special School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.

Finding Details

Finding 2023-002
Davis Bacon Act prevailing wage requirements were not included in the contract or discussed with the contractor and Davis Bacon Act record retention requirements were not followed during the duration of the contruction project (significant deficiency and noncompliance). ALN Titlte and number: Education Stabilization Fund #84.425. Name of the Federal Agency: US Department of Education. Internal Control over Compliance: Auditee responsibilities. Condition and Context: The District did not discuss the need to meet the Davis Bacon Act prevailing wage requirements with the roof replacement contractor before requesting bids or signing a contract. The District also did not receive wage reports during the duration of the project and in turn, did not ensure that the contractor was in compliance with the Davis Bacon Act for prevailing wage rates paid to employees that worked on the roof replacement project prior to completion. The oversight was recognized prior to reimbursement and they took action to try to remedy the noncompliance by requesting the missing documentation after the fact. Criteria: Per the 2023 compliance supplement, recipients and subrecipients that use the ESF funds for minor remodeling, renovation or construction contracts that are over $2,000and use laborers and mechanics must meet the Davis-Bacon prevailing wage requirements. Cause: The District had not implemented any controls or processes to ensure compliance with this requirement prior to executing contracts. Effect: Non-compliance with the Uniform Guidance for the Federal grant funding received. And this non-compliance could have led to additional funds being needed to compensate for a lower than prevainling wage rate paid to the Contrator's employees or it could have led to disallowed costs and a resulting repayment of federal grant funds received. Questioned Cost: Unknown. Repeated Finding: No. Recommendation: We recommend the District make the Davis Bacon Act pevailing wage requirements known as a requirement to contractors before accepting bids on projects in the future. We also recommend that the District make sure the contract ageement for the project includes a requirement for the contractor to comply with the Davis Bacon Act regarding prevailing wage rates. And we recommend the District receive weekly wage reports for the duration of the project and compare the wages paid with the prevailing wage rayes to ensure compliance with the Davis Bacon Act. Respnse: For any construction or building improvements requiring the use of contractors in the future, management will discuss adherence to the Davis Bacon Act regarding prevailing wages with the contractors and obtain documentation from the contractors demonstrating compliance with the Act.
Finding 2023-002
Davis Bacon Act prevailing wage requirements were not included in the contract or discussed with the contractor and Davis Bacon Act record retention requirements were not followed during the duration of the contruction project (significant deficiency and noncompliance). ALN Titlte and number: Education Stabilization Fund #84.425. Name of the Federal Agency: US Department of Education. Internal Control over Compliance: Auditee responsibilities. Condition and Context: The District did not discuss the need to meet the Davis Bacon Act prevailing wage requirements with the roof replacement contractor before requesting bids or signing a contract. The District also did not receive wage reports during the duration of the project and in turn, did not ensure that the contractor was in compliance with the Davis Bacon Act for prevailing wage rates paid to employees that worked on the roof replacement project prior to completion. The oversight was recognized prior to reimbursement and they took action to try to remedy the noncompliance by requesting the missing documentation after the fact. Criteria: Per the 2023 compliance supplement, recipients and subrecipients that use the ESF funds for minor remodeling, renovation or construction contracts that are over $2,000and use laborers and mechanics must meet the Davis-Bacon prevailing wage requirements. Cause: The District had not implemented any controls or processes to ensure compliance with this requirement prior to executing contracts. Effect: Non-compliance with the Uniform Guidance for the Federal grant funding received. And this non-compliance could have led to additional funds being needed to compensate for a lower than prevainling wage rate paid to the Contrator's employees or it could have led to disallowed costs and a resulting repayment of federal grant funds received. Questioned Cost: Unknown. Repeated Finding: No. Recommendation: We recommend the District make the Davis Bacon Act pevailing wage requirements known as a requirement to contractors before accepting bids on projects in the future. We also recommend that the District make sure the contract ageement for the project includes a requirement for the contractor to comply with the Davis Bacon Act regarding prevailing wage rates. And we recommend the District receive weekly wage reports for the duration of the project and compare the wages paid with the prevailing wage rayes to ensure compliance with the Davis Bacon Act. Respnse: For any construction or building improvements requiring the use of contractors in the future, management will discuss adherence to the Davis Bacon Act regarding prevailing wages with the contractors and obtain documentation from the contractors demonstrating compliance with the Act.