U.S. Department of Education Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Specific Requirement: Special Tests?Wage Rate Requirements Criteria: Section 20.001 and 200.311 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to include prevailing rate clauses in construction contracts and receive certifications that prevailing wages in their location were paid during each week and have obtained board approval of the contracts. Questioned Costs: None. Condition: During our testing of the construction contract expenditures, we noted that the School District?s contract did not contain the required clause for prevailing wages to be paid during each week of construction. Context: The School District construction contract did not contain clauses requiring prevailing wages to be paid and the contractor to provide certifications that prevailing wages were paid for each week of the contract. The School District did obtain the proper Board approval of the contract in advance. Effect: The School District could be held responsible to ensure the construction contractor employees were paid prevailing wage rates for each week of the contract. Cause: The School District was unaware that this clause was required in relation to construction contracts funded with federal funds. Repeat Finding: This is not a repeat finding. Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Views of Responsible Officials: The School District agrees with this finding and has received from the contractor the proper certifications that prevailing wages were paid to employees for each week of work performed.
U.S. Department of Education Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Specific Requirement: Special Tests?Wage Rate Requirements Criteria: Section 20.001 and 200.311 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to include prevailing rate clauses in construction contracts and receive certifications that prevailing wages in their location were paid during each week and have obtained board approval of the contracts. Questioned Costs: None. Condition: During our testing of the construction contract expenditures, we noted that the School District?s contract did not contain the required clause for prevailing wages to be paid during each week of construction. Context: The School District construction contract did not contain clauses requiring prevailing wages to be paid and the contractor to provide certifications that prevailing wages were paid for each week of the contract. The School District did obtain the proper Board approval of the contract in advance. Effect: The School District could be held responsible to ensure the construction contractor employees were paid prevailing wage rates for each week of the contract. Cause: The School District was unaware that this clause was required in relation to construction contracts funded with federal funds. Repeat Finding: This is not a repeat finding. Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Views of Responsible Officials: The School District agrees with this finding and has received from the contractor the proper certifications that prevailing wages were paid to employees for each week of work performed.
U.S. Department of Education Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Specific Requirement: Special Tests?Wage Rate Requirements Criteria: Section 20.001 and 200.311 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to include prevailing rate clauses in construction contracts and receive certifications that prevailing wages in their location were paid during each week and have obtained board approval of the contracts. Questioned Costs: None. Condition: During our testing of the construction contract expenditures, we noted that the School District?s contract did not contain the required clause for prevailing wages to be paid during each week of construction. Context: The School District construction contract did not contain clauses requiring prevailing wages to be paid and the contractor to provide certifications that prevailing wages were paid for each week of the contract. The School District did obtain the proper Board approval of the contract in advance. Effect: The School District could be held responsible to ensure the construction contractor employees were paid prevailing wage rates for each week of the contract. Cause: The School District was unaware that this clause was required in relation to construction contracts funded with federal funds. Repeat Finding: This is not a repeat finding. Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Views of Responsible Officials: The School District agrees with this finding and has received from the contractor the proper certifications that prevailing wages were paid to employees for each week of work performed.
U.S. Department of Agriculture Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Resource Management and Special Tests Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
U.S. Department of Agriculture Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Resource Management and Special Tests Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
U.S. Department of Agriculture Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Resource Management and Special Tests Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
U.S. Department of Agriculture Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Resource Management and Special Tests Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
U.S. Department of Education Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Specific Requirement: Special Tests?Wage Rate Requirements Criteria: Section 20.001 and 200.311 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to include prevailing rate clauses in construction contracts and receive certifications that prevailing wages in their location were paid during each week and have obtained board approval of the contracts. Questioned Costs: None. Condition: During our testing of the construction contract expenditures, we noted that the School District?s contract did not contain the required clause for prevailing wages to be paid during each week of construction. Context: The School District construction contract did not contain clauses requiring prevailing wages to be paid and the contractor to provide certifications that prevailing wages were paid for each week of the contract. The School District did obtain the proper Board approval of the contract in advance. Effect: The School District could be held responsible to ensure the construction contractor employees were paid prevailing wage rates for each week of the contract. Cause: The School District was unaware that this clause was required in relation to construction contracts funded with federal funds. Repeat Finding: This is not a repeat finding. Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Views of Responsible Officials: The School District agrees with this finding and has received from the contractor the proper certifications that prevailing wages were paid to employees for each week of work performed.
U.S. Department of Education Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Specific Requirement: Special Tests?Wage Rate Requirements Criteria: Section 20.001 and 200.311 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to include prevailing rate clauses in construction contracts and receive certifications that prevailing wages in their location were paid during each week and have obtained board approval of the contracts. Questioned Costs: None. Condition: During our testing of the construction contract expenditures, we noted that the School District?s contract did not contain the required clause for prevailing wages to be paid during each week of construction. Context: The School District construction contract did not contain clauses requiring prevailing wages to be paid and the contractor to provide certifications that prevailing wages were paid for each week of the contract. The School District did obtain the proper Board approval of the contract in advance. Effect: The School District could be held responsible to ensure the construction contractor employees were paid prevailing wage rates for each week of the contract. Cause: The School District was unaware that this clause was required in relation to construction contracts funded with federal funds. Repeat Finding: This is not a repeat finding. Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Views of Responsible Officials: The School District agrees with this finding and has received from the contractor the proper certifications that prevailing wages were paid to employees for each week of work performed.
U.S. Department of Education Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Specific Requirement: Special Tests?Wage Rate Requirements Criteria: Section 20.001 and 200.311 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to include prevailing rate clauses in construction contracts and receive certifications that prevailing wages in their location were paid during each week and have obtained board approval of the contracts. Questioned Costs: None. Condition: During our testing of the construction contract expenditures, we noted that the School District?s contract did not contain the required clause for prevailing wages to be paid during each week of construction. Context: The School District construction contract did not contain clauses requiring prevailing wages to be paid and the contractor to provide certifications that prevailing wages were paid for each week of the contract. The School District did obtain the proper Board approval of the contract in advance. Effect: The School District could be held responsible to ensure the construction contractor employees were paid prevailing wage rates for each week of the contract. Cause: The School District was unaware that this clause was required in relation to construction contracts funded with federal funds. Repeat Finding: This is not a repeat finding. Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Views of Responsible Officials: The School District agrees with this finding and has received from the contractor the proper certifications that prevailing wages were paid to employees for each week of work performed.
U.S. Department of Agriculture Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Resource Management and Special Tests Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
U.S. Department of Agriculture Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Resource Management and Special Tests Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
U.S. Department of Agriculture Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Resource Management and Special Tests Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
U.S. Department of Agriculture Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Resource Management and Special Tests Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.