FAC Explorer

Audit 335475

FY End
2024-06-30
Total Expended
$17.30M
Findings
4
Programs
12
Organization: Fowler Elementary School District No. 45 (AZ)
Year: 2024 Accepted: 2025-01-02
Auditor: Cwdl Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517482 2024-001 Significant Deficiency - N
517483 2024-001 Significant Deficiency - N
1093924 2024-001 Significant Deficiency - N
1093925 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $7.86M Yes 1
93.600 Head Start $1.79M - 0
84.010 Title I Grants to Local Educational Agencies $1.54M - 0
10.553 School Breakfast Program $1.09M - 0
84.027 Special Education Grants to States $766,343 Yes 0
84.287 Twenty-First Century Community Learning Centers $391,669 - 0
10.555 National School Lunch Program $323,734 - 0
32.009 Emergency Connectivity Fund Program $194,252 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $165,926 - 0
84.365 English Language Acquisition State Grants $156,160 - 0
84.424 Student Support and Academic Enrichment Program $133,582 - 0
84.173 Special Education Preschool Grants $29,052 Yes 0

Contacts

Name Title Type
SE9CJYAMWC94 Catherine King Auditee
6237074500 Dennis V Maschke Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The accompanying Schedule of Expenditures of Federal Awards includes the District's federal grant activity for the year ended June 30, 2024. 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 the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: FEDERAL ASSISTANCE LISTING NUMBERS Accounting Policies: Expenditures reported on the schedule are reported on the 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The program titles and Federal Assistance Listings numbers were obtained from the federal or passthrough grantor or the 2024 Federal Assistance Listings.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the schedule are reported on the 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414.

Finding Details

Finding 2024-001
2024-001 Davis-Bacon Act Compliance CFDA Number: 84.425 Program Title: Education Stabilization Fund Federal Agency: U.S. Department of Education Passthrough Number: 21FESSII-111273-01A & 21FESIII-111273-01A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Finding Type: Noncompliance, Significant Deficiency Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Education Stabilization Fund. Also, for the same two contracts sampled weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Criteria: Department of Labor (DOL) 29 CFR part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction. Non-federal entities shall include in their federally funded construction contracts in excess of $2,000, that are subject to the Wage Rate Requirements of the Davis-Bacon Act, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the U.S. Department of Labor weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). This reporting is often done using Optional Form WH-347, which includes the required statement of compliance. Effect: The District was not in compliance with the notification requirements of the Davis-Bacon Act. As a result, the contractor could be subject to penalties and fines, and possible debarment from federal contracting if prevailing wages were not paid. Cause: The District did not have the adequate review procedures in place to ensure bid documents included notification that Education Stabilization Fund monies were to be used for payment of the construction projects and the contractors needed to be in compliance with the Davis-Bacon Act. Recommendation: We recommend that the District establish proper review procedures of bid documents to ensure that any federally funded construction projects in excess of $2,000 the contractors are notified the projects are being funded with federal Education Stabilization Fund and the contractors are required to be in compliance with the Davis Bacon Act. In addition, certified payrolls should be provided when applicable on those contracts.
Finding 2024-001
2024-001 Davis-Bacon Act Compliance CFDA Number: 84.425 Program Title: Education Stabilization Fund Federal Agency: U.S. Department of Education Passthrough Number: 21FESSII-111273-01A & 21FESIII-111273-01A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Finding Type: Noncompliance, Significant Deficiency Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Education Stabilization Fund. Also, for the same two contracts sampled weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Criteria: Department of Labor (DOL) 29 CFR part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction. Non-federal entities shall include in their federally funded construction contracts in excess of $2,000, that are subject to the Wage Rate Requirements of the Davis-Bacon Act, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the U.S. Department of Labor weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). This reporting is often done using Optional Form WH-347, which includes the required statement of compliance. Effect: The District was not in compliance with the notification requirements of the Davis-Bacon Act. As a result, the contractor could be subject to penalties and fines, and possible debarment from federal contracting if prevailing wages were not paid. Cause: The District did not have the adequate review procedures in place to ensure bid documents included notification that Education Stabilization Fund monies were to be used for payment of the construction projects and the contractors needed to be in compliance with the Davis-Bacon Act. Recommendation: We recommend that the District establish proper review procedures of bid documents to ensure that any federally funded construction projects in excess of $2,000 the contractors are notified the projects are being funded with federal Education Stabilization Fund and the contractors are required to be in compliance with the Davis Bacon Act. In addition, certified payrolls should be provided when applicable on those contracts.
Finding 2024-001
2024-001 Davis-Bacon Act Compliance CFDA Number: 84.425 Program Title: Education Stabilization Fund Federal Agency: U.S. Department of Education Passthrough Number: 21FESSII-111273-01A & 21FESIII-111273-01A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Finding Type: Noncompliance, Significant Deficiency Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Education Stabilization Fund. Also, for the same two contracts sampled weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Criteria: Department of Labor (DOL) 29 CFR part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction. Non-federal entities shall include in their federally funded construction contracts in excess of $2,000, that are subject to the Wage Rate Requirements of the Davis-Bacon Act, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the U.S. Department of Labor weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). This reporting is often done using Optional Form WH-347, which includes the required statement of compliance. Effect: The District was not in compliance with the notification requirements of the Davis-Bacon Act. As a result, the contractor could be subject to penalties and fines, and possible debarment from federal contracting if prevailing wages were not paid. Cause: The District did not have the adequate review procedures in place to ensure bid documents included notification that Education Stabilization Fund monies were to be used for payment of the construction projects and the contractors needed to be in compliance with the Davis-Bacon Act. Recommendation: We recommend that the District establish proper review procedures of bid documents to ensure that any federally funded construction projects in excess of $2,000 the contractors are notified the projects are being funded with federal Education Stabilization Fund and the contractors are required to be in compliance with the Davis Bacon Act. In addition, certified payrolls should be provided when applicable on those contracts.
Finding 2024-001
2024-001 Davis-Bacon Act Compliance CFDA Number: 84.425 Program Title: Education Stabilization Fund Federal Agency: U.S. Department of Education Passthrough Number: 21FESSII-111273-01A & 21FESIII-111273-01A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Finding Type: Noncompliance, Significant Deficiency Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Education Stabilization Fund. Also, for the same two contracts sampled weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Criteria: Department of Labor (DOL) 29 CFR part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction. Non-federal entities shall include in their federally funded construction contracts in excess of $2,000, that are subject to the Wage Rate Requirements of the Davis-Bacon Act, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the U.S. Department of Labor weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). This reporting is often done using Optional Form WH-347, which includes the required statement of compliance. Effect: The District was not in compliance with the notification requirements of the Davis-Bacon Act. As a result, the contractor could be subject to penalties and fines, and possible debarment from federal contracting if prevailing wages were not paid. Cause: The District did not have the adequate review procedures in place to ensure bid documents included notification that Education Stabilization Fund monies were to be used for payment of the construction projects and the contractors needed to be in compliance with the Davis-Bacon Act. Recommendation: We recommend that the District establish proper review procedures of bid documents to ensure that any federally funded construction projects in excess of $2,000 the contractors are notified the projects are being funded with federal Education Stabilization Fund and the contractors are required to be in compliance with the Davis Bacon Act. In addition, certified payrolls should be provided when applicable on those contracts.