FAC Explorer

Audit 338501

FY End
2024-06-30
Total Expended
$924,831
Findings
2
Programs
13
Organization: Northeast Vernon County R1 School District (MO)
Year: 2024 Accepted: 2025-01-16
Auditor: Dswa Certified Public Accountants PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519508 2024-006 Material Weakness - N
1095950 2024-006 Material Weakness - N

Programs

ALN Program Spent Major Findings
10.579 Child Nutrition Discretionary Grants Limited Availability $81,961 - 0
84.010 Title I Grants to Local Educational Agencies $46,733 - 0
10.555 National School Lunch Program $32,813 - 0
84.048 Career and Technical Education -- Basic Grants to States $27,823 - 0
10.553 School Breakfast Program $25,658 - 0
84.424 Student Support and Academic Enrichment Program $11,242 - 0
10.582 Fresh Fruit and Vegetable Program $6,961 - 0
84.027 Special Education Grants to States $3,977 - 0
84.358 Rural Education $3,158 - 0
84.173 Special Education Preschool Grants $956 - 0
10.185 Local Food for Schools Cooperative Agreement Program $675 - 0
84.425 Education Stabilization Fund $152 Yes 0
93.434 Every Student Succeeds Act/preschool Development Grants $100 - 0

Contacts

Name Title Type
PD4CEJ1ARNJ5 Jamie Loe Auditee
6606796571 Jamie Loe Auditor
No contacts on file

Notes to SEFA

Title: NONMONETARY ASSISTANCE Accounting Policies: A.            Basis of Presentation: The accompanying Schedule of Expenditures of Federal Awards (schedule) includes activity of the District under programs of the federal government 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 assets, or cash flows of the District. B. Summary of Significant Accounting Policies: Expenditures reported on the schedule are reported on the modified cash 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: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The District receives commodities under the Food Distribution Program. The amount of expenditures presented on the Schedule of Expenditures of Federal Awards represent donated commodities used, which totaled $32,813 valued at the cost assigned to those commodities by the U.S. Department of Agriculture.

Finding Details

Finding 2024-006
Finding 2024-006: Special Tests-Wage Rate Requirements Federal Agency Name: U.S. Department of Education Program Name: Education Stabilization Fund ARP ESSER III Assistance Listing Number: 84.425U Federal Award Identification: S425D210021 Criteria: OMB 2 CFR Part 200, Appendix XI, Compliance Supplement for Federal Assistance for 84.425U states that ESF used for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition: The District did not have controls in place to properly identify that certified payrolls were obtained for repair contract. Cause: The District relied on guidance from the contractor that since the project was under $75,000 prevailing wage would not apply. The information was from the Missouri Department of Labor website. However, this does not follow the federal program guidelines when the project was paid for with federal funds. Effect: The District did not have adequate control in place to ensure that Davis-Bacon prevailing wage requirements were meet. Questioned costs: $39,970 Context: During testing it was noted that the District used a contractor that may not have paid prevailing wages. No reporting of certified payrolls for the project was obtained. Recommendation: We recommend that the District review guidance provided by DESE related to each Federal Award. Response: The administration is new as of July 1, 2024, after the contract was in place and executed. They will make sure additional internal controls are in place to properly and timely review wage rate requirements.
Finding 2024-006
Finding 2024-006: Special Tests-Wage Rate Requirements Federal Agency Name: U.S. Department of Education Program Name: Education Stabilization Fund ARP ESSER III Assistance Listing Number: 84.425U Federal Award Identification: S425D210021 Criteria: OMB 2 CFR Part 200, Appendix XI, Compliance Supplement for Federal Assistance for 84.425U states that ESF used for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition: The District did not have controls in place to properly identify that certified payrolls were obtained for repair contract. Cause: The District relied on guidance from the contractor that since the project was under $75,000 prevailing wage would not apply. The information was from the Missouri Department of Labor website. However, this does not follow the federal program guidelines when the project was paid for with federal funds. Effect: The District did not have adequate control in place to ensure that Davis-Bacon prevailing wage requirements were meet. Questioned costs: $39,970 Context: During testing it was noted that the District used a contractor that may not have paid prevailing wages. No reporting of certified payrolls for the project was obtained. Recommendation: We recommend that the District review guidance provided by DESE related to each Federal Award. Response: The administration is new as of July 1, 2024, after the contract was in place and executed. They will make sure additional internal controls are in place to properly and timely review wage rate requirements.