2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-004 ? Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C210015 and S425D210045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the wage rate requirements in the contracts but did not obtain any documentation from the contractor ensuring that the contractor was following the wage rate requirements. Questioned Costs: Not applicable. Context: 1 out of 1 contractor selected has the proper wording relating to the Wage Rate Requirements in the contract but the District does not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Official: There is no disagreement with the finding.
2022-004 ? Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C210015 and S425D210045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the wage rate requirements in the contracts but did not obtain any documentation from the contractor ensuring that the contractor was following the wage rate requirements. Questioned Costs: Not applicable. Context: 1 out of 1 contractor selected has the proper wording relating to the Wage Rate Requirements in the contract but the District does not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Official: There is no disagreement with the finding.
2022-004 ? Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C210015 and S425D210045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the wage rate requirements in the contracts but did not obtain any documentation from the contractor ensuring that the contractor was following the wage rate requirements. Questioned Costs: Not applicable. Context: 1 out of 1 contractor selected has the proper wording relating to the Wage Rate Requirements in the contract but the District does not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Official: There is no disagreement with the finding.
2022-004 ? Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C210015 and S425D210045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the wage rate requirements in the contracts but did not obtain any documentation from the contractor ensuring that the contractor was following the wage rate requirements. Questioned Costs: Not applicable. Context: 1 out of 1 contractor selected has the proper wording relating to the Wage Rate Requirements in the contract but the District does not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-003 ? Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
2022-004 ? Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C210015 and S425D210045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the wage rate requirements in the contracts but did not obtain any documentation from the contractor ensuring that the contractor was following the wage rate requirements. Questioned Costs: Not applicable. Context: 1 out of 1 contractor selected has the proper wording relating to the Wage Rate Requirements in the contract but the District does not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Official: There is no disagreement with the finding.
2022-004 ? Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C210015 and S425D210045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the wage rate requirements in the contracts but did not obtain any documentation from the contractor ensuring that the contractor was following the wage rate requirements. Questioned Costs: Not applicable. Context: 1 out of 1 contractor selected has the proper wording relating to the Wage Rate Requirements in the contract but the District does not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Official: There is no disagreement with the finding.
2022-004 ? Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C210015 and S425D210045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the wage rate requirements in the contracts but did not obtain any documentation from the contractor ensuring that the contractor was following the wage rate requirements. Questioned Costs: Not applicable. Context: 1 out of 1 contractor selected has the proper wording relating to the Wage Rate Requirements in the contract but the District does not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Official: There is no disagreement with the finding.
2022-004 ? Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C210015 and S425D210045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the wage rate requirements in the contracts but did not obtain any documentation from the contractor ensuring that the contractor was following the wage rate requirements. Questioned Costs: Not applicable. Context: 1 out of 1 contractor selected has the proper wording relating to the Wage Rate Requirements in the contract but the District does not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Official: There is no disagreement with the finding.