Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-002 Program: Child Nutrition Cluster Federal Agency: United States Department of Agriculture AL #: Cluster 10.553, 10.555, 10.556, 10.559, and 10.582 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) and Missouri Department of Health and Senior Services Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Agriculture, federal rules and regulations 7 CFR 210.13(b) requires that schools shall obtain a minimum of two food safety inspections during each school year conducted by a state or local government agency responsible for food safety inspections. If a violation occurs during the food safety inspection, a corrective action plan must be implemented, and violations resolved by a specified date. Condition/Context In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however, the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. Cause The District does not have a process in place to ensure that timely corrective actions were taken for violations identified by inspections conducted by the Kansas City, Missouri Health Department (KCMO Health Department). Effect The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Questioned costs None Is the finding a repeat finding No Recommendation We recommend the District resolve all violations identified during food safety inspections within the prescribed timeline and implement a monitoring process to ensure violations are resolved timely. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Finding 2022-003 Program: Education Stabilization Fund Section 1 Federal Agency: United States Department of Education AL #: Cluster 84.425C, 84.425D, and 84.425R Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: Missouri Department of Elementary and Secondary Education (DESE) Type of Compliance Finding: N ? Special Tests and Provisions Criteria Per the U.S. Department of Labor, federal rules and regulations 40 USC 3141-3144, 3146, and 3147; all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates). Condition During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri?s guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Cause The District did not follow federal rules and regulations regarding prevailing wage rate requirements for construction contracts in excess of $2,000 financed by federal assistance funds. Effect Laborers and mechanics employed by contractors or subcontractors for construction contracts in excess of $2,000 may not have been paid prevailing wage rates established for the locality of the project. Questioned costs $13,420 Is the finding a repeat finding No Recommendation We recommend the District establish a process to ensure that prevailing wage rate clauses are included in contracts that exceed the federal requirement for construction projects financed by federal assistance funds and documentation of certified payrolls on those contracts are obtained. Views of responsible officials/planned corrective actions Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.