Audit 377280

Criteria or Specific Requirement Education Stabilization Fund requires that grantees must submit an annual performance report (OMB No. 1810-0749 for Elementary and Secondary School Emergency Relief; and 1810-0765 for Emergency Assistance to Nonpublic Schools) with data on expenditures, planned expenditures, sub recipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to the State Education Agency/Governor for the State Education Agency’s/Governor report. Reporting compliance requirements state that required reports for federal awards should be supported by applicable accounting or performance records. Condition Policies and procedures for the retention of documentation supporting data on ESSER reports submitted to the Wyoming Department of Education were not followed. Cause The District’s management and grant personnel prepared the report in collaboration with several individuals to assure understanding of the information required and accuracy of the information. After preparation and submission of the reports, supporting documentation was not retained. Effect or Potential Effect The documentation supporting the data and other information submitted in the ESSER reports to Wyoming Department of Education had to be recreated. Questioned Costs None Context The District did not retain supporting documentation for the data included in the annual ESSER reports submitted to the Wyoming Department of Education. Identification of a Repeat Finding This is a repeat finding. Recommendation We recommend the District review its policies and procedures regarding submission of reports to granting agencies to assure the documentation supporting the reported data reported is retained. Views of Responsible Officials In the future all supporting documentation will be retained by Business Office personnel and kept in the audit file. See Corrective Action Plan

Criteria or Specific Requirement Per 2 CFR Part 200 and the ESSER Grant Award Terms & Conditions, the District must comply with the Davis-Bacon Act for construction-related activity. Contractors must submit weekly certified payrolls (29 CFR 5.5(a)(3)(ii)) to demonstrate payment of prevailing wages, and the District must review these payrolls timely prior to approving invoices. Condition During testing the Special Tests and Provisions requirement for the ESSER program, we noted that certified payroll reports were not completed and/or submitted on a timely basis for contractors paid with ESSER funds. The District is required to obtain weekly certified payrolls from contractors and subcontractors performing construction activities to ensure prevailing wage compliance. For the items tested, 11 out of 13 certified payrolls were received between 2–32 weeks late, and in some instances were missing required certifications at the time of payment. Cause The District did not have a formalized process to collect, track, and review certified payrolls weekly. Communication between the contractor and District staff regarding required documentation was inconsistent, and no monitoring log was maintained. Effect or Potential Effect Without timely submission and review of certified payrolls, the District cannot ensure contractors were paid the required prevailing wage rates, increasing the risk of noncompliance with federal requirements. This could result in questioned costs or corrective action required by the State or federal agency. Questioned Costs None Context The District did not obtain timely weekly certified payrolls from contractor. Identification of a Repeat Finding This is a new finding for the fiscal year ended June 30, 2025. Recommendation We recommend the District establish a formal monitoring process for certified payrolls. Views of Responsible Officials For future projects of this nature that are funded with federal dollars the District will implement a written procedure to ensure weekly certified payrolls are obtained, reviewed, and documented prior to payment approval. The District will communicate these requirements to contractors and maintain a monitoring log going forward. See Corrective Action Plan