FAC Explorer

Audit 40962

FY End
2022-06-30
Total Expended
$1.60M
Findings
6
Programs
8
Organization: West Lyon Community School District (IA)
Year: 2022 Accepted: 2023-03-12
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46951 2022-003 Significant Deficiency - N
46952 2022-003 Significant Deficiency - N
46953 2022-003 Significant Deficiency - N
623393 2022-003 Significant Deficiency - N
623394 2022-003 Significant Deficiency - N
623395 2022-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $625,793 - 0
84.425 Education Stabilization Fund $253,948 Yes 1
10.553 School Breakfast Program $121,050 - 0
84.027 Special Education_grants to States $86,813 - 0
84.010 Title I Grants to Local Educational Agencies $81,871 - 0
84.367 Improving Teacher Quality State Grants $19,618 - 0
84.424 Student Support and Academic Enrichment Program $11,586 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,566 - 0

Contacts

Name Title Type
S1D8LX3FK8E1 Janet Feikema Auditee
7124772204 Brian Stavenger Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of West Lyon Community School District 60 (the District) under programs of the federal government for the year ended June 30, 2022. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or fund balance, or cash flows of the District.
Title: Note 4 - Food Donation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the schedule at the fair market value of commodities received and disbursed. At June 30, 2022, the District has food commodities totaling $2,808 in inventory.

Finding Details

Finding 2022-003
Criteria: Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs for wage rates. Condition: The District did not ensure proper and timely inclusion of prevailing wage rate clauses in one construction contract and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause: Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect: Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs: None Context/Sampling: Overall compliance requirement Repeat Finding from Prior Year: No Recommendation: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-003
Criteria: Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs for wage rates. Condition: The District did not ensure proper and timely inclusion of prevailing wage rate clauses in one construction contract and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause: Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect: Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs: None Context/Sampling: Overall compliance requirement Repeat Finding from Prior Year: No Recommendation: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-003
Criteria: Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs for wage rates. Condition: The District did not ensure proper and timely inclusion of prevailing wage rate clauses in one construction contract and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause: Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect: Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs: None Context/Sampling: Overall compliance requirement Repeat Finding from Prior Year: No Recommendation: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-003
Criteria: Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs for wage rates. Condition: The District did not ensure proper and timely inclusion of prevailing wage rate clauses in one construction contract and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause: Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect: Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs: None Context/Sampling: Overall compliance requirement Repeat Finding from Prior Year: No Recommendation: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-003
Criteria: Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs for wage rates. Condition: The District did not ensure proper and timely inclusion of prevailing wage rate clauses in one construction contract and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause: Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect: Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs: None Context/Sampling: Overall compliance requirement Repeat Finding from Prior Year: No Recommendation: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-003
Criteria: Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs for wage rates. Condition: The District did not ensure proper and timely inclusion of prevailing wage rate clauses in one construction contract and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause: Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect: Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs: None Context/Sampling: Overall compliance requirement Repeat Finding from Prior Year: No Recommendation: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials: There is no disagreement with the finding.