2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for Appendix II to 2 C.F.R. ? 200 which states that, in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable: (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 C.F.R. Part 5, ?Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction?). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. 29 C.F.R. ? 5.5(a)(3)(ii)(A) provides, in part, that the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). The required weekly payroll information may be submitted in any form desired. Optional Form WH?347 is available for this purpose from the Wage and Hour Division Web site at http://www.dol.gov/esa/whd/forms/wh347instr.htm or its successor site. The prime contractor is responsible for the submission of copies of payrolls by all subcontractors. 29 C.F.R. ? 5.5(a)(3)(ii)(B) requires each payroll submitted be accompanied by a ?Statement of Compliance,? signed by the contractor or subcontractor or his or her agent who pays or supervises the payment of the persons employed under the contract. 29 C.F.R. ? 5.6 states that furthermore, no payment, advance, grant, loan, or guarantee of funds shall be approved by the Federal agency after the beginning of construction unless there is on file with the agency a certification by the contractor that the contractor and its subcontractors have complied with the provisions of ? 5.5 or unless there is on file with the agency a certification by the contractor that there is a substantial dispute with respect to the required provisions. The School District had two construction projects (boiler and HVAC unit project and high school roof repair project) paid with Elementary and Secondary School Emergency Relief Funds. The following items were noted in regards to prevailing wages with these projects: ? Although the agreement for the high school roof repair project between the contractor and the School District contained Davis Bacon language, there is no documentation to show that the subcontractor on the project was notified of the requirement to pay prevailing wages. ? The School District did not receive any weekly payroll certifications related to the high school roof repair project even though the project started in April 2022. ? Even though the School District received the weekly payroll certifications reports related to the boiler and HVAC unit project, there is no evidence that the School District reviewed the reports to ensure that prevailing wages were properly paid. The School District should implement procedures to ensure that all weekly payroll certification reports are received from the contractors and subcontractors. The School District should also review these reports to ensure that prevailing wages are properly paid. Additionally, the School District should ensure that all contractors and subcontractors are notified that prevailing wages must be paid as required by this compliance requirement.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for Appendix II to 2 C.F.R. ? 200 which states that, in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable: (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 C.F.R. Part 5, ?Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction?). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. 29 C.F.R. ? 5.5(a)(3)(ii)(A) provides, in part, that the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). The required weekly payroll information may be submitted in any form desired. Optional Form WH?347 is available for this purpose from the Wage and Hour Division Web site at http://www.dol.gov/esa/whd/forms/wh347instr.htm or its successor site. The prime contractor is responsible for the submission of copies of payrolls by all subcontractors. 29 C.F.R. ? 5.5(a)(3)(ii)(B) requires each payroll submitted be accompanied by a ?Statement of Compliance,? signed by the contractor or subcontractor or his or her agent who pays or supervises the payment of the persons employed under the contract. 29 C.F.R. ? 5.6 states that furthermore, no payment, advance, grant, loan, or guarantee of funds shall be approved by the Federal agency after the beginning of construction unless there is on file with the agency a certification by the contractor that the contractor and its subcontractors have complied with the provisions of ? 5.5 or unless there is on file with the agency a certification by the contractor that there is a substantial dispute with respect to the required provisions. The School District had two construction projects (boiler and HVAC unit project and high school roof repair project) paid with Elementary and Secondary School Emergency Relief Funds. The following items were noted in regards to prevailing wages with these projects: ? Although the agreement for the high school roof repair project between the contractor and the School District contained Davis Bacon language, there is no documentation to show that the subcontractor on the project was notified of the requirement to pay prevailing wages. ? The School District did not receive any weekly payroll certifications related to the high school roof repair project even though the project started in April 2022. ? Even though the School District received the weekly payroll certifications reports related to the boiler and HVAC unit project, there is no evidence that the School District reviewed the reports to ensure that prevailing wages were properly paid. The School District should implement procedures to ensure that all weekly payroll certification reports are received from the contractors and subcontractors. The School District should also review these reports to ensure that prevailing wages are properly paid. Additionally, the School District should ensure that all contractors and subcontractors are notified that prevailing wages must be paid as required by this compliance requirement.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for Appendix II to 2 C.F.R. ? 200 which states that, in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable: (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 C.F.R. Part 5, ?Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction?). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. 29 C.F.R. ? 5.5(a)(3)(ii)(A) provides, in part, that the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). The required weekly payroll information may be submitted in any form desired. Optional Form WH?347 is available for this purpose from the Wage and Hour Division Web site at http://www.dol.gov/esa/whd/forms/wh347instr.htm or its successor site. The prime contractor is responsible for the submission of copies of payrolls by all subcontractors. 29 C.F.R. ? 5.5(a)(3)(ii)(B) requires each payroll submitted be accompanied by a ?Statement of Compliance,? signed by the contractor or subcontractor or his or her agent who pays or supervises the payment of the persons employed under the contract. 29 C.F.R. ? 5.6 states that furthermore, no payment, advance, grant, loan, or guarantee of funds shall be approved by the Federal agency after the beginning of construction unless there is on file with the agency a certification by the contractor that the contractor and its subcontractors have complied with the provisions of ? 5.5 or unless there is on file with the agency a certification by the contractor that there is a substantial dispute with respect to the required provisions. The School District had two construction projects (boiler and HVAC unit project and high school roof repair project) paid with Elementary and Secondary School Emergency Relief Funds. The following items were noted in regards to prevailing wages with these projects: ? Although the agreement for the high school roof repair project between the contractor and the School District contained Davis Bacon language, there is no documentation to show that the subcontractor on the project was notified of the requirement to pay prevailing wages. ? The School District did not receive any weekly payroll certifications related to the high school roof repair project even though the project started in April 2022. ? Even though the School District received the weekly payroll certifications reports related to the boiler and HVAC unit project, there is no evidence that the School District reviewed the reports to ensure that prevailing wages were properly paid. The School District should implement procedures to ensure that all weekly payroll certification reports are received from the contractors and subcontractors. The School District should also review these reports to ensure that prevailing wages are properly paid. Additionally, the School District should ensure that all contractors and subcontractors are notified that prevailing wages must be paid as required by this compliance requirement.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for Appendix II to 2 C.F.R. ? 200 which states that, in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable: (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 C.F.R. Part 5, ?Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction?). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. 29 C.F.R. ? 5.5(a)(3)(ii)(A) provides, in part, that the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). The required weekly payroll information may be submitted in any form desired. Optional Form WH?347 is available for this purpose from the Wage and Hour Division Web site at http://www.dol.gov/esa/whd/forms/wh347instr.htm or its successor site. The prime contractor is responsible for the submission of copies of payrolls by all subcontractors. 29 C.F.R. ? 5.5(a)(3)(ii)(B) requires each payroll submitted be accompanied by a ?Statement of Compliance,? signed by the contractor or subcontractor or his or her agent who pays or supervises the payment of the persons employed under the contract. 29 C.F.R. ? 5.6 states that furthermore, no payment, advance, grant, loan, or guarantee of funds shall be approved by the Federal agency after the beginning of construction unless there is on file with the agency a certification by the contractor that the contractor and its subcontractors have complied with the provisions of ? 5.5 or unless there is on file with the agency a certification by the contractor that there is a substantial dispute with respect to the required provisions. The School District had two construction projects (boiler and HVAC unit project and high school roof repair project) paid with Elementary and Secondary School Emergency Relief Funds. The following items were noted in regards to prevailing wages with these projects: ? Although the agreement for the high school roof repair project between the contractor and the School District contained Davis Bacon language, there is no documentation to show that the subcontractor on the project was notified of the requirement to pay prevailing wages. ? The School District did not receive any weekly payroll certifications related to the high school roof repair project even though the project started in April 2022. ? Even though the School District received the weekly payroll certifications reports related to the boiler and HVAC unit project, there is no evidence that the School District reviewed the reports to ensure that prevailing wages were properly paid. The School District should implement procedures to ensure that all weekly payroll certification reports are received from the contractors and subcontractors. The School District should also review these reports to ensure that prevailing wages are properly paid. Additionally, the School District should ensure that all contractors and subcontractors are notified that prevailing wages must be paid as required by this compliance requirement.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for Appendix II to 2 C.F.R. ? 200 which states that, in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable: (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 C.F.R. Part 5, ?Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction?). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. 29 C.F.R. ? 5.5(a)(3)(ii)(A) provides, in part, that the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). The required weekly payroll information may be submitted in any form desired. Optional Form WH?347 is available for this purpose from the Wage and Hour Division Web site at http://www.dol.gov/esa/whd/forms/wh347instr.htm or its successor site. The prime contractor is responsible for the submission of copies of payrolls by all subcontractors. 29 C.F.R. ? 5.5(a)(3)(ii)(B) requires each payroll submitted be accompanied by a ?Statement of Compliance,? signed by the contractor or subcontractor or his or her agent who pays or supervises the payment of the persons employed under the contract. 29 C.F.R. ? 5.6 states that furthermore, no payment, advance, grant, loan, or guarantee of funds shall be approved by the Federal agency after the beginning of construction unless there is on file with the agency a certification by the contractor that the contractor and its subcontractors have complied with the provisions of ? 5.5 or unless there is on file with the agency a certification by the contractor that there is a substantial dispute with respect to the required provisions. The School District had two construction projects (boiler and HVAC unit project and high school roof repair project) paid with Elementary and Secondary School Emergency Relief Funds. The following items were noted in regards to prevailing wages with these projects: ? Although the agreement for the high school roof repair project between the contractor and the School District contained Davis Bacon language, there is no documentation to show that the subcontractor on the project was notified of the requirement to pay prevailing wages. ? The School District did not receive any weekly payroll certifications related to the high school roof repair project even though the project started in April 2022. ? Even though the School District received the weekly payroll certifications reports related to the boiler and HVAC unit project, there is no evidence that the School District reviewed the reports to ensure that prevailing wages were properly paid. The School District should implement procedures to ensure that all weekly payroll certification reports are received from the contractors and subcontractors. The School District should also review these reports to ensure that prevailing wages are properly paid. Additionally, the School District should ensure that all contractors and subcontractors are notified that prevailing wages must be paid as required by this compliance requirement.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. ? 200.313. 2 C.F.R. ? 200.313(d)(1) states, in part, that property records must be maintained for equipment and real property purchases using federal funds. The property records should include, but are not limited to, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), and any ultimate disposition data including the date of disposal and sales price of the property. Additionally, 2 C.F.R. ? 200.313(d)(2) states that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. During testing over the capital outlay for both Education Stabilization Fund and Special Education Cluster, we found that the School District did not maintain documentation that a physical inventory inspection occurred at least once every two years. Additionally, testing over the District's Special Education Cluster capital outlay listing identified one item totaling $500, which projects to an error of $3,867, that could not be located as it was disposed and not properly removed from the listing. To effectively control equipment and to maintain accountability over expenditures, the School District should review its policy and ensure all equipment is properly identified and recorded on their capital outlay listing. Additionally, the School District should ensure that a physical inventory is performed at least once every two years and that adequate documentation is maintained to support that an inspection was performed.
2 C.F.R. ? 3474.1 gives regulatory effect to the Department of Education for Appendix II to 2 C.F.R. ? 200 which states that, in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable: (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 C.F.R. Part 5, ?Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction?). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. 29 C.F.R. ? 5.5(a)(3)(ii)(A) provides, in part, that the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). The required weekly payroll information may be submitted in any form desired. Optional Form WH?347 is available for this purpose from the Wage and Hour Division Web site at http://www.dol.gov/esa/whd/forms/wh347instr.htm or its successor site. The prime contractor is responsible for the submission of copies of payrolls by all subcontractors. 29 C.F.R. ? 5.5(a)(3)(ii)(B) requires each payroll submitted be accompanied by a ?Statement of Compliance,? signed by the contractor or subcontractor or his or her agent who pays or supervises the payment of the persons employed under the contract. 29 C.F.R. ? 5.6 states that furthermore, no payment, advance, grant, loan, or guarantee of funds shall be approved by the Federal agency after the beginning of construction unless there is on file with the agency a certification by the contractor that the contractor and its subcontractors have complied with the provisions of ? 5.5 or unless there is on file with the agency a certification by the contractor that there is a substantial dispute with respect to the required provisions. The School District had two construction projects (boiler and HVAC unit project and high school roof repair project) paid with Elementary and Secondary School Emergency Relief Funds. The following items were noted in regards to prevailing wages with these projects: ? Although the agreement for the high school roof repair project between the contractor and the School District contained Davis Bacon language, there is no documentation to show that the subcontractor on the project was notified of the requirement to pay prevailing wages. ? The School District did not receive any weekly payroll certifications related to the high school roof repair project even though the project started in April 2022. ? Even though the School District received the weekly payroll certifications reports related to the boiler and HVAC unit project, there is no evidence that the School District reviewed the reports to ensure that prevailing wages were properly paid. The School District should implement procedures to ensure that all weekly payroll certification reports are received from the contractors and subcontractors. The School District should also review these reports to ensure that prevailing wages are properly paid. Additionally, the School District should ensure that all contractors and subcontractors are notified that prevailing wages must be paid as required by this compliance requirement.