2022-002 ? U.S. Department of Education, for the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425D, #84.425U Elementary and Secondary School Emergency Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. Criteria: 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) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Effect: Contracted employees could potentially not be paid prevailing wage rates, which could jeopardize grant funding. Cause: The School Department did not include language in its construction contracts that included wage rate requirements and did not obtain certified payroll information from contractors. Recommendation: Management should carefully review all contracts related to grants to ensure they include the required language. In addition, management should ensure that contractors submit the required certified payrolls. Questioned Costs: None
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
2022-002 ? U.S. Department of Education, for the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425D, #84.425U Elementary and Secondary School Emergency Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. Criteria: 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) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Effect: Contracted employees could potentially not be paid prevailing wage rates, which could jeopardize grant funding. Cause: The School Department did not include language in its construction contracts that included wage rate requirements and did not obtain certified payroll information from contractors. Recommendation: Management should carefully review all contracts related to grants to ensure they include the required language. In addition, management should ensure that contractors submit the required certified payrolls. Questioned Costs: None
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
2022-002 ? U.S. Department of Education, for the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425D, #84.425U Elementary and Secondary School Emergency Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. Criteria: 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) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Effect: Contracted employees could potentially not be paid prevailing wage rates, which could jeopardize grant funding. Cause: The School Department did not include language in its construction contracts that included wage rate requirements and did not obtain certified payroll information from contractors. Recommendation: Management should carefully review all contracts related to grants to ensure they include the required language. In addition, management should ensure that contractors submit the required certified payrolls. Questioned Costs: None
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
2022-002 ? U.S. Department of Education, for the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425D, #84.425U Elementary and Secondary School Emergency Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. Criteria: 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) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Effect: Contracted employees could potentially not be paid prevailing wage rates, which could jeopardize grant funding. Cause: The School Department did not include language in its construction contracts that included wage rate requirements and did not obtain certified payroll information from contractors. Recommendation: Management should carefully review all contracts related to grants to ensure they include the required language. In addition, management should ensure that contractors submit the required certified payrolls. Questioned Costs: None
2022-002 ? U.S. Department of Education, for the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425D, #84.425U Elementary and Secondary School Emergency Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. Criteria: 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) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Effect: Contracted employees could potentially not be paid prevailing wage rates, which could jeopardize grant funding. Cause: The School Department did not include language in its construction contracts that included wage rate requirements and did not obtain certified payroll information from contractors. Recommendation: Management should carefully review all contracts related to grants to ensure they include the required language. In addition, management should ensure that contractors submit the required certified payrolls. Questioned Costs: None
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
2022-002 ? U.S. Department of Education, for the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425D, #84.425U Elementary and Secondary School Emergency Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. Criteria: 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) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Effect: Contracted employees could potentially not be paid prevailing wage rates, which could jeopardize grant funding. Cause: The School Department did not include language in its construction contracts that included wage rate requirements and did not obtain certified payroll information from contractors. Recommendation: Management should carefully review all contracts related to grants to ensure they include the required language. In addition, management should ensure that contractors submit the required certified payrolls. Questioned Costs: None
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
2022-002 ? U.S. Department of Education, for the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425D, #84.425U Elementary and Secondary School Emergency Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. Criteria: 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) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Effect: Contracted employees could potentially not be paid prevailing wage rates, which could jeopardize grant funding. Cause: The School Department did not include language in its construction contracts that included wage rate requirements and did not obtain certified payroll information from contractors. Recommendation: Management should carefully review all contracts related to grants to ensure they include the required language. In addition, management should ensure that contractors submit the required certified payrolls. Questioned Costs: None
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
2022-002 ? U.S. Department of Education, for the Period July 1, 2021 through June 30, 2022, Assistance Listing #84.425D, #84.425U Elementary and Secondary School Emergency Fund Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. Criteria: 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) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Effect: Contracted employees could potentially not be paid prevailing wage rates, which could jeopardize grant funding. Cause: The School Department did not include language in its construction contracts that included wage rate requirements and did not obtain certified payroll information from contractors. Recommendation: Management should carefully review all contracts related to grants to ensure they include the required language. In addition, management should ensure that contractors submit the required certified payrolls. Questioned Costs: None