FAC Explorer

Audit 46376

FY End
2022-06-30
Total Expended
$869,394
Findings
4
Programs
10
Organization: Fall City School District No. 57 (OR)
Year: 2022 Accepted: 2023-02-22
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45486 2022-001 Significant Deficiency - N
45487 2022-001 Significant Deficiency - N
621928 2022-001 Significant Deficiency - N
621929 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $286,085 Yes 1
84.010 Title I Grants to Local Educational Agencies $79,339 - 0
84.027 Special Education_grants to States $27,860 - 0
10.553 School Breakfast Program $22,862 - 0
10.558 Child and Adult Care Food Program $13,812 - 0
10.555 National School Lunch Program $8,028 - 0
84.367 Improving Teacher Quality State Grants $7,559 - 0
84.358 Rural Education $6,247 - 0
10.559 Summer Food Service Program for Children $877 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
LL3NW4ULKG68 Tanner Simmons Auditee
5037873521 Kenny Allen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate.

Finding Details

Finding 2022-001
ESSER requires that for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The District did not get certified payrolls for many contractors within the ESSER grant. The reason for this is that the ESSER requirements are new and a lot of entities did not know the limit forcertified payrolls was lowered to $2,000. The effect is it?s possible that some contractors did not pay prevailing wage. We recommend that the District put in place a system where invoices for contractors are not paid until they receive certified payrolls, or some sort of system that ensures compliance.
Finding 2022-001
ESSER requires that for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The District did not get certified payrolls for many contractors within the ESSER grant. The reason for this is that the ESSER requirements are new and a lot of entities did not know the limit forcertified payrolls was lowered to $2,000. The effect is it?s possible that some contractors did not pay prevailing wage. We recommend that the District put in place a system where invoices for contractors are not paid until they receive certified payrolls, or some sort of system that ensures compliance.
Finding 2022-001
ESSER requires that for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The District did not get certified payrolls for many contractors within the ESSER grant. The reason for this is that the ESSER requirements are new and a lot of entities did not know the limit forcertified payrolls was lowered to $2,000. The effect is it?s possible that some contractors did not pay prevailing wage. We recommend that the District put in place a system where invoices for contractors are not paid until they receive certified payrolls, or some sort of system that ensures compliance.
Finding 2022-001
ESSER requires that for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The District did not get certified payrolls for many contractors within the ESSER grant. The reason for this is that the ESSER requirements are new and a lot of entities did not know the limit forcertified payrolls was lowered to $2,000. The effect is it?s possible that some contractors did not pay prevailing wage. We recommend that the District put in place a system where invoices for contractors are not paid until they receive certified payrolls, or some sort of system that ensures compliance.