FAC Explorer

Audit 49073

FY End
2022-06-30
Total Expended
$1.25M
Findings
2
Programs
9
Organization: Shiloh Neighborhood Development Corporation (OH)
Year: 2022 Accepted: 2023-03-30
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45210 2022-009 Material Weakness - N
621652 2022-009 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $336,424 - 0
84.010 Title I Grants to Local Educational Agencies $58,835 - 0
84.425 Education Stabilization Fund $48,783 Yes 0
10.555 National School Lunch Program $38,168 - 0
84.060 Indian Education_grants to Local Educational Agencies $20,743 - 0
10.553 School Breakfast Program $15,194 - 0
84.358 Rural Education $5,575 - 0
10.582 Fresh Fruit and Vegetable Program $1,391 - 0
84.048 Career and Technical Education -- Basic Grants to States $480 - 0

Contacts

Name Title Type
XXXXXXXXXXXX Mary Nordlund Auditee
4063834101 Robert Denning Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation and Significant Accounting PoliciesThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Dodson Public School, Phillips County, Montana. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the Dodson Public School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Dodson Public School. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the basic financial statements.Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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.The Dodson Public School has elected not to use the 10 percent de Minimis indirect cost rate as provided in Sec. 200.414 Indirect Costs under Uniform Guidance.Value of Federal Awards Expended in the form of Noncash Assistance? Food Commodities value equals the fair value at the time of the receipt $3,754. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-009
2022-009 Prevailing Wage Rate Internal Control and Compliance CFDA Title: ESSER II CFDA Number: 84.425D Federal Award Number: 036-0648-92-2021 Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: The District did not require a contract indicating the requirement of prevailing wage rate and weekly certified payrolls submitted for federal construction project with contractor. 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 (DOL) (40 USC 3141--3144, 3146, and 3147. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Context: During th testing of expenditures for the ESSER II project we noted construction projects in excess of $2,000. Effect: The District was not in compliance with the prevailing wage rate requirement and the internal control system of the District did not identify the need for the compliance. Cause: Internal control procedures were not in place to ensure a contract was draw up to include the prevailing wage rate clause and to ensure the weekly certified payrolls were submitted to the District. Recommendation: The District should implement internal control procedures for any construction contracts in excess of $2,000 funded with federal monies include a contract with the prevailing wage rate clause and submission of weekly certified payrolls.
Finding 2022-009
2022-009 Prevailing Wage Rate Internal Control and Compliance CFDA Title: ESSER II CFDA Number: 84.425D Federal Award Number: 036-0648-92-2021 Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: The District did not require a contract indicating the requirement of prevailing wage rate and weekly certified payrolls submitted for federal construction project with contractor. 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 (DOL) (40 USC 3141--3144, 3146, and 3147. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Context: During th testing of expenditures for the ESSER II project we noted construction projects in excess of $2,000. Effect: The District was not in compliance with the prevailing wage rate requirement and the internal control system of the District did not identify the need for the compliance. Cause: Internal control procedures were not in place to ensure a contract was draw up to include the prevailing wage rate clause and to ensure the weekly certified payrolls were submitted to the District. Recommendation: The District should implement internal control procedures for any construction contracts in excess of $2,000 funded with federal monies include a contract with the prevailing wage rate clause and submission of weekly certified payrolls.