FAC Explorer

Audit 51545

FY End
2022-06-30
Total Expended
$8.02M
Findings
2
Programs
17
Organization: Shiloh Neighborhood Development Corporation (OH)
Year: 2022 Accepted: 2023-04-12
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41579 2022-007 Material Weakness - N
618021 2022-007 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $3.08M Yes 1
93.600 Head Start $937,851 - 0
84.425 Education Stabilization Fund $245,145 Yes 0
84.365 English Language Acquisition State Grants $233,072 - 0
10.553 School Breakfast Program $226,362 - 0
84.371 Striving Readers $214,035 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $147,274 - 0
84.060 Indian Education_grants to Local Educational Agencies $107,788 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $69,409 - 0
10.559 Summer Food Service Program for Children $63,180 - 0
84.010 Title I Grants to Local Educational Agencies $58,986 Yes 0
15.130 Indian Education_assistance to Schools $47,091 - 0
10.558 Child and Adult Care Food Program $45,851 - 0
84.287 Twenty-First Century Community Learning Centers $37,354 - 0
84.048 Career and Technical Education -- Basic Grants to States $37,040 - 0
10.555 National School Lunch Program $12,798 - 0
10.582 Fresh Fruit and Vegetable Program $7,357 - 0

Contacts

Name Title Type
XXXXXXXXXXXX Casimira Camper Auditee
4063954291 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 Rocky Boy Public Schools, Hill 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 Rocky Boy Public Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Rocky Boy Public Schools. 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 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 Rocky Boy Public Schools 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 $24,031. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-007
2022-07 Non-compliance with Wage Rate Requirements CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: 2022 Federal Agency: U.S. Department of Education Pass-through Entity: Direct Condition: The District did not require certified weekly payrolls for claims paid related to fixing a water line and electrical upgrades paid with Impact Aid funding. Context: During testing of the Impact Aid expenditures, we noted two vendors related to construction/remodeling. Criteria: Compliance Requirements ? Section 7007 construction funds, as well as any Section 7002 or 7003(b) funds spent for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Compliance Requirement ? 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). Non-federal 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 non-Federal 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). Effect: The District was not in compliance with the Wage Rate Requirement. Cause: The vendors did not submit the weekly certified payroll reports and the District?s internal control system did not detect the error. Recommendation: The District should require all Impact Aid fund expenditures for construction or minor remodeling to be subject to the Wage Rate Requirements.
Finding 2022-007
2022-07 Non-compliance with Wage Rate Requirements CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: 2022 Federal Agency: U.S. Department of Education Pass-through Entity: Direct Condition: The District did not require certified weekly payrolls for claims paid related to fixing a water line and electrical upgrades paid with Impact Aid funding. Context: During testing of the Impact Aid expenditures, we noted two vendors related to construction/remodeling. Criteria: Compliance Requirements ? Section 7007 construction funds, as well as any Section 7002 or 7003(b) funds spent for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Compliance Requirement ? 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). Non-federal 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 non-Federal 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). Effect: The District was not in compliance with the Wage Rate Requirement. Cause: The vendors did not submit the weekly certified payroll reports and the District?s internal control system did not detect the error. Recommendation: The District should require all Impact Aid fund expenditures for construction or minor remodeling to be subject to the Wage Rate Requirements.