The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years.
The District has not conducted a physical inventory of equipment in accordance with the requirements.
This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management.
The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking.
No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified.
We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years.
The District has not conducted a physical inventory of equipment in accordance with the requirements.
This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management.
The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking.
No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified.
We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years.
The District has not conducted a physical inventory of equipment in accordance with the requirements.
This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management.
The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking.
No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified.
We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years.
The District has not conducted a physical inventory of equipment in accordance with the requirements.
This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management.
The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking.
No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified.
We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors.
The District did not include the federal wage rate requirements in their contracts and did not obtain the required certified payrolls for its contractors subject to the federal rate requirements.
The District did not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements.
As a result of this condition, District did not follow federal requirements to include the prevailing wage rate provision in its contract.
The total charges that were not supported by appropriate prevailing wage documentation amount to $134,000.
We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained.
The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years.
The District has not conducted a physical inventory of equipment in accordance with the requirements.
This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management.
The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking.
No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified.
We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years.
The District has not conducted a physical inventory of equipment in accordance with the requirements.
This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management.
The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking.
No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified.
We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years.
The District has not conducted a physical inventory of equipment in accordance with the requirements.
This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management.
The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking.
No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified.
We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years.
The District has not conducted a physical inventory of equipment in accordance with the requirements.
This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management.
The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking.
No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified.
We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors.
The District did not include the federal wage rate requirements in their contracts and did not obtain the required certified payrolls for its contractors subject to the federal rate requirements.
The District did not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements.
As a result of this condition, District did not follow federal requirements to include the prevailing wage rate provision in its contract.
The total charges that were not supported by appropriate prevailing wage documentation amount to $134,000.
We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained.