Audit 64564

FY End
2022-06-30
Total Expended
$28.20M
Findings
8
Programs
22
Organization: Rogers School District #30 (AR)
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
71643 2022-001 Significant Deficiency - N
71644 2022-001 Significant Deficiency - N
71645 2022-001 Significant Deficiency - N
71646 2022-001 Significant Deficiency - N
648085 2022-001 Significant Deficiency - N
648086 2022-001 Significant Deficiency - N
648087 2022-001 Significant Deficiency - N
648088 2022-001 Significant Deficiency - N

Contacts

Name Title Type
C17WM7R1E686 Jake Haak Auditee
4796363910 Sarah Gentry Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: This schedule includes the federal awards activity of the District and is presented on the regulatory basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported at the approximate value as provided by the Arkansas Department of Human Services.
Title: Note 4 Accounting Policies: This schedule includes the federal awards activity of the District and is presented on the regulatory basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Medicaid reimbursements are defined as contracts for services and not federal awards, therefore, such reimbursements totaling $604,222 are not covered by the reporting requirements of the Uniform Guidance.

Finding Details

Statement of Condition: None of the current year ESSER construction contracts included the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors, nor was weekly certified payroll received from contractors and their subcontractors. Criteria: 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 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. 1) Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). 2) These provisions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing process were unaware of this requirement. Effect of condition: All construction contract financed by the ESSER program originated during 2022 did not include the Wage Rate Requirements provision. Context: All four applicable contract were reviewed. This finding was present in all four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assistance funds include the required Wage Rate Requirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for all such contracts written in order to ensure that they comply with all the requirements within the Compliance Supplement.
Statement of Condition: None of the current year ESSER construction contracts included the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors, nor was weekly certified payroll received from contractors and their subcontractors. Criteria: 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 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. 1) Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). 2) These provisions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing process were unaware of this requirement. Effect of condition: All construction contract financed by the ESSER program originated during 2022 did not include the Wage Rate Requirements provision. Context: All four applicable contract were reviewed. This finding was present in all four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assistance funds include the required Wage Rate Requirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for all such contracts written in order to ensure that they comply with all the requirements within the Compliance Supplement.
Statement of Condition: None of the current year ESSER construction contracts included the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors, nor was weekly certified payroll received from contractors and their subcontractors. Criteria: 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 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. 1) Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). 2) These provisions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing process were unaware of this requirement. Effect of condition: All construction contract financed by the ESSER program originated during 2022 did not include the Wage Rate Requirements provision. Context: All four applicable contract were reviewed. This finding was present in all four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assistance funds include the required Wage Rate Requirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for all such contracts written in order to ensure that they comply with all the requirements within the Compliance Supplement.
Statement of Condition: None of the current year ESSER construction contracts included the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors, nor was weekly certified payroll received from contractors and their subcontractors. Criteria: 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 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. 1) Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). 2) These provisions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing process were unaware of this requirement. Effect of condition: All construction contract financed by the ESSER program originated during 2022 did not include the Wage Rate Requirements provision. Context: All four applicable contract were reviewed. This finding was present in all four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assistance funds include the required Wage Rate Requirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for all such contracts written in order to ensure that they comply with all the requirements within the Compliance Supplement.
Statement of Condition: None of the current year ESSER construction contracts included the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors, nor was weekly certified payroll received from contractors and their subcontractors. Criteria: 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 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. 1) Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). 2) These provisions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing process were unaware of this requirement. Effect of condition: All construction contract financed by the ESSER program originated during 2022 did not include the Wage Rate Requirements provision. Context: All four applicable contract were reviewed. This finding was present in all four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assistance funds include the required Wage Rate Requirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for all such contracts written in order to ensure that they comply with all the requirements within the Compliance Supplement.
Statement of Condition: None of the current year ESSER construction contracts included the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors, nor was weekly certified payroll received from contractors and their subcontractors. Criteria: 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 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. 1) Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). 2) These provisions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing process were unaware of this requirement. Effect of condition: All construction contract financed by the ESSER program originated during 2022 did not include the Wage Rate Requirements provision. Context: All four applicable contract were reviewed. This finding was present in all four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assistance funds include the required Wage Rate Requirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for all such contracts written in order to ensure that they comply with all the requirements within the Compliance Supplement.
Statement of Condition: None of the current year ESSER construction contracts included the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors, nor was weekly certified payroll received from contractors and their subcontractors. Criteria: 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 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. 1) Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). 2) These provisions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing process were unaware of this requirement. Effect of condition: All construction contract financed by the ESSER program originated during 2022 did not include the Wage Rate Requirements provision. Context: All four applicable contract were reviewed. This finding was present in all four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assistance funds include the required Wage Rate Requirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for all such contracts written in order to ensure that they comply with all the requirements within the Compliance Supplement.
Statement of Condition: None of the current year ESSER construction contracts included the Wage Rate Requirement (Davis-Bacon Act) notification to the contractors, nor was weekly certified payroll received from contractors and their subcontractors. Criteria: 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 require the following for construction contracts in excess of $2,000 financed by federal assistance funds. 1) Construction contracts shall include a provision that contractors or subcontractors comply with the provisions of the Wage Rate Requirements (Davis-Bacon Act). 2) These provisions include a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of certified payroll. Cause of Condition: District employees involved in the construction contract writing process were unaware of this requirement. Effect of condition: All construction contract financed by the ESSER program originated during 2022 did not include the Wage Rate Requirements provision. Context: All four applicable contract were reviewed. This finding was present in all four contracts. Recommendation: To ensure that all construction contracts in excess of $2,000 that are financed by federal assistance funds include the required Wage Rate Requirements provision, additional training in ESSER requirements should be provided for employees involved in the construction contract writing process. Further, a review process should be put in place for all such contracts written in order to ensure that they comply with all the requirements within the Compliance Supplement.