FAC Explorer

Audit 8714

FY End
2023-06-30
Total Expended
$1.07M
Findings
4
Programs
10
Organization: Yamhill Carlton School District No. 1 (OR)
Year: 2023 Accepted: 2023-12-28
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6784 2023-001 Significant Deficiency - N
6785 2023-001 Significant Deficiency - N
583226 2023-001 Significant Deficiency - N
583227 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Covid-19-Education Stabilization Fund $307,076 Yes 1
84.027 Special Education_grants to States $203,492 - 0
84.010 Title I Grants to Local Educational Agencies $158,610 - 0
10.555 National School Lunch Program $131,917 - 0
84.027 Covid-19-Special Education_grants to States $39,347 - 0
10.553 School Breakfast Program $28,079 - 0
84.367 Improving Teacher Quality State Grants $25,484 - 0
10.555 Covid-19-National School Lunch Program $20,834 - 0
84.424 Student Support and Academic Enrichment Program $20,763 - 0
84.173 Special Education_preschool Grants $3,864 - 0

Contacts

Name Title Type
ZBKLAJG5KP49 Tami Zigler Auditee
5038526983 Tara Kamp Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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 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. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance. 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. The accompanying schedule of expenditures of federal awards includes federal grant activity under programs of the federal government. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations, it is not intended to and does not present the net position, changes in net position, or cash flows of the entity.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: 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 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. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance. 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. 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 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. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
FEDERAL AWARD PROGRAM – 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT - Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certified payroll reports had been completed and provided to the Auditor. The Business Manager has implemented a task to ensure certified payroll reports are completed and obtained in a timely manner before expenses are paid to contractors. The vendor is a known vendor that we know pays prevailing wages.
Finding 2023-001
FEDERAL AWARD PROGRAM – 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT - Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certified payroll reports had been completed and provided to the Auditor. The Business Manager has implemented a task to ensure certified payroll reports are completed and obtained in a timely manner before expenses are paid to contractors. The vendor is a known vendor that we know pays prevailing wages.
Finding 2023-001
FEDERAL AWARD PROGRAM – 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT - Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certified payroll reports had been completed and provided to the Auditor. The Business Manager has implemented a task to ensure certified payroll reports are completed and obtained in a timely manner before expenses are paid to contractors. The vendor is a known vendor that we know pays prevailing wages.
Finding 2023-001
FEDERAL AWARD PROGRAM – 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT - Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certified payroll reports had been completed and provided to the Auditor. The Business Manager has implemented a task to ensure certified payroll reports are completed and obtained in a timely manner before expenses are paid to contractors. The vendor is a known vendor that we know pays prevailing wages.