FAC Explorer

Finding 1097149 (2024-004)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-29
Audit: 340444
Organization: Isd 2364 - Belgrade-Brooten-Elrosa (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: A selected construction contract lacked the necessary prevailing wage requirements.
  • Impacted Requirements: Internal controls for ensuring compliance with federal wage standards were not followed.
  • Recommended Follow-Up: Implement checks to guarantee that all construction contracts funded by federal awards include prevailing wage clauses.

Finding Text

Criteria: Internal controls that assure all construction contracts entered into with federal awards have prevailing wage requirements. Questioned Costs: None Condition: We selected a construction contract to test for prevailing wage requirements noting that this project had not met these requirements as prevailing wage verbiage was not included in the contract. Context: Construction contracts not following prevailing wage requirements could have been accepted. Effect or Potential Effect: Prevailing wage requirements could have not been met and would impact the amount of federal funding the District receives or the use of it on projects. Cause: The District did not oversee that prevailing wage requirements were included in contracts. Recommendation: Ensure the prevailing wage requirement are included in all construction contracts paid for with federal funds.

Categories

Questioned Costs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 520705 2024-004
    Material Weakness
  • 520706 2024-004
    Material Weakness
  • 520707 2024-004
    Material Weakness
  • 1097147 2024-004
    Material Weakness
  • 1097148 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $167,629
84.010 Title I Grants to Local Educational Agencies $99,353
84.011 Migrant Education State Grant Program $85,333
10.553 School Breakfast Program $63,132
84.358 Rural Education $52,906
10.558 Child and Adult Care Food Program $43,678
84.027 Special Education Grants to States $38,233
10.579 Child Nutrition Discretionary Grants Limited Availability $21,132
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $16,384
84.424 Student Support and Academic Enrichment Program $10,000
84.173 Special Education Preschool Grants $7,427
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,504
84.425 Education Stabilization Fund $907
84.048 Career and Technical Education -- Basic Grants to States $595