Finding 386600 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298906
Auditor: Drs CPA PLLC

AI Summary

  • Answer: The District failed to receive weekly certified payrolls from four contractors on federally funded projects.
  • Trend: This indicates a lack of internal controls to ensure compliance with federal payroll reporting requirements.
  • List: To address this, the District should implement measures to obtain certified payrolls for all projects funded by Federal Impact Aid.

Finding Text

Condition The District did not receive weekly certified payrolls from four contractors who were working on projects funded with federal grant awards. Criteria 40 USC 3145(a): " ... each contractor and subcontractor each week must furnish a statement on the wages paid each employee during the prior week." Cause The District did not have internal controls sufficient to ensure compliance. Effect The District is not in compliance with federal regulations. Recommendation We recommend that the District obtain certified payrolls for all construction projects funded with Federal Impact Aid awards.

Corrective Action Plan

Contractors will be required to submit weekly ce rtified payrolls for any construction jobs funded with federal dollars.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 386601 2023-001
    Significant Deficiency
  • 963042 2023-001
    Significant Deficiency
  • 963043 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $430,546
93.575 Child Care and Development Block Grant $161,000
84.010 Title I Grants to Local Educational Agencies $88,557
16.839 Stop School Violence $27,575
10.553 School Breakfast Program $19,046
10.555 National School Lunch Program $18,839
84.358 Rural Education $17,888
21.027 Coronavirus State and Local Fiscal Recovery Funds $17,448
84.365 English Language Acquisition State Grants $7,809
84.027 Special Education_grants to States $659
84.173 Special Education_preschool Grants $527