FAC Explorer

Finding 388224 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299993
Organization: Show Low Unified School District No. 10 (AZ)
Auditor: Drs CPA PLLC

AI Summary

  • Core Issue: The District failed to receive weekly certified payrolls from three contractors on federally funded projects.
  • Impacted Requirements: This violates 40 USC 3145(a), which mandates weekly wage statements from contractors.
  • Recommended Follow-Up: Ensure the District obtains certified payrolls by informing contractors that the projects are federally funded.

Finding Text

Condition The District did not receive weekly certified payrolls from three 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 awards by notifiying the contractor that the project is funded with federal dollars.

Corrective Action Plan

2023-002 Certified Payroll Documentation Planned Corrective Action Plan: Contractors will be required to submit weekly certified payrolls for any construction jobs funded with federal dollars Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Kevin St. John, Superintendent

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 388225 2023-002
    Significant Deficiency
  • 964666 2023-002
    Significant Deficiency
  • 964667 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.94M
84.010 Title I Grants to Local Educational Agencies $1.07M
84.367 Improving Teacher Quality State Grants $186,095
84.424 Student Support and Academic Enrichment Program $88,439
84.048 Career and Technical Education -- Basic Grants to States $82,959
10.553 School Breakfast Program $66,103
84.358 Rural Education $58,046
10.665 Schools and Roads - Grants to States $57,331
10.555 National School Lunch Program $51,305
84.027 Special Education_grants to States $49,639
10.559 Summer Food Service Program for Children $38,549
84.365 English Language Acquisition State Grants $11,548
84.173 Special Education_preschool Grants $7,256