Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: October 27, 2022 Planned Corrective Action: The Business Manager corrected the information on the scope of work and asked the vendor to submit payroll certifications on October 27, 2022 before the vendor was paid the full amount. In addition, the Business Office revised their Business Operations Policies and Procedures Manual to include in the scope of work for any current and future projects that payroll certification be turned into the Business Office. Our current vendor was notified and we develop a process where time certification will be emailed in a link weekly to the Administrative Assistant and reviewed by the Business Manager weekly. Chinle Unified School District issued a PO in the amount of $30,000 for demolition of old federal building. The PO was issued on September 17, 2021 and paid in full on November 4, 2021. The District did not pay until the payroll certifications were turned into the Business Office which was on October 27, 2022. The original specifications did not mention following the Davis-Bacon Prevailing Wages which was an oversight on the District. In addition to the Davis Bacon requirements, the Business Manager did not know that 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 asked for weekly payroll certification on any construction projects funded through federal funding.