Finding 503060 (2023-002)

-
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2024-10-17

AI Summary

  • Core Issue: The School failed to provide proof of compliance with federal wage standards for construction contracts over $2,000.
  • Impacted Requirements: This violation pertains to 34 CFR section 222.196(a) of the Uniform Guidance, specifically related to the Davis-Bacon Act.
  • Recommended Follow-Up: Implement new policies and procedures to ensure compliance with the federal wage standards outlined in 34 CFR section 222.196(a).

Finding Text

Compliance Requirement - Special Tests and Provisions Criteria - Per 34 CFR section 222.196(a) of the Uniform Guidance, for construction contracts in excess of $2,000 and financed by federal assistance funds, the School must comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act. Condition - During the audit, we noted instances in which the School was unable to provide evidence of compliance with 34 CFR section 222.196(a) of the Uniform Guidance. Cause - The conditions mentioned above were due to violation of the requirements of 34 CFR section 222.196(a) of the Uniform Guidance. Effect - The conditions mentioned above resulted in a violation of the requirements to comply with 34 CFR section 222.196(a) of the Uniform Guidance. Questioned costs - $8,826. Recommendation - We recommend that the School should implement policies and procedures to ensure that it complies with 34 CFR section 222.196(a) of the Uniform Guidance. Management response - See corrective action plan provided by the Head of School.

Corrective Action Plan

Implementation of plan of action - Management will review its policies and procedures ensuring proper documentation is collected to satisfy requirements to comply with 34 CFR section 222.196(a) of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School.

Categories

Questioned Costs Special Tests & Provisions

Other Findings in this Audit

  • 503059 2023-001
    Significant Deficiency Repeat
  • 503061 2023-003
    Significant Deficiency Repeat
  • 503062 2023-004
    - Repeat
  • 1079501 2023-001
    Significant Deficiency Repeat
  • 1079502 2023-002
    -
  • 1079503 2023-003
    Significant Deficiency Repeat
  • 1079504 2023-004
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.282 Charter Schools $341,946
10.555 National School Lunch Program $129,989
84.010 Title I Grants to Local Educational Agencies $110,623
84.425 Education Stabilization Fund $78,680
10.553 School Breakfast Program $78,629
84.027 Special Education_grants to States $35,093
32.009 Emergency Connectivity Fund Program $32,000
84.367 Improving Teacher Quality State Grants $23,126
84.424 Student Support and Academic Enrichment Program $10,000
84.173 Special Education_preschool Grants $380
96.001 Social Security_disability Insurance $180