FAC Explorer

Finding 514679 (2023-005)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-12-17
Audit: 333072
Organization: Career Academy of South Bend, INC (IN)
Auditor: Kruggel Lawton INC

AI Summary

  • Core Issue: The School failed to meet the wage rate requirements under the Special Tests and Provisions for federal funding.
  • Impacted Requirements: Compliance with 34 CFR section 222.196(a) and the Davis-Bacon Act for construction contracts over $2,000.
  • Recommended Follow-Up: Review award contracts and grant guidance to ensure all compliance requirements are understood and implemented.

Finding Text

2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to 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 for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.

Corrective Action Plan

2023-005 SPECIAL TESTS AND PROVISIONS Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants. Additionally CANOPS has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.

Categories

Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

  • 514657 2023-002
    Material Weakness Repeat
  • 514658 2023-002
    Material Weakness Repeat
  • 514659 2023-002
    Material Weakness Repeat
  • 514660 2023-002
    Material Weakness Repeat
  • 514661 2023-002
    Material Weakness Repeat
  • 514662 2023-002
    Material Weakness Repeat
  • 514663 2023-002
    Material Weakness Repeat
  • 514664 2023-002
    Material Weakness Repeat
  • 514665 2023-002
    Material Weakness Repeat
  • 514666 2023-002
    Material Weakness Repeat
  • 514667 2023-002
    Material Weakness Repeat
  • 514668 2023-003
    Material Weakness Repeat
  • 514669 2023-003
    Material Weakness Repeat
  • 514670 2023-003
    Material Weakness Repeat
  • 514671 2023-004
    Material Weakness
  • 514672 2023-004
    Material Weakness
  • 514673 2023-004
    Material Weakness
  • 514674 2023-004
    Material Weakness
  • 514675 2023-004
    Material Weakness
  • 514676 2023-004
    Material Weakness
  • 514677 2023-004
    Material Weakness
  • 514678 2023-004
    Material Weakness
  • 514680 2023-005
    Material Weakness
  • 514681 2023-005
    Material Weakness
  • 514682 2023-005
    Material Weakness
  • 514683 2023-005
    Material Weakness
  • 514684 2023-005
    Material Weakness
  • 514685 2023-005
    Material Weakness
  • 514686 2023-005
    Material Weakness
  • 514687 2023-006
    Material Weakness
  • 514688 2023-006
    Material Weakness
  • 514689 2023-006
    Material Weakness
  • 514690 2023-006
    Material Weakness
  • 514691 2023-006
    Material Weakness
  • 514692 2023-006
    Material Weakness
  • 514693 2023-006
    Material Weakness
  • 514694 2023-006
    Material Weakness
  • 514695 2023-007
    Material Weakness
  • 514696 2023-007
    Material Weakness
  • 514697 2023-007
    Material Weakness
  • 514698 2023-007
    Material Weakness
  • 514699 2023-007
    Material Weakness
  • 514700 2023-007
    Material Weakness
  • 514701 2023-007
    Material Weakness
  • 514702 2023-007
    Material Weakness
  • 514703 2023-008
    Material Weakness Repeat
  • 514704 2023-008
    Material Weakness Repeat
  • 514705 2023-008
    Material Weakness Repeat
  • 514706 2023-008
    Material Weakness Repeat
  • 514707 2023-008
    Material Weakness Repeat
  • 514708 2023-008
    Material Weakness Repeat
  • 514709 2023-008
    Material Weakness Repeat
  • 514710 2023-008
    Material Weakness Repeat
  • 514711 2023-008
    Material Weakness Repeat
  • 514712 2023-008
    Material Weakness Repeat
  • 514713 2023-008
    Material Weakness Repeat
  • 1091099 2023-002
    Material Weakness Repeat
  • 1091100 2023-002
    Material Weakness Repeat
  • 1091101 2023-002
    Material Weakness Repeat
  • 1091102 2023-002
    Material Weakness Repeat
  • 1091103 2023-002
    Material Weakness Repeat
  • 1091104 2023-002
    Material Weakness Repeat
  • 1091105 2023-002
    Material Weakness Repeat
  • 1091106 2023-002
    Material Weakness Repeat
  • 1091107 2023-002
    Material Weakness Repeat
  • 1091108 2023-002
    Material Weakness Repeat
  • 1091109 2023-002
    Material Weakness Repeat
  • 1091110 2023-003
    Material Weakness Repeat
  • 1091111 2023-003
    Material Weakness Repeat
  • 1091112 2023-003
    Material Weakness Repeat
  • 1091113 2023-004
    Material Weakness
  • 1091114 2023-004
    Material Weakness
  • 1091115 2023-004
    Material Weakness
  • 1091116 2023-004
    Material Weakness
  • 1091117 2023-004
    Material Weakness
  • 1091118 2023-004
    Material Weakness
  • 1091119 2023-004
    Material Weakness
  • 1091120 2023-004
    Material Weakness
  • 1091121 2023-005
    Material Weakness
  • 1091122 2023-005
    Material Weakness
  • 1091123 2023-005
    Material Weakness
  • 1091124 2023-005
    Material Weakness
  • 1091125 2023-005
    Material Weakness
  • 1091126 2023-005
    Material Weakness
  • 1091127 2023-005
    Material Weakness
  • 1091128 2023-005
    Material Weakness
  • 1091129 2023-006
    Material Weakness
  • 1091130 2023-006
    Material Weakness
  • 1091131 2023-006
    Material Weakness
  • 1091132 2023-006
    Material Weakness
  • 1091133 2023-006
    Material Weakness
  • 1091134 2023-006
    Material Weakness
  • 1091135 2023-006
    Material Weakness
  • 1091136 2023-006
    Material Weakness
  • 1091137 2023-007
    Material Weakness
  • 1091138 2023-007
    Material Weakness
  • 1091139 2023-007
    Material Weakness
  • 1091140 2023-007
    Material Weakness
  • 1091141 2023-007
    Material Weakness
  • 1091142 2023-007
    Material Weakness
  • 1091143 2023-007
    Material Weakness
  • 1091144 2023-007
    Material Weakness
  • 1091145 2023-008
    Material Weakness Repeat
  • 1091146 2023-008
    Material Weakness Repeat
  • 1091147 2023-008
    Material Weakness Repeat
  • 1091148 2023-008
    Material Weakness Repeat
  • 1091149 2023-008
    Material Weakness Repeat
  • 1091150 2023-008
    Material Weakness Repeat
  • 1091151 2023-008
    Material Weakness Repeat
  • 1091152 2023-008
    Material Weakness Repeat
  • 1091153 2023-008
    Material Weakness Repeat
  • 1091154 2023-008
    Material Weakness Repeat
  • 1091155 2023-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $247,829
84.282 Charter Schools $202,514
84.010 Title I Grants to Local Educational Agencies $171,892
10.558 Child and Adult Care Food Program $166,913
10.649 Pandemic Ebt Administrative Costs $81,104
84.425 Education Stabilization Fund $64,437
10.555 National School Lunch Program $49,407
84.367 Student Support and Academic Enrichment Program $27,913
84.424 Student Support and Academic Enrichment Program $20,626
93.778 Medical Assistance Program $8,845
84.173 Special Education Preschool Grants $4,892
84.027 Special Education Grants to States $1,254