FAC Explorer

Finding 515971 (2024-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-19
Audit: 333767
Organization: Streator Esd No. 44 (IL)
Auditor: Newkirk & Associates INC

AI Summary

  • Core Issue: The district failed to obtain certified payrolls from several contractors, indicating a systemic problem.
  • Impacted Requirements: This violates 29 CFR 5.5(a)(3)(iI)(B), which mandates accurate and complete certified payroll submissions.
  • Recommended Follow-Up: Ensure all contractors submit certified payrolls and implement a tracking system to prevent future lapses.

Finding Text

29 CFR 5.5(a)(3)(iI)(B) states: “Information required. The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section.” During our audit we noted the district did not obtain certified payrolls from some construction contractors for electrical work, playground installation, and door/lock installation. It appears this was a systemic issue. For all except one vendor used certified payrolls were not kept.

Corrective Action Plan

The District will improve training and education related to grant compliance requirements and ensure the District is complying with requirements such as maintaining certified payroll records.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 515972 2024-003
    Material Weakness
  • 1092413 2024-002
    Material Weakness
  • 1092414 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $4.82M
84.010 Title I Grants to Local Educational Agencies $1.04M
10.555 National School Lunch Program $763,132
84.027 Special Education_grants to States $496,132
10.553 School Breakfast Program $218,659
93.778 Medical Assistance Program $112,926
84.367 Improving Teacher Quality State Grants $98,540
10.582 Fresh Fruit and Vegetable Program $48,609
84.358 Rural Education $29,592
84.424 Student Support and Academic Enrichment Program $29,005
84.365 English Language Acquisition State Grants $24,181
10.559 Summer Food Service Program for Children $3,827
10.649 Pandemic Ebt Administrative Costs $3,256