FAC Explorer

Finding 602031 (2022-001)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-01-03
Audit: 25344
Organization: Weld County School District 6 (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The District did not collect certified payrolls from contractors before requesting reimbursement for construction costs under ESSER.
  • Impacted Requirements: This violates 29 C.F.R. ? 5.5(a)(3)(ii)(A) and Colorado Department of Education guidelines requiring certified payroll documentation.
  • Recommended Follow-Up: Establish a process to ensure certified payrolls are received before any reimbursement requests for construction costs are made.

Finding Text

Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Subrecipient Monitoring Cash Management

Other Findings in this Audit

  • 25583 2022-001
    Significant Deficiency
  • 25584 2022-001
    Significant Deficiency
  • 25585 2022-001
    Significant Deficiency
  • 25586 2022-001
    Significant Deficiency
  • 25587 2022-001
    Significant Deficiency
  • 25588 2022-001
    Significant Deficiency
  • 25589 2022-001
    Significant Deficiency
  • 602025 2022-001
    Significant Deficiency
  • 602026 2022-001
    Significant Deficiency
  • 602027 2022-001
    Significant Deficiency
  • 602028 2022-001
    Significant Deficiency
  • 602029 2022-001
    Significant Deficiency
  • 602030 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Esser II $7.95M
84.425 Esser III $7.71M
10.555 Seamless Summer Option Lunch $7.52M
84.010 Title I, Part A: Improving Basic Programs $4.94M
84.027 Individuals with Disabilities Education Act Part B $4.05M
84.425 Esser III - Lea Learning Loss Set Aside $3.16M
10.553 Seamless Summer Option Breakfast $2.98M
84.367 Title Ii, Part A: Improving Teacher Quality $917,717
10.555 Donated Commodities $647,180
84.287 21st Century Community Learning Centers: Cohort Ix $616,286
84.287 21st Century Community Learning Centers: Cohort Vii $599,830
10.582 Fresh Fruit/vegetable $529,872
10.559 Covid-19 Summer Food Service Program for Children $484,198
84.365 Title Iii, Part A: English Language Acquisition $457,475
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $339,583
10.555 Supply Chain Assistance $322,354
84.048 Carl Perkins: Career and Technical Education $233,341
10.558 Child and Adult Care Food Program $221,025
84.010 Title I, Part A: District Designed & Led Initiatives $205,051
84.010 Title I, Part A: Turnaround Network Program $131,982
84.173 Individuals with Disabilities Education Act Preschool $119,965
84.424 Title Iv, Part A: Safe and Healthy Students $118,319
84.425 Esser II for Students with Disabilities $110,956
84.424 Title Iv, Part A: Well Rounded $71,579
84.196 Education for Homeless Children and Youth $70,617
84.424 Title Iv, Part A: Carryover for Well-Rounded Education $61,547
84.010 Title I, Part D: Alternative Homes for Youth $29,882
84.425 Esser I $25,389
84.425 Arp Homeless Children and Youth II $18,742
84.173 Covid-19 Arp: Individuals with Disabilities Education Act Preschool $14,237
45.310 State Library Program $13,352
84.010 Title I, Part A: Supervisor Network Pilot $12,368
84.323 Multi-Tiered System of Supports $11,980
84.424 Title Iv, Part A: Effective Use of Technology $11,499
10.649 Covid-19 Snap Cn Local P-Ebt $8,084
84.425 Arp Homeless Children and Youth $2,662
84.424 Title Iv, Part A: Student Support and Academic Enrichment $330
84.365 Title Iii, Part A: Immigrant Set-Aside $108