FAC Explorer

Finding 614844 (2022-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-06
Audit: 37169
Organization: Independent School District No. 712 (MN)
Auditor: Brady Martz & Associates

AI Summary

  • Core Issue: The District's construction contract funded by ESSER grant dollars lacked required wage rate language.
  • Impacted Requirements: Compliance with Uniform Guidance and DOL regulations for wage rate provisions in federal contracts.
  • Recommended Follow-Up: Review and update purchasing policies to ensure all contracts meet federal requirements.

Finding Text

Federal Program: COVID-19 Education Stabilization Fund (AL 84.425) Special Tests and Provisions ? Wage Rate Criteria: Uniform Guidance states ?Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contract or subcontractor comply with those requirements and DOL regulations.? Condition: The District entered into 1 contract in fiscal year 2022 that was paid with ESSER grant dollars. We noted this contract did not have the required wage rate verbiage listed. Questioned Costs: None. Context: The District entered into 1 contract in fiscal year 2022 that was paid with ESSER grant dollars. We noted this contract did not have the required wage rate verbiage listed. Cause: Management Oversight. Effect: The District entered into a construction contract that did not comply with the rules set by Uniform Guidance. Repeat Finding: No. Recommendation: The District should follow their ?Provisions included in All Contracts Charged to Federal Awards (2 CFR part 200 Appendix II)? section of their purchasing policy. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the recommendation and will review its policies and procedures.

Categories

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 38401 2022-003
    Significant Deficiency
  • 38402 2022-004
    Significant Deficiency
  • 38403 2022-003
    Significant Deficiency
  • 38404 2022-004
    Significant Deficiency
  • 614843 2022-003
    Significant Deficiency
  • 614845 2022-003
    Significant Deficiency
  • 614846 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $507,387
10.555 National School Lunch Program $258,906
84.010 Title I Grants to Local Educational Agencies $84,032
10.553 School Breakfast Program $77,774
84.027 Special Education_grants to States $61,396
32.009 Emergency Connectivity Fund Program $41,164
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000
84.358 Rural Education $36,572
10.559 Summer Food Service Program for Children $28,803
84.367 Improving Teacher Quality State Grants $12,733
84.424 Student Support and Academic Enrichment Program $10,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,437
84.173 Special Education_preschool Grants $2,266
84.181 Special Education-Grants for Infants and Families $1,617