FAC Explorer

Finding 7912 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-08
Audit: 10317
Organization: Rainier School District No. 13 (OR)
Auditor: Pauly Rogers and CO PC

AI Summary

  • Core Issue: Certified payroll reports for construction contracts funded by ESF were not obtained, raising concerns about compliance with prevailing wage requirements.
  • Impacted Requirements: The failure to collect these reports may lead to non-compliance with Davis-Bacon wage standards for projects over $2,000.
  • Recommended Follow-Up: The District should collect and review certified payroll reports for all relevant construction projects to ensure compliance.

Finding Text

FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.

Corrective Action Plan

Rainier School District #13 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2023 the audit was completed by the independent auditing firm Pauley Rogers and reported the deficiencies listed below. The deficiencies are listed below, including the adopted plan of action and timeframe for each.1. Single Audit Finding a. Type of deficiency (Single Audit Finding) – During our testing of ESSER for the Single audit, we noted certified payroll reports were not obtained for construction projects before the expense was paid. b. All projects will be reviewed and discussed with contractors to assure proper reporting is done. c. Timeframe Implementation: January 1, 2024

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 7913 2023-003
    Significant Deficiency
  • 7914 2023-003
    Significant Deficiency
  • 584354 2023-003
    Significant Deficiency
  • 584355 2023-003
    Significant Deficiency
  • 584356 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19-Education Stabilization Fund $620,811
84.010 Title I Grants to Local Educational Agencies $273,290
10.555 National School Lunch Program $249,612
84.027 Special Education_grants to States $199,547
10.553 School Breakfast Program $90,170
84.367 Improving Teacher Quality State Grants $36,893
10.559 Summer Food Service Program for Children $35,109
84.048 Career and Technical Education -- Basic Grants to States $30,623
10.555 Covid-19-National School Lunch Program $20,243
84.424 Student Support and Academic Enrichment Program $17,548
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $13,434
10.558 Child and Adult Care Food Program $9,963
84.060 Indian Education_grants to Local Educational Agencies $6,573
84.027 Covid-19-Special Education_grants to States $5,863
84.173 Special Education_preschool Grants $4,199