Finding 9587 (2023-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-24

AI Summary

  • Core Issue: The district did not collect required weekly certified payroll records before approving payment applications for ESSER-funded construction projects.
  • Impacted Requirements: The architect and contractor were unaware of ESSER funding, leading to non-reporting of necessary wage data to the U.S. Department of Labor.
  • Recommended Follow-Up: Ensure all parties are informed about funding sources and implement a process to collect and verify payroll records before payment approvals.

Finding Text

During our testing of compliance with wage requirements for construction projects funded with ESSER funds, we noted the district failed to obtain the weekly certified payroll records prior to approving each application for payment. Further investigation revealed that neither the architect nor the contractor was made aware that the project would be funded by ESSER and, as such, the required wage data was not reported to the U.S. Department of Labor. Construction expenditures funded with ESSER grants totaled $1,053,609 for the year ending June 30, 2023

Corrective Action Plan

We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all federal grant requirements.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 586029 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.57M
84.010 Title I Grants to Local Educational Agencies $1.08M
10.555 National School Lunch Program $764,316
84.027 Special Education_grants to States $439,267
10.553 School Breakfast Program $294,208
84.358 Rural Education $34,898
84.377 School Improvement Grants $33,630
93.778 Medical Assistance Program $27,907
84.173 Special Education_preschool Grants $26,194
10.559 Summer Food Service Program for Children $19,139
32.U00 E-Rate $3,105
84.048 Career and Technical Education -- Basic Grants to States $1,630