PLATTE COUNTY SCHOOL DISTRICT #1Local Government

2023-001: Written Internal Controls in regard to Compliance Federal Wage Rate Requirements / Davis Bacon and Suspended, Written or Debarment Criteria: Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contract over $2,000 and use laborers and emchanics must meet Davis-Bacon prevailing wage requirements. Uniform Guidance policies require under 2 CFR Part 180 which states that written policies and procedures related to internal controls be written regarding SAMS.gov contractor verification of debarment and suspension. Condition and Context: During our detail expenditure testing we found invoices that Platte County School District #1, renovated the Wheatland HS Auditorium and West Elementary School Kitchen. These projects did not provide certified wage rate documentation as required. Furthermore, the District did not verify if the vendors/contractors working on these projects were suspended or debarred prior to making payment. Cause: Platte County School District #1 was unaware of the Federal requirements. The Grant Award was not explicit in this requirement. Effect or Potential Effect: Wage rate requirements may not be verified and vendors could be debarred or suspended. Recommendation: The School District must provide written procedures that related directly to Federal expenditure requirements, incorporating the Davis Bacon Wage Requirements and suspension/debarment verification.

Section III ? Findings and Questioned Costs For Federal Awards: Finding 2020-003: U.S. Department of Agriculture, Child Nutrition Cluster, Award 193/203WY312N1099, CFDA Number 10.553 and 10.555, fiscal year 2019-2020, passed through the Wyoming Department of Education Material Weakness Criteria: The Child Nutrition Cluster as established requires that the District determine, based on an application, the free, reduced price or full pay price for student meals served under the program. Condition: During our testing of free and reduced school lunch applications under the Child Nutrition Cluster we noted the District utilized both manual and online application during the fiscal year. There was no indication on the online applications that they were reviewed by a District employee to ensure the computation as free, reduced, or full pay was correct. Also, on the manual applications there was no indication of a Confirming Official review of the application. Cause: The had been a change over in the Business Manager position at the District and there was a breakdown in the control pertaining to the review of applications submitted to the District. Effect: We were unable to satisfy ourselves that free and reduced school lunch applications were properly reviewed by someone independent of the person computing the free or reduced school lunch status. Questioned Costs: Unknown Context: During our testing we noted 2 instances of the 18 items tested were improperly determined as to free, reduced, or full pay status. Recommendation: We recommend that procedures be implemented to ensure that all free or reduced school lunch application be computed by a District employee and that the computation be documented through the initial or signature of the employee performing the computation and that it be dated. We also recommend that an independent employee of the District review the computation performed by the original employee to ensure accuracy and that the review be documented by initials or signature of the performing the review and the date the review to place. The manual applications are set up such that the original computation is documented by initials or signatures of the Determining Officer are completed and there is also a spot for the Confirming Official to initial or sign off as reviewer. We recommend that manual applications be properly utilized as established. We recommend that the online applications have initials or signature of the employee making sure the online system computes the application status properly and that an independent employee perform a review and document the review through initials or signature and date performed. Repeat Finding: No View of responsible officials and planned corrective action: Please review to the corrective action plan on page 73.