Finding ref number: 2023-003
Finding caption:
The District did not have adequate internal controls for ensuring
compliance with allowable activities and costs and federal wage rate requirements.
Name, address, and telephone of District contact person:
Gabriela Chacon (509) 932-4565 EXT 3031...
Finding ref number: 2023-003
Finding caption:
The District did not have adequate internal controls for ensuring
compliance with allowable activities and costs and federal wage rate requirements.
Name, address, and telephone of District contact person:
Gabriela Chacon (509) 932-4565 EXT 3031 411 E Saddle Mountain Drive
Mattawa, WA 99349
Corrective action the auditee plans to take in response to the finding:
(If the auditee does not concur with the finding, the auditee must list the reasons for
disagreement).
Wahluke School District is currently working on implementing adequate internal controls for
prevailing wages We now have new staff in place, so we are currently creating internal controls
over prevailing wage requirements by doing the following:
1. Policy and Procedure Documentation: Establish clear policies and procedures outlining the school
district's commitment to complying with prevailing wage requirements.
2. Training and Education: Provide training to relevant staff members responsible for payroll,
human resources, and project management on prevailing wage requirements.
3. Vendor and Contractor Oversight: Require contractors to provide certified payroll reports
regularly, detailing wages paid to each worker on prevailing wage projects.
4. Recordkeeping and Documentation: Maintain detailed records of all labor costs associated with
prevailing wage projects. This includes employee time cards, payroll records, fringe benefit
payments, and any other documentation required by state law.
5. Segregation of Duties: Implement segregation of duties to prevent one individual from having
sole control over the entire process. For example, separate individuals should be responsible for
approving timecards, preparing payroll, and reconciling payroll records.
6. Regular Audits and Reviews: Conduct regular internal audits or reviews of payroll records to
ensure compliance with prevailing wage requirements. This can help identify any discrepancies or
errors that need to be addressed promptly.
7. Monitoring and Enforcement: Establish mechanisms for monitoring compliance with prevailing wage
requirements.Enforce consequences for non-compliance, such as withholding payments until issues are
resolved or terminating contracts with repeat
offenders.
8. Communication Channels: Maintain open lines of communication with employees, contractors, and
relevant government agencies regarding prevailing wage requirements.
9. External Assistance: Consider engaging external consultants or legal counsel with
expertise in prevailing wage compliance to provide guidance and assistance as needed.
By implementing these internal controls, Wahluke School District can help ensure that it meets its
obligations under prevailing wage laws, minimizes the risk of non-compliance, and maintains
transparency and accountability in its operations.
The Wahluke School District has established internal controls to track expenses diligently and
ensure that the claims submitted are only for allowable activities and cost. Program Directors and
Building Administrators receive weekly budget reports that they review for accuracy to
ensure that only allowable activities are charged to their grants. The district has also included
the Grants Manager in the review and approval of requisitions and time cards. This ensures that all
proposed expenditures and time worked is allowable and aligns with the grant spending plan.
Anticipated date to complete the corrective action: 8/31/2024