Finding Text
2024-002 WAGE RATE REQUIREMENTS
Federal Agency: U.S. Department of Education
Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief
Federal Award Identification Number: S425U210026
Pass-Through Agency: Kentucky Department of Education
Pass-Through Entity Identifying Numbers: 473G
Assistance Listing Number: 84.425
Award Period: March 24, 2021 to September 30, 2024
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction
contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those
established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40
USC 3141-3144, 3146, and 3147).
Condition: We noted that the contractors for three projects were paid without wage-rate provisions being
considered. These included a project to repair the sinks in the science area and teacher lounge, furnish
and install tiling at the high school and HVAC improvements for the gym.
Questioned Costs: None
Cause: District staff did not that realize that these projects were defined as construction projects and
subject to prevailing wage requirements.
Effect: The District was not in compliance with wage rate requirements.
Repeat Finding: No.
Recommendation: We recommend that in the future District staff review award contracts and related
guidance in detail to identify all compliance requirements that are applicable.