Finding 1093585 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-12-30

AI Summary

  • Core Issue: The Organization did not follow Davis-Bacon wage requirements for a loan, mainly due to a lack of awareness.
  • Impacted Requirements: Compliance with federal wage laws is necessary for construction projects funded under the CARES Act.
  • Recommended Follow-Up: Implement training and compliance checks to ensure adherence to wage requirements and monitor contractor practices regularly.

Finding Text

Noncompliance with Davis-Bacon Wage Requirements Assistance Title: COVID-19 - Economic Adjustment Assistance - Coronavirus Aid, Relief, and Economic Security (CARES) Act Revolving Loan Fund Assistance Listing Number: 11.307 Federal Agency: U.S. Department of Commerce Type of Finding: Significant Deficiency and Noncompliance Category of Finding: Special Tests and Provisions – Davis-Bacon Act Known Questioned Costs: $0 Likely Questioned Costs: $0 Criteria In accordance with section 602 of PWEDA (42 U.S.C. § 3212), all laborers and mechanics employed by contractors or subcontractors on construction-related projects receiving investment assistance under PWEDA shall be paid wages not less than those prevailing on similar construction in the locality, as determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code. See 13 CFR § 302.13. Condition The Organization failed to comply with Davis-Bacon wage requirements for a loan disbursed to one entity due to a lack of awareness of Davis-Bacon wage requirements. Cause There are no controls in place to verify compliance with prevailing wage rates for federally funded projects, risking legal and financial penalties due to potential noncompliance with federal wage laws. Effect Noncompliance in prevailing wages rates for federally funded projects, risking legal and financial penalties. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Organization implement procedures to ensure compliance with Davis-Bacon wage requirements. This includes training staff on federal wage laws, incorporating compliance checks into the loan disbursement process, and regularly monitoring contractor adherence to prevailing wage rates. Management’s Response Management concurs with this finding. See Management’s Response and Corrective Action plan section.

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 517141 2023-001
    Significant Deficiency
  • 517142 2023-002
    Significant Deficiency
  • 517143 2023-003
    Significant Deficiency
  • 1093583 2023-001
    Significant Deficiency
  • 1093584 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $1.66M