FAC Explorer

Finding 1105578 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-20
Audit: 347093
Organization: West Liberty Community School District (IA)
Auditor: Terpstra Hoke and Associates PC

AI Summary

  • Answer: The District failed to include necessary Davis-Bacon requirements in the construction contract.
  • Trend: There is a pattern of inadequate monitoring of contractor payroll compliance with the Davis-Bacon Act.
  • List: Recommend reviewing contracts for compliance, enhancing monitoring processes, and ensuring proper training on Davis-Bacon requirements.

Finding Text

Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2024-001.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $838,707
10.555 National School Lunch Program $552,915
84.010 Title I Grants to Local Educational Agencies $341,691
93.575 Child Care and Development Block Grant $153,035
93.600 Head Start $110,160
10.559 Summer Food Service Program for Children $88,938
10.553 School Breakfast Program $85,074
84.027 Special Education Grants to States $59,937
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $31,285
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,121
84.424 Student Support and Academic Enrichment Program $20,549
84.365 English Language Acquisition State Grants $10,538
10.727 Inflation Reduction Act Urban & Community Forestry Program $7,657
84.048 Career and Technical Education -- Basic Grants to States $7,099