Finding 1106702 (2024-005)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-26

AI Summary

  • Core Issue: The District failed to provide necessary documentation for contracts over $2,000, violating prevailing wage requirements.
  • Impacted Requirements: Compliance with Davis-Bacon Act is essential for contracts funded by Education Stabilization Funds.
  • Recommended Follow-Up: Implement procedures to ensure all federally funded contracts include prevailing wage disclosures.

Finding Text

U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024 COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882- 21-2955; Grant Period – Fiscal Year Ended June 30, 2024 COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Special Tests – Wage Rate Requirements Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements. Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts. Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements. Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements. Questioned Costs: None. Recommendation: We recommend that the District implement procedures to ensure that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures. District’s Response: The District’s response is included in their corrective plan.

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 530239 2024-003
    Significant Deficiency Repeat
  • 530240 2024-003
    Significant Deficiency Repeat
  • 530241 2024-003
    Significant Deficiency Repeat
  • 530242 2024-003
    Significant Deficiency Repeat
  • 530243 2024-003
    Significant Deficiency Repeat
  • 530244 2024-004
    Significant Deficiency
  • 530245 2024-004
    Significant Deficiency
  • 530246 2024-004
    Significant Deficiency
  • 530247 2024-004
    Significant Deficiency
  • 530248 2024-004
    Significant Deficiency
  • 530249 2024-004
    Significant Deficiency
  • 530250 2024-004
    Significant Deficiency
  • 530251 2024-004
    Significant Deficiency
  • 530252 2024-004
    Significant Deficiency
  • 530253 2024-004
    Significant Deficiency
  • 530254 2024-004
    Significant Deficiency
  • 530255 2024-005
    Significant Deficiency
  • 530256 2024-005
    Significant Deficiency
  • 530257 2024-005
    Significant Deficiency
  • 530258 2024-005
    Significant Deficiency
  • 530259 2024-005
    Significant Deficiency
  • 530260 2024-005
    Significant Deficiency
  • 1106681 2024-003
    Significant Deficiency Repeat
  • 1106682 2024-003
    Significant Deficiency Repeat
  • 1106683 2024-003
    Significant Deficiency Repeat
  • 1106684 2024-003
    Significant Deficiency Repeat
  • 1106685 2024-003
    Significant Deficiency Repeat
  • 1106686 2024-004
    Significant Deficiency
  • 1106687 2024-004
    Significant Deficiency
  • 1106688 2024-004
    Significant Deficiency
  • 1106689 2024-004
    Significant Deficiency
  • 1106690 2024-004
    Significant Deficiency
  • 1106691 2024-004
    Significant Deficiency
  • 1106692 2024-004
    Significant Deficiency
  • 1106693 2024-004
    Significant Deficiency
  • 1106694 2024-004
    Significant Deficiency
  • 1106695 2024-004
    Significant Deficiency
  • 1106696 2024-004
    Significant Deficiency
  • 1106697 2024-005
    Significant Deficiency
  • 1106698 2024-005
    Significant Deficiency
  • 1106699 2024-005
    Significant Deficiency
  • 1106700 2024-005
    Significant Deficiency
  • 1106701 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program (cash Assistance) $1.48M
84.027 Special Education - Grants to States (idea, Part B) $789,444
10.553 School Breakfast Program (cash Assistance) $668,417
84.010 Title I Grants to Local Educational Agencies (leas) $624,964
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund $345,857
84.027 Covid-19 Special Education - Grants to States (idea, Part B) $159,790
10.555 National School Lunch Program (non-Cash Food Distribution) $60,171
84.425 Covid-19 - American Rescue Plan- Elementary and Secondary School Emergency Relief - Homeless Children and Youth $58,129
84.425 Covid-19 - American Rescue Plan- Elementary and Secondary School Emergency Relief (arp Esser) Fund $53,950
84.424 Student Support and Academic Enrichment Grants $42,197
10.555 National School Lunch Snack Program (cash Assistance) $27,517
84.367 Supporting Effective Instruction State Grant $26,798
84.365 English Language Acquisition State Grants $24,174
84.173 Special Education - Preschool Grants (idea Preschool) $22,718
84.173 Covid-19 Special Education - Preschool Grants (idea Preschool) $17,908