Finding 1148179 (2024-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-07-22
Audit: 362740
Organization: Addison School District No. 4 (IL)

AI Summary

  • Core Issue: The District lacks a tracking process for contracts that must comply with the Davis-Bacon Act regarding prevailing wage requirements.
  • Impacted Requirements: Contracts over $2,000 involving laborers and mechanics must meet prevailing wage standards to avoid funding risks.
  • Recommended Follow-Up: Implement procedures to ensure proper documentation for federal fund usage is obtained, stored centrally, and easily accessible.

Finding Text

Bacon prevailing wage requirements. Criteria: As required by the Davis Bacon Act, auditees are required for any minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet prevailing wage requirements. Cause: The District does not have a process in place to track which contracts meet the Davis-Bacon prevailing wage requirements and ensure proper documentation is obtained. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: It is recommended that the District implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely. Corrective Action Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 571734 2024-001
    Material Weakness
  • 571735 2024-002
    Significant Deficiency
  • 571736 2024-003
    Significant Deficiency Repeat
  • 571737 2024-004
    Significant Deficiency
  • 571738 2024-005
    Significant Deficiency
  • 571739 2024-006
    Significant Deficiency
  • 1148176 2024-001
    Material Weakness
  • 1148177 2024-002
    Significant Deficiency
  • 1148178 2024-003
    Significant Deficiency Repeat
  • 1148180 2024-005
    Significant Deficiency
  • 1148181 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $1.06M
84.010 Title I Grants to Local Educational Agencies $793,222
10.553 School Breakfast Program $700,980
84.377 School Improvement Grants $325,622
93.778 Medical Assistance Program $154,731
84.367 Improving Teacher Quality State Grants $131,306
10.555 National School Lunch Program $90,858
10.555 Dod Fresh Fruit $70,858
10.555 Non-Cash Commodities $52,631
84.173 Special Education_preschool Grants $48,413
84.425 Education Stabilization Fund $29,820
84.365 English Language Acquisition State Grants $9,600
10.649 Pandemic Ebt Administrative Costs $3,256