FAC Explorer

Finding 1163525 (2024-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-12-05
Audit: 373198
Organization: County of Alleghany, Virginia (VA)
Auditor: ROBINSON FARMER COX ASSOCIATES

AI Summary

  • Answer: The construction contract lacked a requirement for paying prevailing wage rates and did not include certified payrolls.
  • Trend: This oversight may lead to compliance issues and potential penalties for not adhering to federal wage laws.
  • List: Follow up by ensuring future contracts include prevailing wage provisions and require certified payroll submissions.

Finding Text

A federally funded construction contract did not include the provision that the contractor or subcontractor must pay prevailing wage rates established by the DOL nor did the School Board receive certified payrolls from the contractor.

Corrective Action Plan

Management will review its process for reviewing compliance requirements for all federal assistance funds.

Categories

No categories assigned yet.

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $3.52M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.25M
11.300 INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES $1.10M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $897,532
84.027 SPECIAL EDUCATION GRANTS TO STATES $719,305
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $680,651
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $457,231
10.553 SCHOOL BREAKFAST PROGRAM $421,787
93.778 MEDICAL ASSISTANCE PROGRAM $354,233
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $258,517
93.667 SOCIAL SERVICES BLOCK GRANT $257,897
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $245,515
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $134,998
93.658 FOSTER CARE TITLE IV-E $134,571
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $118,587
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $110,287
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $72,442
16.575 CRIME VICTIM ASSISTANCE $71,958
93.659 ADOPTION ASSISTANCE $70,894
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $66,206
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $58,693
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $55,027
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $36,411
84.358 RURAL EDUCATION $34,482
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $18,009
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $16,063
97.076 CYBERTIPLINE $13,814
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $7,234
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $7,195
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $5,923
93.472 TITLE IV-E PREVENTION PROGRAM $4,647
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $3,978
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $3,534
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $3,256
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $3,135
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $3,130
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $2,229
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1,148
93.090 GUARDIANSHIP ASSISTANCE $328
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $224