Finding Text
Criteria: For construction contractors exceeding $2,000, the contracting entity is required to communicate prevailing wage requirements in accordance with the Davis-Bacon Act. Additionally, the contractor is required to submit weekly certified payroll reports. Condition: During testing, 3 projects we identified for which no Davis-Bacon disclosure were made and no certified payrolls were provided. Cause: The entity did not identify the contracts as requiring compliance with the Davis-Bacon Act. Effect: See above condition. Questioned Costs: $282,074 which includes $247,708 of known and $34,366 of questioned costs. Recommendation: We recommend management implement a system of controls and procedures to ensure compliance with Davis-Bacon requirements. View of Responsible Officials: The Board concurs with this finding and has taken steps towards the reassessment of controls and will review these accounts and implement controls to ensure appropriate conditions are met according to the Davis-Bacon Act.