Finding Text
Criteria or specific requirement: For construction, alteration, or repair projects funded with ESSER monies, recipients must comply with applicable federal wage rate requirements, including inclusion of prevailing wage provisions in contracts and maintenance of sufficient documentation to support compliance. Condition: The District did not maintain sufficient documentation to demonstrate compliance with wage rate requirements for ESSER-funded construction activities. The contract reviewed did not include a clause requiring compliance with applicable prevailing wage requirements. Questioned costs: None Context: The contract with the vendor did not include a paragraph acknowledging wage rate requirements. Cause: The District did not have adequate controls in place to ensure that wage rate requirements were incorporated into ESSER-funded contracts. Effect: Because the contract lacked required wage provisions, the District could not demonstrate that workers were compensated in accordance with applicable prevailing wage requirements. Repeat Finding: No Recommendation: We recommend the District strengthen internal controls over ESSER-funded construction projects by ensuring all contracts contain required prevailing wage provisions when applicable. Views of responsible officials: [There is no disagreement with the audit finding.] Action taken in response to finding: If given ESSER funding again we will ensure the district abides by the adequate controls for funded contracts. Name of the contact person responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025