Finding 1224076 (2024-008)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-07-20
Audit: 407471
Organization: Town of Vinton, Va (VA)

AI Summary

  • Core Issue: The Town failed to collect and review required weekly certified payroll reports from contractors on two highway projects, violating the Davis-Bacon Act.
  • Impacted Requirements: Noncompliance with federal labor standards increases the risk of unreported wage violations, as the Town did not ensure adherence to prevailing wage requirements.
  • Recommended Follow-Up: The Town should establish clear procedures for obtaining, reviewing, and retaining certified payroll reports to ensure compliance with Davis-Bacon requirements moving forward.

Finding Text

Highway Planning and Construction – AL # 20.205, Special Tests and Provisions – Wage Rate (Material Noncompliance) Condition The Town could not provide evidence that contractors or subcontractors performing work on two highway construction projects submitted weekly certified payroll reports as required by the Davis-Bacon Act. Criteria The Davis-Bacon Act requires that contractors and subcontractors performing work on Highway Construction projects submit weekly certified payroll reports for all laborers and mechanics. Additionally, recipients of federal awards are responsible for ensuring contractor compliance with applicable federal labor standards, including obtaining and reviewing certified payroll reports. Cause The Town has not established or implemented procedures to ensure that certified payroll reports are obtained, reviewed, and retained for federally assisted construction projects subject to Davis-Bacon requirements. Effect As a result, the Town lacks sufficient assurance that contractors and subcontractors complied with prevailing wage requirements. This increases the risk that noncompliance with federal labor standards may have occurred and gone undetected. Perspective Information Weekly certified payroll reports were missing for two of five projects. Recommendation We recommend that the Town implement procedures to ensure that weekly certified payroll reports are obtained from all applicable contractors and subcontractors. These procedures should include a documented review process to verify compliance with Davis-Bacon requirements and retention of payroll records to support ongoing monitoring of federally assisted projects. View of Responsible Officials and Planned Corrective Action Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the required documentation. We will evaluate and strengthen our procedures going forward to improve contractor compliance and ensure that certified payroll reports are consistently obtained, reviewed, and retained in accordance with Davis-Bacon requirements.

Corrective Action Plan

Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain quality assurance testing documentation from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the required documentation. We will evaluate and strengthen our procedures going forward to improve contractor compliance and ensure that quality assurance testing records are consistently obtained, reviewed, and retained in accordance with applicable requirements

Categories

Special Tests & Provisions Subrecipient Monitoring

Other Findings in this Audit

  • 1224058 2024-006
    Material Weakness Repeat
  • 1224059 2024-007
    Material Weakness Repeat
  • 1224060 2024-008
    Material Weakness Repeat
  • 1224061 2024-009
    Material Weakness Repeat
  • 1224062 2024-006
    Material Weakness Repeat
  • 1224063 2024-007
    Material Weakness Repeat
  • 1224064 2024-008
    Material Weakness Repeat
  • 1224065 2024-009
    Material Weakness Repeat
  • 1224066 2024-006
    Material Weakness Repeat
  • 1224067 2024-007
    Material Weakness Repeat
  • 1224068 2024-008
    Material Weakness Repeat
  • 1224069 2024-009
    Material Weakness Repeat
  • 1224070 2024-006
    Material Weakness Repeat
  • 1224071 2024-007
    Material Weakness Repeat
  • 1224072 2024-008
    Material Weakness Repeat
  • 1224073 2024-009
    Material Weakness Repeat
  • 1224074 2024-006
    Material Weakness Repeat
  • 1224075 2024-007
    Material Weakness Repeat
  • 1224077 2024-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $157,842
20.205 HIGHWAY PLANNING AND CONSTRUCTION $105,974
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $53,375
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $21,249
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $11,280
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $2,260