Finding 2191 (2023-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2023-11-20

AI Summary

  • Core Issue: Platte County School District #1 failed to provide required wage rate documentation and did not verify contractor debarment for projects over $2,000.
  • Impacted Requirements: Compliance with Davis-Bacon prevailing wage requirements and internal controls as per 2 CFR Part 180 regarding contractor verification.
  • Recommended Follow-up: Develop and implement written procedures addressing Federal expenditure requirements, including wage verification and contractor status checks.

Finding Text

2023-001: Written Internal Controls in regard to Compliance Federal Wage Rate Requirements / Davis Bacon and Suspended, Written or Debarment Criteria: Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contract over $2,000 and use laborers and emchanics must meet Davis-Bacon prevailing wage requirements. Uniform Guidance policies require under 2 CFR Part 180 which states that written policies and procedures related to internal controls be written regarding SAMS.gov contractor verification of debarment and suspension. Condition and Context: During our detail expenditure testing we found invoices that Platte County School District #1, renovated the Wheatland HS Auditorium and West Elementary School Kitchen. These projects did not provide certified wage rate documentation as required. Furthermore, the District did not verify if the vendors/contractors working on these projects were suspended or debarred prior to making payment. Cause: Platte County School District #1 was unaware of the Federal requirements. The Grant Award was not explicit in this requirement. Effect or Potential Effect: Wage rate requirements may not be verified and vendors could be debarred or suspended. Recommendation: The School District must provide written procedures that related directly to Federal expenditure requirements, incorporating the Davis Bacon Wage Requirements and suspension/debarment verification.

Corrective Action Plan

Corrective Action Plan for the Finding 2023-001 - Written Internal Controls in regard to Complaince Federal Wage Rate Reuiqrements / Davis Bacon and Suspending, Written or Debarment Davis Beacon The district will continue to make improvements regarding processing federal fund payments. The district will develop protocols and implement a new system to implement Davis Bacon wage requirements. The district will also implement written controls as part of their process to verify the status of suspension/debarment prior to issuing payment for federal expenditures. These audit findings have been addressed and if we can provide you with any other additional information, please let us know.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 578633 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.371 Striving Readers $802,726
84.027 Special Education_grants to States $430,715
10.555 National School Lunch Program $241,915
84.425 Education Stabilization Fund $213,056
84.010 Title I Grants to Local Educational Agencies $85,279
84.367 Improving Teacher Quality State Grants $85,062
84.048 Career and Technical Education -- Basic Grants to States $42,540
21.019 Coronavirus Relief Fund $35,420
84.424 Student Support and Academic Enrichment Program $32,218
10.553 School Breakfast Program $25,928
84.173 Special Education_preschool Grants $5,070