Finding 236258 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-04-11

AI Summary

  • Core Issue: The District failed to include required wage rate standards in construction contracts over $2,000, violating Uniform Guidance.
  • Impacted Requirements: Contracts must ensure laborers are paid prevailing wage rates as set by the Department of Labor.
  • Recommended Follow-Up: Management should identify affected contracts and create controls to ensure compliance with wage rate requirements moving forward.

Finding Text

U.S. DEPARTMENT OF EDUCATION Significant Deficiency 2022-02: Education and Secondary School Emergency Relief Fund ? CFDA #84.425D and #84.425U Grant Period: Year Ended June 30, 2022 Condition and Context: The District entered into various construction contracts which did not meet the standards set out by Uniform Guidance for wage rate requirements. The lack of compliance did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: The Uniform Guidance requires entities to include in their construction contracts which exceed $2,000 that all laborers and mechanics employed by contractors or subcontractors must be paid wages not less than those established for the locality of the project also know as prevailing wage rates set by the Department of Labor. Cause: The District was unaware of the requirements set out by Uniform Guidance. Effect: An important component of wage rate requirements is to ensure labors and mechanics are paid a fair and reasonable wage according to the Department of Labor. Without implementing these policies, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine which contracts are subject to the prevailing wage rate requirements under Uniform Guidance and establish controls to implement the requirements when necessary. Grantee Response: Management agrees with the finding and recommendation. The District will establish policies and procedures for future grant awards to comply with Uniform Guidance requirements.

Corrective Action Plan

U.S. DEPARTMENT OF EDUCATION Significant Deficiency 2022-02: Education and Secondary School Emergency Relief Fund ? CFDA #84.425D and #84.425U Grant Period: Year Ended June 30, 2022 Condition and Context: The District entered into various construction contracts which did not meet the standards set out by Uniform Guidance for wage rate requirements. The lack of compliance did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: The Uniform Guidance requires entities to include in their construction contracts which exceed $2,000 that all laborers and mechanics employed by contractors or subcontractors must be paid wages not less than those established for the locality of the project also know as prevailing wage rates set by the Department of Labor. Cause: The District was unaware of the requirements set out by Uniform Guidance. Effect: An important component of wage rate requirements is to ensure labors and mechanics are paid a fair and reasonable wage according to the Department of Labor. Without implementing these policies, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine which contracts are subject to the prevailing wage rate requirements under Uniform Guidance and establish controls to implement the requirements when necessary. Grantee Response: Management agrees with the finding and recommendation. The District will establish policies and procedures for future grant awards to comply with Uniform Guidance requirements.

Categories

Significant Deficiency

Other Findings in this Audit

  • 236257 2022-001
    Significant Deficiency
  • 236259 2022-003
    Significant Deficiency Repeat
  • 236260 2022-003
    Significant Deficiency Repeat
  • 236261 2022-003
    Significant Deficiency Repeat
  • 812699 2022-001
    Significant Deficiency
  • 812700 2022-002
    Significant Deficiency
  • 812701 2022-003
    Significant Deficiency Repeat
  • 812702 2022-003
    Significant Deficiency Repeat
  • 812703 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Education Stabilization Fund $510,998
10.555 Covid-19 National School Lunch Program $339,142
10.553 Covid-19 School Breakfast Program $86,197
84.010 Title I Grants to Local Educational Agencies $81,304
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $70,307
84.011 Migrant Education_state Grant Program $47,430
10.559 Covid-19 Summer Food Service Program for Children $18,920
84.424 Student Support and Academic Enrichment Program $13,924
84.367 Improving Teacher Quality State Grants $13,608
10.649 Covid-19 Pandemic Ebt Administrative Costs $614