FAC Explorer

Finding 3108 (2022-006)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2023-12-01
Audit: 5029
Organization: City of West Haven, Ct (CT)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The Education Department failed to obtain and review certified payrolls, violating federal regulations on wage rate compliance.
  • Impacted Requirements: Contractors must submit certified payrolls to verify adherence to prevailing wage rates.
  • Recommended Follow-Up: Implement procedures to ensure certified payrolls are requested and reviewed for all construction projects.

Finding Text

Criteria The Federal regulations require that construction contracts include a provision that the contractor or subcontractor comply with the Federal wage rate requirements and that the contractor or subcontractor submit certified payrolls. Condition The Education Department did not obtain and review the certified payrolls to verify the contractors compliance with the prevailing wage rates requirements. Questioned costs There were no questioned costs. Context Certified payrolls for 1 of the 2 vendors selected were not obtained. Effect The Certified payrolls were not reviewed to ensure that prevailing wage rates were paid. Cause The Education Department did not follow the established procedures and internal controls for monitoring of prevailing wage rates. Recommendation We recommend the Education Department implement procedures to ensure certified payrolls are requested from contractors or subcontractors for construction projects and reviewed for prevailing wage rates. Views of responsible officials and planned corrective actions Management agrees with the finding. The Education Department will review current procedures to ensure compliance with federal awards vendor contract requirements and request the certified payrolls from contractors or subcontractors.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $4.90M
84.010 Title I Grants to Local Educational Agencies $2.96M
84.027 Special Education_grants to States $1.76M
10.553 School Breakfast Program $1.42M
97.044 Assistance to Firefighters Grant $628,830
10.555 National School Lunch Program $408,109
84.367 Improving Teacher Quality State Grants $332,124
21.019 Coronavirus Relief Fund $258,917
84.424 Student Support and Academic Enrichment Program $186,902
14.218 Community Development Block Grants/entitlement Grants $176,954
84.048 Career and Technical Education -- Basic Grants to States $154,763
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $138,349
10.560 State Administrative Expenses for Child Nutrition $109,226
16.922 Equitable Sharing Program $77,637
10.928 Emergency Watershed Protection Program - Floodplain Easements Ð Disaster Relief Appropriations Act $44,868
84.002 Adult Education - Basic Grants to States $30,000
10.582 Fresh Fruit and Vegetable Program $24,917
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $19,643
10.935 Urban Agriculture and Innovative Production $19,496
84.173 Special Education_preschool Grants $17,388
17.225 Unemployment Insurance $12,352
84.365 English Language Acquisition State Grants $10,000
10.649 Pandemic Ebt Administrative Costs $8,589
21.027 Coronavirus State and Local Fiscal Recovery Funds $7,070
97.042 Emergency Management Performance Grants $2,753
93.575 Child Care and Development Block Grant $750