Finding 31299 (2022-009)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-04-24

AI Summary

  • Core Issue: Construction projects lacked certified payrolls, violating wage rate requirements.
  • Impacted Requirements: Noncompliance with 29 CFR Part 5, which mandates weekly certified payroll submissions for federally funded projects.
  • Recommended Follow-Up: Ensure certified payrolls are obtained and contracts include necessary compliance clauses for future projects.

Finding Text

2022-009 Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Program: COVID-19 Education Stabilization Fund Assistance Listing: COVID-19- 84.425D & 84.425U Grant Period: Year ending June 30, 2022 Condition: Construction projects did not obtain certified payrolls documenting compliance with wage rate requirements. Criteria: 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted construction requires that nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (Which still may be referenced as Davis-Bacon Act). Which includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each which in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Cause: The District had a letter from the contractor certifying compliance with Davis-Bacon Act but were unaware of need to obtain certified payrolls. Effect: The expenditures may be disallowed. Context: Unable to determine labor costs included in applications for payment from the contractor. Repeat Finding from Prior Year: No Recommendation Obtain certified payrolls for construction projects funded with federal awards. Determine that contracts for construction using federal funds include the appropriate clauses to be in compliance with federal procurement guidelines. Views of Responsible Officials And Planned Corrective Action: Lawton Public Schools obtained contractor certification of Davis-Bacon Act compliance, but did not obtain certified payrolls. The district identified this issue early in FY23 and immediately changed funding sources for the project. District construction bidding procedures for federally funded construction have been updated to include verbiage required by the Davis-Bacon Act.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 31289 2022-009
    Material Weakness
  • 31290 2022-005
    Material Weakness
  • 31291 2022-007
    Material Weakness Repeat
  • 31292 2022-006
    Material Weakness Repeat
  • 31293 2022-008
    Material Weakness Repeat
  • 31294 2022-009
    Material Weakness
  • 31295 2022-005
    Material Weakness
  • 31296 2022-007
    Material Weakness Repeat
  • 31297 2022-006
    Material Weakness Repeat
  • 31298 2022-008
    Material Weakness Repeat
  • 31300 2022-005
    Material Weakness
  • 31301 2022-007
    Material Weakness Repeat
  • 31302 2022-006
    Material Weakness Repeat
  • 31303 2022-008
    Material Weakness Repeat
  • 31304 2022-009
    Material Weakness
  • 31305 2022-005
    Material Weakness
  • 31306 2022-007
    Material Weakness Repeat
  • 31307 2022-006
    Material Weakness Repeat
  • 31308 2022-008
    Material Weakness Repeat
  • 31309 2022-009
    Material Weakness
  • 31310 2022-005
    Material Weakness
  • 31311 2022-007
    Material Weakness Repeat
  • 31312 2022-006
    Material Weakness Repeat
  • 31313 2022-008
    Material Weakness Repeat
  • 31314 2022-010
    Material Weakness
  • 607731 2022-009
    Material Weakness
  • 607732 2022-005
    Material Weakness
  • 607733 2022-007
    Material Weakness Repeat
  • 607734 2022-006
    Material Weakness Repeat
  • 607735 2022-008
    Material Weakness Repeat
  • 607736 2022-009
    Material Weakness
  • 607737 2022-005
    Material Weakness
  • 607738 2022-007
    Material Weakness Repeat
  • 607739 2022-006
    Material Weakness Repeat
  • 607740 2022-008
    Material Weakness Repeat
  • 607741 2022-009
    Material Weakness
  • 607742 2022-005
    Material Weakness
  • 607743 2022-007
    Material Weakness Repeat
  • 607744 2022-006
    Material Weakness Repeat
  • 607745 2022-008
    Material Weakness Repeat
  • 607746 2022-009
    Material Weakness
  • 607747 2022-005
    Material Weakness
  • 607748 2022-007
    Material Weakness Repeat
  • 607749 2022-006
    Material Weakness Repeat
  • 607750 2022-008
    Material Weakness Repeat
  • 607751 2022-009
    Material Weakness
  • 607752 2022-005
    Material Weakness
  • 607753 2022-007
    Material Weakness Repeat
  • 607754 2022-006
    Material Weakness Repeat
  • 607755 2022-008
    Material Weakness Repeat
  • 607756 2022-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $5.72M
84.010 Title I Grants to Local Educational Agencies $3.56M
10.553 School Breakfast Program $3.19M
32.009 Emergency Connectivity Fund Program $1.33M
10.555 National School Lunch Program $559,652
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $500,000
84.060 Indian Education_grants to Local Educational Agencies $246,275
15.130 Indian Education_assistance to Schools $125,996
84.048 Career and Technical Education -- Basic Grants to States $103,689
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $97,596
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $96,209
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $87,453
84.173 Special Education_preschool Grants $78,167
84.196 Education for Homeless Children and Youth $77,676
84.425 Education Stabilization Fund $65,399
84.365 English Language Acquisition State Grants $55,522
84.027 Special Education_grants to States $38,881
10.559 Summer Food Service Program for Children $37,480
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $18,750
10.558 Child and Adult Care Food Program $8,929
10.649 Pandemic Ebt Administrative Costs $5,814
84.184 Safe and Drug-Free Schools and Communities_national Programs $29