Finding 3386 (2023-003)

Material Weakness
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2023-12-05
Audit: 5290
Organization: St. Ignace Area School District (MI)

AI Summary

  • Core Issue: The District failed to include federal wage rate requirements in construction contracts and did not obtain certified payrolls.
  • Impacted Requirements: Contracts over $2,000 funded by federal assistance must comply with prevailing wage rates set by the Department of Labor.
  • Recommended Follow-Up: The District should update its policies to ensure compliance with prevailing wage requirements and obtain certified payrolls for all relevant contracts.

Finding Text

The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors. The District did not include the federal wage rate requirements in their contracts and did not obtain the required certified payrolls for its contractors subject to the federal rate requirements. The District did not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. As a result of this condition, District did not follow federal requirements to include the prevailing wage rate provision in its contract. The total charges that were not supported by appropriate prevailing wage documentation amount to $134,000. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained.

Corrective Action Plan

The district will be proactive with adherence to all federal requirements including but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended between general fund and federal sources moving forward.

Categories

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 3382 2023-004
    Significant Deficiency
  • 3383 2023-004
    Significant Deficiency
  • 3384 2023-004
    Significant Deficiency
  • 3385 2023-004
    Significant Deficiency
  • 579824 2023-004
    Significant Deficiency
  • 579825 2023-004
    Significant Deficiency
  • 579826 2023-004
    Significant Deficiency
  • 579827 2023-004
    Significant Deficiency
  • 579828 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $154,738
84.010 Title I Grants to Local Educational Agencies $107,899
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $55,800
84.060 Indian Education_grants to Local Educational Agencies $55,547
10.665 Schools and Roads - Grants to States $48,564
84.358 Rural Education $38,127
10.553 School Breakfast Program $35,147
84.027 Special Education_grants to States $33,750
84.424 Student Support and Academic Enrichment Program $10,000
84.425 Education Stabilization Fund $7,827
93.778 Medical Assistance Program $5,319
10.559 Summer Food Service Program for Children $4,551
10.649 Pandemic Ebt Administrative Costs $628
10.555 National School Lunch Program $492