Finding Text
2022 ? 002 ? Special Tests and Provisions ? Wage Rate Requirements Federal Agency: United State Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2021-595271-DPI-ESSERFIII-163 Award Period: 03/13/2020 ? 09/30/2023 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Criteria: The District is required to include in their construction contracts a provision that the contractor or subcontractor comply with the requirements of the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition: The District did not obtain certified payrolls from the contractor in accordance with the Department of Labor regulations. Questioned costs: $399,939 Context: In our sample of one out of one contractor relationship, the District was not able to provide certified payrolls submitted during the year. Cause: The District did not obtain and retain certified payrolls in accordance with Department of Labor regulations. Effect: Laborers may be paid a wage that is less than those established for the locality of the project by the Department of Labor. Recommendation: We recommend the District reevaluate procedures related to wage rate requirements, specifically requirements related to certified payrolls. View of Responsible Officials: There is no disagreement with the audit finding. Repeat Finding: No