FAC Explorer

Finding 384585 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-26
Audit: 297670
Organization: Platte County School District #2 (WY)
Auditor: Carver Florek & James Cpa's

AI Summary

  • Core Issue: Platte County School District #2 failed to provide required certified wage rate documentation for a roofing project funded by ESF, violating Davis-Bacon wage requirements.
  • Impacted Requirements: Compliance with Federal Wage Rate requirements is necessary for contracts over $2,000 involving laborers and mechanics.
  • Recommended Follow-Up: The School District should develop and implement written procedures that clearly outline Federal expenditure requirements, including necessary contractual language for compliance.

Finding Text

2023-001 Written Internal Controls in regard to Compliance Federal Wage Rate Requirements Davis Bacon and Certified Wage Support Criteria: Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contract over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition and Context: During our detail expenditure testing we tested invoices for Platte County School District #2 to replace the roof. This project did not provide certified wage rate documentation as required. The contract must contain Compliance Federal Wage Rate requirements in the language between the School District and the Contractor. Cause: Platte County School District #2 was unaware of the Federal requirements. The Grant Award was not explicit in this requirement. Effect or Potential Effect: Wage rate requirements may not be verified. Recommendation: The School District must provide written procedures that relate directly to Federal expenditure requirements, incorporating the Davis Bacon Wage Requirement and ensure it contains a contractual language between contractors and the School District. Responsible Official's Response: Please see the last page for management's response as prepared on District letterhead.

Corrective Action Plan

Corrective Action Plan for Finding 2023-001 - Davis Bacon Wage Compliance The District will incorporate into their bid information and when requesting quotes for service of work over $2,000 that are federally funded to include information about the David Bacon prevailing wage requirements. Direct follow up will take place before the work is started that the regulation/requirement is understood. Once the work has started the Buisness Office will follow up with the company weekly to make sure the federal wage form is being completed and return a copy to the Business Office. The Business Office is also working on past vendors to obtain this information for work completed with ESSER funds since inception of funds and hope to have completed before the end of this school year. Nikki Quynn - Business Manager

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 384586 2023-002
    Significant Deficiency
  • 961027 2023-001
    Significant Deficiency
  • 961028 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.24M
84.010 Title I Grants to Local Educational Agencies $525,132
84.371 Striving Readers $226,894
84.027 Special Education_grants to States $115,666
10.555 National School Lunch Program $66,212
84.424 Student Support and Academic Enrichment Program $53,924
84.367 Improving Teacher Quality State Grants $45,677
10.553 School Breakfast Program $12,650
97.067 Homeland Security Grant Program $8,474
84.358 Rural Education $7,780
84.173 Special Education_preschool Grants $2,500
10.582 Fresh Fruit and Vegetable Program $1,857