Finding Text
2022-017 Missing Documentation - Davis-Bacon Certified Payroll Reports
Federal Awards:
14-872 Capital Fund Program
Criteria:
Requested information should be readily available for audit examination. The Housing Authority is responsible for the proper administration and enforcement of the Federal labor standards provisions on contracts covered by Davis Bacon requirements, and therefore must maintain all Davis-Bacon certified payroll reports (0MB No. 1235-0008) for the entire length of the contract.
Condition:
The Fayetteville Housing Authority was unable to locate all of the weekly Davis-Bacon certified payroll reports related
to the Emergency Grant.
Questioned Costs:
Undetermined due to missing documentation.
Effect:
We are unable to determine that all laborers were paid the prevailing wage rate, as determined by the United States
Department of Labor.
Cause:
Lack of oversight by prior Fayetteville Housing Authority Management.
Recommendation:
We recommend the Fayetteville Housing Authority's management place a greater emphasis in safe keeping its records
and ensuring that all information requested is readily available for audit examination. We also recommend that the
Fayetteville Housing Authority monitor labor standard compliance by conducting interviews with construction
workers at the job site, reviews payroll reports, and oversees any additional enforcement actions that may be required.