FAC Explorer

Finding 398017 (2023-003)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-20
Audit: 306714
Organization: West Liberty Community School District (IA)
Auditor: Terpstra Hoke and Associates PC

AI Summary

  • Answer: The District failed to include necessary Davis-Bacon requirements in the construction contract.
  • Trend: There is a pattern of inadequate monitoring of contractor payroll compliance with the Davis-Bacon Act.
  • List: Follow up by ensuring all contracts include Davis-Bacon requirements and implement regular checks on contractor payroll submissions.

Finding Text

Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.

Corrective Action Plan

We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $603,739
84.010 Title I Grants to Local Educational Agencies $276,174
93.600 Head Start $112,608
10.553 School Breakfast Program $93,936
84.027 Special Education Grants to States $61,440
10.559 Summer Food Service Program for Children $34,125
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,487
84.424 Student Support and Academic Enrichment Program $21,366
93.575 Child Care and Development Block Grant $7,245
84.365 English Language Acquisition State Grants $6,926
84.048 Career and Technical Education -- Basic Grants to States $6,814
84.425 Education Stabilization Fund $4,436