CORRECTIVE ACTION PLAN (Concerning Finding 2023-001)
Contact Person Responsible for Corrective Action: Margaret White,
Superintendent
Corrective Action: RSU 84 will take the following actions to address finding 2023-001 Wage
Rate Requirements:
As stated in RSU 84's April 20, 2023 Corrective Action Plan, starting on May 1, 2023, RSU 84
began implementing internal control processes and procedures to ensure we followed the criteria
for 2022-001 Special Test and Provisions Wage Rate Requirements. We asked for a prevailing
wage rate clause in the contract provisions for construction contracts and obtained copies of certified payrolls.
Based on conversations with the auditing team throughout the FY23 audit process, the district has worked with vendors/contractors to correct the issues to comply with CFR(s): 2 CFR Appendix II
to Part 200; 29 CFR 5.2; 29 CFR 5.5.
We made contact regarding the Davis Bacon language for FY 23 vendors that we had contracts with before May 2023. Payroll certifications for those individuals have been received from one company but not the other. The payroll was reviewed by the Business Manager and Auditor for Davis Bacon compliance.
Moving forward to the current fiscal year (FY24), current and future year construction projects paid for with federal and/or state funding will include Davis Bacon language. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance with Davis Bacon guidelines as applicable.
A copy of the 0MB Circulars containing the CFR guidelines has been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirem ents are followed. The Business Manager will update the district's administrative team and central office staff on applicable guidelines to ensure compliance with all projects paid for by federal and/or state funding.
Anticipated Completion Date: June 30, 2024