Corrective Action Plan The Falls City School District submits the following corrective action plan in response to a deficiency found and reported in our audit of the fiscal year ended June 30th, 2022. The audit was completed by the independent auditing firm Pauly Rogers and Co., who reported the deficiency. The deficiency is listed below, including the plan of action and timeframe: SA-2022-1 ? Significant Deficiency The auditor noted that the school district did not receive certified payroll from contractors to ensure that the Davis-Bacon prevailing wages requirement was being met. The auditors recommend that the school district implement a system where invoices are not paid until the district receives certified payrolls, or a similar system to ensure the school district maintains compliance. For future projects of similar nature, the school district will require contractors to present certified payroll for the time period noted on the invoice, to ensure that the contractors are meeting the Davis-Bacon prevailing wages requirements, and that the school district remains in compliance.