Finding 45487 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-22

AI Summary

  • Core Issue: The District failed to obtain certified payrolls for contractors on ESSER projects over $2,000, risking non-compliance with prevailing wage laws.
  • Impacted Requirements: ESSER mandates that all contracts using laborers and mechanics meet Davis-Bacon wage standards, which many contractors may not have followed.
  • Recommended Follow-Up: Implement a system to withhold contractor payments until certified payrolls are received to ensure compliance with wage requirements.

Finding Text

ESSER requires that for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The District did not get certified payrolls for many contractors within the ESSER grant. The reason for this is that the ESSER requirements are new and a lot of entities did not know the limit forcertified payrolls was lowered to $2,000. The effect is it?s possible that some contractors did not pay prevailing wage. We recommend that the District put in place a system where invoices for contractors are not paid until they receive certified payrolls, or some sort of system that ensures compliance.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 45486 2022-001
    Significant Deficiency
  • 621928 2022-001
    Significant Deficiency
  • 621929 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $286,085
84.010 Title I Grants to Local Educational Agencies $79,339
84.027 Special Education_grants to States $27,860
10.553 School Breakfast Program $22,862
10.558 Child and Adult Care Food Program $13,812
10.555 National School Lunch Program $8,028
84.367 Improving Teacher Quality State Grants $7,559
84.358 Rural Education $6,247
10.559 Summer Food Service Program for Children $877
10.649 Pandemic Ebt Administrative Costs $614