FAC Explorer

Finding 485054 (2023-006)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-08-26
Audit: 317828
Organization: City of Bangor (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: A weekly certified payroll was missing for the Broadway Pedestrian Improvements project.
  • Impacted Requirements: The City failed to comply with Uniform Guidance, which mandates submission of certified payroll for monitoring wage rates.
  • Recommended Follow-Up: City Management should implement a process to ensure timely receipt of weekly certified payrolls from contractors and subcontractors.

Finding Text

2023-006 Department of Transportation Assistance Listing #20.205 Federal Highway Planning and Construction for the period July 1, 2022 to June 30, 2023 Criteria – The Uniform Guidance requires contractors and subcontractors to submit to the nonfederal entity a weekly copy of the payroll and a statement of compliance with Wage Rate Requirements (certified payroll) for each week in which work was performed under the construction contract. Condition – The City had one project (Broadway Pedestrian Improvements) for which a weekly certified payroll was missing. Cause – Either the contractor or subcontractor did not submit the required certified payroll or the City did not retain a copy of the certified payroll. Effect – The City may not be able to perform the required monitoring under Wage Rate Requirements and ensure that contractors and subcontractors are paying their employees the prevailing federal wage rates. Known Questioned Costs - None Likely Questioned Costs - None Recommendations – City Management should ensure that the contractors and subcontractors are submitting to them the weekly certified payrolls as required.

Corrective Action Plan

Management’s Response/Corrective Action Plan: City staff relied upon the electronic wage database system for verification of certified payrolls from contractors. During the year, the wage reporting system experienced issues which resulted in some certified payrolls not being recorded. Staff understand the need to ensure compliance with the wage rate requirements and will verify all certified payrolls are collected either through the reporting system or manually as needed.

Categories

Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 485048 2023-007
    Significant Deficiency
  • 485049 2023-008
    Significant Deficiency
  • 485050 2023-007
    Significant Deficiency
  • 485051 2023-008
    Significant Deficiency
  • 485052 2023-005
    Significant Deficiency
  • 485053 2023-005
    Significant Deficiency
  • 485055 2023-006
    Significant Deficiency
  • 485056 2023-006
    Significant Deficiency
  • 485057 2023-006
    Significant Deficiency
  • 485058 2023-006
    Significant Deficiency
  • 485059 2023-006
    Significant Deficiency
  • 485060 2023-006
    Significant Deficiency
  • 485061 2023-006
    Significant Deficiency
  • 485062 2023-004
    Significant Deficiency
  • 485063 2023-004
    Significant Deficiency
  • 485064 2023-004
    Significant Deficiency
  • 485065 2023-004
    Significant Deficiency
  • 485066 2023-004
    Significant Deficiency
  • 485067 2023-004
    Significant Deficiency
  • 485068 2023-004
    Significant Deficiency
  • 485069 2023-002
    Significant Deficiency
  • 485070 2023-002
    Significant Deficiency
  • 485071 2023-002
    Significant Deficiency
  • 1061490 2023-007
    Significant Deficiency
  • 1061491 2023-008
    Significant Deficiency
  • 1061492 2023-007
    Significant Deficiency
  • 1061493 2023-008
    Significant Deficiency
  • 1061494 2023-005
    Significant Deficiency
  • 1061495 2023-005
    Significant Deficiency
  • 1061496 2023-006
    Significant Deficiency
  • 1061497 2023-006
    Significant Deficiency
  • 1061498 2023-006
    Significant Deficiency
  • 1061499 2023-006
    Significant Deficiency
  • 1061500 2023-006
    Significant Deficiency
  • 1061501 2023-006
    Significant Deficiency
  • 1061502 2023-006
    Significant Deficiency
  • 1061503 2023-006
    Significant Deficiency
  • 1061504 2023-004
    Significant Deficiency
  • 1061505 2023-004
    Significant Deficiency
  • 1061506 2023-004
    Significant Deficiency
  • 1061507 2023-004
    Significant Deficiency
  • 1061508 2023-004
    Significant Deficiency
  • 1061509 2023-004
    Significant Deficiency
  • 1061510 2023-004
    Significant Deficiency
  • 1061511 2023-002
    Significant Deficiency
  • 1061512 2023-002
    Significant Deficiency
  • 1061513 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.106 Covid - Airport Improvement Plan (arpa) $4.07M
10.557 Wic 22-4652 Food $2.06M
14.218 Community Development Block Grants $1.86M
20.507 Federal Transit - Operating $1.73M
84.010 Title 1a $1.58M
20.106 Airport Improvement Plan $1.39M
84.425 Covid - Elementary and Secondary School Emergency Relief Fund III (arpa) $1.30M
84.425 Covid - Elementary and Secondary School Emergency Relief Fund II $1.20M
21.027 Covid - State and Local Fiscal Recovery Funds (arpa) $1.19M
20.526 Bus and Bus Facilities Formula and Discretionary Programs $914,253
20.507 Federal Transit - Bus Acquisition $881,332
93.788 Naloxone/narcan Distribution $820,963
84.027 Special Education - Grants to Local States $763,760
20.205 23521.00 State St (7625) [80% Fed] $753,211
10.557 Wic 22-4652 Administration $661,364
10.555 School Lunch Program $651,108
84.425 Covid - Elementary and Secondary School Emergency Relief Fund $572,742
20.205 24131.00 Hogan Road Resurface (7647) [80% Fed] $406,569
14.238 Shelter Plus Care: Me 0028l1t002114 Tra (8715) $384,109
20.205 23114.00 Penobscot Corridor Signals (7626) [80% Fed] $374,501
10.561 Supplemental Nutrition Assistance Program $331,286
84.287 21st Century $328,734
14.238 Shelter Plus Care: Me 0082l1t002105 Tra (8714) $295,889
84.367 Title Iia - Supporting Effective Instruction $272,774
10.553 School Breakfast Program $257,071
93.354 Covid - Public Health Infrastructure $252,973
84.027 Covid - Special Education - Grants to Local States (arpa) $222,013
14.218 Covid - Community Development Block Grants - Cv $196,061
97.072 Nedctp (8713) $176,147
20.205 23112.00 Penobscot Corridor Signals Brewer (7636) [80% Fed] $158,592
84.041 Impact Aid $153,458
84.425 Covid - Geer (waves) $143,573
10.555 School Lunch Donated Commodities $129,189
20.205 25617.00 Broadway Ped Imp/heads Up (7645) [80% Fed] $123,905
93.243 Overdose Response $122,266
84.002 Adult Basic Education $111,572
21.027 Covid - Pre-K Expansion $111,156
14.238 Shelter Plus Care: Me 0082l1t002206 Tra (8714) $101,527
97.044 Assistance to Firefighters $97,428
10.555 Supply Chain Assistance $95,565
97.090 Law Enforcement Reimbursement Program $95,495
97.067 Homeland Security Grant Program $80,914
10.582 Fresh Fruits and Veggies $78,549
14.238 Shelter Plus Care: Me 0026l1t002114 Tra (8716) $78,055
14.238 Shelter Plus Care: Me 0028l1t002013 Tra (8715) $77,805
20.933 Raise $73,367
14.238 Shelter Plus Care: Me 0117l1t001700 Tra (8719) $66,893
14.238 Shelter Plus Care: Me 0026l1t002013 Tra (8716) $58,094
21.027 Covid - Career Advancement & Navigation Pilot (arpa) $52,490
93.959 Substance Use Prevention - Saptbg $51,320
93.136 Naloxone/narcan Distribution $48,609
93.243 Substance Use Prevention $47,588
93.959 Substance Use Prevention - Block $46,154
93.959 Overdose Prevention $39,194
10.557 Wic 22-4652 Breastfeeding $33,830
84.196 McKinney Vento $26,102
84.425 Covid - Learning Management Systems (lms) (arpa) $26,002
93.243 Prevent Prescription Drug/opioid Overdose $25,724
84.173 Preschool $23,645
84.173 Covid - Preschool (arpa) $17,444
93.276 Drug-Free Communities Support Program $16,518
93.788 Substance Use Prevention - Stim Sor $15,486
10.555 After School Program $15,216
10.572 Wic 22-4652 Farmer's Market Food $12,677
16.738 Edward Byrnes Memorial Justice Assistance Grant (jag) $11,694
16.839 Stop School Violence $11,321
93.959 Substance Use Prevention - Crrsa Block $8,762
16.607 Patrick Leahy Bullet Proof Vest Partnership Program $8,583
66.818 Brownfields Assessment and Cleanup $8,180
20.205 24771.00 Riverfront Trail (7646) [80% Fed] $7,467
93.788 Substance Use Prevention - Sorp $6,806
10.649 Covid - Pandemic Ebt $6,280
20.205 25379.00 Oak St (7638) [80% Fed] $6,248
93.959 Covid - Substance Use Prevention - Sabgarp $4,262
84.425 Covid - Homeless Children and Youth I $3,230
84.425 Covid - Homeless Children and Youth II $1,650
20.205 23573.00 State St/forest Ave (7628) [80% Fed] $930