Finding 50604 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-11-09
Audit: 44977
Organization: Negaunee Public Schools (MI)

AI Summary

  • Core Issue: The School District failed to comply with Wage Rate Requirements for a construction project funded by federal dollars.
  • Impacted Requirements: Non-federal entities must notify contractors about prevailing wage rates and obtain certified payrolls for projects over $2,000.
  • Recommended Follow-up: Review all compliance requirements before using federal funds to ensure adherence to federal standards.

Finding Text

Federal Agency: Department of Education Federal Program: Education Stabilization Fund Program Assistance Listing: 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122 Criteria: Wage Rate Requirements states that for construction contracts in excess of $2,000 non-federal entities notify contractors and subcontractors about the Department of Labor prevailing wage rate requirements. Additionally, non-federal entities are required to obtain copies of certified payrolls for contractors and/or subcontractors. Cause: The window replacement project at the Middle School was originally bid with the intention of using bond funds to pay for all costs. Use of Education Stabilization Funds was made after the construction contract was executed. Effect: The School District is not in compliance with the Wage Rate Requirements. Perspective: Although the prevailing wage clause was not included in the construction contract, the contractor hired is a union contractor and does pay at or above the required wage rates set by the Department of Labor. Recommendation: Prior to using federal dollars to fund any project, all the applicable compliance requirements should be reviewed to ensure the School District remains in compliance with federal standards related to the grant. Management Response: See separate Corrective Action Plan.

Corrective Action Plan

2022-001 NON-COMPLIANCE WITH WAGE RATE REQUIREMENTS Corrective Action Plan: In October 2020 the School District closed on and received funding for the 2020 Building and Site Bond project. The purpose of this bond issuance was for the renovation and updating of numerous schools throughout the district. Due to the COVID-19 pandemic, the price of materials increased dramatically and the on-going shutdowns in the business sector led to supply-chain issues. These issues resulted in an overall cost increase to the bond project. In response to the COVID-19 pandemic, the federal government released billions of dollars in federal funding to mitigate the negative impacts on the national economy and to reduce the spread of the virus. One of the federal programs initiated in response to the pandemic was the American Rescue Plan Act (ARP Act), which was enacted March 11, 2021. The ARP Act is the sole source for the Elementary and Secondary School Emergency Relief III (ESSER III) funding passed through to the District from the Michigan Department of Education. A window replacement project at the Middle School qualified as an allowable expenditure under ESSER III funding. Replacing non-functioning windows allowed for greater air flow within the classrooms, reducing the risk of spreading the COVID-19 virus. The decision to utilize ESSER III funding for a portion of the Middle School window replacement project was made after the contract was executed and as such the construction contract did not include the required prevailing wage language as required under the grant. The School District used a union contractor that did pay at and above the required wage rates; however, certified payrolls were not required to be provided and the subcontractor agreements were not required to have prevailing wage language while using bond funds. It is impossible for the School District to retroactively apply those requirements. Responsible Parties: ? Superintendent, Dan Skewis ? Business Manager, Geoff Lasich Anticipated Completion Date: Not applicable.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 627046 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $297,286
84.010 Title I Grants to Local Educational Agencies $100,976
10.553 School Breakfast Program $61,343
84.027 Special Education_grants to States $33,967
84.367 Improving Teacher Quality State Grants $24,593
84.060 Indian Education_grants to Local Educational Agencies $12,911
84.048 Career and Technical Education -- Basic Grants to States $12,566
10.555 National School Lunch Program $10,999
84.424 Student Support and Academic Enrichment Program $10,000
93.778 Medical Assistance Program $7,653
10.559 Summer Food Service Program for Children $5,580
10.649 Pandemic Ebt Administrative Costs $614