Finding 511968 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-25
Audit: 329727
Organization: Regional School Unit 34 (ME)

AI Summary

  • Core Issue: Construction contracts lacked documentation for wage rate requirements.
  • Impacted Requirements: Federal law mandates that laborers on contracts over $2,000 must receive prevailing wage rates.
  • Recommended Follow-Up: Ensure all relevant contracts include a clause for prevailing wage rates and require weekly certified payroll submissions.

Finding Text

2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was not performed. Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause. Questioned Costs: None

Categories

No categories assigned yet.

Other Findings in this Audit

  • 511965 2024-002
    Significant Deficiency
  • 511966 2024-002
    Significant Deficiency
  • 511967 2024-002
    Significant Deficiency
  • 511969 2024-002
    Significant Deficiency
  • 511970 2024-002
    Significant Deficiency
  • 1088407 2024-002
    Significant Deficiency
  • 1088408 2024-002
    Significant Deficiency
  • 1088409 2024-002
    Significant Deficiency
  • 1088410 2024-002
    Significant Deficiency
  • 1088411 2024-002
    Significant Deficiency
  • 1088412 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary & Secondary Emergency Relief Funds III - Covid $1.57M
84.010 Title 1a - Disadvantaged $662,539
84.027 Local Entitlement $456,970
10.555 National School Lunch Program $287,545
84.425 Arp Esser - Summer Enrichment $139,436
10.553 National School Lunch Program - Breakfast Program $115,170
84.425 Arp Esser - Learning Loss $107,246
84.424 Title Iva - Student Support and Academic Enrichment $79,649
84.367 Title Iia - Supporting Effective Instruction $68,161
84.027 Local Entitlement - Arp - Covid $40,437
10.555 Supply Chain Assistance $35,539
10.555 National School Lunch Program - Donated Commodities $30,723
10.559 Summer Food Service Program $18,849
84.173 Preschool Grants $12,382
84.425 Arp Homeless Children & Youth II - Covid $10,693
10.558 Child and Adult Care Food Program $3,265
84.425 Elementary & Secondary Emergency Relief Funds II - Covid $3,000
84.425 Crrsa Esser - Learning Loss - Learning Management Systems $2,612