Finding Text
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027)
Criteria
Uniform Guidance states “for each week in which work was performed under the contract or
subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”.
Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each
week in which any contract work is performed”.
Condition
Although weekly payrolls were submitted to the College, one subcontractor did not certify under
Uniform Guidance requirements prior to submission.
Cause
Management and contractor oversight.
Effect
Without the payrolls being certified, the wages provided to the College for review may not have
been accurate.
Questioned Costs
None
Context
We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being
submitted.
Repeat Finding
Yes
Recommendation
The College should implement policies and procedures to ensure certified payrolls are being
submitted weekly for each week where construction has been performed.
Views of Responsible Officials and Planned Corrective Actions
The College collects weekly payrolls from contractors. They will be checked by the Facilities
Director and CFO to assure they are being reported on the required form WH-347.