Finding Text
2023-005 SPECIAL TESTS AND PROVISIONS
Federal Agency: Department of Education
Federal Program or
Cluster: Education Stabilization Fund
Assistance Listing
Number: 84.425D, 84.425U
Federal Award
Numbers and Years:
Award Period 3/13/20-9/30/22: S425D200013
Award Period 3/13/20-9/30/23: S425D210013
Award Period 6/24/22-9/30/24: S425U210013
Questioned Costs: $0
Condition: The School did not comply with the Special Tests and Provisions Wage Rate
Requirements under the Elementary and Secondary School Emergency Relief Fund.
Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply
with the prevailing wage standards in the School's locality as established by the
Secretary of Labor in accordance with the Davis-Bacon Act for construction
contracts in excess of $2,000 and financed by federal assistance funds.
Cause: The School was not aware of the need for federal contracts to comply with the
Davis-Bacon Act and did not have any internal controls implemented to identify
compliance requirements.
Effect: The School could have paid wages at rates other than those required.
Recommendation: School staff should review award contracts and related grant guidance to verify
applicable compliance requirements are identified and implemented.
Identification of
repeat findings: This is not a repeat finding.