Finding 517143 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-12-30

AI Summary

  • Core Issue: The Organization did not follow Davis-Bacon wage requirements for a loan, mainly due to a lack of awareness.
  • Impacted Requirements: Compliance with federal wage laws is necessary for construction projects funded under the CARES Act.
  • Recommended Follow-Up: Implement training and compliance checks to ensure adherence to wage requirements and monitor contractor practices regularly.

Finding Text

Noncompliance with Davis-Bacon Wage Requirements Assistance Title: COVID-19 - Economic Adjustment Assistance - Coronavirus Aid, Relief, and Economic Security (CARES) Act Revolving Loan Fund Assistance Listing Number: 11.307 Federal Agency: U.S. Department of Commerce Type of Finding: Significant Deficiency and Noncompliance Category of Finding: Special Tests and Provisions – Davis-Bacon Act Known Questioned Costs: $0 Likely Questioned Costs: $0 Criteria In accordance with section 602 of PWEDA (42 U.S.C. § 3212), all laborers and mechanics employed by contractors or subcontractors on construction-related projects receiving investment assistance under PWEDA shall be paid wages not less than those prevailing on similar construction in the locality, as determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code. See 13 CFR § 302.13. Condition The Organization failed to comply with Davis-Bacon wage requirements for a loan disbursed to one entity due to a lack of awareness of Davis-Bacon wage requirements. Cause There are no controls in place to verify compliance with prevailing wage rates for federally funded projects, risking legal and financial penalties due to potential noncompliance with federal wage laws. Effect Noncompliance in prevailing wages rates for federally funded projects, risking legal and financial penalties. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Organization implement procedures to ensure compliance with Davis-Bacon wage requirements. This includes training staff on federal wage laws, incorporating compliance checks into the loan disbursement process, and regularly monitoring contractor adherence to prevailing wage rates. Management’s Response Management concurs with this finding. See Management’s Response and Corrective Action plan section.

Corrective Action Plan

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC failed to comply with Davis-Bacon wage requirements for a loan disbursed to one entity due to a lack of awareness of Davis-Bacon wage requirements. Davis-Bacon wages are a requirement of the Federal EDA and apply to any Federal funds to ensure the prevailing wage is paid to workers on federally funded construction-related projects. The regulations apply to any loans that are used to fund directly or indirectly projects that cost over $2,000 involving construction and/or renovation. BSEDC received a grant from the U.S. Federal EDA in April 2021. BSEDC drafted an EDA-RLF Plan that was approved by the Federal EDA and BSEDC’s Board of Directors. Within the plan was a section on Environmental Issues and Davis Bacon. Within this section of the Plan, there was discussion and direction pertaining to Environmental Issues, but nothing pertaining to Davis-Bacon. Therefore, BSEDC’s Director of Business Finance/Program Finance Director was unaware of the specific requirements related to Davis-Bacon wages and construction/renovation projects funded by the EDA-RLF loans. Not having had any experience with this, it was thought Davis-Bacon requirements only applied to financing of public projects, and not to any project funded by Federal funds. The Director of Business Finance/Program Finance Director and BSEDC’s Senior Director of Finance are now aware of, and better educated on, the Davis-Bacon requirements. The specific cause of Big Sky Finance not requiring Davis-Bacon wages on its initial loans that fit the criteria was solely based on the Director of Business Finance/Program Finance Director’s lack of knowledge of this requirement, or any previous experience having had worked with Federal loan construction projects. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Director has amended the organization’s EDA-RLF Plan, including details on the Davis-Bacon requirements for any loan funding construction or renovations of more than $2,000. It will be the responsibility of Big Sky Finance to notify the borrower as soon as possible regarding the Davis-Bacon requirements for wages paid. The borrower will in turn notify their contractor of the requirement. Big Sky Finance will require evidence from the general contractor of the prevailing wages being paid prior to loan funds being disbursed. Timeline for Completion: The Davis-Bacon requirement for funds disbursed through BSEDC’s Federal EDARLF loan fund will be immediately implemented for all EDA-RLF loans funded going forward. BSEDC’s EDARLF Plan will be amended and approved by its Board of Directors within a reasonable amount of time. A draft of this change is in place. However, as a matter of practice, Davis-Bacon requirements will be adhered to from this date forward. Responsible Person or Party: BSEDC’s Director of Business Finance/Program Finance Director, will be responsible for making the changes to the plan, presenting to the Board and adhering to the plan going forward.

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 517141 2023-001
    Significant Deficiency
  • 517142 2023-002
    Significant Deficiency
  • 1093583 2023-001
    Significant Deficiency
  • 1093584 2023-002
    Significant Deficiency
  • 1093585 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $1.66M