FAC Explorer

Finding 528628 (2024-243)

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Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-18
Audit: 346599
Organization: Willow Springs R-IV School District (MO)
Auditor: Thomas & CO PC

AI Summary

  • Core Issue: The District failed to obtain certified payroll reports from contractors, leading to non-compliance with wage rate requirements for federally funded construction projects.
  • Impacted Requirements: Compliance with OMB Uniform Guidance Section 4-20.001, which mandates that laborers on federal projects be paid local prevailing wages.
  • Recommended Follow-Up: The District should collect certified payroll reports, verify wage compliance, and consult legal counsel if any wage underpayments are identified.

Finding Text

COMPLIANCE OVER MAJOR FEDERAL PROGRAM Compliance Requirement: Wage Rate Requirements. CFDA Number: 84.425 Criteria: OMB Uniform Guidance Compliance Supplement Section 4-20.001 requires all laborers and mechanics employed by contractors or subcontractors who work on construction contracts in excess of $2000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project by the Department of Labor. Condition: The District did not acquire certified payroll reports from contractors for the construction project. The District did not verify Wage Rate Requirement compliance. Cause: The District did not require contractors to prepare and provide certified payroll reports to ensure compliance with wage rates for the locality. Questioned Costs: Unknown Recommendation: The District should request and retain certified payroll reports for the construction project. The District should determine if prevailing wage rates were paid to the contractor employees. The district should consult legal counsel if underpayments are discovered. Managements Views: Mangements views and Coerrective Action Plan are included at then end of this report.

Corrective Action Plan

COMPLIANCE OVER MAJOR FEDERAL PROGRAM Program: Education Stabilization Fund (CFDA 84.425) Compliance Requirement: Wage Rate Requirements Condition: Prevailing Wage payment by contractors not verified and documented. Material Noncompliance Corrective Action Plan: The District will request certified payroll reports from contractors for construction projects. The District will determine if prevailing wage payments were paid to the contractor employees. The District will consult legal counsel if underpayments are discovered. Planned Completion Date: March 31, 2025 Responsible Contact Person: Dr Marty Spence, Superintendent (417)469-3260

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.48M
84.010 Title I Grants to Local Educational Agencies $254,255
10.553 School Breakfast Program $101,676
10.565 Commodity Supplemental Food Program $49,755
10.555 National School Lunch Program $45,621
84.358 Rural Education $36,525
10.559 Summer Food Service Program for Children $31,833
10.582 Fresh Fruit and Vegetable Program $26,372
84.173 Special Education Preschool Grants $13,181
84.027 Special Education Grants to States $5,890
93.434 Every Student Succeeds Act/preschool Development Grants $2,700
10.556 Special Milk Program for Children $1,321