FAC Explorer

Finding 529136 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-20
Audit: 347093
Organization: West Liberty Community School District (IA)
Auditor: Terpstra Hoke and Associates PC

AI Summary

  • Answer: The District failed to include necessary Davis-Bacon requirements in the construction contract.
  • Trend: There is a pattern of inadequate monitoring of contractor payroll compliance with the Davis-Bacon Act.
  • List: Recommend reviewing contracts for compliance, enhancing monitoring processes, and ensuring proper training on Davis-Bacon requirements.

Finding Text

Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2024-001.

Corrective Action Plan

We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $838,707
10.555 National School Lunch Program $552,915
84.010 Title I Grants to Local Educational Agencies $341,691
93.575 Child Care and Development Block Grant $153,035
93.600 Head Start $110,160
10.559 Summer Food Service Program for Children $88,938
10.553 School Breakfast Program $85,074
84.027 Special Education Grants to States $59,937
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $31,285
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,121
84.424 Student Support and Academic Enrichment Program $20,549
84.365 English Language Acquisition State Grants $10,538
10.727 Inflation Reduction Act Urban & Community Forestry Program $7,657
84.048 Career and Technical Education -- Basic Grants to States $7,099