Finding Text
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.