Finding 58012 (2022-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-05-24

AI Summary

  • Core Issue: The District lacks procedures to ensure compliance with the Davis-Bacon Act, which mandates payment of prevailing wages for construction contracts over $2,000.
  • Impacted Requirements: Noncompliance with Title 2, Subtitle A, Chapter II, Part 200 leads to increased risk of violations and inability to provide necessary documentation.
  • Recommended Follow-Up: The District should implement a procedure guide for future projects to ensure adherence to prevailing wage requirements and other state compliance standards.

Finding Text

2022-003 50000 (Significant Deficiency and Noncompliance) Federal Program Affected Program Name: Impact Aid Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Pass-Through Entity: N/A ? Direct-funded Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency and Noncompliance Criteria or Specific Requirements As required by Title 2, Subtitle A, Chapter II, Part 200, Appendix II to Part 200, Section (D), all prime construction contracts in excess of $2,000 awarded by non-federal entities must require contractors to pay rates that are not less than the prevailing wages specified in a wage determination made by the Secretary of Labor (Davis-Bacon Act). To comply with this requirement, contractors or subcontractors are required to submit weekly copies of the payroll records and statements of compliance to the nonfederal entity. Condition The District does not have a procedure in place to ensure compliance with the prevailing wage requirement (Davis-Bacon Act). As a result, the District was unable to provide supporting documents. Questioned Costs There were no questioned costs identified related to the condition identified above. Context The condition was identified during the course of our review of supporting documents and our inquiry with District?s personnel. Effect Since the District does not have a procedure in place to ensure compliance with the prevailing wage requirement (Davis-Bacon Act), the District has a higher risk of non-compliance with this requirement. Additionally the District was unable to demonstrate its compliance with the prevailing wage requirement. Cause The condition appears to be attributed to the District?s lack of procedures that are in place to ensure compliance. Repeat Finding No. Recommendation The District should adopt and implement procedures that are aligned with requirements outlined in Title 2, Subtitle A, Chapter II, Part 200, Appendix II to Part 200, Section (D). Failure to adopt and implement these procedures will increase the likelihood of the District?s noncompliance with this requirement. Corrective Action Plan and Views of Responsible Officials The District?s Maintenance and Transportation Director will establish a procedure guide for future projects to meet the requirements of prevailing wages as well as all other State compliances for facility projects.

Corrective Action Plan

Corrective Action Plan and Views of Responsible Officials The District?s Maintenance and Transportation Director will establish a procedure guide for future projects to meet the requirements of prevailing wages as well as all other State compliances for facility projects.

Categories

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

Other Findings in this Audit

  • 58013 2022-002
    Significant Deficiency
  • 634454 2022-003
    Significant Deficiency
  • 634455 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $5.69M
10.555 National School Lunch Program $304,920
84.010 Title I Grants to Local Educational Agencies $270,978
84.060 Indian Education_grants to Local Educational Agencies $233,484
10.665 Schools and Roads - Grants to States $223,639
10.553 School Breakfast Program $141,533
84.424 Student Support and Academic Enrichment Program $62,980
84.367 Improving Teacher Quality State Grants $56,993
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $53,437
84.027 Special Education_grants to States $46,406
84.358 Rural Education $16,820
84.425 Education Stabilization Fund $14,232
84.048 Career and Technical Education -- Basic Grants to States $9,763
10.558 Child and Adult Care Food Program $6,860
10.649 Pandemic Ebt Administrative Costs $3,063
15.226 Payments in Lieu of Taxes $1,062