FAC Explorer

Finding 580311 (2023-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-11
Audit: 6108
Organization: Metcalfe County School District (KY)
Auditor: Montgomery & Company P LLC

AI Summary

  • Core Issue: The District did not comply with the Davis Bacon Act for construction projects funded by federal grants.
  • Impacted Requirements: The construction contract lacked necessary provisions, leading to underpayment of laborers totaling $143,328.
  • Recommended Follow-Up: Ensure future contracts include Davis Bacon Act requirements and review payment practices to prevent underpayment issues.

Finding Text

Elementary and Secondary Schools Emergency Relief Program – Assistance Listing No. 84.425; Grant Pass Through No. 4300002; Grant period: Year ended June 30, 2023Criteria and Condition: Construction projects utilizing federal grant funds must follow the requirements of the Davis Bacon Act. The District was not in compliance with this requirement. Context: Testing compliance with the Davis Bacon Act related to the construction project paid with Elementary and Secondary Schools Emergency Relief Program showed that the requirement of the Davis Bacon Act were not included in the construction contract. Further review showed that the construction company had not paid the required prevailing wages to laborers on the construction project which caused an underpayment to the laborers in total for the year ended June 30, 2023 $143,328. Questioned Costs $0

Categories

No categories assigned yet.

Other Findings in this Audit

  • 3869 2023-001
    Material Weakness
  • 3870 2023-002
    Significant Deficiency
  • 580312 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.66M
84.010 Title I Grants to Local Educational Agencies $1.16M
10.555 National School Lunch Program $988,482
10.553 School Breakfast Program $478,621
84.287 Twenty-First Century Community Learning Centers $361,557
84.371 Striving Readers $185,589
93.575 Child Care and Development Block Grant $125,151
10.558 Child and Adult Care Food Program $94,831
10.565 Commodity Supplemental Food Program $88,329
84.358 Rural Education $37,247
84.048 Career and Technical Education -- Basic Grants to States $26,692
84.173 Special Education_preschool Grants $25,385
16.710 Public Safety Partnership and Community Policing Grants $20,170
10.559 Summer Food Service Program for Children $17,522
10.649 Pandemic Ebt Administrative Costs $6,145
84.027 Special Education_grants to States $5,303
10.560 State Administrative Expenses for Child Nutrition $1,863
84.424 Student Support and Academic Enrichment Program $360
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $300