Finding 2022-001: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the ?Davis-Bacon Act?), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During fiscal year 2022, the Tuscaloosa County Board of Education (the ?Board?) entered into nine construction project contracts totaling $4,576,909.23 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board expended $2,803,189.31 of COVID-19 Education Stabilization Funds (?ESSER?) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, the nine construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. Recommendation: The Board should comply with Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the ?Davis-Bacon Act?) when using ESSER grants on construction contracts in excess of $2,000.00. Response/Views: We agree with the finding. Corrective Action Planned: The Tuscaloosa County Board has contacted all parties involved in future bids and Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") will be included in bids going forward. Anticipated Completion Date: The Tuscaloosa County Board will implement the corrective action immediately. Contact Person(s): Please contact Danny Higdon, CSFO, at 205-342-2767 or by email at dhigdon@tcss.net if you have any questions or concerns.