Finding 586907 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-29
Audit: 14128
Organization: Franklin Parish School Board (LA)
Auditor: Eisneramper LLP

AI Summary

  • Core Issue: The School Board failed to monitor contractors for compliance with Davis-Bacon prevailing wage requirements during construction activities funded by ESSER.
  • Impacted Requirements: Approximately $345,000 in federal funds were spent without ensuring compliance, leading to non-compliance with federal monitoring requirements.
  • Recommended Follow-Up: The School Board should familiarize itself with all grant requirements before accepting funds and ensure collaboration between departments to meet compliance standards.

Finding Text

Criteria: Contracts and subcontracts involving construction activity with federal funds are subject to the Davis-Bacon prevailing wage requirements. As such, the School Board, as a subgrantee to the State of LA, must monitor its construction contractors through review of payrolls for payment of Davis Bacon Act prevailing wage requirements. Condition: The School Board conducted construction activities with the ESSER funds, including roofing, window replacements, and other, but did not monitor its contractors’ compliance with Davis Bacon wage requirements. Universe/ Population: Approximately $345,000 was spent on construction type activities that under projects that would have required monitoring. None of the contractors performing the activity were monitored. Effect: The School Board is non-compliant with the requirements to monitor its subrecipients with respect to Davis-Bacon compliance. Cause: Construction activities are rarely conducted with educationally related federal grants and the administration was unfamiliar with the requirements. Recommendation: The School Board should be wary of all grant requirements prior to acceptance of the grant award. View of Responsible Officials and Corrective Action Plan: The Federal Programs Director acknowledges that we were not compliant with the Davis-Bacon requirement concerning prevailing wages. This project was completed early in the process of receiving ESSER funding and we were unaware of the Davis-Bacon wage requirements. Moving forward, the Federal Programs department and the Business department will work together to ensure that all Davis-Bacon requirements are met.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 10465 2023-001
    Significant Deficiency
  • 10466 2023-002
    Significant Deficiency
  • 10467 2023-002
    Significant Deficiency
  • 10468 2023-002
    Significant Deficiency
  • 10469 2023-002
    Significant Deficiency
  • 10470 2023-001
    Significant Deficiency
  • 586908 2023-002
    Significant Deficiency
  • 586909 2023-002
    Significant Deficiency
  • 586910 2023-002
    Significant Deficiency
  • 586911 2023-002
    Significant Deficiency
  • 586912 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.72M
84.010 Title I Grants to Local Educational Agencies $2.28M
93.600 Head Start $1.32M
10.553 School Breakfast Program $428,042
84.371 Striving Readers $266,373
84.367 Improving Teacher Quality State Grants $251,121
10.555 National School Lunch Program $190,033
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $168,863
84.424 Student Support and Academic Enrichment Program $103,749
84.027 Special Education_grants to States $94,285
93.558 Temporary Assistance for Needy Families $56,745
12.U01 Reserve Officer Training Corps $54,076
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $52,621
84.358 Rural Education $39,768
84.048 Career and Technical Education -- Basic Grants to States $31,609
93.575 Child Care and Development Block Grant $11,875
84.173 Special Education_preschool Grants $245