Finding Text
The finance department did not document its compliance with the Davis-Bacon Act for the construction of tennis courts that were funded by a federal Education Stabilization Grant (FAL No. 84.425D). Expenditures for the tennis courts were reimbursed with federal grant funds totaling $464,498 during the year ended June 30, 2022. Federal regulations require contractors and subcontractors to pay prevailing wages on any construction contract that exceeds $2,000 and is financed either wholly or partially by federal funds. As a result of the failure to document its compliance with the Davis-Bacon Act, we were unable to determine whether contractors paid their employees prevailing wage rates for this project. This finding was a result of a lack of management oversight.