Finding 61464 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-14

AI Summary

  • Core Issue: The District failed to include a prevailing wage clause in contracts for a construction project funded by the Education Stabilization Fund, despite the requirement for projects over $2,000.
  • Impacted Requirements: Wage rate requirements mandate that contractors pay local prevailing wages and submit certified payrolls, which were not initially included in the contracts.
  • Recommended Follow-Up: Implement controls to ensure all future construction contracts over $2,000 include a prevailing wage clause and continue to collect certified payrolls for compliance.

Finding Text

Finding #2022-002 ? Wage Rate Requirements Education Stabilization Fund ? ESSER II (#84.425D) and ESSER III (#84.425U) Federal Grantor ? U.S. Department of Education Pass-through Award Number ? 2022-565100-DPI-ESSERFII-163 and 2022-565100-DPI-ESSERFIII-165 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the projects totaled $996,123. (ESSER II - $554,294 and ESSER III $441,829). A prevailing wage clause was not included in the contracts as required. However, certified payrolls reports were received to ensure the contractors were paying prevailing wage rates. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects during the bid process. After they became aware and before construction began they requested certified payrolls during construction to verify prevailing wages were paid. Effect: Potential for a contractor to not pay prevailing wage rates if that language was not in the agreed upon contract. Context: The air handling construction project began in January of 2022 but was bid out the prior year before the District was aware of the prevailing wage requirement. After becoming aware of the requirement, the District verified the prevailing wage rate was being paid during construction of the project. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund during the bid and contract process of all projects. Response: The District became aware of wage rate requirements after finishing the bidding process for the project. Before construction began the prevailing wage rate was verified to be paid and was verified through certified payrolls by the District. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will continue to be received for any such contracts.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 61463 2022-002
    Significant Deficiency
  • 61465 2022-001
    Material Weakness
  • 637905 2022-002
    Significant Deficiency
  • 637906 2022-002
    Significant Deficiency
  • 637907 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $734,197
84.425 Education Stabilization Fund $651,959
84.010 Title I Grants to Local Educational Agencies $312,898
93.778 Medical Assistance Program $300,525
10.553 School Breakfast Program $291,048
10.555 National School Lunch Program $123,761
84.287 Twenty-First Century Community Learning Centers $114,251
84.367 Improving Teacher Quality State Grants $65,971
84.173 Special Education_preschool Grants $19,168
84.424 Student Support and Academic Enrichment Program $14,086
84.365 English Language Acquisition State Grants $13,678
84.048 Career and Technical Education -- Basic Grants to States $13,532
10.649 Pandemic Ebt Administrative Costs $614