Finding Text
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Federal Agency: U.S Department of Education Federal Award Number: N/A Pass-Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to Federal guidelines, ?7007 construction funds, as well as any ?7002 or ?7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). CONDITION Wage certificates were not turned in weekly for one construction project. Additionally, one procurement did not contain the required wage rate compliance disclosure. CAUSE Effective internal controls were not implemented that would adequately prevent or detect a deficiency. EFFECT The District did not comply with the special tests and provisions requirements of the grant. CONTEXT The District failed to monitor the contractor weekly to ensure compliance with wage rate requirements. Additionally, the District failed to disclose the wage rate requirement in one request for bids issued for construction services. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.