Finding 634386 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-15
Audit: 54044
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County failed to collect weekly certified payrolls from the contractor for a construction project funded by ESSER II.
  • Impacted Requirements: This oversight violates U.S. Code Title 40, which mandates prevailing wage provisions and weekly payroll submissions for contracts over $2,000.
  • Recommended Follow-Up: Assign a management member to ensure compliance by verifying weekly certified payroll submissions before final payments are made.

Finding Text

Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements In accordance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV sections 3142 and 3145, each contract in excess of $2,000 to which the Federal Government or the District of Columbia is a party, for construction, alteration, or repair, shall contain a prevailing wage provision. In addition, each contractor and subcontractor shall be required to submit a weekly statement on the wages paid. Condition The County included the prevailing wage rate requirement clause in the contract for the construction project completed during the period using ESSER II funds. However, the weekly certified payrolls were not submitted by the contractor. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through inquiry with management and review of records related to the project. One of the two total construction projects completed using ESSER II funds did not comply with the wage rate requirements regarding the submission of weekly certified payrolls. Effect The County is not in compliance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV section 3145. Cause No specific cause was identified other than oversight. Repeat Finding No. Recommendation The County should assign a responsible member of management to ensure that all contractors and subcontractor submit required certified payrolls weekly. Corrective Action Plan and Views of Responsible Officials Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee will check to ensure that all contractors and subcontractors submit the required certified payrolls weekly. This will be done prior to the final payment for the associated job being released.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 57944 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.371 Striving Readers $1.10M
84.938 Disaster Recovery Assistance for Education $474,296
84.011 Migrant Education_state Grant Program $382,005
84.027 Special Education_grants to States $297,088
84.196 Education for Homeless Children and Youth $250,000
93.982 Mental Health Disaster Assistance and Emergency Mental Health $249,835
84.063 Federal Pell Grant Program $173,208
84.365 English Language Acquisition State Grants $157,421
10.665 Schools and Roads - Grants to States $152,720
93.658 Foster Care_title IV-E $137,800
84.010 Title I Grants to Local Educational Agencies $133,341
84.181 Special Education-Grants for Infants and Families $121,222
84.425 Education Stabilization Fund $103,674
84.287 Twenty-First Century Community Learning Centers $97,196
84.184 Safe and Drug-Free Schools and Communities_national Programs $61,911
93.575 Child Care and Development Block Grant $59,942
84.268 Federal Direct Student Loans $43,116
32.009 Emergency Connectivity Fund Program $40,594
45.024 Promotion of the Arts_grants to Organizations and Individuals $31,000
10.559 Summer Food Service Program for Children $24,604
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $23,815
84.367 Improving Teacher Quality State Grants $14,416
10.555 National School Lunch Program $13,569
84.173 Special Education_preschool Grants $11,705
93.434 Every Student Succeeds Act/preschool Development Grants $10,942
84.060 Indian Education_grants to Local Educational Agencies $4,000
10.558 Child and Adult Care Food Program $1,460