Finding 7914 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-08
Audit: 10317
Organization: Rainier School District No. 13 (OR)

AI Summary

  • Core Issue: Certified payroll reports for construction contracts funded by ESF were not obtained, raising concerns about compliance with prevailing wage requirements.
  • Impacted Requirements: The failure to collect these reports may lead to non-compliance with Davis-Bacon wage standards for projects over $2,000.
  • Recommended Follow-Up: The District should collect and review certified payroll reports for all relevant construction projects to ensure compliance.

Finding Text

FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 7912 2023-003
    Significant Deficiency
  • 7913 2023-003
    Significant Deficiency
  • 584354 2023-003
    Significant Deficiency
  • 584355 2023-003
    Significant Deficiency
  • 584356 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19-Education Stabilization Fund $620,811
84.010 Title I Grants to Local Educational Agencies $273,290
10.555 National School Lunch Program $249,612
84.027 Special Education_grants to States $199,547
10.553 School Breakfast Program $90,170
84.367 Improving Teacher Quality State Grants $36,893
10.559 Summer Food Service Program for Children $35,109
84.048 Career and Technical Education -- Basic Grants to States $30,623
10.555 Covid-19-National School Lunch Program $20,243
84.424 Student Support and Academic Enrichment Program $17,548
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $13,434
10.558 Child and Adult Care Food Program $9,963
84.060 Indian Education_grants to Local Educational Agencies $6,573
84.027 Covid-19-Special Education_grants to States $5,863
84.173 Special Education_preschool Grants $4,199