Finding 841259 (2022-006)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-22
Audit: 262547
Organization: Elysian School (MT)

AI Summary

  • Core Issue: The district failed to include necessary Wage Rate Requirements in contract solicitations and did not obtain weekly certified payrolls from contractors.
  • Impacted Requirements: Noncompliance with Davis-Bacon prevailing wage requirements for contracts over $2,000 using ESF funds.
  • Recommended Follow-Up: Develop procedures to ensure compliance with all grant terms and conditions, as agreed upon in the corrective action plan.

Finding Text

WAGE RATE REQUIREMENTS Criteria: Per the OMB Compliance Supplement, recipients and subrecipients 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. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition: The district did not include in its solicitations the appropriate Wage Rate Requirements and did not require the contractor and/or subcontractors to submit weekly certified payrolls. Cause: Responsible officials were unaware of the requirements. Effect: Noncompliance with federal Wage Rate Requirements. Recommendation: Procedures should be developed to ensure compliance with all grant terms and conditions. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Categories

Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 264815 2022-004
    Material Weakness
  • 264816 2022-005
    Material Weakness
  • 264817 2022-006
    -
  • 841257 2022-004
    Material Weakness
  • 841258 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $356,742
10.555 National School Lunch Program $244,858
84.010 Title I Grants to Local Educational Agencies $96,354
84.358 Rural Education $0
10.559 Summer Food Service Program for Children $0