Finding 8638 (2023-003)

-
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2024-01-16

AI Summary

  • Core Issue: Contractors failed to provide required certified payroll reports for compliance with the Davis-Bacon Act on projects over $2,000.
  • Impacted Requirements: The Educational Stabilization Fund mandates adherence to Davis-Bacon provisions, including weekly payroll submissions for federally-funded construction contracts.
  • Recommended Follow-Up: The District should ensure weekly certified payrolls are obtained from contractors moving forward to maintain compliance with updated federal requirements.

Finding Text

Davis Bacon Compliance Criteria: The compliance requirements for the Educational Stabilization Fund requires the District comply with the provisions of the Davis Bacon Act for construction contracts thee District has entered into. The Davis-Bacon Act requires contractors and subcontractors performing on contracts pay local prevailing wages on public works projects for laborers and mechanics. The Davis-Bacon Act applies to federally-funded or assisted contracts in excess of $2,000 for construction, alteration, or repair of public buildings or public works. The governmental entity is required to monitor the contractor compliance with the paying the prevailing wage rate. To accomplish this compliance the contractor is required to submit certified payroll reports to the governmental entity or an agent of the entity. Certified payroll reports are comprehensive federal reports (WH-347) that are submitted to the agency in charge of the government contract. It lists all employees, their wage, benefits, type of work they did, and hours worked each week. Condition: The contractors in question did not provide the necessary certified payroll reports to the District. Recommendation: In the future the District should follow the provisions for the Davis Bacon Act which includes obtaining weekly certified payrolls from contractors to which the provision apply. Auditee Response: The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.

Categories

Questioned Costs Special Tests & Provisions

Other Findings in this Audit

  • 8632 2023-002
    Significant Deficiency
  • 8633 2023-002
    Significant Deficiency
  • 8634 2023-002
    Significant Deficiency
  • 8635 2023-002
    Significant Deficiency
  • 8636 2023-003
    -
  • 8637 2023-003
    -
  • 585074 2023-002
    Significant Deficiency
  • 585075 2023-002
    Significant Deficiency
  • 585076 2023-002
    Significant Deficiency
  • 585077 2023-002
    Significant Deficiency
  • 585078 2023-003
    -
  • 585079 2023-003
    -
  • 585080 2023-003
    -

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.73M
84.010 Title I Grants to Local Educational Agencies $350,636
84.287 Twenty-First Century Community Learning Centers $177,591
84.367 Improving Teacher Quality State Grants $93,688
84.424 Student Support and Academic Enrichment Program $52,863
84.027 Special Education_grants to States $44,483
84.371 Striving Readers $39,315
10.555 National School Lunch Program $29,391
10.553 School Breakfast Program $28,136
84.048 Career and Technical Education -- Basic Grants to States $23,945
84.173 Special Education_preschool Grants $4,278