Finding Text
2023-006 – Statement of Condition – The school used American Rescue Plan Elementary and Secondary Schools (ARP ESSER), Project 795 funds to resurface floors, bathroom door partitions and heat and air renovations. The cost of these renovations was in excess of $2,000. Criteria – According to 2 CFR Part 200, Appendix XI Compliance Supplement ESF Section 1, Elementary & Secondary Education Asset Listing Numbers 84.425D and 84.425U, Section N.1, Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborer and mechanics must meet Davis-Bacon prevailing wage requirements. Cause/Effect of Condition –. School management was not aware of the Davis-Bacon requirements under the ESF
compliance supplement. Workers of the construction vendors could be paid less than the required prevailing wage rates. Recommendation – The school should review and become familiar with the required compliance requirements under the Compliance Supplement which governs the ARP ESSER program.