FAC Explorer

Finding 974461 (2023-003)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-20
Audit: 306714
Organization: West Liberty Community School District (IA)
Auditor: Terpstra Hoke and Associates PC

AI Summary

  • Answer: The District failed to include necessary Davis-Bacon requirements in the construction contract.
  • Trend: There is a pattern of inadequate monitoring of contractor payroll compliance with the Davis-Bacon Act.
  • List: Follow up by ensuring all contracts include Davis-Bacon requirements and implement regular checks on contractor payroll submissions.

Finding Text

Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $603,739
84.010 Title I Grants to Local Educational Agencies $276,174
93.600 Head Start $112,608
10.553 School Breakfast Program $93,936
84.027 Special Education Grants to States $61,440
10.559 Summer Food Service Program for Children $34,125
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,487
84.424 Student Support and Academic Enrichment Program $21,366
93.575 Child Care and Development Block Grant $7,245
84.365 English Language Acquisition State Grants $6,926
84.048 Career and Technical Education -- Basic Grants to States $6,814
84.425 Education Stabilization Fund $4,436