Finding Text
SA-2023-005 – SIGNIFICANT DEFICIENCY
FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund
SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or
construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage
requirements.
CONDITION: The District did not collect the certified payroll reports from the contractors during 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 collected the possibility exists that prevailing wages were not met.
CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year.
RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for
construction projects with labor funded through federal dollars as the project is happening.
VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and
recommendation and will direct staff to complete recommendation.