Finding 976674 (2023-004)

Material Weakness
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2024-06-07

AI Summary

  • Core Issue: The Board failed to comply with the Davis-Bacon Act by not maintaining necessary documentation for construction contracts funded with federal COVID-19 Education Stabilization Funds.
  • Impacted Requirements: Contracts over $2,000 must include prevailing wage rates, and certified payrolls must be submitted weekly to ensure compliance.
  • Recommended Follow-Up: Implement controls to ensure compliance with the Davis-Bacon Act for all relevant construction projects and maintain proper documentation.

Finding Text

Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must 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). During fiscal year 2023, the Board funded several construction projects, totaling $561,431.47, with COVID-19 Education Stabilization Funds. Of the $561,431.47, the Davis-Bacon Act applied to $468,598.10 of the amounts paid. The Board was unable to produce any construction contracts or certified payrolls that documented their compliance with the Davis-Bacon Act. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were complied with. As a result, the Board was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. Recommendation The Board should comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”) when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000.

Categories

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.54M
10.555 National School Lunch Program $1.52M
84.010 Title I Grants to Local Educational Agencies $1.16M
84.287 Twenty-First Century Community Learning Centers $371,437
10.553 School Breakfast Program $365,364
84.367 Improving Teacher Quality State Grants $204,949
15.659 National Wildlife Refuge Fund $123,758
84.027 Special Education_grants to States $93,475
84.424 Student Support and Academic Enrichment Program $92,184
84.048 Career and Technical Education -- Basic Grants to States $71,437
84.365 English Language Acquisition State Grants $11,126
84.173 Special Education_preschool Grants $9,805
10.582 Fresh Fruit and Vegetable Program $3,424
96.001 Social Security_disability Insurance $580