EIN: 251199866
UEI: GSA_MIGRATION
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 19, 2023 (1251 days ago).
What is a management decision? →Assistance Listing No. 15.252 Abandoned Mine Land Reclamation (SRW-04-TF), U.S. Department of the Interior, Foundation for PA Watersheds Criteria ? Under terms of a contract appropriated through federal funds, construction contracts awarded of more than $2,000 shall include a provision for compliance with the Davis-Bacon Act. Condition ? A professional services agreement was entered into with a vendor that did not provide the Somerset Conservation District documentation to substantiate it had been compliant with provisions of the Davis-Bacon Act. This was the only instance identified in testing that did not have supporting documentation. Cause ? The terms of the agreement stipulated the work performed shall be in compliance with applicable statutes, rules and regulations of the federal, state and local governments. However, the Somerset Conservation District failed to provide adequate oversight over the vendor. Effect ? The payments made to the vendor under this project were not compliant with provisions of the Davis-Bacon Act for payment of prevailing wages. Questioned Costs ? Uniform Guidance Section 200.1 defines Questioned Costs as a cost that is questioned by the auditor because of an audit finding: (1) Which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match Federal funds; (2) Where the costs, at the time of the audit, are not supported by adequate documentation; or (3) Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances. Total payments made to vendor that did not have support for paying prevailing wages is $30,277.50. Recommendation ? Somerset Conservation District should ensure all provisions of contracts and federal statutes are properly adhered to.
Show full finding ▾Hide full finding ▴Assistance Listing No. 15.252 Abandoned Mine Land Reclamation (SRW-04-TF), U.S. Department of the Interior, Foundation for PA Watersheds Criteria ? Under terms of a contract appropriated through federal funds, construction contracts awarded of more than $2,000 shall include a provision for compliance with the Davis-Bacon Act. Condition ? A professional services agreement was entered into with a vendor that did not provide the Somerset Conservation District documentation to substantiate it had been compliant with provisions of the Davis-Bacon Act. This was the only instance identified in testing that did not have supporting documentation. Cause ? The terms of the agreement stipulated the work performed shall be in compliance with applicable statutes, rules and regulations of the federal, state and local governments. However, the Somerset Conservation District failed to provide adequate oversight over the vendor. Effect ? The payments made to the vendor under this project were not compliant with provisions of the Davis-Bacon Act for payment of prevailing wages. Questioned Costs ? Uniform Guidance Section 200.1 defines Questioned Costs as a cost that is questioned by the auditor because of an audit finding: (1) Which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match Federal funds; (2) Where the costs, at the time of the audit, are not supported by adequate documentation; or (3) Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances. Total payments made to vendor that did not have support for paying prevailing wages is $30,277.50. Recommendation ? Somerset Conservation District should ensure all provisions of contracts and federal statutes are properly adhered to.
The Chief Counsel for our grantee, the Foundation for Pennsylvania Watersheds, in written correspondence to the District on April 20, 2021 informed the District of the following. - The Prevailing Wage 43P. S. Section 165-2 (7) defines "Workman" in part as "laborer, mechanic, but does not include material suppliers or their employees who do not perform services at the job site. His final determination was the following: If the screen work will be done off site as defined above, it can be argued that Prevailing Wage/ Davis -Bacon would not apply. The District followed this legal advice since the service and work in question was done off the project site.
Assistance Listing No. 15.252 Abandoned Mine Land Reclamation (SRW-04-TF), U.S. Department of the Interior, Foundation for PA Watersheds Criteria ? Under terms of a contract appropriated through federal funds, Uniform Guidance requires the Somerset Conservation District to meet general procurement standards where price or rate quotations must be obtained from an adequate number of qualified sources. Condition ? A professional services agreement was entered into with a vendor without obtaining price or rate quotations from any other qualified sources. This was the only instance identified in testing that did not have supporting documentation of multiple quotations. Cause ? Due to misinterpretation of procurement guidance, the Somerset Conservation District did not contact any other vendors to obtain price or rate quotations prior to entering a professional services agreement. Effect ? The payments made to the vendor under this project were not compliant with general procurement standards. Questioned Costs ? Uniform Guidance Section 200.1 defines Questioned Costs as a cost that is questioned by the auditor because of an audit finding: (1) Which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match Federal funds; (2) Where the costs, at the time of the audit, are not supported by adequate documentation; or (3) Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances. Total payments made for this project without additional quotations is $30,277.50. Recommendation ? Somerset Conservation District should ensure general procurement standards are properly adhered to.
Show full finding ▾Hide full finding ▴Assistance Listing No. 15.252 Abandoned Mine Land Reclamation (SRW-04-TF), U.S. Department of the Interior, Foundation for PA Watersheds Criteria ? Under terms of a contract appropriated through federal funds, Uniform Guidance requires the Somerset Conservation District to meet general procurement standards where price or rate quotations must be obtained from an adequate number of qualified sources. Condition ? A professional services agreement was entered into with a vendor without obtaining price or rate quotations from any other qualified sources. This was the only instance identified in testing that did not have supporting documentation of multiple quotations. Cause ? Due to misinterpretation of procurement guidance, the Somerset Conservation District did not contact any other vendors to obtain price or rate quotations prior to entering a professional services agreement. Effect ? The payments made to the vendor under this project were not compliant with general procurement standards. Questioned Costs ? Uniform Guidance Section 200.1 defines Questioned Costs as a cost that is questioned by the auditor because of an audit finding: (1) Which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match Federal funds; (2) Where the costs, at the time of the audit, are not supported by adequate documentation; or (3) Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances. Total payments made for this project without additional quotations is $30,277.50. Recommendation ? Somerset Conservation District should ensure general procurement standards are properly adhered to.
The vendor was chosen because they were the only vendor in the region that had the specific specialized equipment to perform the required task and were also able and willing to meet the time frame of completion that the project required. The District informed our grantee, the Foundation for Pennsylvania Watersheds of our choice and justification for it and were informed by them to proceed.
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