EIN: 746186008
UEI: EDM2D3P76V31
Audited by: WEAVER AND TIDWELL, L.L.P.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 9, 2026. 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 October 9, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
2024-001 20.205 Highway Planning and Construction Special Tests and Provisions Type of Finding: Non-Compliance Criteria All 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 the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to 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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition The City had one active construction contractor during the fiscal year under the Highway Planning and Construction project. The contract between the City and the contractor contained a provision that the contractor comply with the wage rate requirements provisions, however, it did not have language which specifically discussed the contractor’s requirement to submit weekly certified payrolls. The City was only collecting these certified payrolls when requested from the Texas Department of Transportation, the pass-through entity for the grant. As such, the City collected only three weeks of certified payrolls during the fiscal year at the request of the pass-through entity. Upon request from the auditors, the City was able to obtain from the contractor the additional six haphazardly selected weeks of certified payrolls for the audit test work with no exceptions noted. Cause The City was not aware of the requirement to collect the certified payrolls on a weekly basis, only to do so at the request of the pass-through entity. Effect or Potential Effect The City could be using federal funding to pay contractors that are not complying with the prevailing wage rates by the Department of Labor. Recommendation The City should add specific language in its federal grant construction contracts the requirement of the contractor to submit to the City a copy of the weekly payroll and a statement of compliance (certified payrolls) for each week in which any contract work is performed. Additionally, the City should have processes and procedures in place to ensure receipt of these week certified payrolls to track compliance. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Prior Year Findings No findings reported for fiscal year ending September 30, 2023.
Show full finding ▾Hide full finding ▴2024-001 20.205 Highway Planning and Construction Special Tests and Provisions Type of Finding: Non-Compliance Criteria All 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 the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to 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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition The City had one active construction contractor during the fiscal year under the Highway Planning and Construction project. The contract between the City and the contractor contained a provision that the contractor comply with the wage rate requirements provisions, however, it did not have language which specifically discussed the contractor’s requirement to submit weekly certified payrolls. The City was only collecting these certified payrolls when requested from the Texas Department of Transportation, the pass-through entity for the grant. As such, the City collected only three weeks of certified payrolls during the fiscal year at the request of the pass-through entity. Upon request from the auditors, the City was able to obtain from the contractor the additional six haphazardly selected weeks of certified payrolls for the audit test work with no exceptions noted. Cause The City was not aware of the requirement to collect the certified payrolls on a weekly basis, only to do so at the request of the pass-through entity. Effect or Potential Effect The City could be using federal funding to pay contractors that are not complying with the prevailing wage rates by the Department of Labor. Recommendation The City should add specific language in its federal grant construction contracts the requirement of the contractor to submit to the City a copy of the weekly payroll and a statement of compliance (certified payrolls) for each week in which any contract work is performed. Additionally, the City should have processes and procedures in place to ensure receipt of these week certified payrolls to track compliance. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Prior Year Findings No findings reported for fiscal year ending September 30, 2023.
2024-001 Planned Corrective Action Management Comments and Corrective Action: The project manual included in the solicitation issued for construction of the North Brushy Creek Fork Trail Project did contain FHWA Required Contract Provisions that include the wage rate requirements and submission of weekly certified payrolls to the City. City sta was requesting the certified payrolls from the construction contractor upon request from TXDOT, the federal funding representative. Therefore, not all weekly payrolls were initially obtained. Upon request of the auditor, all weekly payrolls were obtained from the contractor and no issues were identified. City sta has begun implementing a checklist for City sta surrounding construction contracts on which Federal funding is involved. In addition, sta and third-party representatives will be trained in federal reporting requirements. Proposed Implementation Date of Corrective Action: In process and to be completed by September 30, 2025. Person Responsible for Corrective Action: Chris Brickey, P.E., Capital Projects Manager – Engineering and Capital Projects
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on April 11, 2023 — management decision was due October 11, 2023.
FAC accepted this audit on March 24, 2021 — management decision was due September 24, 2021.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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