CENTRAL LINN SCHOOL DISTRICT NO. 552CLocal Government

Corrective Action Plan Central Linn School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency listed below. Deficiency SA-2022-1 1. The auditor noted that the District did not collect certified payrolls for contractors paid with federal ESSER funds. There was a recent change in ESSER requirements that for minor remodeling, renovation or construction contracts over $2,000 laborers and mechanics must meet Davis-Bacon prevailing wage requirements. 2. The auditor's recommendation is for the District to establish a payment system where invoices for contractors are not paid until certified payrolls are received. Central Linn is adopting the recommendation. 3. The district has established a notification procedure where all district and contractor personnel are made aware of the prevailing wage requirement for public works jobs. The previous maintenance supervisor that failed to notify contractors has been removed from the position and replaced with an employee whose sole function is maintenance and reports directly to the Superintendent. As a result of the finding, the Business Manager, who is knowledgeable of the funding source, is now involved in communication with contractors.