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District receives clean financial audit but federal finding flags missing Davis‑Bacon payroll records
Summary
The Florida Auditor General issued a clean opinion on the district's 2023–24 financial statements but reported a material non‑compliance finding tied to federally funded construction projects and Davis‑Bacon certified payroll documentation; the district submitted a corrective action plan.
Alachua County School District officials on May 6 presented the Florida Auditor General’s fiscal‑year 2023–24 report, which gave the district an unmodified (clean) opinion on its financial statements but identified one material noncompliance in federal grant administration.
The auditor’s report noted no material weaknesses in internal financial reporting, but auditors found missing certified payroll records for federally funded construction projects subject to the Davis‑Bacon Act. The absence of required certified payroll documentation resulted in approximately $1.2 million in questioned costs, the audit said. District staff said there was no evidence workers were underpaid but that retention of documentation was insufficient.
Why it matters: A clean financial statement opinion is uncommon and indicates that the district’s books and reported balances are materially correct. The Davis‑Bacon finding is significant because federal grant compliance issues can lead to questioned costs, required corrective action and future monitoring by grantors.
District response Officials told the board they had revised bid and contract documents to include explicit Davis‑Bacon provisions, clarified roles and responsibilities among Finance, Purchasing and Project Development, formalized certified payroll monitoring and planned staff training on federal grant requirements. The district submitted a formal corrective action plan to the Auditor General.
Other operational audit progress District staff also reported progress on items from an October 2024 operational audit: six of eight findings in that report had been resolved; the remaining two were marked in progress with substantial corrective steps taken (employee conduct reporting procedures and IT access removal after employee separation).
Ending The superintendent recommended acceptance of the fiscal‑year 2023–24 financial and federal single audit report; the board voted to accept the audit report at the meeting.
