When your project falls under the Inflation Reduction Act (IRA), auditors will review both prevailing wage compliance and apprenticeship compliance. Knowing what documents they expect helps you stay audit-ready and avoid penalties.
What Auditors Look For
1. Certified Payroll Records
WH-347 payroll reports showing all employees, wages, and classifications
WH-357 Apprentice & Trainee Worksheet confirming apprentice registration and wage progression
2. Apprenticeship Documentation
Signed Apprenticeship Agreements (Form 671) for every registered apprentice
Appendix A wage schedules and training outlines
Davis-Bacon Certificates (renewed every 90 days)
3. Apprentice-to-Journeyman Ratios
Verified through certified payroll
Must meet 1:1 supervision requirement (unless otherwise stated in program standards or the work state has published a stricter ratio for the occupation, in which case the state's ratio overrides Apprentix's standard)
Ratio compliance is checked daily, not just at project closeout
4. Apprentice Labor Hours
At least 15% of total project labor hours must be performed by registered apprentices (10% for projects started before 2024)
Auditors compare payroll hours to apprenticeship records to confirm compliance
5. Participation Requirement
Contractors with 4+ employees must employ at least one apprentice
Verified by reviewing crew size on payroll reports and apprentice enrollment
6. Recordkeeping
All compliance documentation must be retained for 7 years
Includes payroll, apprenticeship agreements, wage determinations, and proof of ratio compliance
Apprentix vs. Auditors
Apprentix ensures apprentices are registered, hours are logged, agreements are stored, and Davis-Bacon certificates are tracked.
Auditors verify payroll accuracy, ratios, wage compliance, and total apprentice participation.
Together, these systems ensure you’re ready when the DOL or IRS reviews your project.
✅ Tip: Use Apprentix for apprenticeship-side compliance and your payroll provider for certified payroll. Keep both aligned to pass audits smoothly.