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)
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.