"The following practices may lead to violations under the DBRA, resulting in failure to pay the applicable prevailing wage rate ... [1] Misclassifying laborers and mechanics for the type of work performed; [2] Failing to obtain prior approval from the [DOL] for unfunded fringe benefit plans; [3] Failing to annualize (or incorrectly annualizing) the hourly equivalent of fringe benefit amounts ... [4] Paying hourly rates and/or fringe benefit amounts pursuant to a Collective Bargaining Agreement (CBA), where the CBA specifies rates lower than those required in the applicable wage determination; and [5] Improperly taking credit towards fringe benefit obligations for certain expenses"

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