related benefits. Communities also suffer because misclassification results in lower tax revenues for Federal, State, and local governments. (12) In 2000, the Department of Labor commissioned a study to determine the extent of misclassification, and found that up to 30 percent of audited firms had employees misclassified as independent contractors. (13) In light of the intended Federal investment for military construction projects for fiscal year 2020, it is appropriate to investigate the compliance of the Corps of Engineers with the requirements of the Davis-Bacon Act. 3. GAO study (a) Study required The Comptroller General of the United States shall conduct a study on the contracting practices of the Corps of Engineers, with a specific focus on how the Corps of Engineers complies with and enforces the requirement to pay prevailing wages on federally financed construction jobs, as required by subchapter IV of chapter 31 of title 40, United States Code (commonly referred to as the Davis-Bacon Act). The study shall consider the following: (1) Any programs or protocols the Corps of Engineers has in place for the purpose of carrying out its Davis-Bacon Act enforcement obligations as set forth in the Federal Acquisition Regulation. (2) Any programs or protocols the Corps of Engineers has in place for the purpose of identifying and addressing independent contractor misclassification on projects subject to the Davis-Bacon Act. (3) The frequency with which the Corps of Engineers conducts site visits on each covered project to monitor Davis-Bacon Act compliance. (4) The frequency with which the Corps of Engineers monitors certified payroll reports submitted by contractors and subcontractors on each covered project. (5) Whether the Corps of Engineers accepts and investigates complaints of Davis-Bacon Act violations submitted by third parties, such as contractors and workers’ rights organizations. (6) Whether the Corps of Engineers maintains a database listing all contractors and subcontractors who have, in one way or