EIN: 016000019
UEI: STA8MZVF9MM7
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 20, 2026 (30 days from today).
What is a management decision? →2024-004 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W, Elementary and Secondary School Emergency Relief Funds for the year July 1, 2023, through June 30, 2024 Criteria: In accordance with 2 CFR 200.313, property records for equipment and real property purchased with Federal funds must be maintained that include a description of the property, a serial number or other identification number, the source funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the Federal award, the location, use, and condition of the property. Condition: The Facilities Department maintains a spreadsheet of capital assets purchased with Elementary and Secondary School Emergency Relief Funds (ESSER) for assets procured through the Facilities Department. The City Finance Department also maintains a capital asset listing for financial reporting purposes, however, assets funded by grant proceeds are not separately identified in the listing. Cause: There are no formal procedures for tracking Federally funded assets. Effect: Federally funded assets are not identified and tracked. If the City were to sell a Federally funded asset, they may be required to remit some of the proceeds back to the grantor agency. Therefore, if the asset was not properly identified and tracked the City could inadvertently profit from the Federal funding. Recommendation: It is our recommendation that procedures be established for the tracking of federally funded assets. Questioned Costs: None
Management Response/Corrective Action Plan: A formal procedure will be drafted between the city and school to ensure the city is made aware of any assets that are federally funded so they can be designated as such in Munis. The school department will continue to provide the annual asset list to the city and will now include funding source notations for each asset.
2023-005
2024-005 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W, Elementary and Secondary School Emergency Relief Funds for the year July 1, 2023, through June 30, 2024 Criteria: Recipients and subrecipients that use Elementary and Secondary School Emergency Relief Funds (ESSER) for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics are subject to the Davis-Bacon Act and must meet prevailing wage requirements. Construction contracts are required to include a prevailing wage rate clause to notify the contractor or subcontractor of the requirement. Additionally, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) are required to be submitted to the City. Statement of Condition: During compliance testing, only one of the five contracts tested subject to Davis-Bacon requirements contained the necessary contract clause. Certified payrolls were not collected for any of the projects. Cause: There are no formal procedures to ensure compliance with Davis-Bacon requirements. Effect: The City is non-compliant with Davis-Bacon requirements. The City has not obtained the required assurance that its contractors are paying workers at or above the prevailing wage rates. Recommendation: It is our recommendation that procedures and controls be implemented surrounding Davis Bacon requirements. The City should incorporate the specified contract clauses into contracts subject to Davis-Bacon compliance by inserting the contract clauses in full in the contract, or by incorporating the contract clauses by reference to an addendum or bid specification. In addition, they should be collecting certified payroll from contractors to ensure contractors are paying workers at or above the prevailing wage rates. Questioned Costs: None
Management Response/Corrective Action Plan: The city and school will draft formal compliance procedures to ensure Davis-Bacon wages are met. These procedures will start with having our attorney’s construct a contract specific to federally funded projects that contains necessary language for Davis-Bacon compliance. The Augusta School Department has maintained consistent compliance with Davis-Bacon Act requirements. These requirements are integrated into their bid process regularly and are fully implemented. Going forward, the formal procedure will include that we are to require a signed copy of the contractor’s payroll be sent to us for each week the contract work is performed.
2023-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2025, which was (324 days ago).
What is a management decision? →2023-004 U.S. Department of the Treasury, Assistance Listing #21.027, State and Local Fiscal Recovery Fund for the year July 1, 2022 through June 30, 2023 Criteria: The City of Augusta is required to submit annual reports of project expenditures for the State and Local Fiscal Recovery Fund for the period of April 1st through March 31st. The reports detail out cumulative obligation and expenditures and current period obligations and expenditures by budgeted project. The annual report for the year ending March 31, 2023 was due June 30, 2023. Condition: The annual report due June 30, 2023 was not submitted to Treasury.gov until August 30, 2023. In addition, current period obligations and expenditures included fiscal year 2022 activity. Only fiscal year 2023 expenditures and obligations should be reported in the current period line item. Cause: During a period of staff turnover at the City there was no third party review of reporting prior to submitting reports to Treasury.gov to ensure accuracy and completeness of the reported expenditures. Effect: Expenditures reported to Treasury.gov were reported late, therefore they weren’t included in the Treasury’s public reporting of State and Local Fiscal Recovery Funds through March 31, 2023. In addition, current period expenditures were over reported to the Treasury. Recommendation: It is our recommendation that controls be established to assign backup reporting personnel and to create a report tracking mechanism to ensure that required reporting is completed within the report deadline. We also recommend that another individual within the accounting department review Federal reports for accuracy and completeness prior to submission.
Management Response/Corrective Action Plan: Auditor recommendations were put into place for fiscal year 2024. The report was reviewed by the Deputy Finance Director and submitted on time.
2023-005 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the year July 1, 2022 through June 30, 2023 Criteria: In accordance with 2 CFR 200.313, property records for equipment and real property purchased with Federal funds must be maintained that include a description of the property, a serial number or other identification number, the source funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the Federal award, the location, use, and condition of the property. Condition: The Facilities Department maintains a spreadsheet of capital assets purchased with Elementary and Secondary School Emergency Relief Funds (ESSER) funds for assets procured through the Facilities Department. The City Finance Department also maintains a capital asset listing for financial reporting purposes, however, assets funded by grant proceeds are not separately identified in the listing. In addition, during the audit, three assets funded with ESSER funds totaling $444,842 had not been capitalized in the City’s financial reporting system. The two lists are not cross checked to ensure all ESSER purchases have been identified. Cause: There are no formal procedures for tracking Federally funded assets. Effect: Federally funded assets are not identified and tracked. If the City were to sell a Federally funded asset, they may be required to remit some of the proceeds back to the grantor agency. Therefore, if the asset was not properly identified and tracked the City could inadvertently profit from the Federal funding. Recommendation: It is our recommendation that procedures be established for the tracking of federally funded assets.
Management Response/Corrective Action Plan: A formal procedure will be drafted between the city and school to ensure the city is made aware of any assets that are federally funded so they can be designated as such in Munis. The school department will continue to provide the annual asset list to the city and will now include funding source notations for each asset.
2023-006 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the year July 1, 2022 through June 30, 2023 Criteria: Recipients and subrecipients that use Elementary and Secondary School Emergency Relief Funds (ESSER) for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics are subject to the Davis-Bacon Act and must meet prevailing wage requirements. Construction contracts are required to include a prevailing wage rate clause to notify the contractor or subcontractor of the requirement. Additionally, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) are required to be submitted to the City. Statement of Condition: During compliance testing, only one of the three contracts tested subject to Davis-Bacon requirements contained the necessary contract clause. Certified payrolls were not collected for any of the projects. Cause: There are no formal procedures to ensure compliance with Davis-Bacon requirements. Effect: The City is non-compliant with Davis-Bacon requirements. The City has not obtained the required assurance that its contractors are paying workers at or above the prevailing wage rates. Recommendation: It is our recommendation that procedures and controls be implemented surrounding Davis Bacon requirements. The City should incorporate the specified contract clauses into contracts subject to Davis-Bacon compliance by inserting the contract clauses in full in the contract, or by incorporating the contract clauses by reference to an addendum or bid specification.
Management Response/Corrective Action Plan: The city and school will draft formal compliance procedures to ensure Davis-Bacon wages are met. These procedures will start with having our attorney’s construct a contract specific to federally funded projects that contains necessary language for Davis-Bacon compliance. The Augusta School Department has maintained consistent compliance with Davis-Bacon Act requirements. These requirements are integrated into their bid process regularly and are fully implemented. Going forward, the formal procedure will include that we are to require a signed copy of the contractor’s payroll be sent to us for each week the contract work is performed.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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