EIN: 134289579
UEI: SZBAFPNY51L7
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 2023. 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 July 22, 2023, which was (1125 days ago).
What is a management decision? →Identification of federal program: US DEPARTMENT OF EDUCATION 84.425D and 84.425U, Education Stabilization Fund Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction) (2 CFR section 200.327; Appendix II.D. to 2 CFR Part 200). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.327). Condition: An LEA must use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics that must meet Davis-Bacon prevailing wage requirements. Cause: USI failed to timely notify a certain contractor about the Davis-Bacon Act contract clause requirements related to the prevailing wage rate for contractors and subcontractors. Potential effect: This certain contractor may not have used the appropriate prevailing wage rate for contractors and subcontractors. Questioned costs: None. Context: A total sample of one (1) item related to a certain contractors HVAC project was selected as a part of allowable cost testing for the Education Stabilization Fund. Although the contractor did not include the appropriate prevailing wage rate clauses within the construction contracts, the contractor was able to provide certified payroll totals for the period under audit. However, the certified payrolls were not provided weekly, as required, they were provided after the project was complete. Recommendation: We recommend that USI provide timely communication related to the prevailing wage rate requirements for contracts with future contractors. USI should also ensure that the proper prevailing wage rate clauses are included in future contracts. Views of Responsible Officials: See attached Corrective Action Plan.
CORRECTIVE ACTION PLAN December 13, 2022 To: U.S. Department of Education Avondale Meadows Academy, Inc. d/b/a United Schools of Indianapolis respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt CPAs, Inc. 5342 West Vermont Street Indianapolis, IN 46224 Audit period: Finding 2022-001 Identification of federal program: US DEPARTMENT OF EDUCATION 84.425D and 84.425U, Education Stabilization Fund Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction) (2 CFR section 200.327; Appendix II.D. to 2 CFR Part 200). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.327). Condition: An LEA must use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics that must meet Davis-Bacon prevailing wage requirements. Potential effect: This certain contractor may not have used the appropriate prevailing wage rate for contractors and subcontractors. Questioned costs: None. Context: A total sample of one (1) item related to a certain contractors HVAC project was selected as a part of allowable cost testing for the Education Stabilization Fund. Although the contractor did not include the appropriate prevailing wage rate clauses within the construction contracts, the contractor was able to provide certified payroll totals for the period under audit. However, the certified payrolls were not provided weekly, as required, they were provided after the project was complete. Cause: USI failed to timely notify a certain contractor about the Davis-Bacon Act contract clause requirements related to the prevailing wage rate for contractors and subcontractors. www.unitedschoolsindy.org ~ 3980 Meadows Drive, Indianapolis, IN 46205 ~ 317.550.3363 Recommendation: We recommend that USI provide timely communication related to the prevailing wage rate requirements for contracts with future contractors. USI should also ensure that the proper prevailing wage rate clauses are included in future contracts. At the time of requesting a bid for services, management will notify all future contractors of the need for prevailing wage rate requirements and the clauses to be included in the contracts. If the U.S. Department of Justice has questions regarding this plan, please call Janie Seivers at 317.550.3363. Sincerely yours, Janie Seivers, Director of Business Affairs
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2020. 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 June 17, 2021, which was (1890 days ago).
What is a management decision? →Criteria: An LEA must serve eligible schools or attendance areas in rank order according to their percentage of poverty (Title I, Section 1113). Eligibility for Title I in Indiana is determined on the Eligible School Summary of the Title I application. Enrollment and Poverty numbers are automatically pulled from the Indiana Department of Education?s (IDOE) Official Pupil Enrollment (PE) count for each school into the Eligible School Summary page of the Title I application. These numbers are used to calculate percent poverty which is then used to rank schools for Title I eligibility. Schools are required to maintain enrollment data for students. The collection of Real Time data is required under IC 20-19-3-9-4. IDOE is required to obtain and maintain information in such a manner that permits any person with authorization to accurately determine where a student is enrolled and attending classes within two (2) regular instructional days of the date of inquiry. Schools are required to submit RT data at least once per week. This is done through a file upload to the Title I Application Center. Condition: Poverty level determination by student is based on information provided by parents on the application for free and reduced lunch. Students who qualify for government assistance receive direct certification which is determined using an IDOE database. The Business Manager pulls and enters direct certification data as well as processes, approves and enters free and reduced lunch application data into the School?s student database software. USI?s student database software is used to generate the data that is uploaded to the Title I Application Center. USI was unable to provide free and reduced lunch applications for some of the non-direct certification students tested (see context below). Cause: USI does not have a monitoring control whereby individual student eligibility and required supporting documentation is periodically reviewed. Potential effect: USI may have reported inaccurate poverty-level information to IDOE. Questioned costs: Unknown. Context: A total sample of forty (40) students classified as poverty eligible within the USI system were tested. Twenty (20) of the forty (40) students tested were non-direct certification. USI was unable to provide the free and reduced lunch application for two (2) of the twenty (20) non-direct certification students. Recommendation: We recommend that USI implement an electronic document retention solution where by applications are stored at the time they are processed. Views of Responsible Officials: See attached Corrective Action Plan.
Audit Period: The findings from the fiscal year ended 202 schedule of findings and questioned costs are discussed below. the findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2020-001 US DEPARTMENT OF EDUCATION 84.010, Title I, Part A, Grants to Local Education Agencies, Recommendation: We recommend that USI implement an electronic document and retention solution whereby applications are stored at the time free and reduced lunch applications are processed. Action taken: We concur with the recommendation, and it was implemented effective 10/7/2020. If the US Department of Education has questions regarding this plan, please call Janie Seivers at 317.608.0477.
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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