EIN: 262723562
UEI: JZXLHKVLXRC5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 4, 2024. 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 4, 2024 (782 days ago).
What is a management decision? →In connection with the audit procedures performed, it was noted that Hawthorn Academy failed to inform the contractor of the required Davis-Bacon prevailing wage requirements and no documentation was retained by either Hawthorn Academy or the contractor regarding the wages paid to laborers. Cause: Hawthorn Academy did not properly inform their contractor of the required Davis-Bacon requirements and no documentation was retained by either Hawthorn Academy or the contractor regarding wages paid to laborers. Effect: Hawthorn Academy is not in compliance with 84.425 Education Stabilization Funds special tests and provisions requirements. Questioned Costs: Unknown Context: In connection with the audit procedures performed, it was noted that Hawthorn Academy did not retain sufficient documentation to determine if laborers were paid Davis-Bacon prevailing wages. Repeat Finding from Prior Year: No Recommendation: Hawthorn Academy should monitor future minor remodeling, renovation or construction contracts over $2,000 and use laborers or mechanics and communicate with their contractors on the need to adhere to Davis-Bacon prevailing wage requirements and sufficient documentation should be maintained regarding the wages paid to laborers. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C, 84.425D and 84.425U, S425C210031, S425D210032, S425U210032 Special Tests and Provisions Material Weakness in Internal Control over Compliance and Compliance Criteria: Hawthorn Academy should have policies and procedures in place to ensure that the minor remodeling, renovation or construction contracts over $2,000 and use laborers or mechanics adhere to Davis-Bacon prevailing wage requirements. Condition: In connection with the audit procedures performed, it was noted that Hawthorn Academy failed to inform the contractor of the required Davis-Bacon prevailing wage requirements and no documentation was retained by either Hawthorn Academy or the contractor regarding the wages paid to laborers. Cause: Hawthorn Academy did not properly inform their contractor of the required Davis-Bacon requirements and no documentation was retained by either Hawthorn Academy or the contractor regarding wages paid to laborers. Effect: Hawthorn Academy is not in compliance with 84.425 Education Stabilization Funds special tests and provisions requirements. Questioned Costs: Unknown Context: In connection with the audit procedures performed, it was noted that Hawthorn Academy did not retain sufficient documentation to determine if laborers were paid Davis-Bacon prevailing wages. Repeat Finding from Prior Year: No Recommendation: Hawthorn Academy should monitor future minor remodeling, renovation or construction contracts over $2,000 and use laborers or mechanics and communicate with their contractors on the need to adhere to Davis-Bacon prevailing wage requirements and sufficient documentation should be maintained regarding the wages paid to laborers. Views of Responsible Officials: Management agrees with this finding.
Finding Summary: Hawthorn Academy is required to adhere to Davis-Bacon prevailing wage requirements on all program expenditures relating to minor remodeling, renovation or construction contracts over $2,000 and use laborers or mechanics. Hawthorn Academy failed to inform their contractor of this requirement and as a result no documentation was retained by either Hawthorn Academy or the contractor on the wages paid to laborers who worked on the carpet removal and installation project. Responsible Individuals: Accountant and Lead Director Corrective Action Plan: Management will keep better track of which program expenditures are relating to such contracts noted above and inform contractors of the Davis-Bacon prevailing wage requirements and require them to provide sufficient documentation to test the wages paid to their laborers and ensure they are adhering to Davis-Bacon prevailing wage requirements. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next fiscal period.
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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