EIN: 310731712
UEI: CULGSERX5635
Audited by: Keith Faber, Auditor of State
Oversight agency: 84 [Department of Education]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 6, 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 December 6, 2026 (82 days from today).
What is a management decision? →FAC accepted this audit on June 6, 2025 — management decision was due December 6, 2025.
2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200. Thus, this section gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE, except as otherwise noted in that section. 2 CFR Part 200, Appendix II(D) states all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141–3144, 3146, and 3147. 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). During fiscal year 2024 the District adjusted a total of $39,725 in salaries and equipment costs initially paid from the Permanent Improvement Fund (non-federal fund) to the ESSER Fund (federal fund) for a portion of the Evaporator and Condenser replacement project. The required prevailing wage language was not included in a project contract even though $9,051 was paid for salaries related to the project. Due to a lack of proper internal controls, the District failed to include clauses concerning prevailing wage rates in the related project quote. Failure to have effective controls in place over wage-rate requirements may result in the District and its contractors or subcontractors failing to pay prevailing wages when required by Federal law and could result in reduction of future Federal funding or other sanctions imposed by Federal grantors. When required by Federal grant legislation, the District should ensure construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements.
Show full finding ▾Hide full finding ▴2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200. Thus, this section gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE, except as otherwise noted in that section. 2 CFR Part 200, Appendix II(D) states all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141–3144, 3146, and 3147. 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). During fiscal year 2024 the District adjusted a total of $39,725 in salaries and equipment costs initially paid from the Permanent Improvement Fund (non-federal fund) to the ESSER Fund (federal fund) for a portion of the Evaporator and Condenser replacement project. The required prevailing wage language was not included in a project contract even though $9,051 was paid for salaries related to the project. Due to a lack of proper internal controls, the District failed to include clauses concerning prevailing wage rates in the related project quote. Failure to have effective controls in place over wage-rate requirements may result in the District and its contractors or subcontractors failing to pay prevailing wages when required by Federal law and could result in reduction of future Federal funding or other sanctions imposed by Federal grantors. When required by Federal grant legislation, the District should ensure construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements.
Prior to adjusting the expenses related to the evaporator and condenser replacement project to the ESSER Fund, the District conducted due diligence to ensure compliance with Davis-Bacon prevailing wage requirements, as mandated by federal law. Although the initial project quote did not include the required prevailing wage language, the District verified that the wages paid were in accordance with the applicable prevailing wage standards. Furthermore, ESSER guidelines permitted allowable expenditures retroactive to 2020, and the adjustment was made in accordance with those provisions. Moving forward, the District will strengthen its internal controls and procurement procedures to ensure all federally funded contracts include the required prevailing wage clauses.
2023-002
FAC accepted this audit on September 17, 2024 — management decision was due March 17, 2025.
2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200. Thus, this section gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE, except as otherwise noted in that section. 2 CFR Part 200, Appendix II(D) states all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141–3144, 3146, and 3147. 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). 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 200.326). The District entered into a contract for the removal of a playground surface which was paid from the ESSER fund. The contract had the Davis Bacon prevailing wage language, but certified payrolls were not provided. Lack of effective controls led to the District's failure to obtain weekly certified payroll reports from the contractor or subcontractors on a weekly basis. Failure to have effective controls in place over wage-rate requirements may result in the District and its contractors or subcontractors failing to pay prevailing wages when required by Federal law and could result in reduction of future Federal funding or other sanctions imposed by Federal grantors. When required by Federal grant legislation, the District should ensure prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. Further, the District should ensure certified payroll reports are provided weekly by the contractor.
Show full finding ▾Hide full finding ▴2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200. Thus, this section gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE, except as otherwise noted in that section. 2 CFR Part 200, Appendix II(D) states all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141–3144, 3146, and 3147. 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). 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 200.326). The District entered into a contract for the removal of a playground surface which was paid from the ESSER fund. The contract had the Davis Bacon prevailing wage language, but certified payrolls were not provided. Lack of effective controls led to the District's failure to obtain weekly certified payroll reports from the contractor or subcontractors on a weekly basis. Failure to have effective controls in place over wage-rate requirements may result in the District and its contractors or subcontractors failing to pay prevailing wages when required by Federal law and could result in reduction of future Federal funding or other sanctions imposed by Federal grantors. When required by Federal grant legislation, the District should ensure prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. Further, the District should ensure certified payroll reports are provided weekly by the contractor.
District will ensure compliance by prevailing wage documentation will be provided to the district with the original pay app request.
FAC accepted this audit on May 8, 2023 — management decision was due November 8, 2023.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 9, 2020 — management decision was due September 9, 2020.
FAC accepted this audit on March 7, 2019 — management decision was due September 7, 2019.
FAC accepted this audit on January 30, 2018 — management decision was due July 30, 2018.
FAC accepted this audit on February 27, 2017 — management decision was due August 27, 2017.
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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