EIN: 316000900
UEI: MCNEYHAJLFC6
Audited by: CLARK SCHAEFER HACKETT
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 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 July 8, 2026 (54 days ago).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
Special Tests and Provisions – Wage Rate Requirements – Material Weakness ALN 84.425 – Education Stabilization Fund: Subprogram: ALN 84.425U COVID-19 ARP Elementary and Secondary School Emergency Relief Fund (ARP ESSER) Condition and Criteria: In accordance with 29 CFR sections 5.5 and 5.6, contractors and subcontractors are required to submit to the School District, weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During our audit of wage rate requirements, we noted the entity lacked a process to ensure certified payrolls that were required were in fact submitted, resulting in missing certified payroll submissions. Effect: Failing to receive and review certified payrolls could result in contractors and subcontractors being non-compliant with wage rate requirements. Cause: The School District lacked procedures to ensure its contractors and subcontractors were submitting weekly certified payrolls for each week work was performed. Recommendation: We recommend the School District implement procedures to track contractor and subcontractor work and subsequent submission of required certified payroll documentation. Views of Responsible Officials: See the School District’s Corrective Action Plan
Show full finding ▾Hide full finding ▴Special Tests and Provisions – Wage Rate Requirements – Material Weakness ALN 84.425 – Education Stabilization Fund: Subprogram: ALN 84.425U COVID-19 ARP Elementary and Secondary School Emergency Relief Fund (ARP ESSER) Condition and Criteria: In accordance with 29 CFR sections 5.5 and 5.6, contractors and subcontractors are required to submit to the School District, weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During our audit of wage rate requirements, we noted the entity lacked a process to ensure certified payrolls that were required were in fact submitted, resulting in missing certified payroll submissions. Effect: Failing to receive and review certified payrolls could result in contractors and subcontractors being non-compliant with wage rate requirements. Cause: The School District lacked procedures to ensure its contractors and subcontractors were submitting weekly certified payrolls for each week work was performed. Recommendation: We recommend the School District implement procedures to track contractor and subcontractor work and subsequent submission of required certified payroll documentation. Views of Responsible Officials: See the School District’s Corrective Action Plan
The School District will implement procedures to properly track contractor and subcontractor work to ensure the required certified payroll documentation is submitted to the School District. Anticipated Completion: 6/30/2025 Reponsible Contact Person: Robin Bonar, Treasurer
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
FAC accepted this audit on August 28, 2023 — management decision was due February 28, 2024.
FAC accepted this audit on May 11, 2022 — management decision was due November 11, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
FAC accepted this audit on February 12, 2020 — management decision was due August 12, 2020.
FAC accepted this audit on January 17, 2019 — management decision was due July 17, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 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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