EIN: 316000973
UEI: WYKMYUND1FF5
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 27, 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 27, 2026 (35 days ago).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
2022-001 Wage Rate Requirements ? Significant Deficiency and Noncompliance ALN 84.425D ? Elementary and Secondary School Emergency Relief Fund ALN 84.425U ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) ALN 84.425W ? American Rescue Plan ? Elementary and Secondary School Emergency Relief ?Homeless Children and Youth Condition and Criteria: In accordance with 29 CFR sections 5.5 and 5.6, contractors and subcontractors are required to submit to the entity, 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 District?s contract with a certain vendor included the purchase of ionization equipment and labor costs associated with the installation of the equipment did not include a provision to ensure the contactor complied with Federal Prevailing wage rate requirements. Although, the labor portion of the contract was not material to the program, the District could not provide support that weekly certified payroll documents were provided by the contractor. Effect: Failing to receive and review certified payrolls could result in contractors and subcontractors being non-compliant with wage rate requirements. Cause: The District?s contract with this vendor did not include a provision to ensure the contactor complied with Federal Prevailing wage rate requirements. The District lacked procedures to ensure its contractors and subcontractors were submitting weekly certified payrolls for each week work was performed. Recommendation: We recommend the District develop and implement procedures to ensure that, when required by Federal program legislation, all contracts include a provision for compliance with Federal Prevailing wage rate requirements. In addition, we recommend the District implement procedures to ensure tracking of contractor and subcontractor work and subsequent submission of required certified payroll documentation. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-001 Wage Rate Requirements ? Significant Deficiency and Noncompliance ALN 84.425D ? Elementary and Secondary School Emergency Relief Fund ALN 84.425U ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) ALN 84.425W ? American Rescue Plan ? Elementary and Secondary School Emergency Relief ?Homeless Children and Youth Condition and Criteria: In accordance with 29 CFR sections 5.5 and 5.6, contractors and subcontractors are required to submit to the entity, 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 District?s contract with a certain vendor included the purchase of ionization equipment and labor costs associated with the installation of the equipment did not include a provision to ensure the contactor complied with Federal Prevailing wage rate requirements. Although, the labor portion of the contract was not material to the program, the District could not provide support that weekly certified payroll documents were provided by the contractor. Effect: Failing to receive and review certified payrolls could result in contractors and subcontractors being non-compliant with wage rate requirements. Cause: The District?s contract with this vendor did not include a provision to ensure the contactor complied with Federal Prevailing wage rate requirements. The District lacked procedures to ensure its contractors and subcontractors were submitting weekly certified payrolls for each week work was performed. Recommendation: We recommend the District develop and implement procedures to ensure that, when required by Federal program legislation, all contracts include a provision for compliance with Federal Prevailing wage rate requirements. In addition, we recommend the District implement procedures to ensure tracking of contractor and subcontractor work and subsequent submission of required certified payroll documentation. Views of Responsible Officials: See Corrective Action Plan.
Finding Number: 2022-001 Planned Corrective Action: The District has added additional language to the federal procurement checklist to ensure that all federal contracts are compliant with Federal Prevailing wage rate requirements. Anticipated Completion Date: Immediately Responsible Contact Person: Nicole Cottrell, cottrellnl@scsdoh.org, (937) 505-2825
FAC accepted this audit on March 1, 2022 — management decision was due September 1, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on January 26, 2020 — management decision was due July 26, 2020.
FAC accepted this audit on January 17, 2019 — management decision was due July 17, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 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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