EIN: 316400423
UEI: GT52CELQJA68
Audited by: Keith Faber, Auditor of State of Ohio
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 June 30, 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 30, 2026 (122 days from today).
What is a management decision? →FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
Title of Finding: Approval and Prevailing Wage Rate Requirements Finding Number: 2022-001 Assistance Listing Number and Title: AL # 84.425D ? Elementary and Secondary School Emergency Relief (ESSER) Fund Federal Award Identification Number / Year: 2021/2022 Federal Agency: U.S. Department of Education Compliance Requirement: N. Special Tests and Provisions ? Wage Rate Requirements Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Noncompliance/Significant Deficiency 2 CFR Section 3474.1 gives regulatory effect to the Department of Education for Appendix II to 2 C.F.R. Section 200 Paragraph D which states: (D) Davis-Bacon Act, as amended (40 USC. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by nonfederal entities must include a provision for compliance with Davis-Bacon Act (40 USC. 3141-3144 and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, ?Labor Standards Provision Applicable to Contract Covering Federally Financed and Assisted Construction?). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. 2 CFR Section 176.190 Award term ? Wage rate requirements under Section 1606 of the Recovery Act indicates when issuing announcements or requesting applications for Recovery Act programs or activities that may involve construction, alteration, maintenance or repair the agency shall use the award term to describe in the following paragraphs: (a) Section 1606 of the Recovery Act requires all laborers and mechanics employed by contractors and subcontractors on projects funded directly by or assisted in whole or in part by and through the Federal Government pursuant to Recovery Act shall be paid wages at rates not less than those prevailing on projects of a character similar in the locality as determined by the Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code. During fiscal year 2022, the District used a portion of ESSER funds for two projects related to 1) cooling system purchase and installation, and 2) health lab renovations. Both contracts required compliance with Davis-Bacon prevailing wage requirements which was communicated by the District to the related contractors. However, the District did not require weekly certified payroll documents from these contractors to monitor compliance with prevailing wage. As auditors, we are not expected to determine whether prevailing wage rates were paid. We recommend the District ensure contracts for construction in excess of $2,000 contain a provision the contractor comply with the Wage Rate Requirements and ensure certified payroll reports are provided weekly by the contractor. The District should obtain the necessary information from the contractor to document compliance with the program requirements and if the contractor failed to comply then the District has an obligation under 29 CFR Part 5 to report all suspected or reported violations to the Federal awarding agency.
Show full finding ▾Hide full finding ▴Title of Finding: Approval and Prevailing Wage Rate Requirements Finding Number: 2022-001 Assistance Listing Number and Title: AL # 84.425D ? Elementary and Secondary School Emergency Relief (ESSER) Fund Federal Award Identification Number / Year: 2021/2022 Federal Agency: U.S. Department of Education Compliance Requirement: N. Special Tests and Provisions ? Wage Rate Requirements Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No Noncompliance/Significant Deficiency 2 CFR Section 3474.1 gives regulatory effect to the Department of Education for Appendix II to 2 C.F.R. Section 200 Paragraph D which states: (D) Davis-Bacon Act, as amended (40 USC. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by nonfederal entities must include a provision for compliance with Davis-Bacon Act (40 USC. 3141-3144 and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, ?Labor Standards Provision Applicable to Contract Covering Federally Financed and Assisted Construction?). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. 2 CFR Section 176.190 Award term ? Wage rate requirements under Section 1606 of the Recovery Act indicates when issuing announcements or requesting applications for Recovery Act programs or activities that may involve construction, alteration, maintenance or repair the agency shall use the award term to describe in the following paragraphs: (a) Section 1606 of the Recovery Act requires all laborers and mechanics employed by contractors and subcontractors on projects funded directly by or assisted in whole or in part by and through the Federal Government pursuant to Recovery Act shall be paid wages at rates not less than those prevailing on projects of a character similar in the locality as determined by the Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code. During fiscal year 2022, the District used a portion of ESSER funds for two projects related to 1) cooling system purchase and installation, and 2) health lab renovations. Both contracts required compliance with Davis-Bacon prevailing wage requirements which was communicated by the District to the related contractors. However, the District did not require weekly certified payroll documents from these contractors to monitor compliance with prevailing wage. As auditors, we are not expected to determine whether prevailing wage rates were paid. We recommend the District ensure contracts for construction in excess of $2,000 contain a provision the contractor comply with the Wage Rate Requirements and ensure certified payroll reports are provided weekly by the contractor. The District should obtain the necessary information from the contractor to document compliance with the program requirements and if the contractor failed to comply then the District has an obligation under 29 CFR Part 5 to report all suspected or reported violations to the Federal awarding agency.
The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the requirements to pay laborers not less than one time a week and submit weekly payroll records to the District. 2. The District will present a schedule with a list of items that need to be submitted to the contractor. 3. The Treasurer or designee will monitor timely receipts of the payroll details and check for completeness ? then log the receipt of each item presented on the Contractor Log for each project. 4. As invoices are presented for payment, the Treasurer or designee will compare the date on the invoice to the payroll record log to ensure that all required documents have been received, checked for compliance and logged. 5. If all records have been received and noted, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. 6. If all payroll records have not been received, the invoice will be returned to the vendor with a clear explanation of reason and a list of items that are missing. 7. Once all items are received and compliant, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. Anticipated Completion Date: These procedures will be put into place immediately; all projects in process will be addressed to ensure these compliance procedures are implement and documents are received prior to issuance of future payments. Responsible Contact Person: Terri Eyerman, Treasurer
FAC accepted this audit on February 13, 2022 — management decision was due August 13, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on February 26, 2017 — management decision was due August 26, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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