EIN: 346000888
UEI: MLA1SCM2JK66
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 May 3, 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 November 3, 2024 (666 days ago).
What is a management decision? →FAC accepted this audit on May 4, 2023 — management decision was due November 4, 2023.
2 CFR ? 3474.1 provides that 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. Appendix II to 2 CFR part 200, Paragraph D states that all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following: (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, ?Labor Standards Provisions Applicable to Contracts 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 wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. The District entered into a contract with SCG Fields LLC for upgrades to their Stadium. During fiscal year 2022, the District paid SCG Fields $1,290,226 with Elementary and Secondary School Emergency Relief (ESSER II) Fund (Assistance Listing #84.425A) monies. These expenditures included contractor labor charges for periods prior to June 30, 2022. However, due to the lack of formal controls and procedures, the District did not obtain the required weekly certified payroll information for this contractor. This weakness resulted in the District being non-compliant with the aforementioned federal codes and could result in future reductions or loss of federal funding. The District should ensure certified payroll reports are provided weekly by contractors. The District should obtain the necessary information from contractors to document compliance with program requirements and, if contractors fail to comply, the District has an obligation under Appendix II to 2 CFR part 200 to report all suspected or reported violations to the Federal awarding agency.
Show full finding ▾Hide full finding ▴2 CFR ? 3474.1 provides that 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. Appendix II to 2 CFR part 200, Paragraph D states that all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following: (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, ?Labor Standards Provisions Applicable to Contracts 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 wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. The District entered into a contract with SCG Fields LLC for upgrades to their Stadium. During fiscal year 2022, the District paid SCG Fields $1,290,226 with Elementary and Secondary School Emergency Relief (ESSER II) Fund (Assistance Listing #84.425A) monies. These expenditures included contractor labor charges for periods prior to June 30, 2022. However, due to the lack of formal controls and procedures, the District did not obtain the required weekly certified payroll information for this contractor. This weakness resulted in the District being non-compliant with the aforementioned federal codes and could result in future reductions or loss of federal funding. The District should ensure certified payroll reports are provided weekly by contractors. The District should obtain the necessary information from contractors to document compliance with program requirements and, if contractors fail to comply, the District has an obligation under Appendix II to 2 CFR part 200 to report all suspected or reported violations to the Federal awarding agency.
Finding Number: 2022-002 Prevailing Wage Rate Requirement This district is aware of the Prevailing Wage Rate Requirements. The auditors actually tested two vendors, Gardiner and SCG Fields. The Prevailing Wage documentation for Gardiner was reviewed and the district was compliant. In the case of SCG Fields, a different employee was overseeing this project. This employee attended all weekly meetings for SCG Fields where construction costs, including wages and construction updates were discussed. On a monthly basis invoices were received from the vendor which were reviewed and signed off by the manager. The manager did not have the weekly copies of the wages in his file cabinet because the supervisor with whom he met on a weekly basis has the copies In his file cabinet. At this time the District is in possession of the weekly prevailing wage payroll reports. Also, the Finding stated that $1,290,226 was paid to SCG Fields. That is true, however, approximately $191,400 were gross wages, which represents approximately 15% of the total amount paid in fiscal year 2022 for gross wages. Corrective Action Plan 1. All copies of the weekly payroll are now in the office of the Business and Operations Manager. 2. Copies of the Prevailing Wage Payroll are being emailed weekly. Anticipated Completion Date: This plan went into effect immediately, March 2023 Responsible Contact Person: Diana C. Whitt
FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
FAC accepted this audit on September 7, 2021 — management decision was due March 7, 2022.
FAC accepted this audit on May 4, 2020 — management decision was due November 4, 2020.
FAC accepted this audit on June 20, 2019 — management decision was due December 20, 2019.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
GSA_MIGRATION
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2016-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2015-005
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
2015-006
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