EIN: 346001858
UEI: HYVDRJDHLU24
Audited by: Ohio Auditor of State Keith Faber
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 14, 2026 (59 days ago).
What is a management decision? →FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on January 23, 2023 — management decision was due July 23, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
2 CFR - ? 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 described in the following paragraphs: (a) Section 1606 of the Recovery Act requires that 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 the 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. The District expended $495,860 of its ESSER I and II federal grant funds for the installation of air purifier systems and HVAC upgrades to all District buildings. The District?s contract with a local HVAC vendor for these updates did not include a provision to ensure the contactor complied with requirements for wage rate requirements. Additionally, the District could not provide support that weekly certified payroll were provided by the contractor. Failure to notify contractors of the wage rate requirements may result in noncompliance with the prevailing wage requirements as well as potentially reduced future federal funding. The District should 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.
Show full finding ▾Hide full finding ▴2 CFR - ? 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 described in the following paragraphs: (a) Section 1606 of the Recovery Act requires that 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 the 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. The District expended $495,860 of its ESSER I and II federal grant funds for the installation of air purifier systems and HVAC upgrades to all District buildings. The District?s contract with a local HVAC vendor for these updates did not include a provision to ensure the contactor complied with requirements for wage rate requirements. Additionally, the District could not provide support that weekly certified payroll were provided by the contractor. Failure to notify contractors of the wage rate requirements may result in noncompliance with the prevailing wage requirements as well as potentially reduced future federal funding. The District should 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 Board of Education will revise policy 8.18 ?Procurement with Federal Grants/Funds? to include specific verbiage to have any contract that exceeds $2,000 for the ?construction, alteration, or repair? to abide by the Davis Bacon Act.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
FAC accepted this audit on January 11, 2017 — management decision was due July 11, 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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