EIN: 366004383
UEI: TK5CXHV4MSE1
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 5, 2022. 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 June 5, 2023 (1178 days ago).
What is a management decision? →Criteria or specific requirement (including statutory, regulatory, or other citation) All laborers and mechanics employed by contractors or subcontractors under construction contracts in excess of $2,000 financed by Federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. The District was subject to this requirement during fiscal year 2022 as a result of certain renovations that were performed. Condition During fiscal year 2022, the District began significant building renovation work requiring compliance with Wage Rate Requirements. The District did not execute signed contracts with its contractors and subcontractors evidencing their compliance with Wage Rate Requirements. Questioned Costs None. Context The District has not historical had significant capital outlay or construction projects. This deficiency in internal control resulted from activities new to the District and lacking proper controls over the related compliance requirements. Effect The District was not in compliance with the Uniform Guidance. Cause The District did not execute signed contracts with its contractors and subcontractors evidencing their compliance with Wage Rate Requirements. Recommendation The District should review all compliance requirements for its federal assistance funds and ensure controls are implemented to maintain compliance with all requirements. After the work was complete, management obtained applicable wage requirement certifications. Management's response Management agrees with this finding, Management is in the process of determining the most efficient way to add levels of review without incurring significant additional costs.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation) All laborers and mechanics employed by contractors or subcontractors under construction contracts in excess of $2,000 financed by Federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. The District was subject to this requirement during fiscal year 2022 as a result of certain renovations that were performed. Condition During fiscal year 2022, the District began significant building renovation work requiring compliance with Wage Rate Requirements. The District did not execute signed contracts with its contractors and subcontractors evidencing their compliance with Wage Rate Requirements. Questioned Costs None. Context The District has not historical had significant capital outlay or construction projects. This deficiency in internal control resulted from activities new to the District and lacking proper controls over the related compliance requirements. Effect The District was not in compliance with the Uniform Guidance. Cause The District did not execute signed contracts with its contractors and subcontractors evidencing their compliance with Wage Rate Requirements. Recommendation The District should review all compliance requirements for its federal assistance funds and ensure controls are implemented to maintain compliance with all requirements. After the work was complete, management obtained applicable wage requirement certifications. Management's response Management agrees with this finding, Management is in the process of determining the most efficient way to add levels of review without incurring significant additional costs.
2022-003 Condition: During fiscal year 2022, the District began significant building renovation work requiring compliance with Wage Rate Requirements. The District did not execute signed contract with its contractors and subcontractors evidencing their compliance with Wage Rate Requirements. Corrective Action Plan: The District will have contractors and sub-contractors submit evidence of wage rate requirements for future projects. Expected Date of Completion: Fiscal Year 2023 Contact Person: Mrs. Coretta D. Jackson, Assistant Superintendent of Business Administration and Operations.
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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