EIN: 396003202
UEI: R5YXLYMM5FJ8
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 2023. 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 16, 2023 (1136 days ago).
What is a management decision? →We tested a sample of 40 disbursements for the grant program. Compliance with the Davis Bacon Act was required for 2 expenditures paid for the construction of playgrounds using federal COVID-19 Education Stabilization Funds. The District's Building Services department did not include the required Davis Bacon Act language in the construction contracts. Therefore, documentation supporting payment of prevailing wages was not obtained by Building Services prior to payment of the contrator's invoices. The District grant accounting manager followed up with Building Services and the vendor to obtain the required certified payrolls for auditor review. Cause: District Building Services individuals responsible for overseeing the construction project did not follow District procedures and communications requiring inclusion of the Davis Bacon Act language in the contracts and the subsequent review of certified contractor payrolls. Effect: Eligible costs may be disallowed by the Wisconsin Department of Public Instruction, or the U.S Department of Education. Recommendation: Prevailing wage documents should be obtained and reviewed in a timely manner.
Show full finding ▾Hide full finding ▴Finding 2022-003 - Davis-Bacon Prevailing Wage Requirement Federal program information: Funding agency: U.S. Department of Education Title: COVID-19 Education Stabilization Fund AL number: 84.425 Award year and number: 2022-133269-DPI-ESSERFII-163 Criteria: 2 CFR Appendix II to Part 200 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires all construction contracts in excess of $2,000 awarded by a non-federal entity to include a provision for compliance with the Davis Bacon Act in the awarding contract. Contractors are required to pay laborers a wage rate not less than prevailing wage rates specified by the U.S. Department of Labor. The non-federal agency is required to obtain documentation, including certified payrolls, from the contractor, supporting weekly payrolls, in accordance with the Davis Bacon Act prior to payment of contractor invoices. Condition: We tested a sample of 40 disbursements for the grant program. Compliance with the Davis Bacon Act was required for 2 expenditures paid for the construction of playgrounds using federal COVID-19 Education Stabilization Funds. The District's Building Services department did not include the required Davis Bacon Act language in the construction contracts. Therefore, documentation supporting payment of prevailing wages was not obtained by Building Services prior to payment of the contrator's invoices. The District grant accounting manager followed up with Building Services and the vendor to obtain the required certified payrolls for auditor review. Cause: District Building Services individuals responsible for overseeing the construction project did not follow District procedures and communications requiring inclusion of the Davis Bacon Act language in the contracts and the subsequent review of certified contractor payrolls. Effect: Eligible costs may be disallowed by the Wisconsin Department of Public Instruction, or the U.S Department of Education. Recommendation: Prevailing wage documents should be obtained and reviewed in a timely manner.
Views of Responsible Officials and Planned Corrective Actions: The District agrees with this finding. Building Services has implemented procedures to improve the contracting process going forward. A letter will accompany any contract purchase order awarded to external vendors which lays out the requirement for compliance with Davis Bacon Act (DBA) and sets expectations upon issuing a purchase order. Building Services employees are now required to enter a signifier in the Work Order system under description starting with DBA, which will allow for approvers to pay specific attention to the purchase order and confirm receipt of DBA certified payroll documentation. Building Services will require all invoices following the DBA requirements to include certified payroll reports as an attachment to the invoice, prior to approval of the invoice for payment.
Out of the 890 Chromebooks that the District sought reimbursement for through the ECF, 258 Chromebooks were not assigned to students, school staff, or library patrons with otherwise unmet needs. The Chromebooks were kept in classrooms for primarily in school use. Known Questioned Costs: $59,856 Cause: The individuals overseeing the ECF program at the District did not follow up with the individual classrooms to ensure that the Chromes were being used primarily for off-campus educational purposes and by students, school staff, and library patrons with otherwise unmet needs. Effect: The District may have to repay the funds received as reimbursement for the purchase of the Chromebooks in question. Recommendation: District staff should review the program requirements to ensure that they only request reimbursement for items that meet the requirements of allowable activities. Views of
Show full finding ▾Hide full finding ▴Finding 2022-004 - Activities Allowed or Unallowed Federal program information: Funding agency: Federal Communications Commission Title: Emergency Connectivity Fund AL number: 32.009 Award year and number: 2022-NA Criteria: ECF Program-funded devices and services must be used primarily for off-campus educational purposes and by students, school staff, and library patrons with otherwise unmet needs. Condition: Out of the 890 Chromebooks that the District sought reimbursement for through the ECF, 258 Chromebooks were not assigned to students, school staff, or library patrons with otherwise unmet needs. The Chromebooks were kept in classrooms for primarily in school use. Known Questioned Costs: $59,856 Cause: The individuals overseeing the ECF program at the District did not follow up with the individual classrooms to ensure that the Chromes were being used primarily for off-campus educational purposes and by students, school staff, and library patrons with otherwise unmet needs. Effect: The District may have to repay the funds received as reimbursement for the purchase of the Chromebooks in question. Recommendation: District staff should review the program requirements to ensure that they only request reimbursement for items that meet the requirements of allowable activities. Views of
Views of Responsible Officials and Planned Corrective Actions: Upon reviewing our inventory records, schools had 98 devices in students' hands but not documented properly. The students had possession of the device, but the device was not checked out in inventory to the students. This has been resolved. Each Kindergarten classroom had 3 to 4 devices as spares across the 52 buildings. These were put in place to cover the enrollment of new students. When new students enrolled, they would have a device to use the same day. As we have discovered in ECF guidance, we cannot keep spares when using ECF funds for devices; we will immediately relocate the spares to students in other grade levels in need of a device so that each device is in a student?s hands for full use per ECF guidance.
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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