EIN: 396031442
UEI: WBTMGF9UKNL5
Audited by: JOHNSON BLOCK & COMPANY, INC.
Oversight agency: 10 [Department of Agriculture]
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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 February 16, 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 August 16, 2026 (23 days ago).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $212,979. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. The District did verify that prevailing wage rates were paid by the contractor during the project; however, they did not obtain certified payrolls. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $212,979 Auditor?s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward.
Show full finding ▾Hide full finding ▴2022-003 ? Education Stabilization Fund ? Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $212,979. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. The District did verify that prevailing wage rates were paid by the contractor during the project; however, they did not obtain certified payrolls. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $212,979 Auditor?s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward.
2022-003- Education Stabilization Fund - Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a prov1s1on that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance ( certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $212,979. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. The District did verify that prevailing wage rates were paid by the contractor during the project; however, they did not obtain certified payrolls. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $212,979 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Ashley Dake Anticipated Completion: June 30, 2023
FAC accepted this audit on April 7, 2022 — management decision was due October 7, 2022.
FAC accepted this audit on March 3, 2021 — management decision was due September 3, 2021.
The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with the Uniform Guidance and State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of awards. Effect: Because management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards, the District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel more knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of awards. The District accepts responsibility for the schedules of awards. Due to the technical nature of preparing the schedules of awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future.
Show full finding ▾Hide full finding ▴Condition: The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with the Uniform Guidance and State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of awards. Effect: Because management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards, the District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel more knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of awards. The District accepts responsibility for the schedules of awards. Due to the technical nature of preparing the schedules of awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future.
Condition: The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with the Uniform Guidance and State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of awards. Effect: Because management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards, the District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel more knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of awards. The District accepts responsibility for the schedules of awards. Due to the technical nature of preparing the schedules of awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future. Contact Person: Ashley Dake Anticipated Completion: Not Applicable
2019-003
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: Internal controls over preparation of the schedules of awards should be in place to provide reasonable assurance that a misstatement in the schedules of awards would be prevented or detected. Cause: Management relies on the auditor to assist with the preparation of the schedules of awards. Effect: Since management relies on the auditor to assist with the preparation of the schedules of awards, the District?s system of internal controls may not prevent, detect, or correct misstatement in the schedules of awards. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel more knowledgeable about its responsibility for the schedules of awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of awards. The District accepts responsibility for the schedules of awards. Due to the technical nature of preparing the schedules of awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future.
Show full finding ▾Hide full finding ▴Condition: The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: Internal controls over preparation of the schedules of awards should be in place to provide reasonable assurance that a misstatement in the schedules of awards would be prevented or detected. Cause: Management relies on the auditor to assist with the preparation of the schedules of awards. Effect: Since management relies on the auditor to assist with the preparation of the schedules of awards, the District?s system of internal controls may not prevent, detect, or correct misstatement in the schedules of awards. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel more knowledgeable about its responsibility for the schedules of awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of awards. The District accepts responsibility for the schedules of awards. Due to the technical nature of preparing the schedules of awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future.
2019-003 Condition: The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: Internal controls over preparation of the schedules of awards should be in place to provide reasonable assurance that a misstatement in the schedules of awards would be prevented or detected. Cause: Management relies on the auditor to assist with the preparation of the schedules of awards. Effect: Since management relies on the auditor to assist with the preparation of the schedules of awards, the District?s system of internal controls may not prevent, detect, or correct misstatement in the schedules of awards. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel more knowledgeable about its responsibility for the schedules of awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of awards. The District accepts responsibility for the schedules of awards. Due to the technical nature of preparing the schedules of awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future. Contact Person: Ashley Dake Anticipated Completion: Not Applicable
2018-004
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
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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