EIN: 426004037
UEI: KSWJM4D6E7W6
Audited by: Terpstra Hoke and Associates P.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2026 (19 days from today).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Show full finding ▾Hide full finding ▴Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act.
2023-002
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2024-001.
Show full finding ▾Hide full finding ▴Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2024-001.
We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act.
2023-003
FAC accepted this audit on May 20, 2024 — management decision was due November 20, 2024.
Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
Show full finding ▾Hide full finding ▴Special Tests and Provisions – Wage Rate Requirements Criteria – The Davis-Bacon Act as supplemented by U.S. Department of Labor regulations requires recipients that use federal funds for minor remodeling, renovation, or construction contracts that are over $2,000 to require the contractor to pay laborers and mechanics at a rate not less than the prevailing wages. In addition, contractors must be required to pay wages not less than once a week. Condition – The District has not received any required certified payrolls from the construction contractor so the District is unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. In addition, the Davis-Bacon requirements were not included in the construction contract as required. Cause - The District and its construction architect did not ensure that the applicable Davis-Bacon requirements were included in the project bid documents and construction contract. As a result, the contractor was unaware of the requirements upon bidding and completing the project. Effect – The District is not in compliance with federal regulations pertaining to wage rate requirements as required by the Uniform Guidance and the Davis-Bacon Act. Recommendation – The District should ensure that all applicable Davis-Bacon requirements are included in all bid documents and construction contracts. The District should also require and monitor that construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Response and Corrective Action Planned – We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Conclusion – Response accepted.
We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act.
Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
Show full finding ▾Hide full finding ▴Wage Rate Requirements – The District did not properly include the applicable Davis-Bacon requirements in the construction contract and did not properly monitor the construction contractor’s remittance of payroll information to ensure compliance with the Davis-Bacon Act. See 2023-002.
We will make sure any future construction projects paid from federal funds properly include all applicable Davis-Bacon requirements in the bid documents and construction contracts. We will require and monitor that any future construction contractors paid from federal funds timely remit the required payroll information to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
FAC accepted this audit on January 19, 2017 — management decision was due July 19, 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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