EIN: 446001461
UEI: D1HZRLH5SGK1
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2024 (799 days ago).
What is a management decision? →The District used a contractor that did not pay prevailing wages. Context: During our audit, we tested for prevailing wages on school improvement project and it was determined that The District used a contractor that did not pay prevailing wages. Cause: Inadvertent oversight by the District that it was believed the company was a sole proprietor and not subject to Davis Bacon Requirements, but the company was a corporation and therefore subject to Davis Bacon wage requirements. Effect: The District paid a contractor that did not follow Davis Bacon requirements. Questioned Costs:
Show full finding ▾Hide full finding ▴2023-002 ARP Esser (Esser III) Grant No. S425U210021 Criteria: OMB 2 CFR Part 200, Appendix X1, Compliance Supplement for Federal Assistance Number 84.425, Subpart F, instructs that laborers and mechanics must meet prevailing wage requirements. Condition: The District used a contractor that did not pay prevailing wages. Context: During our audit, we tested for prevailing wages on school improvement project and it was determined that The District used a contractor that did not pay prevailing wages. Cause: Inadvertent oversight by the District that it was believed the company was a sole proprietor and not subject to Davis Bacon Requirements, but the company was a corporation and therefore subject to Davis Bacon wage requirements. Effect: The District paid a contractor that did not follow Davis Bacon requirements. Questioned Costs:
November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP Esser III Grant No. S425U210021 Recommendation: The District needs to ensure that contractors are paying prevailing wage. Action Taken: The superintendent was new as of July 1, 2022 and the contracts were already in place, but will make sure in the future that Davis Bacon wage requirements are monitored and corrected. Completion Date: June 30, 2024 Sincerely, Terry Lorenz, Superintendent Slater School District
2022-002
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
The District used a contractor that did not pay prevailing wages. Context: During our audit, we tested for prevailing wages on school improvement project and it was determined that The District used a contractor that did not pay prevailing wages. Cause: Inadvertent oversight by the District that it was believed the company was a sole proprietor and not subject to Davis Bacon Requirements, but the company was a corporation and therefore subject to Davis Bacon wage requirements. Effect: The District paid a contractor that did not follow Davis Bacon requirements. Questioned Costs: $126,410 Prevalence: Isolated instance. Repeat Finding: No Recommendation: The District needs to ensure that contractors are paying prevailing wage. View of Responsible Officials & Planned Corrective Action: The superintendent was new as of July 1 but will make sure in the future that Davis Bacon wage requirements are monitored and corrected.
Show full finding ▾Hide full finding ▴2022-002 ARP Esser III Grant No. 5425U210021 Criteria: OMB 2 CFR Part 200, Appendix X1, Compliance Supplement for Federal Assistance Number 84.425, Subpart F, instructs that laborers and mechanics must meet prevailing wage requirements. Condition: The District used a contractor that did not pay prevailing wages. Context: During our audit, we tested for prevailing wages on school improvement project and it was determined that The District used a contractor that did not pay prevailing wages. Cause: Inadvertent oversight by the District that it was believed the company was a sole proprietor and not subject to Davis Bacon Requirements, but the company was a corporation and therefore subject to Davis Bacon wage requirements. Effect: The District paid a contractor that did not follow Davis Bacon requirements. Questioned Costs: $126,410 Prevalence: Isolated instance. Repeat Finding: No Recommendation: The District needs to ensure that contractors are paying prevailing wage. View of Responsible Officials & Planned Corrective Action: The superintendent was new as of July 1 but will make sure in the future that Davis Bacon wage requirements are monitored and corrected.
Finding: 2022-002 ARP Esser III Grant No. 5425U210021 Criteria: OMB 2CFR Part 200, Appendix X1, Compliance Supplement for Federal Assistance Number 84.425 Subpart F instructions that laboreres and mechanics must meet prevailing usage requirement. Condition: The District used a contractor that did not pay prevailing wages. Context: The District used a contractor that did not pay prevailing wages. Effect: The District paid a contractor that did not follow Davis Bacon requirements. Cause: Inadvertent oversight that the company was a corporation and not a sole proprietor and therefore Davis Bacon wages were not verified. View of Responsible Officials & Planned Corrective Action: The superintendent was new as of July 1, but will make sure in the future that this is monitored and corrected. Management?s Response: For future labor and mechanics contracts, the Superintendent will ensure that all contracts contain the prevailing wage provision and that laborers are paid the correct prevailing wage. Official Responsible for Superintendent of Slater School District Ensuring Corrective Action Plan: Planned Completion Date For the Corrective action March 31, 2023
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