EIN: 454870208
UEI: D5N2UKMTJ7N1
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 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 July 12, 2026 (41 days ago).
What is a management decision? →There was no documentation to support compliance with wage rate requirements or documentation showing that the School required contractors to comply with prevailing wage requirements for any of the construction work. Total costs for various building improvements, renovations & repairs were $29,625 during fiscal year 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: The School provided assurances to the Ohio Department of Education and Workforce's Comprehensive Continuous Improvement Plan (CCIP) that it would comply with wage rate requirements when it communicated its plan to use federal ESSER funds for improvements to its building. Cause and Effect: The School did not comply with the special test of wage rate requirements on the various renovation, repair and improvement projects to its building that were funded with federal grants. Recommendation: The School should implement processes to review federal grant compliance requirements and implement procedures to help ensure the School complies with applicable requirements. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2025-001 Federal Program: COVID-19 ARP – Education Stabilization Fund Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.425U Federal Awarding Agency: U.S. Department of Education Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: Yes Prior Audit Finding Number: 2024-001 Significant Deficiency and Noncompliance – Wage Rate Requirements Criteria: All prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. (2 CFR 200 Appendix II (d)). Condition: There was no documentation to support compliance with wage rate requirements or documentation showing that the School required contractors to comply with prevailing wage requirements for any of the construction work. Total costs for various building improvements, renovations & repairs were $29,625 during fiscal year 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: The School provided assurances to the Ohio Department of Education and Workforce's Comprehensive Continuous Improvement Plan (CCIP) that it would comply with wage rate requirements when it communicated its plan to use federal ESSER funds for improvements to its building. Cause and Effect: The School did not comply with the special test of wage rate requirements on the various renovation, repair and improvement projects to its building that were funded with federal grants. Recommendation: The School should implement processes to review federal grant compliance requirements and implement procedures to help ensure the School complies with applicable requirements. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding Number: 2025-001: ARP Education Stabilization Fund – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.
2024-001
FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
There was no documentation to support compliance with wage rate requirements or documentation showing that the Academy required contractors to comply with prevailing wage requirements for any of the construction work. Total costs for various building improvements, renovations & repairs were $102,681 during fiscal year 2024. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: The Academy provided assurances to the Ohio Department of Education and Workforce's Comprehensive Continuous Improvement Plan (CCIP) that it would comply with wage rate requirements when it communicated its plan to use federal ESSER funds for improvements to its building. Cause and Effect: The Academy did not comply with the special test of wage rate requirements on the various renovation, repair and improvement projects to its building that were funded with federal grants. Recommendation: The Academy should implement processes to review federal grant compliance requirements and implement procedures to help ensure the Academy complies with applicable requirements. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2024-001 Federal Program: COVID-19 ARP – Education Stabilization Fund Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.425U Federal Awarding Agency: U.S. Department of Education Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements Pass-through Entity: Ohio Department of Education and Workforce Repeat Finding: No Significant Deficiency and Material Noncompliance – Wage Rate Requirements Criteria: All prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. (2 CFR 200 Appendix II (d)). Condition: There was no documentation to support compliance with wage rate requirements or documentation showing that the Academy required contractors to comply with prevailing wage requirements for any of the construction work. Total costs for various building improvements, renovations & repairs were $102,681 during fiscal year 2024. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: The Academy provided assurances to the Ohio Department of Education and Workforce's Comprehensive Continuous Improvement Plan (CCIP) that it would comply with wage rate requirements when it communicated its plan to use federal ESSER funds for improvements to its building. Cause and Effect: The Academy did not comply with the special test of wage rate requirements on the various renovation, repair and improvement projects to its building that were funded with federal grants. Recommendation: The Academy should implement processes to review federal grant compliance requirements and implement procedures to help ensure the Academy complies with applicable requirements. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding Number: 2024-001: ARP Education Stabilization Fund – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2024 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the Academy will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the Academy has received an executed copy of the form. Upon notification of construction commencement, the Academy will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.
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