EIN: 466000912
UEI: ZT1DJD1GKKE5
Audited by: EIDE BAILLY LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 24, 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 October 24, 2026 (52 days from today).
What is a management decision? →FAC accepted this audit on March 18, 2025 — management decision was due September 18, 2025.
FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
FAC accepted this audit on March 13, 2023 — management decision was due September 13, 2023.
1 of 3 projects selected for testing did not have the wage rate requirements included in the contract and the School District did not obtain the weekly payroll certifications as required. For the two other projects that were tested, no errors were noted. Cause: The School District misunderstood this project was subject to the requirements based on the number on contractors included on this project being one. Effect: No certified payrolls were received specific to this project for review to determine the prevailing wages were properly paid on this contract. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 6 payrolls of the 27 total payrolls on the two other contracts were tested. Repeat Finding from Prior Year(s): No. Recommendation: We recommend a review of all contracts involving federal grants to ensure the contracts include the wage rate requirements and payrolls be obtained for review to ensure that prevailing wage rates are being paid on federally funded projects. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-002 Department of Education Federal Financial Assistance Listing 84.425D, 84.425U ? COVID-19 Elementary and Secondary School Emergency Relief Fund Special Tests and Provisions ? Wage Rate Requirement Significant Deficiency in Internal Controls over Compliance Criteria: 29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction, sets forth the criteria which requires all laborers and mechanics employed by contractors or subcontractors who work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Condition: 1 of 3 projects selected for testing did not have the wage rate requirements included in the contract and the School District did not obtain the weekly payroll certifications as required. For the two other projects that were tested, no errors were noted. Cause: The School District misunderstood this project was subject to the requirements based on the number on contractors included on this project being one. Effect: No certified payrolls were received specific to this project for review to determine the prevailing wages were properly paid on this contract. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 6 payrolls of the 27 total payrolls on the two other contracts were tested. Repeat Finding from Prior Year(s): No. Recommendation: We recommend a review of all contracts involving federal grants to ensure the contracts include the wage rate requirements and payrolls be obtained for review to ensure that prevailing wage rates are being paid on federally funded projects. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-002 Federal Agency Name: Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief Fund Federal Financial Assistance Listing: 84.425D, 84.425U Finding Summary: 1 of 3 projects selected for testing did not have the wage rate requirements included in the contract and the School District did not obtain the weekly payroll certifications as required. For the two other projects that were tested, no errors were noted. Responsible Individuals: Tom Janish, Director of Finance Corrective Action Plan: The Director of Finance will review all contracts involving federal grants to ensure the contracts include the wage rate requirements and payrolls will be obtained for review to ensure prevailing wage rates are being paid on federally funded projects. Anticipated Completion Date: March 31, 2023
FAC accepted this audit on May 5, 2022 — management decision was due November 5, 2022.
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
FAC accepted this audit on February 23, 2020 — management decision was due August 23, 2020.
FAC accepted this audit on February 25, 2019 — management decision was due August 25, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on January 7, 2017 — management decision was due July 7, 2017.
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