EIN: 570687554
UEI: UDYJPGKKDQM5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 1, 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 1, 2024 (815 days ago).
What is a management decision? →The District’s design of the internal control procedures surrounding wage rate requirements for federally funded construction contracts was not properly designed so that it failed to appropriately meet the control objective of identifying and complying with federal requirements. Cause: The District failed to design an adequate internal control related to ensuring compliance with Wage Rate Requirements for federal funded construction contracts, specifically ensuring construction contracts contained the appropriate provisions and ensuring certified payrolls were received prior to the contractor being paid for services rendered. Effect: The failure to properly comply with Wage Rate Requirements could cause the District to repay the federal government for noncompliant payments. Recommendation: The District should implement standard procedures to ensure all construction contracts funded with federal dollars contain the appropriate contract provisions as well as ensure that certified payrolls are received with each request for payment. View of Officials: The District is in agreement with the finding as it is presented. The District has begun to issue change orders for existing contracts to ensure appropriate contract provisions are included. All future contracts will undergo additional review procedures prior to execution to ascertain if funded under federal funds and to ensure appropriate contract provisions are included. In addition, the District has implemented procedures to ensure receipt of certified weekly payrolls prior to issuing payment to construction contractors.
Show full finding ▾Hide full finding ▴Program: Education Stabilization Fund (Assistance Listing No. 84.425) Compliance Requirement – Special Tests & Provisions – Wage Rate Requirements Finding Type: Material Noncompliance / Material Weakness in Internal Controls over Compliance Criteria: 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction requires that nonfederal entities include in their federally funded construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the related DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: The District’s design of the internal control procedures surrounding wage rate requirements for federally funded construction contracts was not properly designed so that it failed to appropriately meet the control objective of identifying and complying with federal requirements. Cause: The District failed to design an adequate internal control related to ensuring compliance with Wage Rate Requirements for federal funded construction contracts, specifically ensuring construction contracts contained the appropriate provisions and ensuring certified payrolls were received prior to the contractor being paid for services rendered. Effect: The failure to properly comply with Wage Rate Requirements could cause the District to repay the federal government for noncompliant payments. Recommendation: The District should implement standard procedures to ensure all construction contracts funded with federal dollars contain the appropriate contract provisions as well as ensure that certified payrolls are received with each request for payment. View of Officials: The District is in agreement with the finding as it is presented. The District has begun to issue change orders for existing contracts to ensure appropriate contract provisions are included. All future contracts will undergo additional review procedures prior to execution to ascertain if funded under federal funds and to ensure appropriate contract provisions are included. In addition, the District has implemented procedures to ensure receipt of certified weekly payrolls prior to issuing payment to construction contractors.
Corrective Action: The District is in agreement with the finding as it is presented. The District has begun to issue change orders for existing contracts to ensure appropriate contract provisions are included. All future contracts will undergo additional review procedures prior to execution to ascertain if funded under federal funds and to ensure appropriate contract provisions are included. In addition, the District has implemented procedures to ensure receipt of certified weekly payrolls prior to issuing payment to construction contractors. Responsible Official: Lacey Bradey – Chief Financial Officer (864) 472-2846
FAC accepted this audit on January 30, 2020 — management decision was due July 30, 2020.
During the audit testing of one hundred (100) free and reduced applications, it was determined that two (2) applications were incomplete, two (2) applications had an incorrect determination of free or reduced and two (2) applications where an eligibility determination could not be made. Cause: The District did not ensure that all free and reduced meal applications are complete. In addition, the District did not properly calculate the required income and household size information to make a proper determination as to the participants? free or reduced status. Effect: Improper determinations on free and reduced meal applications could cause the District to over or under claim for reimbursement related to free and reduced meals served. This could result in the repayment of federal dollars for overclaimed amounts.Questioned Costs: Undetermined Auditors? Recommendation: The District should strengthen their internal processes to ensure all applications are complete and that determinations are accurate based on the information presented. In addition, the District should ensure there is a valid application for all participants receiving free or reduced meals. Views of Responsible Officials: The District is in agreement with the finding as it is presented. The District will strengthen their processes for ensuring that applications are properly completed and that determinations are calculated appropriately. This improved process will include a second individual re-calculating selected determinations to ensure accuracy and to check for application completeness.
Show full finding ▾Hide full finding ▴2019-007 ? Food Service Free & Reduced Eligibility ? Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster CFDA #s: 10.553, 10.555, 10.559 Compliance Requirement: Eligibility Criteria: Code of Federal Regulations, Title 7, Subtitle B, Chapter II, Subchapter A, Part 245 Determining Eligibility for Free and Reduced Price Meals and Free Milk in Schools requires that the District provide an application for use by families in making application for free and reduced price meals for their children. Condition: During the audit testing of one hundred (100) free and reduced applications, it was determined that two (2) applications were incomplete, two (2) applications had an incorrect determination of free or reduced and two (2) applications where an eligibility determination could not be made. Cause: The District did not ensure that all free and reduced meal applications are complete. In addition, the District did not properly calculate the required income and household size information to make a proper determination as to the participants? free or reduced status. Effect: Improper determinations on free and reduced meal applications could cause the District to over or under claim for reimbursement related to free and reduced meals served. This could result in the repayment of federal dollars for overclaimed amounts.Questioned Costs: Undetermined Auditors? Recommendation: The District should strengthen their internal processes to ensure all applications are complete and that determinations are accurate based on the information presented. In addition, the District should ensure there is a valid application for all participants receiving free or reduced meals. Views of Responsible Officials: The District is in agreement with the finding as it is presented. The District will strengthen their processes for ensuring that applications are properly completed and that determinations are calculated appropriately. This improved process will include a second individual re-calculating selected determinations to ensure accuracy and to check for application completeness.
2019-007 ? Food Service Free & Reduced Eligibility ? Significant Deficiency Condition: During the audit testing of one hundred (100) free and reduced applications, it was determined that two (2) applications were incomplete, two (2) applications had an incorrect determination of free or reduced and two (2) applications where an eligibility determination could not be made. Views of Responsible Officials: The District will strengthen their processes for ensuring that applications are properly completed and that determinations are calculated appropriately. This improved process with include a second individual re-calculating certain determinations to ensure accuracy and to check for application completeness. Responsible Official: Lacey Bradey, Chief Financial Officer, (864) 472-2846 Anticipated Completion: Immediately
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