EIN: 596000500
UEI: T6LYL4PQ45J1
Audited by: Purvis Gray & Company
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 1, 2026 (31 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FINDING - District controls did not always ensure compliance with the Davis-Bacon Act for construction projects exceeding $2,000 and financed by the ESF Program, resulting in questioned costs totaling $1,227,623. CRITERIA - The ESF Program provides Federal funds for school facility repairs and improvements. Title 29, Section 5.5, Code of Federal Regulations (Davis-Bacon Act), requires the District to include prevailing wage rate clauses in any construction contract exceeding $2,000 that is financed either wholly or in part by Federal funds and ensure that contractors pay workers the prevailing wage rates established by the United States Department of Labor. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The United States Department of Labor established “prevailing wages” by geographic area and interprets the Davis-Bacon Act to apply to construction, alteration, or repair of a public building or public work. CONDITION - For the 2023-24 fiscal year, the District expended ESF Program funds totaling $18,800,468, including $1,227,623 for three contracts (each exceeding $2,000) related to roofing and heating, ventilation, and air-conditioning replacement projects. While the contracts included a general requirement to comply with Davis-Bacon Act provisions, the contracts did not explicitly require, and the contractors did not submit, weekly certified payrolls to the District demonstrating prevailing wage rates were paid. CAUSE - District contracts did not specifically require contractors to submit to the District weekly certified payrolls and District procedures had not been established to require District personnel to verify that the payrolls were received. EFFECT - Absent specific contract clauses to require weekly certified payrolls, there is an increased risk that construction contractors paid with Federal funds will not pay workers the prevailing wage rates established by the United States Department of Labor. Although we requested, the District did not provide certified payrolls from the contractors demonstrating that the prevailing wage rates were paid for the services, resulting in questioned costs totaling $1,227,623. RECOMMENDATION - The District should enhance procedures to ensure compliance with all Davis-Bacon Act requirements. Such procedures should ensure that applicable Federally funded facility contracts specifically require submittal of weekly certified payrolls and that District personnel verify the payrolls were received. In addition, the District should document to the FDOE the allowability of the questioned costs or contact the FDOE regarding necessary corrective action. DISTRICT RESPONSE - We concur with the finding.
Show full finding ▾Hide full finding ▴FINDING - District controls did not always ensure compliance with the Davis-Bacon Act for construction projects exceeding $2,000 and financed by the ESF Program, resulting in questioned costs totaling $1,227,623. CRITERIA - The ESF Program provides Federal funds for school facility repairs and improvements. Title 29, Section 5.5, Code of Federal Regulations (Davis-Bacon Act), requires the District to include prevailing wage rate clauses in any construction contract exceeding $2,000 that is financed either wholly or in part by Federal funds and ensure that contractors pay workers the prevailing wage rates established by the United States Department of Labor. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The United States Department of Labor established “prevailing wages” by geographic area and interprets the Davis-Bacon Act to apply to construction, alteration, or repair of a public building or public work. CONDITION - For the 2023-24 fiscal year, the District expended ESF Program funds totaling $18,800,468, including $1,227,623 for three contracts (each exceeding $2,000) related to roofing and heating, ventilation, and air-conditioning replacement projects. While the contracts included a general requirement to comply with Davis-Bacon Act provisions, the contracts did not explicitly require, and the contractors did not submit, weekly certified payrolls to the District demonstrating prevailing wage rates were paid. CAUSE - District contracts did not specifically require contractors to submit to the District weekly certified payrolls and District procedures had not been established to require District personnel to verify that the payrolls were received. EFFECT - Absent specific contract clauses to require weekly certified payrolls, there is an increased risk that construction contractors paid with Federal funds will not pay workers the prevailing wage rates established by the United States Department of Labor. Although we requested, the District did not provide certified payrolls from the contractors demonstrating that the prevailing wage rates were paid for the services, resulting in questioned costs totaling $1,227,623. RECOMMENDATION - The District should enhance procedures to ensure compliance with all Davis-Bacon Act requirements. Such procedures should ensure that applicable Federally funded facility contracts specifically require submittal of weekly certified payrolls and that District personnel verify the payrolls were received. In addition, the District should document to the FDOE the allowability of the questioned costs or contact the FDOE regarding necessary corrective action. DISTRICT RESPONSE - We concur with the finding.
PLANNED CORRECTIVE ACTION - Enhance procedures to update Federally funded construction contracts to require the submission of weekly certified payrolls to the appropriate District personnel. ANTICIPATED COMPLETION DATE - Immediate RESPONSIBLE CONTACT PERSON - Brandon Esposito, Director of Finance
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on February 3, 2021 — management decision was due August 3, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
FAC accepted this audit on February 21, 2017 — management decision was due August 21, 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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