EIN: 596000881
UEI: G2SKJB5EBX31
Audited by: Auditor General
Oversight agency: 84 [Department of Education]
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Data as of September 7, 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 (18 days from today).
What is a management decision? →FAC accepted this audit on March 17, 2025 — management decision was due September 17, 2025.
FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
FAC accepted this audit on March 13, 2023 — management decision was due September 13, 2023.
During the 2021-22 fiscal year, the Board entered into three construction contracts totaling $336,157 for heating, ventilation, and air-conditioning (HVAC) renovation projects at Lake Butler Elementary School, Lake Butler Middle School, and Union County High School. As of June 30, 2022, the District had expended ESSER funds totaling $336,157 on the projects. Our examination of the project contracts disclosed that they contained clauses that required the projects to comply with the Davis-Bacon Act provisions. However, contractors did not submit to the District weekly certified payrolls demonstrating prevailing wage rates were paid. Subsequent to our inquiry, District personnel obtained from the HVAC contractor certified payrolls demonstrating that prevailing wage rates were paid for these projects. 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 the required contract clauses and weekly certified payrolls, there is an increased risk that construction contractors paid with Federal moneys will not pay workers the prevailing wage rates established by the United States Department of Labor. 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. District Response: The District has trained new purchasing staff on procedures to ensure future compliance with Davis-Bacon Act provisions.
Show full finding ▾Hide full finding ▴Finding: District controls did not always ensure compliance with the Davis-Bacon Act for Federally funded construction projects exceeding $2,000. Criteria: The ESSER Fund provides Federal funds for school facility repairs and improvements to reduce the risk of virus transmission and exposure to environmental health hazards, and to support student health needs. 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 public buildings or public work. Condition: During the 2021-22 fiscal year, the Board entered into three construction contracts totaling $336,157 for heating, ventilation, and air-conditioning (HVAC) renovation projects at Lake Butler Elementary School, Lake Butler Middle School, and Union County High School. As of June 30, 2022, the District had expended ESSER funds totaling $336,157 on the projects. Our examination of the project contracts disclosed that they contained clauses that required the projects to comply with the Davis-Bacon Act provisions. However, contractors did not submit to the District weekly certified payrolls demonstrating prevailing wage rates were paid. Subsequent to our inquiry, District personnel obtained from the HVAC contractor certified payrolls demonstrating that prevailing wage rates were paid for these projects. 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 the required contract clauses and weekly certified payrolls, there is an increased risk that construction contractors paid with Federal moneys will not pay workers the prevailing wage rates established by the United States Department of Labor. 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. District Response: The District has trained new purchasing staff on procedures to ensure future compliance with Davis-Bacon Act provisions.
The District has trained new purchasing staff on procedures to ensure future compliance with Davis-Bacon Act provisions.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on February 10, 2020 — management decision was due August 10, 2020.
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 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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