EIN: 616001273
UEI: QQMMUML13G16
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 11, 2024 (803 days ago).
What is a management decision? →Construction projects utilizing federal grant funds must follow the requirements of the Davis Bacon Act. The District was not in compliance with this requirement. Context: Testing compliance with the Davis Bacon Act related to the construction project paid with Elementary and Secondary Schools Emergency Relief Program showed that the requirement of the Davis Bacon Act were not included in the construction contract. Further review showed that the construction company had not paid the required prevailing wages to laborers on the construction project which caused an underpayment to the laborers in total for the year ended June 30, 2023 $143,328. Questioned Costs $0
Show full finding ▾Hide full finding ▴Elementary and Secondary Schools Emergency Relief Program – Assistance Listing No. 84.425; Grant Pass Through No. 4300002; Grant period: Year ended June 30, 2023Criteria and Condition: Construction projects utilizing federal grant funds must follow the requirements of the Davis Bacon Act. The District was not in compliance with this requirement. Context: Testing compliance with the Davis Bacon Act related to the construction project paid with Elementary and Secondary Schools Emergency Relief Program showed that the requirement of the Davis Bacon Act were not included in the construction contract. Further review showed that the construction company had not paid the required prevailing wages to laborers on the construction project which caused an underpayment to the laborers in total for the year ended June 30, 2023 $143,328. Questioned Costs $0
Upon finding that the Davis Bacon Act was not included in the construction contract and had not been followed the contract was updated, retroactively, to include the Davis Bacon Act requirements. Further a change order on the construction project was approved retroactively paying the laborers the $143,328 differential between the amount that was paid to date as compared with the amount that should have been paid under the Davis Bacon Act using the prevailing wages. Furthermore, the compliance with the Davis Bacon Act is now being closely monitored by district management, the construction manager and the architects.
Elementary and Secondary Schools Emergency Relief Program – Assistance Listing No. 84.425; Grant Pass Through No. 4300002; Grant period: Year ended June 30, 2023, Criteria and condition: Expenditures are required to follow the allowable costs related to the grant. The district did not comply with this requirement. Context: A test of 14 non-payroll expenditures out of a population of 70 revealed that there were two instances where the expenditure of federal grant funds were unallowable under the grant’s allowable costs. Specifically the district expended $20,600 to pay the 2021-2022 audit fees for the district and expended $16,275 for errors and omission insurance. Therefore there is a total of $36,875 of questioned costs associated with this program.
Show full finding ▾Hide full finding ▴Elementary and Secondary Schools Emergency Relief Program – Assistance Listing No. 84.425; Grant Pass Through No. 4300002; Grant period: Year ended June 30, 2023, Criteria and condition: Expenditures are required to follow the allowable costs related to the grant. The district did not comply with this requirement. Context: A test of 14 non-payroll expenditures out of a population of 70 revealed that there were two instances where the expenditure of federal grant funds were unallowable under the grant’s allowable costs. Specifically the district expended $20,600 to pay the 2021-2022 audit fees for the district and expended $16,275 for errors and omission insurance. Therefore there is a total of $36,875 of questioned costs associated with this program.
We have implemented procedures to strengthen controls over allowable costs associated with federal grants whereby any non-standard expenses require a secondary review of allowability prior to being charged to a federal grant.
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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