EIN: 626000826
UEI: QBKFBGUBW4G5
Audit also covers EIN: 626000827 · unlinked EINs have no separate FAC filing
Audited by: TN Comptroller of the Treasury, Division of Local Government Audit
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 February 23, 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 August 23, 2026 (16 days ago).
What is a management decision? →FAC accepted this audit on February 19, 2025 — management decision was due August 19, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on November 30, 2022 — management decision was due May 30, 2023.
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
FINDING 2021-003 THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DAVIS-BACON ACT (Material Noncompliance Under Government Auditing Standards and OMB Uniform Guidance) Entity Sequatchie County, Tennessee ? School Department Repeat Finding Number N/A Assistance Listings # 84.425D Assistance Listings Title Education Stabilization Fund Federal Agency Department of Education State Pass-Through Agency TN Department of Education Grant/Contract No. N/A Federal Award Year 2021 Finding Type Noncompliance ? 84.425D Compliance Requirement Special Tests and Provisions ? Wage Rate Requirements Known Questioned Costs $1,503,981 The school department did not comply with the Davis-Bacon Act for a renovation project at Griffith Elementary School that was partially funded by a federal Education Stabilization Fund Grant, (FAL No. 84.425D, ESSER II). Expenditures for roofing and HVAC improvements on this project were reimbursed with federal grant funds totaling $1,503,981 during the year ended June 30, 2021. Federal regulations require contractors and subcontractors to pay prevailing wages on any construction contract that exceeds $2,000 and is financed either wholly or partially by federal funds. As a result of the failure to comply with the Davis-Bacon Act, we are questioning the allowability of using the grant funds for the project. This finding was a result of a lack of management?s understanding concerning the usage of the grant funds for construction projects.
Show full finding ▾Hide full finding ▴FINDING 2021-003 THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DAVIS-BACON ACT (Material Noncompliance Under Government Auditing Standards and OMB Uniform Guidance) Entity Sequatchie County, Tennessee ? School Department Repeat Finding Number N/A Assistance Listings # 84.425D Assistance Listings Title Education Stabilization Fund Federal Agency Department of Education State Pass-Through Agency TN Department of Education Grant/Contract No. N/A Federal Award Year 2021 Finding Type Noncompliance ? 84.425D Compliance Requirement Special Tests and Provisions ? Wage Rate Requirements Known Questioned Costs $1,503,981 The school department did not comply with the Davis-Bacon Act for a renovation project at Griffith Elementary School that was partially funded by a federal Education Stabilization Fund Grant, (FAL No. 84.425D, ESSER II). Expenditures for roofing and HVAC improvements on this project were reimbursed with federal grant funds totaling $1,503,981 during the year ended June 30, 2021. Federal regulations require contractors and subcontractors to pay prevailing wages on any construction contract that exceeds $2,000 and is financed either wholly or partially by federal funds. As a result of the failure to comply with the Davis-Bacon Act, we are questioning the allowability of using the grant funds for the project. This finding was a result of a lack of management?s understanding concerning the usage of the grant funds for construction projects.
We will be asking for direction from the Tn. Department of Education on the repayment process on the ESSER II funds. The repayment will be paid out of General Purpose Funds which was the original source of funding on these projects.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on March 12, 2017 — management decision was due September 12, 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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