EIN: 626020373
UEI: NKLTLLKC6WE7
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 2022. 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, 2023 (1171 days ago).
What is a management decision? →FINDING 2022-003 THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DAVIS-BACON ACT (Noncompliance Under OMB Uniform Guidance) Entity McMinn County, Tennessee ? School Department Repeat Finding Number: N/A Assistance Listings #: 84.425D, Covid 19 - Education Stabilization Fund Program - Elementary and Secondary School Emergency Relief Fund (ESSER II) Assistance Listings Title: Education Stabilization Fund Federal Agency Department of Education State Pass-Through Agency: Department of Education Grant/Contract No.: N/A Federal Award Year: 2022 Finding Type: Noncompliance ? 84.425D Compliance Requirement: Special Tests and Provisions ? Wage Rate Requirements Known Questioned Costs: $33,306 The school department did not document its compliance with the Davis-Bacon Act for a renovation project at McMinn County High School that was funded by a federal Education Stabilization Grant (FAL No. 84.425D). Expenditures for a building addition to install a walk-in freezer were reimbursed with federal grant funds totaling $126,731 during the year ended June 30, 2022. Under the Davis-Bacon Act, contractors and subcontractors are required 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 document its compliance with the Davis-Bacon Act, we were unable to determine whether contractors paid their employees prevailing wage rates for $33,306 of this project. This finding was a result of a lack of management oversight.
Show full finding ▾Hide full finding ▴FINDING 2022-003 THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DAVIS-BACON ACT (Noncompliance Under OMB Uniform Guidance) Entity McMinn County, Tennessee ? School Department Repeat Finding Number: N/A Assistance Listings #: 84.425D, Covid 19 - Education Stabilization Fund Program - Elementary and Secondary School Emergency Relief Fund (ESSER II) Assistance Listings Title: Education Stabilization Fund Federal Agency Department of Education State Pass-Through Agency: Department of Education Grant/Contract No.: N/A Federal Award Year: 2022 Finding Type: Noncompliance ? 84.425D Compliance Requirement: Special Tests and Provisions ? Wage Rate Requirements Known Questioned Costs: $33,306 The school department did not document its compliance with the Davis-Bacon Act for a renovation project at McMinn County High School that was funded by a federal Education Stabilization Grant (FAL No. 84.425D). Expenditures for a building addition to install a walk-in freezer were reimbursed with federal grant funds totaling $126,731 during the year ended June 30, 2022. Under the Davis-Bacon Act, contractors and subcontractors are required 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 document its compliance with the Davis-Bacon Act, we were unable to determine whether contractors paid their employees prevailing wage rates for $33,306 of this project. This finding was a result of a lack of management oversight.
FINDING THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DA VIS-BACON ACT Response and Corrective Action Plan Prepared by: Jason D. Luallen, Director of Finance Person Responsible for Implementing the Corrective Action: Jason D. Luallen, Director of Finance Anticipated Completion Date of Corrective Action: 7/1/22 Repeat Finding: No Reason Corrective Action was Not Taken in the Prior Year: N/A Planned Corrective Action: McMinn County has already taken steps to assure that Davis-Bacon Act compliance is included in bids for federally funded projects.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.