EIN: 626020373
UEI: NKLTLLKC6WE7
Audited by: COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT
Oversight agency: 10 [Department of Agriculture]
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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 December 17, 2025. 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 17, 2026 (89 days ago).
What is a management decision? →FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
FAC accepted this audit on December 1, 2023 — management decision was due June 1, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
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.
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on June 17, 2021 — management decision was due December 17, 2021.
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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