Pickens County Board of Education

EIN: 636001036

UEI: KHD8PPNDDUX7

Data as of August 20, 2026

10
Audit Years
1
Total Findings
0
Repeat Findings

FY 2023-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 26, 2024. 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 December 26, 2024, which was (603 days ago).

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2023-002
Special Tests & Provisions
QUESTIONED COSTS
Condition

Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Procisions and Procedures (the "David-Bacon Act"), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During fiscal year 2023, the board entered into one construction project that did not include prevailing wage rate clauses. As of September 30, 2023, the Board expended $57,545.52 of COVID-19 Education Stabilization Funds on this project. The Board did not have controls in place to ensure the David-Bacon Act wage rate requirements were included in construciton contracts; therefore, construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the David-Bacon Act as it pertains to wage rate requirements.

Corrective Action Plan

The Pickens County Board of Education will ensure that controls are in place to ensure the Davis-Bacon Act wage rate requirements are included in all construction contracts.

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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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