EIN: 730735570
UEI: W6FMM276NS16
Audited by: Bledsoe Hewett & Gullekson
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 23, 2026 (15 days from today).
What is a management decision? →FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
The District hired one contractor for the partial roof replacement at the elementary school site which included demolition, materials and labor. During the 22-23 fiscal year, the District paid the contractor $142,000 from its ESSER III award for the project. The District did not adequate controls for ensuring compliance with the prevailing wage rate requirements, that a prevailing wage rate clause was included in the contract with the contractor, and that the District collect the weekly certified payroll reports from the contractor. Cause/Effect: During this period, the District experienced turnover in some key administrative positions. Additionally, the District’s oversight agency did not communicate effectively the possible compliance requirements of using the federal awards for construction type project, therefore the District official were unaware of the compliance requirements. This caused the District to not have the appropriate internal controls in place in order to comply with the Davis-Bacon Act requirements. The District could be liable for paying any additional wages if the contractor did not pay prevailing wage rates to laborers. Recommendation: We recommend that the District develop internal controls that ensure compliance with federal wage rate requirements, which would include inserting the prevailing wage rate clauses into contracts and implementing effective monitoring processes to collect and review all weekly certified payroll reports from contractors.
Show full finding ▾Hide full finding ▴CFDA Number and Title: CFDA #84.425U – Education Stabilization Funds ARP-ESSER III Federal Award ID Number: S425D200024 Federal Agency: U.S. Department of Education Pass-Through Entity: Oklahoma Department of Education Compliance Requirement: Special Tests and Provisions Questioned Costs: $ 0 Criteria: The objective of the Education Stabilization Fund (ESF) program are to prevent, prepare for and respond to the COVID-19 pandemic. In fiscal year 22-23, the District spent a total of $966,872 in federal funding under its ESF awards. This included $575,361 of its Elementary and Secondary School Emergency Relief (ESSER) Fund subprogram award funded by the Coronavirus Response and Relief Supplemental Appropriations Act (ESSER II), and $391,511 of its Elementary and Secondary School Emergency Relief (ESSER) Fund subprogram award funded by the American Rescue Plan Act (ESSER III)The Davis-Bacon Act requires contractors and subcontractors that work on construction contracts in excess of $2,000 financed federal financial assistance to pay laborers and mechanics prevailing wages- the wage rates the U.S. Department of Labor considers being similar to what local workers have been paid for similar projects. Prevailing wage rate requirements specify that the contract between the District and the prime contractor include specific language to ensure contractors and subcontractors are paid at prevailing wage rates. Additionally, the District is required to collect weekly certified payrolls from contractors and subcontractors, which include copies of their payroll and signed “Statement of Compliance” per Title 29 Code of Federal Regulations, Subtitle A, Parts 1,3,5. Condition: The District hired one contractor for the partial roof replacement at the elementary school site which included demolition, materials and labor. During the 22-23 fiscal year, the District paid the contractor $142,000 from its ESSER III award for the project. The District did not adequate controls for ensuring compliance with the prevailing wage rate requirements, that a prevailing wage rate clause was included in the contract with the contractor, and that the District collect the weekly certified payroll reports from the contractor. Cause/Effect: During this period, the District experienced turnover in some key administrative positions. Additionally, the District’s oversight agency did not communicate effectively the possible compliance requirements of using the federal awards for construction type project, therefore the District official were unaware of the compliance requirements. This caused the District to not have the appropriate internal controls in place in order to comply with the Davis-Bacon Act requirements. The District could be liable for paying any additional wages if the contractor did not pay prevailing wage rates to laborers. Recommendation: We recommend that the District develop internal controls that ensure compliance with federal wage rate requirements, which would include inserting the prevailing wage rate clauses into contracts and implementing effective monitoring processes to collect and review all weekly certified payroll reports from contractors.
Hugo Schools will communicate to and require that construction contracts provide proof of compliance such as payroll documents or other certifying records. Hugo schools administration will ensure that construction companies under contract will abide by all rules mandated by the Davis Bacon Act
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on January 21, 2021 — management decision was due July 21, 2021.
FAC accepted this audit on February 19, 2020 — management decision was due August 19, 2020.
FAC accepted this audit on February 3, 2019 — management decision was due August 3, 2019.
FAC accepted this audit on January 29, 2018 — management decision was due July 29, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 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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