EIN: 746001718
UEI: ULQ5EL5S9BY4
Audited by: Cascos & Associates, PC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 19, 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 19, 2026 (19 days ago).
What is a management decision? →FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District develops a proper construction contract with vendors and whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely basis. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper internal controls, the District cannot prevent or detect instances of Davis-Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis-Bacon prevailing wage requirements on a timely basis. Management’s views: Management agrees with the finding. See corrective action plan on page 94.
Show full finding ▾Hide full finding ▴Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to 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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District develops a proper construction contract with vendors and whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely basis. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper internal controls, the District cannot prevent or detect instances of Davis-Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis-Bacon prevailing wage requirements on a timely basis. Management’s views: Management agrees with the finding. See corrective action plan on page 94.
Corrective Action: The District will establish internal controls that will be designed to ensure the compliance with the Wage Rate Requirements (Davis-Bacon Act) provision applicable to contracts that are governed by federally financed and assisted construction projects. The Chief Financial Officer will implement a new Vendor Contract Packet. The Vendor Contract Packet will consist of an EDGAR Certification Form that will address the assurances under the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR 200 (EDGAR). Within the vendor packet, will be the vendor’s agreement and ability to comply with EDGAR regulations. Further, it will require the vendor to agree to the wage rate determinations and a copy of the certified payrolls and a statement of compliance with requirement. Contact person: Sylvia S. Garza, CFO Completion: January 31, 2024
During our review of the federal program, we determined that the District did not have a contract in place with the contractor or subcontractor. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without having a contract, the District cannot prevent or detect Davis-Bacon prevailing wage requirements noncompliance by the contractor or subcontractor. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and ensure the District obtains the proper contractual documentation for the Davis-Bacon prevailing wage requirement. Management’s views: Management agrees with the finding. See corrective action plan on page 94.
Show full finding ▾Hide full finding ▴Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to 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) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District did not have a contract in place with the contractor or subcontractor. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without having a contract, the District cannot prevent or detect Davis-Bacon prevailing wage requirements noncompliance by the contractor or subcontractor. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and ensure the District obtains the proper contractual documentation for the Davis-Bacon prevailing wage requirement. Management’s views: Management agrees with the finding. See corrective action plan on page 94.
Corrective Action: The District will establish internal controls that will be designed to ensure the compliance with the Wage Rate Requirements (Davis-Bacon Act) provision applicable to contracts that are governed by federally financed and assisted construction projects. The Chief Financial Officer will implement a new Vendor Contract Packet. The Vendor Contract Packet will consist of an EDGAR Certification Form that will address the assurances under the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR 200 (EDGAR). Within the vendor packet, will be the vendor’s agreement and ability to comply with EDGAR regulations. Further, it will require the vendor to agree to the wage rate determinations and a copy of the certified payrolls and a statement of compliance with requirement. Contact person: Sylvia S. Garza, CFO Completion: January 31, 2024
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on January 29, 2018 — management decision was due July 29, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 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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