EIN: 816000543
UEI: C4ZRCBCMK449
Audited by: Nexus CPA Group, PLLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 6, 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 October 6, 2026 (37 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
The District did not comply with the wage rate compliance related to construction projects for expenditures paid from Impact Aid monies. Context: During the testing of significant claims for the Impact Aid major program related to construction, we noted claims in which there should be contracts in place and that the wage rate requirements would apply. Criteria: Section 7007 construction funds, as well as any Section 7002 or 7003(b) funds spent for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Effect: Noncompliance with the Wage Rate Requirement for the remodel and addition for the K-6 Building. In addition, we noted further non-compliance with the HS science room construction as there was no contract so there could not be a prevailing wage rate clause nor did the District require weekly certified payrolls for all weeks in which the contractors worked on the projects. Cause: The District was not aware of the requirements. Recommendation: The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented: 1. any construction vendor is by contract, and that contract includes the Prevailing Wage clauses for the contractors and subcontractors 2. the weekly certified payrolls are submitted
Show full finding ▾Hide full finding ▴2024-002 Wage Rate Compliance Federal Program: Impact Aid CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Year: 2024 Federal Agency: U.S. Department of Education Condition: The District did not comply with the wage rate compliance related to construction projects for expenditures paid from Impact Aid monies. Context: During the testing of significant claims for the Impact Aid major program related to construction, we noted claims in which there should be contracts in place and that the wage rate requirements would apply. Criteria: Section 7007 construction funds, as well as any Section 7002 or 7003(b) funds spent for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Effect: Noncompliance with the Wage Rate Requirement for the remodel and addition for the K-6 Building. In addition, we noted further non-compliance with the HS science room construction as there was no contract so there could not be a prevailing wage rate clause nor did the District require weekly certified payrolls for all weeks in which the contractors worked on the projects. Cause: The District was not aware of the requirements. Recommendation: The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented: 1. any construction vendor is by contract, and that contract includes the Prevailing Wage clauses for the contractors and subcontractors 2. the weekly certified payrolls are submitted
FINDING 2024-002: Wage Rate Compliance Response: The District will follow Montana law requiring certified payrolls to maintain wage rate compliance.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on May 10, 2022 — management decision was due November 10, 2022.
FAC accepted this audit on May 3, 2021 — management decision was due November 3, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 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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