EIN: 816000891
UEI: VEHRKVEMJK59
Audited by: Nexus CPA Group, PLLC
Oversight agency: 84 [Department of Education]
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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 May 28, 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 November 28, 2026 (80 days from today).
What is a management decision? →FAC accepted this audit on April 8, 2025 — management decision was due October 8, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on May 2, 2022 — management decision was due November 2, 2022.
FAC accepted this audit on April 27, 2021 — management decision was due October 27, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
The District accepted several separate proposals which were paid with Impact Aid monies (Section 7007 Construction and 7003(b)) for various roof repairs. The District did not require weekly certified payrolls from the contractor to ensure prevailing wage rate compliance.Criteria: Under Section 7013(3), the term 'construction' includes: (a) preparing drawings and specifications for school facilities; (b) erecting, building, acquiring, altering, remodeling, repairing, or extending school facilities; (c) inspecting and supervising the construction of school facilities; and (d) debt servicing for such activities (Sections 7007 and 7013(3) of ESEA (20 USC 7707 and 7713)). 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). All 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 the locality of the project (prevailing wage rates) by the Department of Labor. Non-federal 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 non-Federal 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 (?___.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). Context: We reviewed capital outlay expenditure claims which were paid with Impact Aid funds. Effect: The District was not in compliance with the Wage Rate for Impact Aid funds. Cause: The District did not have an adequate internal control system in place to ensure the compliance with wage rate requirements. Recommendation: The District should implement internal controls to ensure all Impact Aid monies received under Section 7007 and 7003(b) monies received used for construction as defined in Section 7013(3) of the ESEA comply with the wage rate compliance requirements.
Show full finding ▾Hide full finding ▴2019-002 Wage Rate Compliance for Impact Aid CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: N/A Federal Agency: U.S. Department of Education Condition: The District accepted several separate proposals which were paid with Impact Aid monies (Section 7007 Construction and 7003(b)) for various roof repairs. The District did not require weekly certified payrolls from the contractor to ensure prevailing wage rate compliance.Criteria: Under Section 7013(3), the term 'construction' includes: (a) preparing drawings and specifications for school facilities; (b) erecting, building, acquiring, altering, remodeling, repairing, or extending school facilities; (c) inspecting and supervising the construction of school facilities; and (d) debt servicing for such activities (Sections 7007 and 7013(3) of ESEA (20 USC 7707 and 7713)). 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). All 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 the locality of the project (prevailing wage rates) by the Department of Labor. Non-federal 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 non-Federal 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 (?___.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). Context: We reviewed capital outlay expenditure claims which were paid with Impact Aid funds. Effect: The District was not in compliance with the Wage Rate for Impact Aid funds. Cause: The District did not have an adequate internal control system in place to ensure the compliance with wage rate requirements. Recommendation: The District should implement internal controls to ensure all Impact Aid monies received under Section 7007 and 7003(b) monies received used for construction as defined in Section 7013(3) of the ESEA comply with the wage rate compliance requirements.
FINDING 2019-002: Wage Rate Compliance for Impact Aid Response: The Wolf Point School District Office has developed a Contractor Protocol Procedure to review when entering into any public contract for construction service in which the total cost of the contract is $25,000 or more and require that prevailing wage law is applied and to ensure that the Impact Aid monies received under Section 7007 and 7003(b) monies received and used for construction as defined in Section 7013(3) of the ESEA comply with the wage rate compliance requirements.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 31, 2017 — management decision was due October 1, 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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