EIN: 836000128
UEI: URRPJJVF56A9
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 11, 2021. 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 11, 2021 (1841 days ago).
What is a management decision? →Finding 2019-002 Condition The County did not receive weekly certified payroll reports ensuring that all individuals working on the airport project were being paid the prevailing wages for the work they were performing. Criteria Non-federal entities (?the County?) are required to include in their contracts subject to the Wage Rate Requirements (commonly referred to as the ?Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements. 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). Effect Although the County was able to obtain certified payrolls for each week in which contract work was performed, these reports were received all at one time, well after the end of the County?s fiscal year. Although this indicated that the contractors and subcontractors were in compliance with the requirements of the Wage Rate Requirements (Davis-Bacon), controls were not in place, i.e. certified payrolls were not received by the County weekly, to ensure that they were in compliance. Cause The County contracted with an engineering firm to oversee the Airport Apron Resurfacing project and relied on them to keep the County in compliance with all requirements, federal and otherwise, related to the resurfacing project. Although the engineering firm was able to provide the certified payrolls when requested by the County, the County is the non-federal entity receiving the federal Airport Improvement Program (CFDA 20.106) grant money, and the County is responsigble for receiving the certified payrolls weekly. Recommendation We recommend that the County obtain the compliance supplement for each federal program for which it receives money and require that the individual in charge of the federal program be familiar with all of the requirements included in the compliance supplement. Management?s Response The County will implement a requirement that a compliance supplement be obtained and provided to each of the County?s employees who are responsible for any of the County?s federal programs, which a requirement that the employee become familiar with all of the requirements contained therein, and assumes responsibility for keeping the County in compliance with the federal program?s requirements of each federal program.
Show full finding ▾Hide full finding ▴Finding 2019-002 Condition The County did not receive weekly certified payroll reports ensuring that all individuals working on the airport project were being paid the prevailing wages for the work they were performing. Criteria Non-federal entities (?the County?) are required to include in their contracts subject to the Wage Rate Requirements (commonly referred to as the ?Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements. 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). Effect Although the County was able to obtain certified payrolls for each week in which contract work was performed, these reports were received all at one time, well after the end of the County?s fiscal year. Although this indicated that the contractors and subcontractors were in compliance with the requirements of the Wage Rate Requirements (Davis-Bacon), controls were not in place, i.e. certified payrolls were not received by the County weekly, to ensure that they were in compliance. Cause The County contracted with an engineering firm to oversee the Airport Apron Resurfacing project and relied on them to keep the County in compliance with all requirements, federal and otherwise, related to the resurfacing project. Although the engineering firm was able to provide the certified payrolls when requested by the County, the County is the non-federal entity receiving the federal Airport Improvement Program (CFDA 20.106) grant money, and the County is responsigble for receiving the certified payrolls weekly. Recommendation We recommend that the County obtain the compliance supplement for each federal program for which it receives money and require that the individual in charge of the federal program be familiar with all of the requirements included in the compliance supplement. Management?s Response The County will implement a requirement that a compliance supplement be obtained and provided to each of the County?s employees who are responsible for any of the County?s federal programs, which a requirement that the employee become familiar with all of the requirements contained therein, and assumes responsibility for keeping the County in compliance with the federal program?s requirements of each federal program.
Finding: The County did not receive weekly certified payroll reports ensuring that all individuals working on the airport project were being paid the prevailing wages for the work they were performing. Non-federal entities (?the County?) are required to include in their contracts subject to the Wage Rate Requirements (commonly referred to as the ?Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements. 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). County Response: The County contracted with an engineering firm to oversee the Airport Apron Resurfacing project and relied on them to keep the County in compliance with all requirements, federal and otherwise, related to the resurfacing project. The engineering firm was able to provide the certified payrolls when requested by the County. Corrective Action Taken or To Be Taken: The County will implement a requirement that a compliance supplement be obtained and provided to each of the County?s employees who are responsible for any of the County?s federal programs, which a requirement that the employee become familiar with all of the requirements contained therein, and assumes responsibility for keeping the County in compliance with the federal program?s requirements of each federal program. Completion Date: January 31, 2020 Agency Contact Responsible for Corrective Action: Amanda Hutchinson, County Clerk Tenisha Caves, County Grants Manager
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