EIN: 860402439
UEI: P3JEK2TYZNA3
Audited by: HEINFELD, MEECH & CO., P.C.
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 December 27, 2022. 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 June 27, 2023 (1161 days ago).
What is a management decision? →Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425U Federal Agency: U.S. Department of Education Federal Award Numbers: S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Test and Provisions CRITERIA All laborers and mechanics employed by contractors or subcontractors to work on construction contracts (including minor remodeling, renovation and repair) 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 (DOL) (40 USC 3141-3144, 3146, and 3147). CONDITION The District did not determine whether laborers and mechanics employed by contractors or subcontractors to work on contracts in excess of $2,000 financed by federal assistance funds were paid equal to or in excess of the prevailing wage rate for the locality. CAUSE The District was unaware that a project completed during the year was subject to prevailing wage rate requirements. EFFECT The District could not demonstrate that prevailing wage rates were paid on all applicable projects during the year. CONTEXT The District did not obtain copies of certified payrolls for one project funded with federal grant monies. The project was for District-wide carpeting removal and installation of approximately $331,000. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should review all federally-funded projects and determine which are subject to prevailing wage rate requirements. When applicable, the District should obtain certified payrolls from contractors and subcontractors to determine that prevailing wage rate requirements are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425U Federal Agency: U.S. Department of Education Federal Award Numbers: S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Test and Provisions CRITERIA All laborers and mechanics employed by contractors or subcontractors to work on construction contracts (including minor remodeling, renovation and repair) 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 (DOL) (40 USC 3141-3144, 3146, and 3147). CONDITION The District did not determine whether laborers and mechanics employed by contractors or subcontractors to work on contracts in excess of $2,000 financed by federal assistance funds were paid equal to or in excess of the prevailing wage rate for the locality. CAUSE The District was unaware that a project completed during the year was subject to prevailing wage rate requirements. EFFECT The District could not demonstrate that prevailing wage rates were paid on all applicable projects during the year. CONTEXT The District did not obtain copies of certified payrolls for one project funded with federal grant monies. The project was for District-wide carpeting removal and installation of approximately $331,000. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should review all federally-funded projects and determine which are subject to prevailing wage rate requirements. When applicable, the District should obtain certified payrolls from contractors and subcontractors to determine that prevailing wage rate requirements are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Connie Ayres, Business & HR Director Anticipated Completion Date: February 28, 2023 Planned Corrective Action: The District will review all federally-funded projects and determine which are subject to prevailing wage rate requirements. The District when applicable, will obtain certified payrolls from contractors and subcontractors to determine that prevailing wage rate requirements are met.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on February 17, 2020 — management decision was due August 17, 2020.
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on February 22, 2017 — management decision was due August 22, 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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