EIN: 860617696
UEI: NWUJEKLHGM17
Audited by: Heinfeld, Meech & Co., P.C.
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 16, 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 16, 2026 (18 days ago).
What is a management decision? →FAC accepted this audit on March 18, 2025 — management decision was due September 18, 2025.
Finding Number: 2024‐001 Repeat Finding: No Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Federal Agency: Department of Education Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended 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 (DOL) (40 USC 3141–3144, 3146, and 3147). Condition Certified payroll from the contractor or subcontractor was not submitted or reviewed for contracts in excess of $2,000 financed by Impact Aid funds. Cause The District was unaware that Impact Aid construction expenditures were subject to wage rate requirements. Effect The District could not demonstrate that prevailing wage rates were paid on all applicable projects during the year. Context For four Impact Aid funded projects, the District did not obtain or review contractor or subcontractor certified payroll. 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 payroll 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: 2024‐001 Repeat Finding: No Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Federal Agency: Department of Education Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended 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 (DOL) (40 USC 3141–3144, 3146, and 3147). Condition Certified payroll from the contractor or subcontractor was not submitted or reviewed for contracts in excess of $2,000 financed by Impact Aid funds. Cause The District was unaware that Impact Aid construction expenditures were subject to wage rate requirements. Effect The District could not demonstrate that prevailing wage rates were paid on all applicable projects during the year. Context For four Impact Aid funded projects, the District did not obtain or review contractor or subcontractor certified payroll. 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 payroll from contractors and subcontractors to determine that prevailing wage rate requirements are met. Views of Responsible Officials See Corrective Action Plan.
Finding Number: 2024‐001 Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Contact Person: Michelle Quiroz, Director of Finance Anticipated Completion Date: April 1, 2025 Planned Corrective Action: The District will provide training for all relevant personnel (procurement team members and project managers) on the need for certified payroll compliance and the consequences of non‐compliance; specifically emphasizing the requirements of the Davis‐Bacon Act and how to properly submit certified payroll documentation. The District will also implement a process to review contractors on federal projects, their compliance with certified payroll requirements, and their contracts to ensure the requirement for timely and accurate certified payroll submissions is included.
FAC accepted this audit on April 21, 2024 — management decision was due October 21, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
FAC accepted this audit on March 13, 2021 — management decision was due September 13, 2021.
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on February 8, 2017 — management decision was due August 8, 2017.
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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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