EIN: 930589713
UEI: MRJGESDTW8Q8
Audited by: CLEAR TRAIL CPA'S, LLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 11, 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 September 11, 2026 (10 days from today).
What is a management decision? →FAC accepted this audit on January 27, 2025 — management decision was due July 27, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.
Show full finding ▾Hide full finding ▴FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub recipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: We noted that certified payroll reports from the contractor were not obtained for the year under audit. QUESTIONED COSTS: None. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being performed the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractor were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reporst from contrators for construction projects with labor funded through federal funds. VIEWS OF RESPONSIBLE OFFICIALS: All construction projects will be discussed at monthly meetings and details and expectations will be gone over at that time.
Rainier School District #13 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2023 the audit was completed by the independent auditing firm Pauley Rogers and reported the deficiencies listed below. The deficiencies are listed below, including the adopted plan of action and timeframe for each.1. Single Audit Finding a. Type of deficiency (Single Audit Finding) – During our testing of ESSER for the Single audit, we noted certified payroll reports were not obtained for construction projects before the expense was paid. b. All projects will be reviewed and discussed with contractors to assure proper reporting is done. c. Timeframe Implementation: January 1, 2024
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
FAC accepted this audit on December 1, 2021 — management decision was due June 1, 2022.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 30, 2018 — management decision was due July 30, 2018.
FAC accepted this audit on January 31, 2017 — management decision was due July 31, 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.
Browse other Single Audit organizations in Oregon →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
