Harney County School District No. 4

EIN: 936000489

UEI: E6HRC6AF1WD7

Data as of August 21, 2026

Harney County School District No. 41 audit years1 findings
1
Audit Years
1
Total Findings
0
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 26, 2024. 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 December 26, 2024 (604 days ago).

What is a management decision? →
2023-002
Special Tests & Provisions
MATERIAL WEAKNESS

2023-002: Federal #85.425 – Education Stabilization Fund – Special Tests Finding Type - Material weakness in internal control over compliance. Criteria - Management must have internal controls in place to ensure that construction contracts over $2,000 meet Davis-Bacon prevailing wage requirements prior to charging contract related costs to the Education Stabilization Fund grants. Condition – The District issued $835,960 payment using GEER II funds (84.425C) for fiber internet installation prior to receiving and reviewing contractor provided certified payroll reports. Cause - Internal controls in place did not ensure that contractor payroll met the Davis-Bacon prevailing wage requirements. Effect or Potential Effect – The District could have charged contract costs to the program that were not allowable. Recommendations - We highly recommend that the District implement controls that verify compliance with Davis-Bacon prevailing wage requirements for all construction contracts using Education Stabilization funds and retain supporting documentation. Views of Responsible Officials and Planned Corrective Actions - Management agrees with this finding. Management will properly apply internal controls to ensure contractors meet the Davis-Bacon prevailing wage requirements prior to charging expenses to the Education Stabilization Fund grants.

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Full finding narrative

2023-002: Federal #85.425 – Education Stabilization Fund – Special Tests Finding Type - Material weakness in internal control over compliance. Criteria - Management must have internal controls in place to ensure that construction contracts over $2,000 meet Davis-Bacon prevailing wage requirements prior to charging contract related costs to the Education Stabilization Fund grants. Condition – The District issued $835,960 payment using GEER II funds (84.425C) for fiber internet installation prior to receiving and reviewing contractor provided certified payroll reports. Cause - Internal controls in place did not ensure that contractor payroll met the Davis-Bacon prevailing wage requirements. Effect or Potential Effect – The District could have charged contract costs to the program that were not allowable. Recommendations - We highly recommend that the District implement controls that verify compliance with Davis-Bacon prevailing wage requirements for all construction contracts using Education Stabilization funds and retain supporting documentation. Views of Responsible Officials and Planned Corrective Actions - Management agrees with this finding. Management will properly apply internal controls to ensure contractors meet the Davis-Bacon prevailing wage requirements prior to charging expenses to the Education Stabilization Fund grants.

Corrective Action Plan

The District Business Manager will establish internal controls to ensure contractors meet the Davis-Bacon prevailing wage requirements prior to charging expenses to the Education Stabilization Fund grants.

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