EIN: 936000502
UEI: QTSBGN4VKN55
Audited by: Clear Trail CPAS
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 February 3, 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 3, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on December 30, 2024 — management decision was due June 30, 2025.
SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
Show full finding ▾Hide full finding ▴SA-2024-001 – Significant Deficiency FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation, or construction projects over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during 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 collected there exists the possibility that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the year under audit. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: Certified payrolls are being collected for each subcontractor. A system for tracking of certified payrolls will be implemented prior to June 30, 2025.
FS‐2024‐008 Significant Deficiency Findings Summary: During our testing of the ESSER Wage Rate Requirements, we noted a significant deficiency. The District did not retain documentation in full for certified payroll reports from contracts for labor performed. We recommend that the District thoroughly documents and retains all appropriate documentation. Corrective Action Plan: the District has begun to request and collect certified payroll reports on all contractors as required by procurement policies. A system for tracking of certified payroll reports through contract completion will be implemented. Anticipated Completion Date: June 30, 2025
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 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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