EIN: 936000537
UEI: NC2XH8QLAQK4
Audited by: Umpqua Valley Financial
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 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 July 30, 2026 (40 days ago).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 31, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on February 13, 2023 — management decision was due August 13, 2023.
AL 84.425 Elementary and Secondary School Emergency Relief Fund (ESSER), US Department of Education, Award ID: 64601, Award Year: July 1, 2022 ? June 30, 2022. Compliance requirement: Special Tests and Provisions. Criteria: Real property or equipment improvements in excess of $2,000 funded through the ESSER program are subject to the federal Davis Bacon Act. Contracts negotiated between the District and contractor for federally funded work must include a provision requiring payment of the prevailing wage for all work on the project. The District must also determine the prevailing wage rate that applies to the contract at inception and obtain and review weekly certified payroll reports for the federal project for compliance with the rate in effect when the contract was negotiated. Condition and context: It appears the work was performed under a maintenance agreement negotiated in 2019, which did not include the required Davis Bacon Act language. Management obtained certified payroll reports for June 2022 labor related to the project after the request from the auditors for copies of the reports. One of the projects included labor based on the contractor?s ?call summary?, but contractor later indicated that no labor was performed and the charge was only for materials dropped but not installed. Cause: We are unable to conclude as to the cause of the noncompliance, it appears that management was not aware there was a Davis Bacon Act requirement related to the work. We also note that work previously completed was charged later to the program, which was a contributing cause, as the original work was not contemplated initially as a federal contract. Effect: The District was unable to verify that the contractor paid their laborers prevailing wage rates as required. Recommendation: We recommend the District ensure that staff in charge of federal programs understand the program and obtain training prior to being given responsibility for federal programs. Each federal program contains different requirements, many of which are unrelated to whether the particular cost is allowed to be charged to the program. Views of responsible officials: District agrees with this recommendation. We will provide staff with additional training specific to Davis-Bacon wages and federal requirements.
Show full finding ▾Hide full finding ▴AL 84.425 Elementary and Secondary School Emergency Relief Fund (ESSER), US Department of Education, Award ID: 64601, Award Year: July 1, 2022 ? June 30, 2022. Compliance requirement: Special Tests and Provisions. Criteria: Real property or equipment improvements in excess of $2,000 funded through the ESSER program are subject to the federal Davis Bacon Act. Contracts negotiated between the District and contractor for federally funded work must include a provision requiring payment of the prevailing wage for all work on the project. The District must also determine the prevailing wage rate that applies to the contract at inception and obtain and review weekly certified payroll reports for the federal project for compliance with the rate in effect when the contract was negotiated. Condition and context: It appears the work was performed under a maintenance agreement negotiated in 2019, which did not include the required Davis Bacon Act language. Management obtained certified payroll reports for June 2022 labor related to the project after the request from the auditors for copies of the reports. One of the projects included labor based on the contractor?s ?call summary?, but contractor later indicated that no labor was performed and the charge was only for materials dropped but not installed. Cause: We are unable to conclude as to the cause of the noncompliance, it appears that management was not aware there was a Davis Bacon Act requirement related to the work. We also note that work previously completed was charged later to the program, which was a contributing cause, as the original work was not contemplated initially as a federal contract. Effect: The District was unable to verify that the contractor paid their laborers prevailing wage rates as required. Recommendation: We recommend the District ensure that staff in charge of federal programs understand the program and obtain training prior to being given responsibility for federal programs. Each federal program contains different requirements, many of which are unrelated to whether the particular cost is allowed to be charged to the program. Views of responsible officials: District agrees with this recommendation. We will provide staff with additional training specific to Davis-Bacon wages and federal requirements.
A contract was completed in 2019 for HVAC work at the JCMS, at that time it was assumed that the project was going to be paid from the general fund. Contracts negotiated for federally funded work must include a provision requiring payment of the prevailing wages for all work on the project, the agreement negotiated did not include the required Davis Bacon Act language. Materials were delivered and some labor was performed during the 2021-22 year and was paid by federal funds. The contractor was unable to produce certified payroll proving that prevailing wage was paid. District agrees with this recommendation. The district will implement procedures to ensure the compliance requirements for each grant agreement are fully assessed and that the district has controls in place to address the material compliance requirements. The district will seek additional training for any requirements that are unfamiliar or particularly complex. Anticipated Completion Date: We plan on implementing this process during the 2023 fiscal year and will be searching for trainings for any unfamiliar or complex grant requirements.
AL 84.425 Elementary and Secondary School Emergency Relief Fund (ESSER), US Department of Education, Award ID: 64601, Award Year: July 1, 2022 ? June 30, 2022. Compliance requirement: Special Tests and Provisions. Criteria: Internal controls over compliance must be in place for every compliance requirement that the federal agency indicates is relevant to the program. Each federal program is generally limited to identifying no more than six of the 12 compliance requirements to be audited. For each of the six identified, however, the District is responsible for (1) determining if is relevant to their program and (2) if relevant, implementing control systems to ensure compliance. Condition and context: We were unable to find evidence that management knew of the Davis Bacon Act requirement or implemented internal controls over the compliance requirement. Cause: Based on responses to our inquiry, we believe the cause of a lack of knowledge and understanding of the program?s requirements. Effect: The District was unable to verify that the contractor paid their laborers prevailing wage rates as required. Recommendation: We recommend the District ensure that staff in charge of federal programs understand the program and obtain training prior to being given responsibility for federal programs. Each significant federal program should have its requirements documented and related compliance controls implemented and formally documented to ensure compliance with all relevant requirements. Views of responsible officials: District agrees with this recommendation. We will provide staff with additional training specific to Davis-Bacon wages and federal requirements.
Show full finding ▾Hide full finding ▴AL 84.425 Elementary and Secondary School Emergency Relief Fund (ESSER), US Department of Education, Award ID: 64601, Award Year: July 1, 2022 ? June 30, 2022. Compliance requirement: Special Tests and Provisions. Criteria: Internal controls over compliance must be in place for every compliance requirement that the federal agency indicates is relevant to the program. Each federal program is generally limited to identifying no more than six of the 12 compliance requirements to be audited. For each of the six identified, however, the District is responsible for (1) determining if is relevant to their program and (2) if relevant, implementing control systems to ensure compliance. Condition and context: We were unable to find evidence that management knew of the Davis Bacon Act requirement or implemented internal controls over the compliance requirement. Cause: Based on responses to our inquiry, we believe the cause of a lack of knowledge and understanding of the program?s requirements. Effect: The District was unable to verify that the contractor paid their laborers prevailing wage rates as required. Recommendation: We recommend the District ensure that staff in charge of federal programs understand the program and obtain training prior to being given responsibility for federal programs. Each significant federal program should have its requirements documented and related compliance controls implemented and formally documented to ensure compliance with all relevant requirements. Views of responsible officials: District agrees with this recommendation. We will provide staff with additional training specific to Davis-Bacon wages and federal requirements.
Due to the finding 2022-001 above, the auditors determined that there were not sufficient internal controls in place to ensure that management was aware of the requirement that Davis Bacon language needed to be included in contracts that were to be paid with federal funds and that certified payroll needed to be turned in to the district. District agrees with this recommendation. The district will implement procedures to ensure the compliance requirements for each grant agreement are fully assessed and that the district has controls in place to address the material compliance requirements. The district will seek additional training for any requirements that are unfamiliar or particularly complex. Anticipated Completion Date: We plan on implementing this process during the 2023 fiscal year and will be searching for trainings for any unfamiliar or complex grant requirements. Name of Contact Person Responsible for Corrective Actions: Stacie Holmstrom
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
FAC accepted this audit on October 15, 2020 — management decision was due April 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
FAC accepted this audit on October 12, 2017 — management decision was due April 12, 2018.
FAC accepted this audit on January 11, 2017 — management decision was due July 11, 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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