EIN: 936000892
UEI: LL3NW4ULKG68
Audited by: Clear Trail CPAs
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 22, 2023. 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 22, 2023 (1102 days ago).
What is a management decision? →ESSER requires that for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The District did not get certified payrolls for many contractors within the ESSER grant. The reason for this is that the ESSER requirements are new and a lot of entities did not know the limit forcertified payrolls was lowered to $2,000. The effect is it?s possible that some contractors did not pay prevailing wage. We recommend that the District put in place a system where invoices for contractors are not paid until they receive certified payrolls, or some sort of system that ensures compliance.
Show full finding ▾Hide full finding ▴ESSER requires that for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The District did not get certified payrolls for many contractors within the ESSER grant. The reason for this is that the ESSER requirements are new and a lot of entities did not know the limit forcertified payrolls was lowered to $2,000. The effect is it?s possible that some contractors did not pay prevailing wage. We recommend that the District put in place a system where invoices for contractors are not paid until they receive certified payrolls, or some sort of system that ensures compliance.
Corrective Action Plan The Falls City School District submits the following corrective action plan in response to a deficiency found and reported in our audit of the fiscal year ended June 30th, 2022. The audit was completed by the independent auditing firm Pauly Rogers and Co., who reported the deficiency. The deficiency is listed below, including the plan of action and timeframe: SA-2022-1 ? Significant Deficiency The auditor noted that the school district did not receive certified payroll from contractors to ensure that the Davis-Bacon prevailing wages requirement was being met. The auditors recommend that the school district implement a system where invoices are not paid until the district receives certified payrolls, or a similar system to ensure the school district maintains compliance. For future projects of similar nature, the school district will require contractors to present certified payroll for the time period noted on the invoice, to ensure that the contractors are meeting the Davis-Bacon prevailing wages requirements, and that the school district remains in compliance.
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