EIN: 946002433
UEI: NG3QBCLL38M4
Audited by: Eide Bailly LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 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 6, 2026 (32 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements In accordance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV sections 3142 and 3145, each contract in excess of $2,000 to which the Federal Government or the District of Columbia is a party, for construction, alteration, or repair, shall contain a prevailing wage provision. In addition, each contractor and subcontractor shall be required to submit a weekly statement on the wages paid. Condition The County included the prevailing wage rate requirement clause in the contract for the construction project completed during the period using ESSER II funds. However, the weekly certified payrolls were not submitted by the contractor. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through inquiry with management and review of records related to the project. One of the two total construction projects completed using ESSER II funds did not comply with the wage rate requirements regarding the submission of weekly certified payrolls. Effect The County is not in compliance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV section 3145. Cause No specific cause was identified other than oversight. Repeat Finding No. Recommendation The County should assign a responsible member of management to ensure that all contractors and subcontractor submit required certified payrolls weekly. Corrective Action Plan and Views of Responsible Officials Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee will check to ensure that all contractors and subcontractors submit the required certified payrolls weekly. This will be done prior to the final payment for the associated job being released.
Show full finding ▾Hide full finding ▴Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements In accordance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV sections 3142 and 3145, each contract in excess of $2,000 to which the Federal Government or the District of Columbia is a party, for construction, alteration, or repair, shall contain a prevailing wage provision. In addition, each contractor and subcontractor shall be required to submit a weekly statement on the wages paid. Condition The County included the prevailing wage rate requirement clause in the contract for the construction project completed during the period using ESSER II funds. However, the weekly certified payrolls were not submitted by the contractor. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through inquiry with management and review of records related to the project. One of the two total construction projects completed using ESSER II funds did not comply with the wage rate requirements regarding the submission of weekly certified payrolls. Effect The County is not in compliance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV section 3145. Cause No specific cause was identified other than oversight. Repeat Finding No. Recommendation The County should assign a responsible member of management to ensure that all contractors and subcontractor submit required certified payrolls weekly. Corrective Action Plan and Views of Responsible Officials Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee will check to ensure that all contractors and subcontractors submit the required certified payrolls weekly. This will be done prior to the final payment for the associated job being released.
Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee will check to ensure that all contractors and subcontractors submit the required certified payrolls weekly. This will be done prior to the final payment for the associated job being released.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
FAC accepted this audit on March 13, 2021 — management decision was due September 13, 2021.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
FAC accepted this audit on January 17, 2019 — management decision was due July 17, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 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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