EIN: 630576487
UEI: NHKJF3AVCA36
Audited by: Carr, Riggs and Ingram, LLC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 10, 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 10, 2026 (22 days ago).
What is a management decision? →FAC accepted this audit on February 13, 2025 — management decision was due August 13, 2025.
FAC accepted this audit on May 28, 2025 — management decision was due November 28, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on March 9, 2023 — management decision was due September 9, 2023.
Item 2022-001 ? Suspension and Debarment Higher Education Emergency Relief Fund (HEERF) ? ALN # 84.425E, 84.425F, & 84.425M U.S. Department of Education WIA/WIOA Dislocated Worker National Reserve Demonstration Grants ? ALN # 17.280 U.S. Department of Labor Criteria ? 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition ? Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment prior to payment being made. Cause ? The College lacked sufficient controls to ensure evidence of compliance with suspension and debarment. Questioned Costs ? Not determinable Effect ? Failure to properly verify that a party has not been suspended or debarred prior to expenditure being made could result in unallowable expenditures and disallowed costs. Recommendation ? We recommend that controls should be put into place to better monitor and document the compliance of vendors for suspension and debarment.
Show full finding ▾Hide full finding ▴Item 2022-001 ? Suspension and Debarment Higher Education Emergency Relief Fund (HEERF) ? ALN # 84.425E, 84.425F, & 84.425M U.S. Department of Education WIA/WIOA Dislocated Worker National Reserve Demonstration Grants ? ALN # 17.280 U.S. Department of Labor Criteria ? 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition ? Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment prior to payment being made. Cause ? The College lacked sufficient controls to ensure evidence of compliance with suspension and debarment. Questioned Costs ? Not determinable Effect ? Failure to properly verify that a party has not been suspended or debarred prior to expenditure being made could result in unallowable expenditures and disallowed costs. Recommendation ? We recommend that controls should be put into place to better monitor and document the compliance of vendors for suspension and debarment.
The Lurleen B. Wallace Community College (the College) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT No such findings in the current year. FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 ? Suspension and Debarment Higher Education Emergency Relief Fund (HEERF) ? CFDA # 84.425E, 84.425F, & 84.425M U.S. Department of Education Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment prior to payment being made. We recommend management implement procedures to monitor and document the compliance of vendors for suspension and debarment. The Chief Financial Officer, Lisa Carnley, should review documentation for suspension and debarment monitoring as part of the bid process prior to expenditures being made. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 relating to covered transactions and ensuring no such transactions are made with parties that are suspended or debarred and agrees with the recommendation. Management has implemented additional procedures, effective November 14, 2022, stating that the Chief Financial Officer will review documentation for suspension and debarment monitoring as part of the bid process prior to expenditures being made.
FAC accepted this audit on April 17, 2022 — management decision was due October 17, 2022.
FAC accepted this audit on August 29, 2021 — management decision was due March 1, 2022.
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
FAC accepted this audit on June 24, 2019 — management decision was due December 24, 2019.
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
FAC accepted this audit on March 16, 2017 — management decision was due September 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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