EIN: 636000733
UEI: DHW3KFAG4LK1
Audited by: Carr, Riggs & Ingram, L.L.C.
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 June 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 December 30, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
Item 2020-003 ? Activities Allowed, Allowable Costs, Period of Performance (Repeat) Special Education Cluster Special Education Grants to States CFDA #84.027 Special Education Preschool Grants CFDA # 84.173 Title I CFDA #84.010 U.S. Department of Education Passed through State Department of Education ? LEA No. 154 Criteria ? 2 CFR section 200.303(a) - the non-federal entity must establish and maintain control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition ? In testing the operating effectiveness of internal controls over payroll, we noted the following control deficiencies: ? Out of a total of 12 monthly pay periods, we noted no documented evidence of review and approval by the chief schools finance officer (CSFO). (Special Education Cluster and Title I) ? Out of 40 time sheets tested, 2 were missing supervisor approval. (Title I) Cause ? A lack of documentary evidence supporting the CSFO review of monthly payroll and missing supervisory approval on time sheets is the result of a lack of training or possibly a lack of attention to detail. Questioned Costs ? Not determinable. Effect ? The absence of evidence of the CSFO?s review of payroll and missing supervisory review of time sheets could lead to inaccuracies in payroll. Recommendations ? We recommend management review its policies and procedures over payroll and implement the necessary processes to ensure strong and robust internal controls are in place and followed. View of Responsible Officials ? Management agrees with the finding. See corrective action plan at pages 64 and 65.
Show full finding ▾Hide full finding ▴Item 2020-003 ? Activities Allowed, Allowable Costs, Period of Performance (Repeat) Special Education Cluster Special Education Grants to States CFDA #84.027 Special Education Preschool Grants CFDA # 84.173 Title I CFDA #84.010 U.S. Department of Education Passed through State Department of Education ? LEA No. 154 Criteria ? 2 CFR section 200.303(a) - the non-federal entity must establish and maintain control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition ? In testing the operating effectiveness of internal controls over payroll, we noted the following control deficiencies: ? Out of a total of 12 monthly pay periods, we noted no documented evidence of review and approval by the chief schools finance officer (CSFO). (Special Education Cluster and Title I) ? Out of 40 time sheets tested, 2 were missing supervisor approval. (Title I) Cause ? A lack of documentary evidence supporting the CSFO review of monthly payroll and missing supervisory approval on time sheets is the result of a lack of training or possibly a lack of attention to detail. Questioned Costs ? Not determinable. Effect ? The absence of evidence of the CSFO?s review of payroll and missing supervisory review of time sheets could lead to inaccuracies in payroll. Recommendations ? We recommend management review its policies and procedures over payroll and implement the necessary processes to ensure strong and robust internal controls are in place and followed. View of Responsible Officials ? Management agrees with the finding. See corrective action plan at pages 64 and 65.
The Anniston City Board of Education approved an Accounting Policy Manual in Sept 2021 to address delinquent processes including payroll procedures. This policy is currently being employed to address this deficiency. Responsible persons: Johanna Martin, CSFO; Buidling Administrators and Directors. Completion date: As of June 2021, All timesheets are currently being reviewed for supervisory approvals. Additionally, the current CSFO is reviewing the monthly payroll register and providing an approval signature for documentation.
2019-003
Item 2020-004 ? Activities Allowed, Allowable Costs, Period of Performance (Repeat) Special Education Cluster Special Education Grants to States CFDA #84.027 Special Education Preschool Grants CFDA # 84.173 U.S. Department of Education Passed through State Department of Education ? LEA No. 154 Criteria ? 2 CFR 200.430 Compensation ? personal services Condition ? Management was unable to provide time and effort certifications for the period under audit. Cause ? Changes in administrative personnel may have resulted in time and effort documentation being misfiled. Questioned Costs ? Not determinable. Effect ? Failure to maintain time and effort certifications could result in disallowed costs. Recommendations ? We recommend management implement the necessary procedures to ensure time and effort documentation is maintained. View of Responsible Officials ? Management agrees with the finding. See corrective action plan at pages 64 and 65.
Show full finding ▾Hide full finding ▴Item 2020-004 ? Activities Allowed, Allowable Costs, Period of Performance (Repeat) Special Education Cluster Special Education Grants to States CFDA #84.027 Special Education Preschool Grants CFDA # 84.173 U.S. Department of Education Passed through State Department of Education ? LEA No. 154 Criteria ? 2 CFR 200.430 Compensation ? personal services Condition ? Management was unable to provide time and effort certifications for the period under audit. Cause ? Changes in administrative personnel may have resulted in time and effort documentation being misfiled. Questioned Costs ? Not determinable. Effect ? Failure to maintain time and effort certifications could result in disallowed costs. Recommendations ? We recommend management implement the necessary procedures to ensure time and effort documentation is maintained. View of Responsible Officials ? Management agrees with the finding. See corrective action plan at pages 64 and 65.
The Anniston City Schools Special Education Department implemented a form to certify the time and effort for employees providing special education services. Employees utilize this form to acknowledge and confirm time spent providing special education services. The Special Education Director signs each employee?s Time & Effort form. Responsible person: Dr. Edward Cox, Special Education Director. Completion date: As of Oct 2020, All Time & Effort Forms are reviewed and signed by the Director of Special Education.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
Item 2019-003 ? Activities Allowed, Allowable Costs, Period of Performance (Repeat) Special Education Cluster Special Education Grants to States CFDA #84.027 Special Education Preschool Grants CFDA # 84.173 U.S. Department of Education Passed through State Department of Education ? LEA No. 154 Criteria ? 2 CFR section 200.303(a) - the non-federal entity must establish and maintain control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition ? In testing the operating effectiveness of internal controls over payroll, we noted the following control deficiencies: ? Out of a total of 12 monthly pay periods, we noted no documented evidence of review and approval by the chief schools finance officer (CSFO). Cause ? A lack of documentary evidence supporting the CSFO review of monthly payroll is the result of a lack of training or possibly a lack of attention to detail. Questioned Costs ? Not determinable. Effect ? Even though the CSFO?s policy is to review the monthly payroll reports, the absence of evidence of the CSFO?s review of payroll cannot be audited and could lead to inaccuracies in payroll. Recommendations ? We recommend management review its policies and procedures over payroll and implement the necessary processes to ensure strong and robust internal controls are in place and followed. View of Responsible Officials ? Management agrees with the finding. See corrective action plan at pages 62 and 63.
Show full finding ▾Hide full finding ▴Item 2019-003 ? Activities Allowed, Allowable Costs, Period of Performance (Repeat) Special Education Cluster Special Education Grants to States CFDA #84.027 Special Education Preschool Grants CFDA # 84.173 U.S. Department of Education Passed through State Department of Education ? LEA No. 154 Criteria ? 2 CFR section 200.303(a) - the non-federal entity must establish and maintain control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition ? In testing the operating effectiveness of internal controls over payroll, we noted the following control deficiencies: ? Out of a total of 12 monthly pay periods, we noted no documented evidence of review and approval by the chief schools finance officer (CSFO). Cause ? A lack of documentary evidence supporting the CSFO review of monthly payroll is the result of a lack of training or possibly a lack of attention to detail. Questioned Costs ? Not determinable. Effect ? Even though the CSFO?s policy is to review the monthly payroll reports, the absence of evidence of the CSFO?s review of payroll cannot be audited and could lead to inaccuracies in payroll. Recommendations ? We recommend management review its policies and procedures over payroll and implement the necessary processes to ensure strong and robust internal controls are in place and followed. View of Responsible Officials ? Management agrees with the finding. See corrective action plan at pages 62 and 63.
Item 2019-003 (Repeat) Activities Allowed, Allowable Cost, Period of Performance Special Education Cluster CFDA 84.027 Special Education ? Grants to States (IDEA, Part B) CFDA 84.173 Special Education ? Preschool Grant (IDEA Preschool) Finding: Out of a sample of 40 payroll checks, we noted 6 occurrences of no evidence of supervisory approval of timesheets. Furthermore, we noted no documented evidence of CSFO review and approval of the monthly payroll register. While the CSFO stated that he did review the monthly payroll register, controls must be documented and verifiable to be auditable. Corrective Action: The Anniston City Board of Education approved an Accounting Policy Manual in Sept 2021 to address delinquent processes including payroll procedures. This policy is currently being employed to address this deficiency. Responsible Party: ? Johanna Martin, CFSO, ? Building Administrators, ? Director Completion Date: As of June 2021, All timesheets are currently being reviewed for supervisory approvals. Additionally, the current CSFO is reviewing the monthly payroll register and providing an approval signature for documentation
2018-003
FAC accepted this audit on April 26, 2020 — management decision was due October 26, 2020.
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FAC accepted this audit on February 27, 2019 — management decision was due August 27, 2019.
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2016-002
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
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