EIN: 636000743
UEI: HR4FDWAXCC36
Audited by: State of Alabama Department of Examiners of Public Accounts
Oversight agency: 10 [Department of Agriculture]
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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 11, 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 11, 2026 (95 days from today).
What is a management decision? →FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
Finding The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, which is a State law, requires the construction, installation, repair, or renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid under the provisions of the Public Works Law. The Autauga County Board of Education (the “Board”) entered into two public works contracts in fiscal year 2024 for the purchase and installation of network equipment totaling $171,824.78 and for the purchase and installation of network switches, wireless access points and digital signage totaling $199,292.13 of which $321,490.07 of COVID-19 Education Stabilization Funds were expended during the audit period. The Board did not bid the projects. Instead, the Board utilized purchasing cooperative contracts which are not allowed under the Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases. Recommendation The Board should ensure compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and the Code of Alabama 1975, Title 39.
Show full finding ▾Hide full finding ▴Finding The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, which is a State law, requires the construction, installation, repair, or renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid under the provisions of the Public Works Law. The Autauga County Board of Education (the “Board”) entered into two public works contracts in fiscal year 2024 for the purchase and installation of network equipment totaling $171,824.78 and for the purchase and installation of network switches, wireless access points and digital signage totaling $199,292.13 of which $321,490.07 of COVID-19 Education Stabilization Funds were expended during the audit period. The Board did not bid the projects. Instead, the Board utilized purchasing cooperative contracts which are not allowed under the Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases. Recommendation The Board should ensure compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and the Code of Alabama 1975, Title 39.
We now have a better understanding of what is considered public works versus equipment. Public Works bids will be let for all items that fall under the Public Works definition. We have since conducted internal training on Public Works definitions.
FAC accepted this audit on May 6, 2024 — management decision was due November 6, 2024.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on September 22, 2022 — management decision was due March 22, 2023.
FAC accepted this audit on June 8, 2021 — management decision was due December 8, 2021.
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
FAC accepted this audit on May 11, 2019 — management decision was due November 11, 2019.
FAC accepted this audit on June 24, 2018 — management decision was due December 24, 2018.
FAC accepted this audit on April 18, 2017 — management decision was due October 18, 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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