EIN: 636000750
UEI: DMHNANKDJPB7
Audited by: State of Alabama Department of Examiners of Public Accounts
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 May 15, 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 November 15, 2026 (72 days from today).
What is a management decision? →Title 2 U.S. Code of Federal Regulations, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-Federal entities to 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 under the Uniform Guidance. Board policy 3.10 provides that the Baldwin County Board of Education will comply with all requirments for the receipt of federal funds. Further, the Code of Alabama 1975, Section 16-13B-1(a), requires all expenditures of funds of whatever nature for labor, services, work, or for the purchase of materials, equipment, supplies, or other personal property involving $40,000.00 or more, made by or on behalf of any city or county board of educaiton to be made under contractual agreement entered into by free and open competitive bidding, on sealed bids, to the lowest responsible bidder. The Baldwin County Board of Education (the "Board") entered into a contract in fiscal year 2025 for grease trap services totaling $73,170.75 that were paid with Child Nutrition Cluster funds. The Board failed to follow its established policies regarding compliance with the requirments for receipt of federal funds. As a result, the Board did not comply with the Code of Albama 1975, Section 16-13B-1(a) or Uniform Guidance procurement requirments for these purchases.
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-Federal entities to 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 under the Uniform Guidance. Board policy 3.10 provides that the Baldwin County Board of Education will comply with all requirments for the receipt of federal funds. Further, the Code of Alabama 1975, Section 16-13B-1(a), requires all expenditures of funds of whatever nature for labor, services, work, or for the purchase of materials, equipment, supplies, or other personal property involving $40,000.00 or more, made by or on behalf of any city or county board of educaiton to be made under contractual agreement entered into by free and open competitive bidding, on sealed bids, to the lowest responsible bidder. The Baldwin County Board of Education (the "Board") entered into a contract in fiscal year 2025 for grease trap services totaling $73,170.75 that were paid with Child Nutrition Cluster funds. The Board failed to follow its established policies regarding compliance with the requirments for receipt of federal funds. As a result, the Board did not comply with the Code of Albama 1975, Section 16-13B-1(a) or Uniform Guidance procurement requirments for these purchases.
The Chief School Financial Officer (CSFO) will review the Baldwin County Board of Educaiton's policies and procedures relating to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and the code of Alabama 1975, Section 16-13B-1(a) with the Purchasing and Procurement Department and Child Nutrition Program Department to ensure compliance iwth the mentioned legal references. A sign-in sheet and agenda will be maintained to document the meeting. In addition to the meeting, a bid for grease trap services was advertised on January 28, 2026, and was awarded on February 19, 2026, ensuring the Baldwin County Board of Education is following state and federal procurement laws and regulations. Also, to mitigate future noncompliance procurement issues, the Chid Nutrition Program Department will monitor monthly vendor activity comparing actual and projected expenditures to purchasing thresholds pertinent to applicable state and federal laws and regulations.
FAC accepted this audit on June 1, 2025 — management decision was due December 1, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on June 24, 2023 — management decision was due December 24, 2023.
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
FAC accepted this audit on June 23, 2021 — management decision was due December 23, 2021.
FAC accepted this audit on May 27, 2020 — management decision was due November 27, 2020.
FAC accepted this audit on June 9, 2019 — management decision was due December 9, 2019.
FAC accepted this audit on June 21, 2018 — management decision was due December 21, 2018.
FAC accepted this audit on April 19, 2017 — management decision was due October 19, 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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