Bibb County Board of EducationLocal Government

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, commonly referred to as the Public Works Law, requires the construction, installation, repair, renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid. The Bibb County Board of Education (the “Board”) entered into a Public Works contract for the purchase and installation of fencing at multiple local schools totaling $175,483.50. COVID-19 Education Stabilization Funds in the amount of $175,483.50 were expended for the project during the audit period. The Board did not obtain bids on the project in accordance with the State of Alabama Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases.

Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During fiscal year 2024, the Board entered into construction projects that did not include prevailing wage rate clauses nor were certified payrolls submitted to document compliance with the Davis-Bacon Act. The Board paid a total of $313,547.90 from COVID-19 Education Stabilization Funds without ensuring compliance with the David-Bacon Act. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. This finding was previously reported as Findin 2023-004.

Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During fiscal year 2023, the Board funded several construction projects, totaling $561,431.47, with COVID-19 Education Stabilization Funds. Of the $561,431.47, the Davis-Bacon Act applied to $468,598.10 of the amounts paid. The Board was unable to produce any construction contracts or certified payrolls that documented their compliance with the Davis-Bacon Act. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were complied with. As a result, the Board was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. Recommendation The Board should comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”) when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000.

The Every Student Succeeds Act (ESSA), Section 8101(23)(B) states that to remove a student from a Cohort, a school or local educational agency shall require documentation, or obtain documentation from the State educational agency, to confirm that the student has transferred out, emigrated to another country, or transferred to a prison or juvenile facility, or is deceased. During testing, we selected six students to verify that adequate documentation was maintained to support Cohort removal; however, there was an instance where the Board could not provide adequate documentation to support a student's removal from the Cohort. The Board did not have controls in place to verify that documentation was obtained and maintained for review. If the Board does not maintain adequate documentation, students may wrongly be removed from the Cohort, which will result in inaccurate graduation rate data. Recommendation The Bibb County Board of Education should ensure that adequate withdrawal documentation is obtained and maintained to support a student's removal from the Cohort.

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