EIN: 636000799
UEI: DV36SETQMNJ7
Audited by: State of Alabama Department of Examiners of Public Accounts
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 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 (74 days from today).
What is a management decision? →FAC accepted this audit on June 17, 2025 — management decision was due December 17, 2025.
FAC accepted this audit on June 24, 2024 — management decision was due December 24, 2024.
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 Chambers County Board of Education (the “Board”) entered into a construction contract for the purchase and installation of temporary classrooms that did not include a prevailing wage rate clause. As of September 30, 2023, the Board expended $358,258.50 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, the construction project contract awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. 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 (ESSER) to fund construction contracts in excess of $2,000.00.
Show full finding ▾Hide full finding ▴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 Chambers County Board of Education (the “Board”) entered into a construction contract for the purchase and installation of temporary classrooms that did not include a prevailing wage rate clause. As of September 30, 2023, the Board expended $358,258.50 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, the construction project contract awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. 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 (ESSER) to fund construction contracts in excess of $2,000.00.
Response/Views: We agree with the finding as it is stated. Corrective Action Planned: We shall comply accordingly for future federal fund projects requiring Davis-Bacon reporting. Anticipated Completion Date: NIA. The project has already taken place Contact Person(s): Cassandra Allen 334.864.9343
FAC accepted this audit on June 5, 2023 — management decision was due December 5, 2023.
FAC accepted this audit on June 8, 2022 — management decision was due December 8, 2022.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on September 24, 2020 — management decision was due March 24, 2021.
FAC accepted this audit on June 17, 2019 — management decision was due December 17, 2019.
FAC accepted this audit on September 6, 2018 — management decision was due March 6, 2019.
FAC accepted this audit on June 22, 2017 — management decision was due December 22, 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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