EIN: 636000813
UEI: LHFQA8D8RJN5
Audited by: Aldridge, Borden & Company P.C.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 29, 2026 (122 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 November 8, 2024 — management decision was due May 8, 2025.
Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2022-003 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. The recommendation was completed prior to September 30, 2023. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; Title I Part A, Assistance Listing #84.010, for 10/1/2022 through 9/30/2023. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2022-003 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. The recommendation was completed prior to September 30, 2023. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within Title I Part A, Assistance Listing #84.010, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
2022-003
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-001 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-001 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within the Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
2021-001
Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
2021-002
Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-003 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; Title I Part A, Assistance Listing #84.010, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-003 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within Title I Part A, Assistance Listing #84.010, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
2021-003
Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within the Child Nutrition Cluster - Assistance Listing #10.555, #10.553 and COVID-19 #10.559, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
2021-005
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not within the period of performance. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and within the period of performance. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027 and #84.173, for 10/1/2020 through 9/30/2021. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not within the period of performance. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and within the period of performance. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within the Special Education Cluster, Assistance Listing #84.027 and #84.173, were not properly approved prior to payment of the payroll expenditure. Response: Principals and Department Heads will receive training in proper procedures for timecard approval. Procedures over the review of timecard approval will be strengthened. Anticipated Completion Date: August 1, 2022
Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2020 through 9/30/2021. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, were not properly approved prior to payment of the payroll expenditure. Response: Principals and Department Heads will receive training in proper procedures for timecard approval. Procedures over the review of timecard approval will be strengthened. Anticipated Completion Date: August 1, 2022
Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; Title I Part A, Assistance Listing #84.010, for 10/1/2020 through 9/30/2021. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within Title I Part A, Assistance Listing #84.010, were not properly approved prior to payment of the payroll expenditure. Response: Principals and Department Heads will receive training in proper procedures for timecard approval. Procedures over the review of timecard approval will be strengthened. Anticipated Completion Date: August 1, 2022
Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not within the period of performance. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and within the period of performance. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of the Treasury; Passed through Alabama Department of Education; COVID-19 ? Coronavirus Relief Fund, Assistance Listing #21.019, for 10/1/2020 through 9/30/2021. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not within the period of performance. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and within the period of performance. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within COVID-19 ? Coronavirus Relief Fund, Assistance Listing #21.019, were not properly approved prior to payment of the payroll expenditure. Response: Principals and Department Heads will receive training in proper procedures for timecard approval. Procedures over the review of timecard approval will be strengthened. Anticipated Completion Date: August 1, 2022
Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, COVID-19 #10.555, and COVID-19 #10.559, for 10/1/2020 through 9/30/2021. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain timecards within the Child Nutrition Cluster - Assistance Listing #10.555, #10.553, COVID-19 #10.555, and COVID-19 #10.559, were not properly approved prior to payment of the payroll expenditure. Response: Principals and Department Heads will receive training in proper procedures for timecard approval. Procedures over the review of timecard approval will be strengthened. Anticipated Completion Date: August 1, 2022
2020-004
Testing of the Board?s time and effort documentation disclosed that certain personnel costs were not supported by time and effort records in accordance with the Uniform Guidance ?200.430(i)(1)(vii). Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without proper time and effort documentation, the Board cannot demonstrate it complied with allowable cost requirements. Cause: Policies and procedures related to time and effort documentation for this program had not yet been put into place. Repeat of a Prior-Year Finding: No Recommendation: The Board should document time and effort charged to federal programs in a manner that specifically identifies which employees? costs are charged to federal programs and maintains documentation supporting such allocations. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2020 through 9/30/2021. Criteria: Charges to federal awards for salaries and wages must be based on records that support the distribution of the salary or wages among specific activities or cost objectives. Condition: Testing of the Board?s time and effort documentation disclosed that certain personnel costs were not supported by time and effort records in accordance with the Uniform Guidance ?200.430(i)(1)(vii). Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without proper time and effort documentation, the Board cannot demonstrate it complied with allowable cost requirements. Cause: Policies and procedures related to time and effort documentation for this program had not yet been put into place. Repeat of a Prior-Year Finding: No Recommendation: The Board should document time and effort charged to federal programs in a manner that specifically identifies which employees? costs are charged to federal programs and maintains documentation supporting such allocations. View of Responsible Officials: The Board and management agree with this finding.
Finding: Testing of the Board?s time and effort documentation disclosed that certain personnel costs charged to COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, were not supported by time and effort records in accordance with the Uniform Guidance ?200.430(i)(1)(vii). Response: Time and effort documentation procedures have been implemented for this program. Anticipated Completion Date: Previously completed
Testing of the Board?s time and effort documentation disclosed that certain personnel costs were not supported by time and effort records in accordance with the Uniform Guidance ?200.430(i)(1)(vii). Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without proper time and effort documentation, the Board cannot demonstrate it complied with allowable cost requirements. Cause: Policies and procedures related to time and effort documentation for this program had not yet been put into place. Repeat of a Prior-Year Finding: No Recommendation: The Board should document time and effort charged to federal programs in a manner that specifically identifies which employees? costs are charged to federal programs and maintains documentation supporting such allocations. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of the Treasury; Passed through Alabama Department of Education; COVID-19 ? Coronavirus Relief Fund, Assistance Listing #21.019, for 10/1/2020 through 9/30/2021. Criteria: Charges to federal awards for salaries and wages must be based on records that support the distribution of the salary or wages among specific activities or cost objectives. Condition: Testing of the Board?s time and effort documentation disclosed that certain personnel costs were not supported by time and effort records in accordance with the Uniform Guidance ?200.430(i)(1)(vii). Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without proper time and effort documentation, the Board cannot demonstrate it complied with allowable cost requirements. Cause: Policies and procedures related to time and effort documentation for this program had not yet been put into place. Repeat of a Prior-Year Finding: No Recommendation: The Board should document time and effort charged to federal programs in a manner that specifically identifies which employees? costs are charged to federal programs and maintains documentation supporting such allocations. View of Responsible Officials: The Board and management agree with this finding.
Finding: Testing of the Board?s time and effort documentation disclosed that certain personnel costs charged to COVID-19 ? Coronavirus Relief Fund, Assistance Listing #21.019, were not supported by time and effort records in accordance with the Uniform Guidance ?200.430(i)(1)(vii). Response: Time and effort documentation procedures have been implemented for this program. Anticipated Completion Date: Previously completed
FAC accepted this audit on October 11, 2021 — management decision was due April 11, 2022.
Reimbursements are received based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per the reimbursement for all months at all schools. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure supper and snack counts are properly reviewed, the reimbursements requested for the program could be over-stated or under-stated. Cause: Policies and procedures were not in place the entire year to review supper and snack counts. Repeat of a Prior-Year Finding: Yes, 2019-004 Recommendation: The number of suppers and snacks served must be verified for accuracy prior to the claim for reimbursement. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child and Adult Care Food Program (CACFP), CFDA #10.558, for 10/1/2019 through 9/30/2020. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Reimbursements are received based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per the reimbursement for all months at all schools. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure supper and snack counts are properly reviewed, the reimbursements requested for the program could be over-stated or under-stated. Cause: Policies and procedures were not in place the entire year to review supper and snack counts. Repeat of a Prior-Year Finding: Yes, 2019-004 Recommendation: The number of suppers and snacks served must be verified for accuracy prior to the claim for reimbursement. View of Responsible Officials: The Board and management agree with this finding.
Finding: CACFP reimbursements are received based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per the reimbursement for all months at all schools. Response: The number of suppers and snacks served will be verified for accuracy prior to the claim for reimbursement.
2019-004
Costs are allocated to the program based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per cost allocation for all months at all schools. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure supper and snack counts are properly reviewed, the costs charged to the program could be over-stated or under-stated. Cause: Policies and procedures were not in place the entire year to review supper and snack counts. Repeat of a Prior-Year Finding: Yes, 2019-005 Recommendation: The number of suppers and snacks served must be verified for accuracy prior to the allocation of costs. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child and Adult Care Food Program (CACFP), CFDA #10.558, for 10/1/2019 through 9/30/2020. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Costs are allocated to the program based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per cost allocation for all months at all schools. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure supper and snack counts are properly reviewed, the costs charged to the program could be over-stated or under-stated. Cause: Policies and procedures were not in place the entire year to review supper and snack counts. Repeat of a Prior-Year Finding: Yes, 2019-005 Recommendation: The number of suppers and snacks served must be verified for accuracy prior to the allocation of costs. View of Responsible Officials: The Board and management agree with this finding.
Finding: CACFP costs are allocated to the program based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per cost allocation for all months at all schools. Response: The number of suppers and snacks served will be verified for accuracy prior to the allocation of costs.
2019-005
Three payments selected for testing in the Child Nutrition Cluster were not properly authorized prior to payment. Questioned Costs: Known questioned costs determined through audit test work totaled $7,757. Based on the sample size and the total population this amount extrapolates to $1,547,592. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure costs are properly reviewed for allowability, the Board could be noncompliant with the allowability requirements and could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not adhered to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2019-006 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, CFDA #10.555, 10.553, 10.559, for 10/1/2019 through 9/30/2020. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Three payments selected for testing in the Child Nutrition Cluster were not properly authorized prior to payment. Questioned Costs: Known questioned costs determined through audit test work totaled $7,757. Based on the sample size and the total population this amount extrapolates to $1,547,592. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure costs are properly reviewed for allowability, the Board could be noncompliant with the allowability requirements and could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not adhered to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2019-006 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain payments selected for testing in the Child Nutrition Cluster were not properly authorized. Response: The Board and management will continue to strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
2019-006
FAC accepted this audit on September 9, 2020 — management decision was due March 9, 2021.
Fund balance at September 30, 2019, was determined and supported CACFP as a non-profit food program. However, necessary program guidance was unavailable to present the fund balance until later in the year. Context: This is a condition identified per review of the program?s financial data throughout the year. Effect: Without procedures in place to present the program fund balance, the Board is unable to determine CACFP is operating as a non-profit food program. Cause: Guidance was not in place historically to track fund balance. Repeat of a Prior-Year Finding: Yes, 2018-002 Recommendation: Fund balance position must be presentable on a monthly basis. This requires a timely completion of monthly financial statements for this program. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child and Adult Care Food Program (CACFP), CFDA #10.558, for 10/1/2018 through 9/30/2019. Criteria: CACFP must be run as a non-profit food program and should be able to present the program fund balance on a monthly basis. Condition: Fund balance at September 30, 2019, was determined and supported CACFP as a non-profit food program. However, necessary program guidance was unavailable to present the fund balance until later in the year. Context: This is a condition identified per review of the program?s financial data throughout the year. Effect: Without procedures in place to present the program fund balance, the Board is unable to determine CACFP is operating as a non-profit food program. Cause: Guidance was not in place historically to track fund balance. Repeat of a Prior-Year Finding: Yes, 2018-002 Recommendation: Fund balance position must be presentable on a monthly basis. This requires a timely completion of monthly financial statements for this program. View of Responsible Officials: The Board and management agree with this finding.
Finding: CACFP must be run as a non-profit food program and should be able to present the program fund balance on a monthly basis. Fund balance at September 30, 2019, was determined and supported CACFP as a non-profit food program. However, necessary program guidance was unavailable to present the fund balance until later in the year. Response: Procedures are in place to present the program fund balance.
2018-002
Reimbursements are received based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per the reimbursement for all months at all schools. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure supper and snack counts are properly reviewed, the reimbursements requested for the program could be over-stated or under-stated. Cause: Policies and procedures were not in place to review supper and snack counts. Repeat of a Prior-Year Finding: No Recommendation: The number of suppers and snacks served must be verified for accuracy prior to the claim for reimbursement. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child and Adult Care Food Program (CACFP), CFDA #10.558, for 10/1/2018 through 9/30/2019. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Reimbursements are received based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per the reimbursement for all months at all schools. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure supper and snack counts are properly reviewed, the reimbursements requested for the program could be over-stated or under-stated. Cause: Policies and procedures were not in place to review supper and snack counts. Repeat of a Prior-Year Finding: No Recommendation: The number of suppers and snacks served must be verified for accuracy prior to the claim for reimbursement. View of Responsible Officials: The Board and management agree with this finding.
Finding: CACFP reimbursements are received based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per the reimbursement for all months at all schools. Response: The number of suppers and snacks served will be verified for accuracy prior to the claim for reimbursement.
Costs are allocated to the program based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per cost allocation for all months at all schools. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure supper and snack counts are properly reviewed, the costs charged to the program could be over-stated or under-stated. Cause: Policies and procedures were not in place to review supper and snack counts. Repeat of a Prior-Year Finding: No Recommendation: The number of suppers and snacks served must be verified for accuracy prior to the allocation of costs. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child and Adult Care Food Program (CACFP), CFDA #10.558, for 10/1/2018 through 9/30/2019. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Costs are allocated to the program based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per cost allocation for all months at all schools. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure supper and snack counts are properly reviewed, the costs charged to the program could be over-stated or under-stated. Cause: Policies and procedures were not in place to review supper and snack counts. Repeat of a Prior-Year Finding: No Recommendation: The number of suppers and snacks served must be verified for accuracy prior to the allocation of costs. View of Responsible Officials: The Board and management agree with this finding.
Finding: CACFP costs are allocated to the program based on the number of suppers and snacks served. The number of suppers and snacks served are based on roster and point of sale data from participating schools. The number of suppers and snacks served per the supporting documentation did not agree to the number of suppers and snacks served per cost allocation for all months at all schools. Response: The number of suppers and snacks served will be verified for accuracy prior to the allocation of costs.
Three nonpayroll payments selected for testing in the Child Nutrition Cluster did not have a proper authorizing signature. Questioned Costs: Known questioned costs determined through audit test work totaled $148. Based on the sample size and the total population this amount extrapolates to $100,050. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure costs are properly reviewed for allowability, the Board could be noncompliant with the allowability requirements and could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not adhered to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, CFDA #10.555, 10.553, 10.559, for 10/1/2018 through 9/30/2019. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Three nonpayroll payments selected for testing in the Child Nutrition Cluster did not have a proper authorizing signature. Questioned Costs: Known questioned costs determined through audit test work totaled $148. Based on the sample size and the total population this amount extrapolates to $100,050. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure costs are properly reviewed for allowability, the Board could be noncompliant with the allowability requirements and could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not adhered to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Finding: Three nonpayroll payments selected for testing in the Child Nutrition Cluster did not have a proper authorizing signature. Response: The Board and management will strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 13, 2018 — management decision was due February 13, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 2017.
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