EIN: 636000816
UEI: L1AXKEB8CW71
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 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 18, 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 18, 2026 (70 days from today).
What is a management decision? →FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
FAC accepted this audit on May 13, 2024 — management decision was due November 13, 2024.
FAC accepted this audit on June 20, 2023 — management decision was due December 20, 2023.
Finding The Uniform Guidance, 2 CFR 200.303, requires non-federal entities receiving federal awards to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Title 2 U.S. Code of Federal Regulations, Part 200, Appendix XI Compliance Supplement (Uniform Guidance ), Part 4 Agency Program Requirements, 20.001 ? Wage Rate Requirements Cross-Cutting Section, Section III Compliance Requirements for Special Test and Provisions requires all 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 for the contractor or subcontractor to 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). In testing the Education Stabilization Fund, one of the two construction project contracts tested did not include the prevailing wage rate clause nor were there weekly submissions of the required certified payroll. The Board did not have procedures in place to ensure contractors were notified of the requirements to comply with the Davis-Bacon Act as supplemented by Department of Labor regulations and the prevailing wage rate requirements were not included in one of the construction contracts tested. As a result, the Board is not in compliance with the Uniform Guidance as it pertains to wage rate requirements. Recommendation The Board should ensure the wage rate requirements of the Uniform Guidance are followed for all construction projects contracts in excess of $2,000 financed by federal assistance funds.
Show full finding ▾Hide full finding ▴Finding The Uniform Guidance, 2 CFR 200.303, requires non-federal entities receiving federal awards to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Title 2 U.S. Code of Federal Regulations, Part 200, Appendix XI Compliance Supplement (Uniform Guidance ), Part 4 Agency Program Requirements, 20.001 ? Wage Rate Requirements Cross-Cutting Section, Section III Compliance Requirements for Special Test and Provisions requires all 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 for the contractor or subcontractor to 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). In testing the Education Stabilization Fund, one of the two construction project contracts tested did not include the prevailing wage rate clause nor were there weekly submissions of the required certified payroll. The Board did not have procedures in place to ensure contractors were notified of the requirements to comply with the Davis-Bacon Act as supplemented by Department of Labor regulations and the prevailing wage rate requirements were not included in one of the construction contracts tested. As a result, the Board is not in compliance with the Uniform Guidance as it pertains to wage rate requirements. Recommendation The Board should ensure the wage rate requirements of the Uniform Guidance are followed for all construction projects contracts in excess of $2,000 financed by federal assistance funds.
Response/Views: I agree with the finding stated above. I would however, like it noted that although the contract entered into by the board did not includeprevailing wage rate clauses, the contractor did confirm they have been and will continue to comply with the Davis-Bacon Act as it pertains to wage rate requirements. Corrective Action Planned: Hereto forward, when planning begins for federal funded projects over $2,000 all parties involved (included but not limited to, Chief School Financial Officer, Maintenance Department Bookkeeper, Facilities Supervisor, Superintendent and Architect) will be reminded and updated of all federal regulations as they pertain to the Davis-Bacon Act. At this time, specific plans will be determined as to the implementation of these regulations and checks and balances will be put into place to make sure all contracts and project procedures are adhered to throughout the entirety of the project to insure we remain in compliance with the aforementioned regulations. Anticipated Completion Date: Immediately. As of today, the above corrective action plan has been put into place in our school district. All future pertinent projects will adhere to these new procedures. Contact Person(s): Carmen Rotch, Chief School Financial Officer, Clarke County Board of Education, 251.250.2155.
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
FAC accepted this audit on July 13, 2021 — management decision was due January 13, 2022.
FAC accepted this audit on July 15, 2020 — management decision was due January 15, 2021.
FAC accepted this audit on May 19, 2019 — management decision was due November 19, 2019.
FAC accepted this audit on May 16, 2018 — management decision was due November 16, 2018.
FAC accepted this audit on June 26, 2017 — management decision was due December 26, 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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