EIN: 636000834
UEI: JAMFNBQJZRM6
Audited by: State of Alabama Department of Examiners of Public Accounts
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 12, 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 12, 2026 (104 days from today).
What is a management decision? →FAC accepted this audit on June 27, 2025 — management decision was due December 27, 2025.
FAC accepted this audit on June 24, 2024 — management decision was due December 24, 2024.
The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures. If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources. The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations. The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase. As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.
Show full finding ▾Hide full finding ▴The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures. If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources. The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations. The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase. As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.
Response/Views: We disagree with this finding. We followed all initial guidance received from ALSDE regarding this grant opportunity. The grant was presented as a no cost opportunity for the county. We only received revised guidance and instructions from ALSDE after the initial phase had been completed, which caused significant confusion and financial implications for the county. Our only recourse was to trust the sole source letter which we received from the vendor. Corrective Action Planned: The Superintendent is currently organizing professional development sessions related to compliance with procurement procedures for federal programs. These sessions will be required for all applicable staff to include district administrators, departmental directors and coordinators, and other staff as appropriate. A review of related Board policies and procedures will be included in this training and in all subsequent related professional development sessions in an effort to ensure the continuation of knowledge and compliance. Anticipated Completion Date: Organized professional development sessions are to be schedule as soon as appropriate speakers have been secured. It is the intent of the Board to possibly begin training as the new school year begins. Contact Person(s): Dodd Hawthorne, Superintendent
FAC accepted this audit on June 22, 2023 — management decision was due December 22, 2023.
FAC accepted this audit on June 23, 2022 — management decision was due December 23, 2022.
FAC accepted this audit on July 5, 2021 — management decision was due January 5, 2022.
FAC accepted this audit on April 2, 2020 — management decision was due October 2, 2020.
FAC accepted this audit on June 12, 2019 — management decision was due December 12, 2019.
FAC accepted this audit on June 18, 2018 — management decision was due December 18, 2018.
FAC accepted this audit on August 23, 2017 — management decision was due February 23, 2018.
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.
Browse other Single Audit organizations in Alabama →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
