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Dale County Board of EducationLocal Government

EIN: 636000844

UEI: RBK5X4LV16N7

Audited by: Alabama Department of Examiners of Public Accounts

Oversight agency: 10 [Department of Agriculture]

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Data as of September 2, 2026

Dale County Board of Education10 audit years1 findings
10
Audit Years
1
Total Findings
0
Repeat Findings
$5.7M
Federal Awards Expended (FY 2025)

FY 2025-09-30

LOW-RISK AUDITEE$5,660,022 federal awards expended

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on May 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 November 29, 2026 (86 days from today).

What is a management decision? →
2025-001
Procurement & Suspension/Debarment
MATERIAL WEAKNESSMODIFIED OPINIONQUESTIONED COSTS

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 their 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”, contains various legal requirements related to public works projects. Public works projects include the construction, installation, repair, renovation or maintenance of public buildings to be paid, in whole or in part, with public funds. Contracts that exceed $100,000.00, materials and labor combined, are required to be competitively bid as provided by the Code of Alabama 1975, Section 39-2-2. Additionally, Title 39 does not provide city and county boards of education authority to use a purchasing cooperative for public works contracts. The Dale County Board of Education (the “Board”) entered into a public works contract for the purchase and installation of intercom and mass notification systems in the amount of $686,804.00, of which $500,000.00 in federal funds were expended during the fiscal year. However, the Board utilized a purchasing cooperative for the purchase and installation of the intercom and mass notification systems. The Board did not ensure public works contracts were bid in accordance with the Uniform Guidance and the Public Works Law. As a result, the Board failed to comply with the requirements of the Uniform Guidance and the Public Works Law.

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Full finding narrative

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 their 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”, contains various legal requirements related to public works projects. Public works projects include the construction, installation, repair, renovation or maintenance of public buildings to be paid, in whole or in part, with public funds. Contracts that exceed $100,000.00, materials and labor combined, are required to be competitively bid as provided by the Code of Alabama 1975, Section 39-2-2. Additionally, Title 39 does not provide city and county boards of education authority to use a purchasing cooperative for public works contracts. The Dale County Board of Education (the “Board”) entered into a public works contract for the purchase and installation of intercom and mass notification systems in the amount of $686,804.00, of which $500,000.00 in federal funds were expended during the fiscal year. However, the Board utilized a purchasing cooperative for the purchase and installation of the intercom and mass notification systems. The Board did not ensure public works contracts were bid in accordance with the Uniform Guidance and the Public Works Law. As a result, the Board failed to comply with the requirements of the Uniform Guidance and the Public Works Law.

Corrective Action Plan

Views of Responsible Officials of the Auditee: The Board agreed with the finding. The Board will bid all future federally funded public works contracts in compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and the Code of Alabama 1975, Title 39.

About Procurement and Suspension and Debarment →

FY 2024-09-30

LOW-RISK AUDITEE$9,314,135 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.

FY 2023-09-30

LOW-RISK AUDITEE$7,039,818 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.

FY 2022-09-30

LOW-RISK AUDITEE$6,129,302 federal awards expendedNo findings recorded this year

FAC accepted this audit on May 31, 2023 — management decision was due December 1, 2023.

FY 2021-09-30

LOW-RISK AUDITEE$6,183,022 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 26, 2022 — management decision was due December 26, 2022.

FY 2020-09-30

LOW-RISK AUDITEE$3,604,297 federal awards expendedNo findings recorded this year

FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.

FY 2019-09-30

LOW-RISK AUDITEE$3,088,788 federal awards expendedNo findings recorded this year

FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.

FY 2018-09-30

LOW-RISK AUDITEE$3,276,886 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 24, 2019 — management decision was due December 24, 2019.

FY 2017-09-30

$2,944,837 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 5, 2018 — management decision was due December 5, 2018.

FY 2016-09-30

$2,871,179 federal awards expendedNo findings recorded this year

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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