EIN: 636000872
UEI: NBB6L1DJKJ38
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2023. 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 March 27, 2024, which was (876 days ago).
What is a management decision? →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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 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 contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. Recommendation: 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.
In February/March of this year all purchasing and procurement functions were taken over by the finance department. As part of this takeover, the finance department completed reviews of all purchases to ensure that all ECBOE finance procedures were being followed. The finance department spent multiple months training the financial CNP staff on ECBOE purchasing policies and procedures. The finance department will also conduct periodic audits of the financial transactions within the CNP department. In addition, the ALSDE Child Nutrition department is revising and updating its own policies and procedures manual for districts statewide to follow. Continued internal monitoring/auditing of the ECBOE CNP Departments finances will continue.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 8, 2022. 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 February 8, 2023, which was (1289 days ago).
What is a management decision? →Reference Number: 2021-002 Compliance Requirement: Activities Allowed and Unallowed and Allowable Costs/Cost Principles Type of Finding: Internal Control and Compliance Internal Control Impact Significant Deficiency Compliance Impact Noncompliance Assistance Listing Numbers and Titles: 84.027 and 84.173 ? Special Education Cluster Federal Awarding Agency: U.S. Department of Education Federal Award Number: None Pass-through Entity: Alabama Department of Education Pass-through Award Number: None Questioned Costs: $34,710.78 The Board failed to ensure all personnel expenses charged against the Special Education Cluster were allowable and properly supported. Finding Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(i)(5) outlines the standards for documenting personnel expenses. The current standards require an employee working on a single cost objective or an employee whose salary is supported by only one federal program to document personnel expenses by completing semiannual certifications of their time and effort spent working on the program. In testing Special Education Cluster payroll costs, a semiannual time and effort report was not provided for one (1) of the twenty-five (25) employees tested. Conversations held with management revealed that this person should not have been paid from the Special Education Program and that costs charged against the grant for this employee were not allowable. This is also the reason a time and effort report was not obtained for this employee. The Board failed to ensure an adequate system of internal controls were in place to provide reasonable assurance that charges against the Special Education Cluster were allowable. As a result, the Board is not in compliance with the Uniform Guidance as it pertains to ensuring all personnel services charged against the Special Education Cluster are allowable costs and are properly documented. Recommendation The Board should ensure all costs charged against the program are allowable and that all personnel expenses are properly documented.
In researching this matter it is to be noted that the employee was in this federally funded position, but transferred out to another non-federally funded position. This information was not communicated to the payroll office, which resulted in this issue. This matter was immediately corrected at the time of disclosure. The coding for the employee was made and corrected for the FY 2022 year. Going forward, each director will be required to sign off on its department's personnel budget sheet. This was an oversight, because there is already a system in place where Directors can look to see where their employees are coded in real time via Google shared document. This document is a living document, and we will work to try make it even easier for review.
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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