EIN: 636000963
UEI: VWNRRHM2AUX6
Audited by: State of Alabama Department of Examiners of Public Accounts
Oversight agency: 10 [Department of Agriculture]
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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 26, 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 26, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on May 14, 2025 — management decision was due November 14, 2025.
Finding 2024-001 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 much be obtained from an adequate number of qualified sources. Board policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) expended $152,825.25 of Special Education – Grants to States funds for therapy services and did not provide documentation that price or rate quotations were obtained. 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. This finding was previously reported as Finding 2023-001. Recommendation: 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 ▴Finding 2024-001 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 much be obtained from an adequate number of qualified sources. Board policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) expended $152,825.25 of Special Education – Grants to States funds for therapy services and did not provide documentation that price or rate quotations were obtained. 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. This finding was previously reported as Finding 2023-001. Recommendation: 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 agree with the finding. Corrective Action Planned: We will get at least two quotes for any contracts entered into over $10,000 when using Federal funds. This has been communicated to those responsible for entering into contracts. Reason for the Recurrence: Contracts were already being entered into for this year when the finding was discovered in the prior year audit. Corrective actions have since taken place. Anticipated Completion Date: Immediately going forward. Contact Pcrsoii (s,): Ashley Montgomery
2023-001
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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.
ResponseMews: We respectfully disagree with this audit finding. The state approved Betabox's request for an allocation from the GEER fund, conditional upon submission of financial reports. The state specified to our Board the vendor that these funds were to be used for, so it was believed that no further procurement process was required. Corrective Action Planned: Going forward we will get legal advice before accepting any funds that are to be used for a specific vendor. We will also make sure that appropriate procurement procedures are followed for future purchases. Anticipated Completion Date: June 2024 Contact Person(s): Ashley Montgomery, CSFO
FAC accepted this audit on May 11, 2023 — management decision was due November 11, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on August 29, 2021 — management decision was due March 1, 2022.
FAC accepted this audit on August 6, 2020 — management decision was due February 6, 2021.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
FAC accepted this audit on June 19, 2017 — management decision was due December 19, 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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