EIN: 636000990
UEI: E19ALFMHPEV3
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 15, 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 15, 2026 (108 days from today).
What is a management decision? →FAC accepted this audit on June 11, 2025 — management decision was due December 11, 2025.
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
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 2023, the Board entered into a construction project contract totaling $2,822,000.00 that did not include the prevailing wage rate clauses. As of September 30, 2023, the Board had expended $2,172,462.65 of Education Stabilization Fund (ESSER) funds on the projects. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses, but the contractors did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to including the wage rate requirements clauses in all contracts. 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 $2,000.00 with the use of mechanics and laborers. Views of Responsible Officials of the Auditee The Board agreed with the finding.
Show full finding ▾Hide full 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 2023, the Board entered into a construction project contract totaling $2,822,000.00 that did not include the prevailing wage rate clauses. As of September 30, 2023, the Board had expended $2,172,462.65 of Education Stabilization Fund (ESSER) funds on the projects. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses, but the contractors did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to including the wage rate requirements clauses in all contracts. 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 $2,000.00 with the use of mechanics and laborers. Views of Responsible Officials of the Auditee The Board agreed with the finding.
Management has reviewed the requirements of Tital 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "David-Bacon Act"). Management will communicate with all contractors and subcontractors regarding the wage rate requirements and will review documentation for includsion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditure being made.
FAC accepted this audit on August 17, 2023 — management decision was due February 17, 2024.
FAC accepted this audit on June 8, 2022 — management decision was due December 8, 2022.
FAC accepted this audit on July 28, 2021 — management decision was due January 28, 2022.
FAC accepted this audit on May 27, 2020 — management decision was due November 27, 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 June 20, 2017 — management decision was due December 20, 2017.
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