EIN: 636001000
UEI: EWLFT5ZWGQW7
Audited by: Byrd, Smalley & Adams, PC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 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 25, 2026 (108 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year. Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year. Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023. View of Responsible Officials: The Board and management agree with this finding.
Finding: For a portion of the year, expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #84.027, #84.027X, #84.173 and #84.173X. Response: During the year, the Board utilized an approved procurement method for these services. Completion Date: May 2023
FAC accepted this audit on June 25, 2023 — management decision was due December 25, 2023.
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
FAC accepted this audit on June 14, 2021 — management decision was due December 14, 2021.
Two nonpayroll payments selected for testing in the Special Education Cluster did not have a proper authorizing signature.Questioned Costs: Known questioned costs determined through audit test work totaled $1,044. Based on the sample size and the total population this amount extrapolates to $42,180.Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample.Effect: Without adherence to controls in place to ensure costs are properly reviewed for allowability, the Board could be noncompliant with the allowability requirements and could request funds for costs or activities that are unallowable or outside of the period of performance.Cause: Policies and procedures were not adhered to ensure transactions are properly authorized.Repeat of a Prior-Year Finding: NoRecommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and incurred during the period of performance.View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, CFDA #84.027 and 84.173, for 10/1/2019 through 9/30/2020.Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.Condition: Two nonpayroll payments selected for testing in the Special Education Cluster did not have a proper authorizing signature.Questioned Costs: Known questioned costs determined through audit test work totaled $1,044. Based on the sample size and the total population this amount extrapolates to $42,180.Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample.Effect: Without adherence to controls in place to ensure costs are properly reviewed for allowability, the Board could be noncompliant with the allowability requirements and could request funds for costs or activities that are unallowable or outside of the period of performance.Cause: Policies and procedures were not adhered to ensure transactions are properly authorized.Repeat of a Prior-Year Finding: NoRecommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and incurred during the period of performance.View of Responsible Officials: The Board and management agree with this finding.
Finding: Two nonpayroll payments selected for testing in the Special Education Cluster did not have a proper authorizing signature.Response: A strengthened approval process was implemented in FY 2020.
FAC accepted this audit on June 23, 2020 — management decision was due December 23, 2020.
FAC accepted this audit on June 25, 2019 — management decision was due December 25, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on June 7, 2017 — management decision was due December 7, 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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