EIN: 636001031
UEI: E16PA9V9BJ33
Audited by: State of Alabama Department of Examiners of Public Accounts
Oversight agency: 84 [Department of Education]
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Data as of September 14, 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 (101 days from today).
What is a management decision? →Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifies the requirements regarding procurement of property or services under Federal awards and requires the non-federal entity to have and use documented methods of procurement. The Uniform Guidance, Part 200.320, requires formal procurement methods, including sealed bids or proposals, to be used for purchases of property or services that exceed the simplified acquisition threshold, currently $250,000. Additionally, the Uniform Guidance, Part 200.320, requires nonfederal entities to obtain quotations from an adequate number of qualified sources for the purchases of property or services that exceed the micro-purchase threshold ($10,000) but are below the simplified acquisition threshold ($250,000). The Perry County Board of Education (the “Board”) expended $92,166.66 from Title I Grants to Education Agencies for professional development services without obtaining quotations. Additionally, the Board was unable to provide all executed contracts for professional development services for review. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Part 200.320, as it relates to procurement. As a result, the Board did not comply with the Uniform Guidance, Part 200.320, to ensure quotations were obtained for purchases with federal funds or to maintain the appropriate documentation for professional development contracts.
Show full finding ▾Hide full finding ▴Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifies the requirements regarding procurement of property or services under Federal awards and requires the non-federal entity to have and use documented methods of procurement. The Uniform Guidance, Part 200.320, requires formal procurement methods, including sealed bids or proposals, to be used for purchases of property or services that exceed the simplified acquisition threshold, currently $250,000. Additionally, the Uniform Guidance, Part 200.320, requires nonfederal entities to obtain quotations from an adequate number of qualified sources for the purchases of property or services that exceed the micro-purchase threshold ($10,000) but are below the simplified acquisition threshold ($250,000). The Perry County Board of Education (the “Board”) expended $92,166.66 from Title I Grants to Education Agencies for professional development services without obtaining quotations. Additionally, the Board was unable to provide all executed contracts for professional development services for review. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Part 200.320, as it relates to procurement. As a result, the Board did not comply with the Uniform Guidance, Part 200.320, to ensure quotations were obtained for purchases with federal funds or to maintain the appropriate documentation for professional development contracts.
All purchases over the prescirbed thresholds will be pulled and reviewed before a commitment to purchase or enter into a contract with an agency. If the purchase is deemed necessary, quotes or bids will be prepared and issued. Based on the result of the bids or quotes, the purchase will either be approved or not purchased or contract will be issued.
FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on September 20, 2023 — management decision was due March 20, 2024.
FAC accepted this audit on April 18, 2023 — management decision was due October 18, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
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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