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TUSCUMBIA CITY BOARD OF EDUCATIONLocal Government

EIN: 636001133

UEI: HY9SGYNJ6MV8

Audited by: BMSS, LLC

Oversight agency: 10 [Department of Agriculture]

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Data as of August 31, 2026

TUSCUMBIA CITY BOARD OF EDUCATION10 audit years2 findings1 repeat
10
Audit Years
2
Total Findings
1
Repeat Findings
$2.8M
Federal Awards Expended (FY 2025)

FY 2025-09-30

LOW-RISK AUDITEE$2,813,456 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 30, 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 30, 2026 (119 days from today).

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FY 2024-09-30

$3,249,079 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 27, 2025 — management decision was due December 27, 2025.

FY 2023-09-30

$3,063,025 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.

FY 2022-09-30

$4,266,455 federal awards expended

FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.

2022-002
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-001

The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.

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Full finding narrative

The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.

Corrective Action Plan

Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.

Prior Finding References

2021-001

About Other →

FY 2021-09-30

MATERIAL NONCOMPLIANCE DISCLOSED$2,241,134 federal awards expended

FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.

2021-001
Other
SIGNIFICANT DEFICIENCY

The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.

Show full finding ▾
Full finding narrative

The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.

Corrective Action Plan

Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.

About Other →

FY 2020-09-30

LOW-RISK AUDITEE$1,404,744 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 13, 2022 — management decision was due December 13, 2022.

FY 2019-09-30

LOW-RISK AUDITEE$1,535,397 federal awards expendedNo findings recorded this year

FAC accepted this audit on July 26, 2020 — management decision was due January 26, 2021.

FY 2018-09-30

LOW-RISK AUDITEE$1,411,182 federal awards expendedNo findings recorded this year

FAC accepted this audit on May 6, 2019 — management decision was due November 6, 2019.

FY 2017-09-30

LOW-RISK AUDITEE$1,347,643 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.

FY 2016-09-30

LOW-RISK AUDITEE$1,366,913 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 23, 2017 — management decision was due September 23, 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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