EIN: 636001589
UEI: NZG8JA4DFMA8
Audited by: State of Alabama/Department of Examiners of Public Accounts
Oversight agency: 21 [Department of the Treasury]
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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 August 25, 2025. 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 February 25, 2026 (187 days ago).
What is a management decision? →The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use their own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, a State law commonly referred to as the “Public Works Law”, requires the construction, installation, repair, and renovation of public buildings in excess of $100,000.00 that are paid in whole or part, with public funds to be bid under the provisions of the Public Works Law. The Lauderdale County Commission (the "Commission") entered into a public works contract for the purchase and installation of HVAC heating and cooling systems in the amount of $2,999,96.00, of which $749,998.98 was expended during the fiscal year. The Commission did not bid the project in accordance with the Public Works Law and instead purchased the HVAC systems and installation using a purchasing cooperative. As a result, the Commission did not comply with the Uniform Guidance procurement requirements and entered into a public works contract without adhering to the requirements of the Public Works Law for this purchase.
Show full finding ▾Hide full finding ▴The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use their own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, a State law commonly referred to as the “Public Works Law”, requires the construction, installation, repair, and renovation of public buildings in excess of $100,000.00 that are paid in whole or part, with public funds to be bid under the provisions of the Public Works Law. The Lauderdale County Commission (the "Commission") entered into a public works contract for the purchase and installation of HVAC heating and cooling systems in the amount of $2,999,96.00, of which $749,998.98 was expended during the fiscal year. The Commission did not bid the project in accordance with the Public Works Law and instead purchased the HVAC systems and installation using a purchasing cooperative. As a result, the Commission did not comply with the Uniform Guidance procurement requirements and entered into a public works contract without adhering to the requirements of the Public Works Law for this purchase.
The Commission will implement procedures to ensure compliance with the Unjiorm Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.3 18 and CFR 200.320 and the Code ofAlabama 1975, Title 39.
FAC accepted this audit on September 17, 2024 — management decision was due March 17, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
FAC accepted this audit on April 14, 2022 — management decision was due October 14, 2022.
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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