EIN: 636001651
UEI: D8AZA8M7HK44
Audited by: State of Alabama Department of Examiners of Public Accounts
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 10, 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 April 10, 2026 (147 days ago).
What is a management decision? →The U.S. Department of the Treasury adopted the interim final rule published in the Federal Register on May 17, 2021, which contains rules and regulations for the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”). The interim final rule provides for the allowance of premium pay to be paid to eligible workers using CSLFRF. An eligible worker is defined as "groups of workers or, to the extent applicable, individual workers, other than those where the eligible worker receiving premium pay is earning (with premium pay included) below 150 percent of their residing state or county's average annual wage for all occupations, as defined by the Bureau of Labor Statistics Occupational Employment and Wage Statistics, whichever is higher on an annual basis; OR the eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act overtime provisions". Furthermore, the State of Alabama's average annual wage ($55,350) for all occupations is higher than Monroe County’s average annual wage ($47,260) on an annual basis. This guidance would require any employees earning over $83,025 (150 percent of $55,350) annually to be ineligible for premium pay. During fiscal year 2022, it was determined two employees earning more than $83,025 received premium pay. The premium pay was $3,497.60 per employee for a total of $6,995.20. Procedures were not in place to ensure the Commission's compliance with CSLFRF regulations. As a result, the Commission failed to comply with CSLFRF rules and issued premium pay to ineligible workers. Recommendation The Commission should ensure premium pay is issued only to eligible workers.
Show full finding ▾Hide full finding ▴The U.S. Department of the Treasury adopted the interim final rule published in the Federal Register on May 17, 2021, which contains rules and regulations for the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”). The interim final rule provides for the allowance of premium pay to be paid to eligible workers using CSLFRF. An eligible worker is defined as "groups of workers or, to the extent applicable, individual workers, other than those where the eligible worker receiving premium pay is earning (with premium pay included) below 150 percent of their residing state or county's average annual wage for all occupations, as defined by the Bureau of Labor Statistics Occupational Employment and Wage Statistics, whichever is higher on an annual basis; OR the eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act overtime provisions". Furthermore, the State of Alabama's average annual wage ($55,350) for all occupations is higher than Monroe County’s average annual wage ($47,260) on an annual basis. This guidance would require any employees earning over $83,025 (150 percent of $55,350) annually to be ineligible for premium pay. During fiscal year 2022, it was determined two employees earning more than $83,025 received premium pay. The premium pay was $3,497.60 per employee for a total of $6,995.20. Procedures were not in place to ensure the Commission's compliance with CSLFRF regulations. As a result, the Commission failed to comply with CSLFRF rules and issued premium pay to ineligible workers. Recommendation The Commission should ensure premium pay is issued only to eligible workers.
Response/Views: The County Engineer and Assistant Engineer were declared eligible workers since they performed essential duties during the pandemic, as outlined in the January 2022 Overview of the Final Rule. These employees were discussed in various work sessions; however, they were not properly included in the resolution. Because the County was not a participant in IAC (Investing in Alabama Counties), we did not receive additional guidance. We elected not to pay 8 percent of ARPT funding ($4,027,142.00), which amounts to $322,171.36, to join. As a result, we were unable to obtain specific guidance from either the ACCA office or the Examiners' office on questions related to ARPT. We still have ARPT funds on hand. Corrective Action Planned: If our explanation does not fully satisfy this finding, the County is prepared to reimburse this expense from the General Fund to the ARPT fund account. The ARPT account still maintains a balance, and funds are available to be expended through December 31, 2026. It is important to note that the County received very limited guidance from both the ACCA office and the Examiners of Public Accounts personnel regarding this matter.
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
FAC accepted this audit on April 2, 2020 — management decision was due October 2, 2020.
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.
Browse other Single Audit organizations in Alabama →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
