EIN: 636004824
UEI: N6HDKWMFKPR8
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 30, 2024. 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 November 30, 2024 (634 days ago).
What is a management decision? →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 in the prior year resulted in the Board exceeding the simplified acquisition threshold for the first time during the year ended September 30, 2022. 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: Yes, 2022-001 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; COVID-19 – Education Stabilization Fund, Assistance Listing #84.425D and #84.425U, 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 in the prior year resulted in the Board exceeding the simplified acquisition threshold for the first time during the year ended September 30, 2022. 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: Yes, 2022-001 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.
During the year, the Board utilized an approved procurement method for these services.
2022-001
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 in the prior year resulted in the Board exceeding the simplified acquisition threshold for the first time during the year ended September 30, 2022. 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 and #84.173, 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 in the prior year resulted in the Board exceeding the simplified acquisition threshold for the first time during the year ended September 30, 2022. 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.
During the year, the Board utilized an approved procurement method for these services.
FAC accepted this audit on March 22, 2023 — management decision was due September 22, 2023.
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. 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 for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. 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; COVID-19 ? Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2021 through 9/30/2022. 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. 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 for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #84.425C, #84.425D and #84.425U. Response: The Board will implement the following corrective action plan: 1. The Board will use an approved procurement method for these services. 2. The Board will determine if services are provided in this area by other vendors. 3. If other vendors are available, the Board will distribute and advertise request for bids for these services. Anticipated Completion Date: 09-30-2023
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. 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 for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. 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. 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 for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #10.555 and #10.553. Response: The Board will implement the following corrective action plan: 1. The Board will use an approved procurement method for these services. 2. The Board will determine if services are provided in this area by other vendors. 3. If other vendors are available, the Board will distribute and advertise request for bids for these services. Anticipated Completion Date: 09-30-2023
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