EIN: 680595540
UEI: ZPMLMQ7ZGV73
Audited by: Carr, Riggs & Ingram, L.L.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 29, 2026 (111 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 17, 2024 — management decision was due December 17, 2024.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FAC accepted this audit on July 1, 2021 — management decision was due January 1, 2022.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
2019-001: Procurement by small purchase procedures Federal agency: U.S. Department of Education Pass-through agency: Alabama State Department of Education Title: Special Education (IDEA) Cluster CFDA Number: 84.027, 84.173 Award Year: 2018-2019 Award Number: 16-9100059, 16-9100039 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. For purchases subject to procurement by small purchase procedures, 2 CFR 200.320 requires the Board to obtain price or rate quotations from an adequate number of qualified sources. Condition and Perspective: During the year ended September 30, 2019, the Board incurred $151,498 in costs for multiple professional services, each below the simplified acquisition threshold; however, portions of these services were only available from a single source. Cause: Management was not aware that professional services, which are exempt from State bid laws, were subject to the small purchase procedures under 2 CFR 200.320. Effect: The Board did not obtain multiple quotations or document sole source information for professional services below the simplified acquisition threshold. Questioned Cost: Amount of questioned costs could not be determined. Recommendation: The Board should review the professional services paid with federal funds and ensure that the methods of procurement are in compliance with 2 CFR 200.320. Management?s response: Management will ensure that all services paid for with federal funds will comply with 2 CFR 200.320.
Show full finding ▾Hide full finding ▴2019-001: Procurement by small purchase procedures Federal agency: U.S. Department of Education Pass-through agency: Alabama State Department of Education Title: Special Education (IDEA) Cluster CFDA Number: 84.027, 84.173 Award Year: 2018-2019 Award Number: 16-9100059, 16-9100039 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. For purchases subject to procurement by small purchase procedures, 2 CFR 200.320 requires the Board to obtain price or rate quotations from an adequate number of qualified sources. Condition and Perspective: During the year ended September 30, 2019, the Board incurred $151,498 in costs for multiple professional services, each below the simplified acquisition threshold; however, portions of these services were only available from a single source. Cause: Management was not aware that professional services, which are exempt from State bid laws, were subject to the small purchase procedures under 2 CFR 200.320. Effect: The Board did not obtain multiple quotations or document sole source information for professional services below the simplified acquisition threshold. Questioned Cost: Amount of questioned costs could not be determined. Recommendation: The Board should review the professional services paid with federal funds and ensure that the methods of procurement are in compliance with 2 CFR 200.320. Management?s response: Management will ensure that all services paid for with federal funds will comply with 2 CFR 200.320.
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2019 The Trussville City Board of Education submits the following corrective action plan for the year ended September 30, 2019: FINDINGS ? FEDERAL AWARDS PROGRAMS Audit Finding Reference: 2019-001: Procurement by small purchase procedures Corrective Action Plan: Management will ensure that all services paid for with federal funds will comply with 2 CFR 200.320. Person Responsible: James A. Kirkland, Chief School Finance Officer Estimated Completion Date: September, 2020
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 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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