EIN: 872178679
UEI: CTGEZMEUJ1M8
Audited by: Aldridge Borden & Company
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 September 30, 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 March 30, 2026 (164 days ago).
What is a management decision? →U.S. Department of Agriculture Passed through Alabama Department of Public Health Program: Water and Waste Grants and Loans and Loan Guarantees Assistance Listing Number: 10.770 Noncompliance / Significant Deficiency Procurement Criteria An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Condition The Program made three large purchase using grants funds exceeding the micro-purchase threshold without obtaining price or rate quotations from an adequate number of qualified sources. Cause The Program was not fully educated on procurement policies when it came to grant funds, so they were not aware that bids or price comparisons were necessary for the purchases. Effect Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed or subject the entity to possible claims. Recommendation We recommend management adhere to the Federal, State, and local regulations for all procurements using Federally sourced funds by ensuring policies and procedures are documented and followed in accordance with Uniform Guidance requirements. Management's Response Management agrees with our recommendation and finding and will work to adhere to all applicable procurement policies.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Passed through Alabama Department of Public Health Program: Water and Waste Grants and Loans and Loan Guarantees Assistance Listing Number: 10.770 Noncompliance / Significant Deficiency Procurement Criteria An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Condition The Program made three large purchase using grants funds exceeding the micro-purchase threshold without obtaining price or rate quotations from an adequate number of qualified sources. Cause The Program was not fully educated on procurement policies when it came to grant funds, so they were not aware that bids or price comparisons were necessary for the purchases. Effect Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed or subject the entity to possible claims. Recommendation We recommend management adhere to the Federal, State, and local regulations for all procurements using Federally sourced funds by ensuring policies and procedures are documented and followed in accordance with Uniform Guidance requirements. Management's Response Management agrees with our recommendation and finding and will work to adhere to all applicable procurement policies.
Corrective Action Plan The Program will develop an internal procurement policy with reference to the appropriate Federal, State, and local laws, regulations, and standards. The documented policy will be used when initiating and approving purchases under Federal grant programs, so they can ensure that they are in compliance with Uniform Guidance. Individual(s) Responsible Sherry Bradley Completion Date Discussion is ongoing regarding the plan; it will be implemented by the end of 2025.
2023-001
FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
Criteria An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR 200.317 through 200.327. Condition The Program made two large purchases using grant funds exceeding the micro-purchase threshold without obtaining price or rate quotations from an adequate number of qualified sources. Cause The Program was not fully educated on procurement policies when it came to grant funds, so they were not aware that bids or price comparisons were necessary for the purchases. Effect Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed or subject the entity to possible claims. It was determined that the items procured were reasonable in cost with other vendors. Recommendation We recommend management adhere to the Federal, State, and local regulations for all procurements using Federally sourced funds. Management's Response Management agrees with our recommendation and finding and will work to adhere to all applicable procurement policies.
Show full finding ▾Hide full finding ▴Criteria An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR 200.317 through 200.327. Condition The Program made two large purchases using grant funds exceeding the micro-purchase threshold without obtaining price or rate quotations from an adequate number of qualified sources. Cause The Program was not fully educated on procurement policies when it came to grant funds, so they were not aware that bids or price comparisons were necessary for the purchases. Effect Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed or subject the entity to possible claims. It was determined that the items procured were reasonable in cost with other vendors. Recommendation We recommend management adhere to the Federal, State, and local regulations for all procurements using Federally sourced funds. Management's Response Management agrees with our recommendation and finding and will work to adhere to all applicable procurement policies.
The Program will develop an internal procurement policy with reference to the appropriate Federal, State, and local laws, regulations, and standards. The documented policy will be used when initiating and approving purchases under Federal grant programs. Individual(s) Responsible Sherry Bradley Completion Date The plan was implemented.
Criteria An entity expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Clearinghouse either 30 days after issuance of audit report ot 9 months after the entity's year end. Condition The Program failed to submit the required Single Audit reporting package for the year ended December 31, 2023 by the required deadline of September 30, 2024. Cause The Program struggled to find a qualified CPA firm in a reasonable time frame to complete the Single Audit. Effect Grant funding could be reduced or withheld altogether due to not submitting the reporting package by the required deadline. Recommendation We recommend management develop internal control procedures to ensure required reporting is submitted on time. Management's Response Management agrees with the finding and will implement our recommendation.
Show full finding ▾Hide full finding ▴Criteria An entity expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Clearinghouse either 30 days after issuance of audit report ot 9 months after the entity's year end. Condition The Program failed to submit the required Single Audit reporting package for the year ended December 31, 2023 by the required deadline of September 30, 2024. Cause The Program struggled to find a qualified CPA firm in a reasonable time frame to complete the Single Audit. Effect Grant funding could be reduced or withheld altogether due to not submitting the reporting package by the required deadline. Recommendation We recommend management develop internal control procedures to ensure required reporting is submitted on time. Management's Response Management agrees with the finding and will implement our recommendation.
The Program engaged a qualified CPA firm for the Single Audit as soon as possible and the report was submitted as soon as possible. Individual(s) Responsible Sherry Bradley Completion Date Plan has been implemented as soon as possible.
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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