FAC Explorer

Audit 26763

FY End
2022-09-30
Total Expended
$6.21M
Findings
12
Programs
17
Organization: Pelham City Board of Education (AL)
Year: 2022 Accepted: 2023-10-01
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20772 2022-002 Material Weakness - N
20773 2022-002 Material Weakness - N
20774 2022-002 Material Weakness - N
20775 2022-002 Material Weakness - N
20776 2022-002 Material Weakness - N
20777 2022-002 Material Weakness - N
597214 2022-002 Material Weakness - N
597215 2022-002 Material Weakness - N
597216 2022-002 Material Weakness - N
597217 2022-002 Material Weakness - N
597218 2022-002 Material Weakness - N
597219 2022-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Covid-19- Education Stabilization Fund $1.14M Yes 1
10.553 School Breakfast Program $384,610 Yes 0
84.010 Title I Grants to Local Educational Agencies $325,492 - 0
84.027 Special Education_grants to States $224,400 - 0
16.710 Public Safety Partnership and Community Policing Grants $163,223 - 0
10.555 National School Lunch Program $154,018 Yes 0
84.027 Covid-19- Special Education_grants to States $88,689 - 0
84.367 Improving Teacher Quality State Grants $86,452 - 0
10.558 Child and Adult Care Food Program $82,776 - 0
10.555 Covid-19- National School Lunch Program $76,458 Yes 0
84.365 English Language Acquisition State Grants $49,885 - 0
84.048 Career and Technical Education -- Basic Grants to States $31,715 - 0
84.424 Student Support and Academic Enrichment Program $25,678 - 0
84.173 Special Education_preschool Grants $15,480 - 0
10.560 State Administrative Expenses for Child Nutrition $7,013 - 0
84.173 Covid-19- Special Education_preschool Grants $2,442 - 0
96.001 Social Security_disability Insurance $360 - 0

Contacts

Name Title Type
VR2EP8YM6KW5 Lauren Butts Auditee
2056243700 Jason Harpe Auditor
No contacts on file

Notes to SEFA

Title: Note 3: LOAN / LOAN GUARANTEE OUTSTANDING BALANCES Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity ofthe Pelham City Board of Education and is presented on the modified accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of, the basicfinancial statements. Because the schedule presents only a selected portion of the operations of theBoard, it is not intended to and does not represent the financial position of the Board. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Board did not elect to use this rate. The Board did not have any federal loans or loan guarantees outstanding during the year ended September 30, 2022.
Title: Note 4: SUB-RECIPIENTS Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity ofthe Pelham City Board of Education and is presented on the modified accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of, the basicfinancial statements. Because the schedule presents only a selected portion of the operations of theBoard, it is not intended to and does not represent the financial position of the Board. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Board did not elect to use this rate. During the year ended September 30, 2022, the Board has no sub-recipients.
Title: Note 5: CONTINGENCIES Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity ofthe Pelham City Board of Education and is presented on the modified accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of, the basicfinancial statements. Because the schedule presents only a selected portion of the operations of theBoard, it is not intended to and does not represent the financial position of the Board. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Board did not elect to use this rate. Grant monies received and disbursed by the Board are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon experience, the Board does not believe that such disallowance, if any, would have a material effect on the financial position of the Board.
Title: Note 6: FEDERAL PASS-THROUGH FUNDS Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity ofthe Pelham City Board of Education and is presented on the modified accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of, the basicfinancial statements. Because the schedule presents only a selected portion of the operations of theBoard, it is not intended to and does not represent the financial position of the Board. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Board did not elect to use this rate. The Board is also the sub-recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal pass-through funds.
Title: Note 7: RECONCILIATION TO FEDERAL REVENUES Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity ofthe Pelham City Board of Education and is presented on the modified accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of, the basicfinancial statements. Because the schedule presents only a selected portion of the operations of theBoard, it is not intended to and does not represent the financial position of the Board. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Board did not elect to use this rate. Total expenditures on the accompanying schedule of federal awards totaled $6,214,664. Federal revenues reported on the Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds totaled $6,000,061. The difference of $214,603 represents the change in federal receivables between September 30, 2021 and September 30, 2022 that did not meet the availability criteria for revenue recognition on the Governmental Fund Financial Statement. The Board will recognize revenue for these amounts when the availability criteria is met in the next fiscal year.

Finding Details

Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.
Finding 2022-002
2022-002: Federal Wage Rate Requirements Federal agency: U.S. Department of Education Pass-through agency: Alabama Department of Education Title: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 U Award Year: 2022 Award Number: 15-9100352 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. The Department of Labor states that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project. 29 CFR Part 5 identifies the requirements for nonfederal entities to include in their construction contracts provisions that the contractor or subcontractor comply with these wage rate requirements including submission of weekly certified payrolls for each week in which construction is performed. Condition and perspective: The Board recorded $308,391 of construction costs for two projects to the federal award without following wage rate requirements under 29 CFR Part 5. Cause: The Architect firm used by the Board for administration of construction projects was not notified by the Board that two projects were funded by federal grants. Effect: The Board posted $308,391 of construction costs to the federal award without following federal wage rate requirements. Questioned Cost: $308,391. Recommendation: Management should ensure the Board follows federal wage rate requirements for all construction projects with federal funding. Management?s response: Management will notify architect of any future projects that are federally funded prior to bid.