FAC Explorer

Audit 308192

FY End
2023-09-30
Total Expended
$11.51M
Findings
2
Programs
17
Organization: Geneva County Board of Education (AL)
Year: 2023 Accepted: 2024-06-05
Auditor: State of Alabama-Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400014 2023-001 Significant Deficiency - N
976456 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $2.84M Yes 0
84.010 Title I Grants to Local Educational Agencies $1.11M Yes 0
10.553 School Breakfast Program $803,146 - 0
10.558 Child and Adult Care Food Program $736,635 - 0
10.559 Summer Food Service Program for Children $386,769 - 0
84.367 Improving Teacher Quality State Grants $162,964 - 0
84.358 Rural Education $150,095 - 0
10.555 National School Lunch Program $97,534 - 0
10.582 Fresh Fruit and Vegetable Program $88,251 - 0
84.011 Migrant Education_state Grant Program $82,338 - 0
84.048 Career and Technical Education -- Basic Grants to States $74,188 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $36,493 - 0
84.365 English Language Acquisition State Grants $12,649 - 0
84.173 Special Education_preschool Grants $11,996 Yes 0
84.027 Special Education_grants to States $5,405 Yes 0
84.144 Migrant Education_coordination Program $2,400 - 0
96.001 Social Security_disability Insurance $560 - 0

Contacts

Name Title Type
E19ALFMHPEV3 Jennifer Faulk Auditee
3346845697 Ashli Page Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Geneva County Board of Education has not elected to use the 10-percent de minimis indirect cost rate allowed in the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Geneva County Board of Education under programs of the federal government for the year ended September 30, 2023. 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, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Geneva County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Geneva County Board of Education.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Geneva County Board of Education has not elected to use the 10-percent de minimis indirect cost rate allowed in the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Geneva County Board of Education has not elected to use the 10-percent de minimis indirect cost rate allowed in the Uniform Guidance. The Geneva County Board of Education has elected to not use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance.
Title: Transferability Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Geneva County Board of Education has not elected to use the 10-percent de minimis indirect cost rate allowed in the Uniform Guidance. As allowed by federal regulations, the Board expended $88,014.00 from the Student Support and Academic Enrichment Program (84.424A) to Rural Education (84.358). These amounts are reflected in the expenditures of Rural Education (84.358).

Finding Details

Finding 2023-001
Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The 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 locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During fiscal year 2023, the Board entered into a construction project contract totaling $2,822,000.00 that did not include the prevailing wage rate clauses. As of September 30, 2023, the Board had expended $2,172,462.65 of Education Stabilization Fund (ESSER) funds on the projects. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses, but the contractors did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to including the wage rate requirements clauses in all contracts. Recommendation The Board should comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”) when using COVID-19 Education Stabilization Funds (ESSER) to fund construction contracts in excess of $2,000.00 with the use of mechanics and laborers. Views of Responsible Officials of the Auditee The Board agreed with the finding.
Finding 2023-001
Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The 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 locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During fiscal year 2023, the Board entered into a construction project contract totaling $2,822,000.00 that did not include the prevailing wage rate clauses. As of September 30, 2023, the Board had expended $2,172,462.65 of Education Stabilization Fund (ESSER) funds on the projects. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses, but the contractors did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to including the wage rate requirements clauses in all contracts. Recommendation The Board should comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”) when using COVID-19 Education Stabilization Funds (ESSER) to fund construction contracts in excess of $2,000.00 with the use of mechanics and laborers. Views of Responsible Officials of the Auditee The Board agreed with the finding.