FAC Explorer

Audit 309657

FY End
2023-09-30
Total Expended
$7.22M
Findings
6
Programs
16
Organization: Crenshaw County Board of Education (AL)
Year: 2023 Accepted: 2024-06-24
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401728 2023-002 Significant Deficiency - I
401729 2023-002 Significant Deficiency - I
401730 2023-002 Significant Deficiency - I
978170 2023-002 Significant Deficiency - I
978171 2023-002 Significant Deficiency - I
978172 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $855,595 Yes 0
10.553 School Breakfast Program $534,153 - 0
10.559 Summer Food Service Program for Children $409,619 - 0
84.287 Twenty-First Century Community Learning Centers $311,520 - 0
10.555 National School Lunch Program $199,213 - 0
10.558 Child and Adult Care Food Program $190,087 - 0
84.367 Improving Teacher Quality State Grants $150,915 - 0
84.425 Education Stabilization Fund $112,617 Yes 1
84.358 Rural Education $104,195 - 0
84.048 Career and Technical Education -- Basic Grants to States $49,465 - 0
84.424 Student Support and Academic Enrichment Program $23,036 - 0
84.027 Special Education_grants to States $18,334 - 0
84.323 Special Education - State Personnel Development $17,154 - 0
84.173 Special Education_preschool Grants $9,841 - 0
10.574 Team Nutrition Grants $3,473 - 0
96.001 Social Security_disability Insurance $440 - 0

Contacts

Name Title Type
JAMFNBQJZRM6 Ken Wesley Auditee
3343356519 Gwyn Griggs 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 Crenshaw County Board of Education has elected not to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Crenshaw 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 Crenshaw County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Crenshaw County Board of Education.
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 Crenshaw County Board of Education has elected not to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance. As allowed by federal regulations, the Board transferred $62,724.00 from the Student Support and Academic Enrichment Program (Assistance Listing Number 84.424) to Rural Education (Assistance Listing Number 84.358). This amount is reflected in the expenditures of Rural Education (Assistance Listing Number 84.358).

Finding Details

Finding 2023-002
The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures.  If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources.  The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations.  The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase.  As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.
Finding 2023-002
The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures.  If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources.  The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations.  The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase.  As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.
Finding 2023-002
The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures.  If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources.  The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations.  The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase.  As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.
Finding 2023-002
The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures.  If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources.  The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations.  The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase.  As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.
Finding 2023-002
The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures.  If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources.  The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations.  The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase.  As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.
Finding 2023-002
The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures.  If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources.  The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations.  The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase.  As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.