FAC Explorer

Audit 309754

FY End
2023-09-30
Total Expended
$15.35M
Findings
8
Programs
18
Organization: Lawrence County Board of Education (AL)
Year: 2023 Accepted: 2024-06-25
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401843 2023-001 Significant Deficiency - I
401844 2023-001 Significant Deficiency - I
401845 2023-001 Significant Deficiency - I
401846 2023-001 Significant Deficiency - I
978285 2023-001 Significant Deficiency - I
978286 2023-001 Significant Deficiency - I
978287 2023-001 Significant Deficiency - I
978288 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.24M - 0
10.553 School Breakfast Program $1.11M Yes 0
84.367 Improving Teacher Quality State Grants $305,072 - 0
84.060 Indian Education_grants to Local Educational Agencies $274,437 - 0
10.555 National School Lunch Program $208,807 Yes 0
84.424 Student Support and Academic Enrichment Program $172,302 - 0
84.358 Rural Education $136,491 - 0
84.027 Special Education_grants to States $134,747 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $99,357 - 0
84.425 Education Stabilization Fund $96,660 Yes 1
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $89,360 - 0
10.665 Schools and Roads - Grants to States $77,710 - 0
12.U01 Rotc $45,086 - 0
84.196 Education for Homeless Children and Youth $30,000 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $23,979 - 0
84.173 Special Education_preschool Grants $22,935 Yes 0
10.582 Fresh Fruit and Vegetable Program $9,956 Yes 0
96.001 Social Security_disability Insurance $760 - 0

Contacts

Name Title Type
VWNRRHM2AUX6 Ashley Montgomery Auditee
2569052400 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 auditee did not use the de minimus cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Lawrence 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 Lawrence County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Lawrence County Board of Education.

Finding Details

Finding 2023-001
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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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 2023-001
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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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 2023-001
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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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 2023-001
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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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 2023-001
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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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 2023-001
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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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 2023-001
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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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 2023-001
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 much be obtained from an adequate number of qualified sources. Board Policy 3.20.5 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Lawrence County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services totaling $96,660.00 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. Recommendation: 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.