FAC Explorer

Audit 310036

FY End
2023-09-30
Total Expended
$7.13M
Findings
6
Programs
15
Organization: Pickens County Board of Education (AL)
Year: 2023 Accepted: 2024-06-26
Auditor: Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
402850 2023-002 Significant Deficiency - N
402851 2023-002 Significant Deficiency - N
402852 2023-002 Significant Deficiency - N
979292 2023-002 Significant Deficiency - N
979293 2023-002 Significant Deficiency - N
979294 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.36M Yes 0
10.555 National School Lunch Program $1.24M Yes 0
10.553 School Breakfast Program $398,277 Yes 0
84.367 Improving Teacher Quality State Grants $167,106 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $109,860 - 0
84.424 Student Support and Academic Enrichment Program $95,167 - 0
84.358 Rural Education $74,229 - 0
84.027 Special Education_grants to States $72,181 - 0
84.048 Career and Technical Education -- Basic Grants to States $68,520 - 0
10.582 Fresh Fruit and Vegetable Program $35,094 Yes 0
84.365 English Language Acquisition State Grants $26,004 - 0
10.649 Pandemic Ebt Administrative Costs $17,100 - 0
84.173 Special Education_preschool Grants $10,996 - 0
84.425 Education Stabilization Fund $5,333 Yes 1
96.001 Social Security_disability Insurance $700 - 0

Contacts

Name Title Type
KHD8PPNDDUX7 Latasha Straughter-Campbell Auditee
2053672080 Ashli Page Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - 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 tyupes of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Pickens County Board of Educaiton has not elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance. The accompanying Schedule of Expenditues of Federal Awards (the "Schedule") includes the federal award acitivty of the Pickens 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 Requirments, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Pickens County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Pickens County Board of Education.

Finding Details

Finding 2023-002
Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Procisions and Procedures (the "David-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 one construction project that did not include prevailing wage rate clauses. As of September 30, 2023, the Board expended $57,545.52 of COVID-19 Education Stabilization Funds on this project. The Board did not have controls in place to ensure the David-Bacon Act wage rate requirements were included in construciton contracts; therefore, construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the David-Bacon Act as it pertains to wage rate requirements.
Finding 2023-002
Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Procisions and Procedures (the "David-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 one construction project that did not include prevailing wage rate clauses. As of September 30, 2023, the Board expended $57,545.52 of COVID-19 Education Stabilization Funds on this project. The Board did not have controls in place to ensure the David-Bacon Act wage rate requirements were included in construciton contracts; therefore, construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the David-Bacon Act as it pertains to wage rate requirements.
Finding 2023-002
Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Procisions and Procedures (the "David-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 one construction project that did not include prevailing wage rate clauses. As of September 30, 2023, the Board expended $57,545.52 of COVID-19 Education Stabilization Funds on this project. The Board did not have controls in place to ensure the David-Bacon Act wage rate requirements were included in construciton contracts; therefore, construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the David-Bacon Act as it pertains to wage rate requirements.
Finding 2023-002
Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Procisions and Procedures (the "David-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 one construction project that did not include prevailing wage rate clauses. As of September 30, 2023, the Board expended $57,545.52 of COVID-19 Education Stabilization Funds on this project. The Board did not have controls in place to ensure the David-Bacon Act wage rate requirements were included in construciton contracts; therefore, construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the David-Bacon Act as it pertains to wage rate requirements.
Finding 2023-002
Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Procisions and Procedures (the "David-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 one construction project that did not include prevailing wage rate clauses. As of September 30, 2023, the Board expended $57,545.52 of COVID-19 Education Stabilization Funds on this project. The Board did not have controls in place to ensure the David-Bacon Act wage rate requirements were included in construciton contracts; therefore, construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the David-Bacon Act as it pertains to wage rate requirements.
Finding 2023-002
Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Procisions and Procedures (the "David-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 one construction project that did not include prevailing wage rate clauses. As of September 30, 2023, the Board expended $57,545.52 of COVID-19 Education Stabilization Funds on this project. The Board did not have controls in place to ensure the David-Bacon Act wage rate requirements were included in construciton contracts; therefore, construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the David-Bacon Act as it pertains to wage rate requirements.