FAC Explorer

Audit 310222

FY End
2023-09-30
Total Expended
$135.59M
Findings
6
Programs
18
Organization: Montgomery County Board of Education (AL)
Year: 2023 Accepted: 2024-06-26
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403070 2023-001 Material Weakness - N
403071 2023-001 Material Weakness - N
403072 2023-001 Material Weakness - N
979512 2023-001 Material Weakness - N
979513 2023-001 Material Weakness - N
979514 2023-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $21.61M Yes 0
10.553 School Breakfast Program $4.20M - 0
84.367 Improving Teacher Quality State Grants $2.07M - 0
10.555 National School Lunch Program $1.60M - 0
84.424 Student Support and Academic Enrichment Program $1.30M - 0
84.048 Career and Technical Education -- Basic Grants to States $791,967 - 0
16.839 Stop School Violence $712,945 - 0
84.027 Special Education_grants to States $571,867 Yes 0
10.558 Child and Adult Care Food Program $459,275 - 0
10.559 Summer Food Service Program for Children $428,435 - 0
84.365 English Language Acquisition State Grants $369,007 - 0
84.287 Twenty-First Century Community Learning Centers $317,263 - 0
12.U01 Reserve Officer Traning Corps $302,222 - 0
10.582 Fresh Fruit and Vegetable Program $250,293 - 0
84.425 Education Stabilization Fund $148,158 Yes 1
84.173 Special Education_preschool Grants $120,987 Yes 0
84.243 Career and Technical Education - Technical Preparation Education $22,857 - 0
96.001 Social Security_disability Insurance $5,914 - 0

Contacts

Name Title Type
H2LCGQVJYTM6 Arthur Watts Auditee
3342336795 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 types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Montgomery Board of Education did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Montogmery 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 Montogmery County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Montogmery County Board of Education.

Finding Details

Finding 2023-001
Finding: 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 construction contracts that did not include the prevailing wage rate clauses nor were certified payrolls submitted that documented compliance with the Davis-Bacon Act. As of September 30, 2023, the Board had expended $2,802,089.48 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on these projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction 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 was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. 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.
Finding 2023-001
Finding: 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 construction contracts that did not include the prevailing wage rate clauses nor were certified payrolls submitted that documented compliance with the Davis-Bacon Act. As of September 30, 2023, the Board had expended $2,802,089.48 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on these projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction 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 was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. 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.
Finding 2023-001
Finding: 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 construction contracts that did not include the prevailing wage rate clauses nor were certified payrolls submitted that documented compliance with the Davis-Bacon Act. As of September 30, 2023, the Board had expended $2,802,089.48 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on these projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction 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 was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. 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.
Finding 2023-001
Finding: 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 construction contracts that did not include the prevailing wage rate clauses nor were certified payrolls submitted that documented compliance with the Davis-Bacon Act. As of September 30, 2023, the Board had expended $2,802,089.48 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on these projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction 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 was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. 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.
Finding 2023-001
Finding: 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 construction contracts that did not include the prevailing wage rate clauses nor were certified payrolls submitted that documented compliance with the Davis-Bacon Act. As of September 30, 2023, the Board had expended $2,802,089.48 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on these projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction 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 was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. 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.
Finding 2023-001
Finding: 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 construction contracts that did not include the prevailing wage rate clauses nor were certified payrolls submitted that documented compliance with the Davis-Bacon Act. As of September 30, 2023, the Board had expended $2,802,089.48 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on these projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction 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 was not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. 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.