FAC Explorer

Audit 310305

FY End
2023-09-30
Total Expended
$22.92M
Findings
8
Programs
15
Organization: Dallas County Board of Education (AL)
Year: 2023 Accepted: 2024-06-27
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403165 2023-005 Significant Deficiency - A
403166 2023-005 Significant Deficiency - A
403167 2023-005 Significant Deficiency - A
403168 2023-005 Significant Deficiency - A
979607 2023-005 Significant Deficiency - A
979608 2023-005 Significant Deficiency - A
979609 2023-005 Significant Deficiency - A
979610 2023-005 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $3.17M Yes 0
10.555 National School Lunch Program $1.60M - 0
10.553 School Breakfast Program $560,108 - 0
32.009 Emergency Connectivity Fund Program $369,687 - 0
84.424 Student Support and Academic Enrichment Program $166,475 - 0
84.367 Improving Teacher Quality State Grants $151,799 - 0
84.048 Career and Technical Education -- Basic Grants to States $87,946 - 0
10.582 Fresh Fruit and Vegetable Program $75,857 - 0
12.001 Army Rotc $68,063 - 0
84.358 Rural Education $61,205 - 0
84.027 Special Education_grants to States $59,425 Yes 0
84.196 Education for Homeless Children and Youth $45,000 - 0
84.173 Special Education_preschool Grants $9,844 Yes 0
96.001 Social Security_disability Insurance $938 - 0
84.425 Education Stabilization Fund $923 Yes 1

Contacts

Name Title Type
WGTHGY44F4E8 Sandra Purdie Auditee
3348764471 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 Dallas County Board of Education has not elected 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 Dallas County Board of Education (the “Board”) 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 Board it is not intended to and does not present the financial position and changes in net position of the Board.
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 Dallas County Board of Education has not elected to use the 10-percent de minimis indirect cost rate as 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 Dallas County Board of Education has not elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance. The Dallas County Board of Education has not elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance.

Finding Details

Finding 2023-005
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.
Finding 2023-005
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.
Finding 2023-005
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.
Finding 2023-005
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.
Finding 2023-005
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.
Finding 2023-005
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.
Finding 2023-005
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.
Finding 2023-005
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.