FAC Explorer

Audit 31801

FY End
2022-09-30
Total Expended
$26.46M
Findings
8
Programs
22
Organization: Elmore County Board of Education (AL)
Year: 2022 Accepted: 2023-09-27
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37865 2022-002 Material Weakness - N
37866 2022-002 Material Weakness - N
37867 2022-002 Material Weakness - N
37868 2022-002 Material Weakness - N
614307 2022-002 Material Weakness - N
614308 2022-002 Material Weakness - N
614309 2022-002 Material Weakness - N
614310 2022-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program-Cash Assistance $7.00M - 0
10.553 School Breakfast Program $3.74M - 0
84.027 Special Education-Grants to States $2.74M Yes 0
84.010 Title I Grants to Local Educational Agencies $2.60M Yes 0
84.287 Twenty-First Century Community Learning Centers $531,600 - 0
84.367 Supporting Effective Instruction State Grants $514,888 - 0
10.555 National School Lunch Program-Non Cash Assistance (commodities) $463,914 - 0
10.558 Child and Adult Care Food Program-Cash Assistance $425,123 - 0
84.027 Covid-19 American Rescue Plan Act - Special Education-Grants to States $356,716 Yes 0
84.424 Student Support and Academic Enrichment Program $271,618 - 0
10.555 National School Lunch Program-Covid 19 Cash Assistance $234,170 - 0
84.048 Career and Technical Education -- Basic Grants to States $194,240 - 0
12.U01 Army Junior R.o.t.c. $131,154 - 0
84.173 Special Education-Preschool Grants $54,114 Yes 0
84.411 Investing in Innovation (i3) Fund $39,761 - 0
84.365 English Language Acquisition State Grants $34,275 - 0
10.558 Child and Adult Care Food Program-Non-Cash Assistance (commodities) $23,277 - 0
10.560 State Administrative Expenses for Child Nutrition $22,128 - 0
96.001 Social Security_disability Insurance $3,060 - 0
84.173 Covid-19 American Rescue Plan Act-Special Education-Preschool Grants $2,836 Yes 0
84.425 Education Stabilization Fund $2,416 Yes 1
39.003 Donation of Federal Surplus Personal Property $1,843 - 0

Contacts

Name Title Type
NBB6L1DJKJ38 Jason Mann Auditee
3345671200 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 minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Elmore County Board of Education (the Board) under programs of the federal government for the year ended September 30, 2022. 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 or changes in net position of the Board.

Finding Details

Finding 2022-002
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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly 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. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. 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 2022-002
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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly 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. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. 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 2022-002
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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly 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. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. 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 2022-002
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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly 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. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. 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 2022-002
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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly 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. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. 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 2022-002
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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly 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. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. 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 2022-002
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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly 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. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. 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 2022-002
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 2022, the Board entered into two construction project contracts totaling $2,401,288 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $1,229,031 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses. Also, controls were not in place to ensure that certified payrolls were submitted to the Board weekly 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. Certified payrolls were provided by the contractors and subcontractors once requested during the audit. 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.