FAC Explorer

Audit 318598

FY End
2023-09-30
Total Expended
$14.60M
Findings
6
Programs
15
Organization: Florence City Board of Education (AL)
Year: 2023 Accepted: 2024-09-05
Auditor: The Watkins Johnsey Professional Group PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485754 2023-002 Material Weakness - N
485755 2023-002 Material Weakness - N
485756 2023-002 Material Weakness - N
1062196 2023-002 Material Weakness - N
1062197 2023-002 Material Weakness - N
1062198 2023-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.68M Yes 0
10.553 School Breakfast Program $729,834 - 0
32.004 Universal Service Fund - Schools and Libraries $562,669 - 0
93.575 Child Care and Development Block Grant $341,000 Yes 0
84.367 Improving Teacher Quality State Grants $261,443 - 0
84.027 Special Education_grants to States $223,549 - 0
10.555 National School Lunch Program $223,335 - 0
84.424 Student Support and Academic Enrichment Program $182,659 - 0
84.048 Career and Technical Education -- Basic Grants to States $102,546 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $44,519 - 0
84.365 English Language Acquisition State Grants $43,350 - 0
84.425 Education Stabilization Fund $37,130 Yes 1
84.173 Special Education_preschool Grants $20,202 - 0
84.196 Education for Homeless Children and Youth $19,169 - 0
96.001 Social Security_disability Insurance $1,520 - 0

Contacts

Name Title Type
FL5GKDS2LDQ3 Robin Collum Auditee
2567683036 M Buddy Johnsey 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 types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Florence City 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 or the changes in financial position of the Board.
Title: NOTE 3—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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 4—NON-CASH ASSISTANCE 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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Board is the recipient of certain non-cash assistance in the form of donated commodities received from the U.S. Department of Agriculture. Revenues and expenditures are recorded for the value of commodities received. In addition, the Board may receive certain other non-cash assistance from federal and state awarding agencies.

Finding Details

Finding 2023-002
ASSISTANCE LISTING NUMBER AND TITLE: 84.425-Education Stabilization Fund FEDERAL AWARDING AGENCY: U. S. Department of Education PASS-THOUGH ENTITY: Alabama Department of Education TYPE: Internal Control and Compliance CRITERIA: Title 29, U.S. Code of Federal Regulations, Subtitle A, Part 5, Subpart A-Davis Bacon and Related Acts Provisions and Procedures requires that any construction contract in excess of $2,000 that is funded wholly or in part by federals funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contract in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract is performed, a copy of the payroll and a statement of compliance (certified payrolls). CONDITION: During fiscal year 2023, the Board entered into construction contracts that did not include the prevailing wage rate clauses nor were required certified payrolls submitted to the Board that documented compliance with these regulations. CAUSE: Incomplete implementation of Federal regulations. POSSIBLE ASSERTED EFFECT: The Board failed to comply with the Special Tests and Provisions set forth in the OMB Compliance Supplement. CONTEXT: The Board had 2 construction contracts that were subject to these provisions. QUESTIONED COSTS: The questioned costs, if any, were incalculable. RECOMMENDATION: The Board should review its current policies and procedures to ensure compliance with these regulations when federal funds are used to fund construction contracts. VIEWS OF RESPONSIBLE OFFICIALS OF THE AUDITEE: The Board agrees with the finding.
Finding 2023-002
ASSISTANCE LISTING NUMBER AND TITLE: 84.425-Education Stabilization Fund FEDERAL AWARDING AGENCY: U. S. Department of Education PASS-THOUGH ENTITY: Alabama Department of Education TYPE: Internal Control and Compliance CRITERIA: Title 29, U.S. Code of Federal Regulations, Subtitle A, Part 5, Subpart A-Davis Bacon and Related Acts Provisions and Procedures requires that any construction contract in excess of $2,000 that is funded wholly or in part by federals funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contract in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract is performed, a copy of the payroll and a statement of compliance (certified payrolls). CONDITION: During fiscal year 2023, the Board entered into construction contracts that did not include the prevailing wage rate clauses nor were required certified payrolls submitted to the Board that documented compliance with these regulations. CAUSE: Incomplete implementation of Federal regulations. POSSIBLE ASSERTED EFFECT: The Board failed to comply with the Special Tests and Provisions set forth in the OMB Compliance Supplement. CONTEXT: The Board had 2 construction contracts that were subject to these provisions. QUESTIONED COSTS: The questioned costs, if any, were incalculable. RECOMMENDATION: The Board should review its current policies and procedures to ensure compliance with these regulations when federal funds are used to fund construction contracts. VIEWS OF RESPONSIBLE OFFICIALS OF THE AUDITEE: The Board agrees with the finding.
Finding 2023-002
ASSISTANCE LISTING NUMBER AND TITLE: 84.425-Education Stabilization Fund FEDERAL AWARDING AGENCY: U. S. Department of Education PASS-THOUGH ENTITY: Alabama Department of Education TYPE: Internal Control and Compliance CRITERIA: Title 29, U.S. Code of Federal Regulations, Subtitle A, Part 5, Subpart A-Davis Bacon and Related Acts Provisions and Procedures requires that any construction contract in excess of $2,000 that is funded wholly or in part by federals funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contract in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract is performed, a copy of the payroll and a statement of compliance (certified payrolls). CONDITION: During fiscal year 2023, the Board entered into construction contracts that did not include the prevailing wage rate clauses nor were required certified payrolls submitted to the Board that documented compliance with these regulations. CAUSE: Incomplete implementation of Federal regulations. POSSIBLE ASSERTED EFFECT: The Board failed to comply with the Special Tests and Provisions set forth in the OMB Compliance Supplement. CONTEXT: The Board had 2 construction contracts that were subject to these provisions. QUESTIONED COSTS: The questioned costs, if any, were incalculable. RECOMMENDATION: The Board should review its current policies and procedures to ensure compliance with these regulations when federal funds are used to fund construction contracts. VIEWS OF RESPONSIBLE OFFICIALS OF THE AUDITEE: The Board agrees with the finding.
Finding 2023-002
ASSISTANCE LISTING NUMBER AND TITLE: 84.425-Education Stabilization Fund FEDERAL AWARDING AGENCY: U. S. Department of Education PASS-THOUGH ENTITY: Alabama Department of Education TYPE: Internal Control and Compliance CRITERIA: Title 29, U.S. Code of Federal Regulations, Subtitle A, Part 5, Subpart A-Davis Bacon and Related Acts Provisions and Procedures requires that any construction contract in excess of $2,000 that is funded wholly or in part by federals funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contract in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract is performed, a copy of the payroll and a statement of compliance (certified payrolls). CONDITION: During fiscal year 2023, the Board entered into construction contracts that did not include the prevailing wage rate clauses nor were required certified payrolls submitted to the Board that documented compliance with these regulations. CAUSE: Incomplete implementation of Federal regulations. POSSIBLE ASSERTED EFFECT: The Board failed to comply with the Special Tests and Provisions set forth in the OMB Compliance Supplement. CONTEXT: The Board had 2 construction contracts that were subject to these provisions. QUESTIONED COSTS: The questioned costs, if any, were incalculable. RECOMMENDATION: The Board should review its current policies and procedures to ensure compliance with these regulations when federal funds are used to fund construction contracts. VIEWS OF RESPONSIBLE OFFICIALS OF THE AUDITEE: The Board agrees with the finding.
Finding 2023-002
ASSISTANCE LISTING NUMBER AND TITLE: 84.425-Education Stabilization Fund FEDERAL AWARDING AGENCY: U. S. Department of Education PASS-THOUGH ENTITY: Alabama Department of Education TYPE: Internal Control and Compliance CRITERIA: Title 29, U.S. Code of Federal Regulations, Subtitle A, Part 5, Subpart A-Davis Bacon and Related Acts Provisions and Procedures requires that any construction contract in excess of $2,000 that is funded wholly or in part by federals funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contract in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract is performed, a copy of the payroll and a statement of compliance (certified payrolls). CONDITION: During fiscal year 2023, the Board entered into construction contracts that did not include the prevailing wage rate clauses nor were required certified payrolls submitted to the Board that documented compliance with these regulations. CAUSE: Incomplete implementation of Federal regulations. POSSIBLE ASSERTED EFFECT: The Board failed to comply with the Special Tests and Provisions set forth in the OMB Compliance Supplement. CONTEXT: The Board had 2 construction contracts that were subject to these provisions. QUESTIONED COSTS: The questioned costs, if any, were incalculable. RECOMMENDATION: The Board should review its current policies and procedures to ensure compliance with these regulations when federal funds are used to fund construction contracts. VIEWS OF RESPONSIBLE OFFICIALS OF THE AUDITEE: The Board agrees with the finding.
Finding 2023-002
ASSISTANCE LISTING NUMBER AND TITLE: 84.425-Education Stabilization Fund FEDERAL AWARDING AGENCY: U. S. Department of Education PASS-THOUGH ENTITY: Alabama Department of Education TYPE: Internal Control and Compliance CRITERIA: Title 29, U.S. Code of Federal Regulations, Subtitle A, Part 5, Subpart A-Davis Bacon and Related Acts Provisions and Procedures requires that any construction contract in excess of $2,000 that is funded wholly or in part by federals funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contract in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract is performed, a copy of the payroll and a statement of compliance (certified payrolls). CONDITION: During fiscal year 2023, the Board entered into construction contracts that did not include the prevailing wage rate clauses nor were required certified payrolls submitted to the Board that documented compliance with these regulations. CAUSE: Incomplete implementation of Federal regulations. POSSIBLE ASSERTED EFFECT: The Board failed to comply with the Special Tests and Provisions set forth in the OMB Compliance Supplement. CONTEXT: The Board had 2 construction contracts that were subject to these provisions. QUESTIONED COSTS: The questioned costs, if any, were incalculable. RECOMMENDATION: The Board should review its current policies and procedures to ensure compliance with these regulations when federal funds are used to fund construction contracts. VIEWS OF RESPONSIBLE OFFICIALS OF THE AUDITEE: The Board agrees with the finding.