FAC Explorer

Audit 31996

FY End
2022-09-30
Total Expended
$3.97M
Findings
2
Programs
21
Organization: Attalla City Board of Education (AL)
Year: 2022 Accepted: 2023-06-25
Auditor: Richard Harris Ingram and Bozeman PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37847 2022-001 Material Weakness - N
614289 2022-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief (esser) Fund $912,504 Yes 0
84.425 Education Stabilization Fund - Elementary and Secondary School Emergency Relief (esser) Fund $442,438 Yes 1
84.010 Title I Grants to Local Educational Agencies $330,594 Yes 0
10.553 School Breakfast Program $242,696 - 0
84.287 Twenty-First Century Community Learning Centers $107,015 - 0
17.259 Wia Youth Activities $91,595 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $87,234 - 0
10.555 National School Lunch Program $83,741 - 0
84.425 Education Stabilization Fund - Governors Emergency Education Relief (geer) Fund $60,590 Yes 0
12.357 Rotc Language and Culture Training Grants $55,658 - 0
84.367 Improving Teacher Quality State Grants $54,456 - 0
84.027 Special Education_grants to States $53,578 - 0
10.555 National School Lunch Program - Usda Supply Chain Assistance Funds $35,824 - 0
84.196 Education for Homeless Children and Youth $32,588 - 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $26,489 - 0
84.048 Career and Technical Education -- Basic Grants to States $19,845 - 0
10.560 State Administrative Expenses for Child Nutrition $4,865 - 0
84.425 Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) Fund - Homeless Children and Youth $1,928 Yes 0
10.649 Pandemic Ebt Administrative Costs $989 - 0
96.001 Social Security_disability Insurance $260 - 0
84.173 Special Education_preschool Grants $130 - 0

Contacts

Name Title Type
U1MXYAUUCB21 Laura Leak Auditee
2564597025 Scott Lee Auditor
No contacts on file

Notes to SEFA

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 Board uses the simplified method to allocate costs as either direct or indirect to allocable individual federal awards and has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Reference Number: 2022-001 Compliance Requirement: Special Tests and Provisions Type of Finding: Internal Control and Compliance Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance CFDA Number and Title: 84.425 ? COVID-19 Education Stabilization Fund Federal Award Agency: U.S. Department of Education Pass-through Entity: Alabama Department of Education Questioned Costs: $413,757 Section III - Federal Award Findings and Questioned Costs Funds from COVID-19 Education Stabilization Fund (ESF) were used to fund construction contracts in excess of $2,000 without the inclusion of prevailing wage rate clauses as required by 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?). 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 contract awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. We recommend the Board implement controls to ensure they comply with the wage rate requirements when applicable. Management responds they will implement controls to ensure future contracts funded with COVID-19 Education Stabilization Funds (ESSER) in excess of $2,000 specify applicability of wage rate requirements.
Finding 2022-001
Reference Number: 2022-001 Compliance Requirement: Special Tests and Provisions Type of Finding: Internal Control and Compliance Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance CFDA Number and Title: 84.425 ? COVID-19 Education Stabilization Fund Federal Award Agency: U.S. Department of Education Pass-through Entity: Alabama Department of Education Questioned Costs: $413,757 Section III - Federal Award Findings and Questioned Costs Funds from COVID-19 Education Stabilization Fund (ESF) were used to fund construction contracts in excess of $2,000 without the inclusion of prevailing wage rate clauses as required by 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?). 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 contract awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. We recommend the Board implement controls to ensure they comply with the wage rate requirements when applicable. Management responds they will implement controls to ensure future contracts funded with COVID-19 Education Stabilization Funds (ESSER) in excess of $2,000 specify applicability of wage rate requirements.