FAC Explorer

Audit 324056

FY End
2023-09-30
Total Expended
$5.77M
Findings
6
Programs
12
Organization: Marengo County Board of Education (AL)
Year: 2023 Accepted: 2024-10-07
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501899 2023-004 Significant Deficiency - J
501900 2023-004 Significant Deficiency - J
501901 2023-004 Significant Deficiency - J
1078341 2023-004 Significant Deficiency - J
1078342 2023-004 Significant Deficiency - J
1078343 2023-004 Significant Deficiency - J

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.00M Yes 1
84.010 Title I Grants to Local Educational Agencies $652,844 - 0
10.555 National School Lunch Program $562,360 - 0
84.027 Special Education_grants to States $300,640 - 0
10.553 School Breakfast Program $257,732 - 0
84.367 Improving Teacher Quality State Grants $72,137 - 0
84.424 Student Support and Academic Enrichment Program $66,798 - 0
84.048 Career and Technical Education -- Basic Grants to States $43,019 - 0
84.358 Rural Education $13,617 - 0
84.173 Special Education_preschool Grants $5,741 - 0
10.560 State Administrative Expenses for Child Nutrition $2,307 - 0
96.001 Social Security_disability Insurance $540 - 0

Contacts

Name Title Type
L86FL8BAJNV3 Richard Johnson Auditee
3342954123 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 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 Marengo 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 Marengo 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 Marengo County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Marengo County Board of Education.

Finding Details

Finding 2023-004
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 Marengo County Board of Education (the “Board”) entered into a construction project contract that did not include the prevailing wage rate clauses. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses. Even though the contract did not include the prevailing wage rate clauses, the contractor did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements.
Finding 2023-004
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 Marengo County Board of Education (the “Board”) entered into a construction project contract that did not include the prevailing wage rate clauses. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses. Even though the contract did not include the prevailing wage rate clauses, the contractor did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements.
Finding 2023-004
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 Marengo County Board of Education (the “Board”) entered into a construction project contract that did not include the prevailing wage rate clauses. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses. Even though the contract did not include the prevailing wage rate clauses, the contractor did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements.
Finding 2023-004
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 Marengo County Board of Education (the “Board”) entered into a construction project contract that did not include the prevailing wage rate clauses. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses. Even though the contract did not include the prevailing wage rate clauses, the contractor did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements.
Finding 2023-004
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 Marengo County Board of Education (the “Board”) entered into a construction project contract that did not include the prevailing wage rate clauses. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses. Even though the contract did not include the prevailing wage rate clauses, the contractor did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements.
Finding 2023-004
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 Marengo County Board of Education (the “Board”) entered into a construction project contract that did not include the prevailing wage rate clauses. The Board did not have adequate controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, a construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses. Even though the contract did not include the prevailing wage rate clauses, the contractor did submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements.