FAC Explorer

Audit 341776

FY End
2023-09-30
Total Expended
$9.20M
Findings
8
Programs
18
Organization: Barbour County Board of Education (AL)
Year: 2023 Accepted: 2025-02-10
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522505 2023-005 Material Weakness - B
522506 2023-006 Material Weakness - N
522507 2023-005 Material Weakness - B
522508 2023-006 Material Weakness - N
1098947 2023-005 Material Weakness - B
1098948 2023-006 Material Weakness - N
1098949 2023-005 Material Weakness - B
1098950 2023-006 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) Fund $4.10M Yes 2
84.425 Education Stabilization Fund - Elementary and Secondary School Emergency Relief (esser) Fund $2.32M Yes 2
84.010 Title I Grants to Local Educational Agencies $1.52M - 0
10.555 National School Lunch Program - Cash Assistance $394,705 - 0
84.027 Special Education Grants to States $255,800 - 0
10.553 School Breakfast Program $231,158 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $169,310 - 0
10.555 National School Lunch Program-Non-Cash Assistance $45,292 - 0
84.424 Student Support and Academic Enrichment Program $42,400 - 0
84.048 Career and Technical Education -- Basic Grants to States $41,535 - 0
10.555 National School Lunch Program-Covid-19 Cash Assistance $30,046 - 0
12.U01 Army Jrotc $24,698 - 0
84.173 Special Education Preschool Grants $9,533 - 0
10.558 Child and Adult Care Food Program $8,954 - 0
10.559 Summer Food Service Program for Children $5,948 - 0
10.582 Fresh Fruit and Vegetable Program $2,111 - 0
10.574 Team Nutrition Grants $1,025 - 0
96.001 Social Security Disability Insurance $20 - 0

Contacts

Name Title Type
YGCHD9HABB23 Michelle Andrews Auditee
3347753545 David Lane 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 Barbour County Board of Education has elected not 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 Barbour 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 Barbour County Board of Education, it is not intended to and does not present the financial position and changes in net position of the Barbour County Board of Education.
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 Barbour County Board of Education has elected not 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 Barbour County Board of Education has elected not to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance. The Barbour County Board of Education has elected not 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, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.403(g) outlines the factors affecting allowability of costs charged to a federal award, specifically that costs should be adequately documented. The documentation for disbursements is to be maintained in order to provide a basis for amounts recorded in the Schedule of Expenditures of Federal Awards, to demonstrate compliance with legal requirements, and to substantiate the allowability of purchases. In a test of 40 expenditures charged to the Education Stabilization Fund, nine expenditures were not adequately documented, and in some cases, no documentation was provided. Internal control procedures were not in place to ensure costs charged to the Education Stabilization Fund were adequately documented. As a result, the Barbour County Board of Education did not comply with the Uniform Guidance as it pertains to documentation of costs charged to the Education Stabilization Fund. Recommendation The Board should implement internal control procedures to ensure costs charged to the COVID-19 Education Stabilization Fund are adequately documented.
Finding 2023-006
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). The Barbour County Board of Education (the “Board”) entered into a construction project contract totaling $2,642,387.00 that did not include prevailing wage rate clauses. During the current fiscal year, the project was completed and payments totaling $2,642,387.00 were made from Education Stabilization Funds. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, prevailing wage rate clauses were not included in this contract nor did the contractors 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. 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 to fund construction contracts in excess of $2,000.00 with the use of mechanics and laborers.
Finding 2023-005
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.403(g) outlines the factors affecting allowability of costs charged to a federal award, specifically that costs should be adequately documented. The documentation for disbursements is to be maintained in order to provide a basis for amounts recorded in the Schedule of Expenditures of Federal Awards, to demonstrate compliance with legal requirements, and to substantiate the allowability of purchases. In a test of 40 expenditures charged to the Education Stabilization Fund, nine expenditures were not adequately documented, and in some cases, no documentation was provided. Internal control procedures were not in place to ensure costs charged to the Education Stabilization Fund were adequately documented. As a result, the Barbour County Board of Education did not comply with the Uniform Guidance as it pertains to documentation of costs charged to the Education Stabilization Fund. Recommendation The Board should implement internal control procedures to ensure costs charged to the COVID-19 Education Stabilization Fund are adequately documented.
Finding 2023-006
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). The Barbour County Board of Education (the “Board”) entered into a construction project contract totaling $2,642,387.00 that did not include prevailing wage rate clauses. During the current fiscal year, the project was completed and payments totaling $2,642,387.00 were made from Education Stabilization Funds. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, prevailing wage rate clauses were not included in this contract nor did the contractors 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. 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 to fund construction contracts in excess of $2,000.00 with the use of mechanics and laborers.
Finding 2023-005
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.403(g) outlines the factors affecting allowability of costs charged to a federal award, specifically that costs should be adequately documented. The documentation for disbursements is to be maintained in order to provide a basis for amounts recorded in the Schedule of Expenditures of Federal Awards, to demonstrate compliance with legal requirements, and to substantiate the allowability of purchases. In a test of 40 expenditures charged to the Education Stabilization Fund, nine expenditures were not adequately documented, and in some cases, no documentation was provided. Internal control procedures were not in place to ensure costs charged to the Education Stabilization Fund were adequately documented. As a result, the Barbour County Board of Education did not comply with the Uniform Guidance as it pertains to documentation of costs charged to the Education Stabilization Fund. Recommendation The Board should implement internal control procedures to ensure costs charged to the COVID-19 Education Stabilization Fund are adequately documented.
Finding 2023-006
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). The Barbour County Board of Education (the “Board”) entered into a construction project contract totaling $2,642,387.00 that did not include prevailing wage rate clauses. During the current fiscal year, the project was completed and payments totaling $2,642,387.00 were made from Education Stabilization Funds. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, prevailing wage rate clauses were not included in this contract nor did the contractors 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. 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 to fund construction contracts in excess of $2,000.00 with the use of mechanics and laborers.
Finding 2023-005
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.403(g) outlines the factors affecting allowability of costs charged to a federal award, specifically that costs should be adequately documented. The documentation for disbursements is to be maintained in order to provide a basis for amounts recorded in the Schedule of Expenditures of Federal Awards, to demonstrate compliance with legal requirements, and to substantiate the allowability of purchases. In a test of 40 expenditures charged to the Education Stabilization Fund, nine expenditures were not adequately documented, and in some cases, no documentation was provided. Internal control procedures were not in place to ensure costs charged to the Education Stabilization Fund were adequately documented. As a result, the Barbour County Board of Education did not comply with the Uniform Guidance as it pertains to documentation of costs charged to the Education Stabilization Fund. Recommendation The Board should implement internal control procedures to ensure costs charged to the COVID-19 Education Stabilization Fund are adequately documented.
Finding 2023-006
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). The Barbour County Board of Education (the “Board”) entered into a construction project contract totaling $2,642,387.00 that did not include prevailing wage rate clauses. During the current fiscal year, the project was completed and payments totaling $2,642,387.00 were made from Education Stabilization Funds. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, prevailing wage rate clauses were not included in this contract nor did the contractors 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. 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 to fund construction contracts in excess of $2,000.00 with the use of mechanics and laborers.