FAC Explorer

Audit 354526

FY End
2024-09-30
Total Expended
$20.79M
Findings
4
Programs
15
Organization: Walker County Board of Education (AL)
Year: 2024 Accepted: 2025-04-24
Auditor: Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555814 2024-001 Material Weakness - I
555815 2024-001 Material Weakness - I
1132256 2024-001 Material Weakness - I
1132257 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $7.83M - 0
84.010 Title I Grants to Local Educational Agencies $2.82M Yes 0
84.027 Special Education Grants to States $2.21M Yes 1
10.553 School Breakfast Program $1.19M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $531,593 - 0
84.287 Twenty-First Century Community Learning Centers $356,096 - 0
84.424 Student Support and Academic Enrichment Program $256,234 - 0
10.555 National School Lunch Program $187,897 - 0
84.048 Career and Technical Education -- Basic Grants to States $174,951 - 0
84.173 Special Education Preschool Grants $99,000 Yes 1
10.558 Child and Adult Care Food Program $74,973 - 0
84.196 Education for Homeless Children and Youth $47,765 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $36,548 - 0
84.365 English Language Acquisition State Grants $21,657 - 0
96.001 Social Security Disability Insurance $1,780 - 0

Contacts

Name Title Type
NNCVM2J17K61 John Skalnik Auditee
2053870555 Christina Smith 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. De Minimis Rate Used: N Rate Explanation: The Walker 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 Walker County Board of Education under programs of the federal government for the year ended September 30, 2024. 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 Walker County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Walker County Board of Education.

Finding Details

Finding 2024-001
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, require the Board to use specific methods of procurement when using federal award funding. Section 200.320(b) of the Uniform Guidance requires formal procurement methods to be used when the value of the procurement transaction under a Federal Award exceeds the simplified acquisition threshold ($250,000.00) of the recipient or subrecipient. These formal procurement methods are competitive, require public notice and can be completed utilizing one of three methods provided by the Uniform Guidance. Further, Board Policy 3.09.3(g) requires the Board to procure goods and services as prescribed in the Uniform Guidance. During fiscal year 2024, the Walker County Board of Education expended $388,464.54 of Special Education Cluster funds for virtual therapy (teletherapy) services without the use of appropriate procurement procedures as provided by the Uniform Guidance. The Board failed to follow Uniform Guidance and its established policy to ensure appropriate procurement procedures are followed when using federal award funding. As a result, the Board is not in compliance with the applicable procurement requirements.
Finding 2024-001
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, require the Board to use specific methods of procurement when using federal award funding. Section 200.320(b) of the Uniform Guidance requires formal procurement methods to be used when the value of the procurement transaction under a Federal Award exceeds the simplified acquisition threshold ($250,000.00) of the recipient or subrecipient. These formal procurement methods are competitive, require public notice and can be completed utilizing one of three methods provided by the Uniform Guidance. Further, Board Policy 3.09.3(g) requires the Board to procure goods and services as prescribed in the Uniform Guidance. During fiscal year 2024, the Walker County Board of Education expended $388,464.54 of Special Education Cluster funds for virtual therapy (teletherapy) services without the use of appropriate procurement procedures as provided by the Uniform Guidance. The Board failed to follow Uniform Guidance and its established policy to ensure appropriate procurement procedures are followed when using federal award funding. As a result, the Board is not in compliance with the applicable procurement requirements.
Finding 2024-001
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, require the Board to use specific methods of procurement when using federal award funding. Section 200.320(b) of the Uniform Guidance requires formal procurement methods to be used when the value of the procurement transaction under a Federal Award exceeds the simplified acquisition threshold ($250,000.00) of the recipient or subrecipient. These formal procurement methods are competitive, require public notice and can be completed utilizing one of three methods provided by the Uniform Guidance. Further, Board Policy 3.09.3(g) requires the Board to procure goods and services as prescribed in the Uniform Guidance. During fiscal year 2024, the Walker County Board of Education expended $388,464.54 of Special Education Cluster funds for virtual therapy (teletherapy) services without the use of appropriate procurement procedures as provided by the Uniform Guidance. The Board failed to follow Uniform Guidance and its established policy to ensure appropriate procurement procedures are followed when using federal award funding. As a result, the Board is not in compliance with the applicable procurement requirements.
Finding 2024-001
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, require the Board to use specific methods of procurement when using federal award funding. Section 200.320(b) of the Uniform Guidance requires formal procurement methods to be used when the value of the procurement transaction under a Federal Award exceeds the simplified acquisition threshold ($250,000.00) of the recipient or subrecipient. These formal procurement methods are competitive, require public notice and can be completed utilizing one of three methods provided by the Uniform Guidance. Further, Board Policy 3.09.3(g) requires the Board to procure goods and services as prescribed in the Uniform Guidance. During fiscal year 2024, the Walker County Board of Education expended $388,464.54 of Special Education Cluster funds for virtual therapy (teletherapy) services without the use of appropriate procurement procedures as provided by the Uniform Guidance. The Board failed to follow Uniform Guidance and its established policy to ensure appropriate procurement procedures are followed when using federal award funding. As a result, the Board is not in compliance with the applicable procurement requirements.