FAC Explorer

Audit 355479

FY End
2024-09-30
Total Expended
$32.54M
Findings
2
Programs
18
Organization: Dekalb County Board of Education (AL)
Year: 2024 Accepted: 2025-05-05
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559261 2024-003 Material Weakness - N
1135703 2024-003 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $3.99M - 0
84.027 Special Education Grants to States $2.30M Yes 0
10.553 School Breakfast Program $1.63M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $520,851 - 0
10.555 National School Lunch Program $348,813 - 0
84.011 Migrant Education State Grant Program $315,819 - 0
84.358 Rural Education $265,777 - 0
84.060 Indian Education Grants to Local Educational Agencies $215,718 - 0
84.048 Career and Technical Education -- Basic Grants to States $193,504 - 0
84.287 Twenty-First Century Community Learning Centers $186,406 - 0
84.365 English Language Acquisition State Grants $175,360 - 0
84.424 Student Support and Academic Enrichment Program $158,281 - 0
84.425 Education Stabilization Fund $127,322 Yes 0
84.196 Education for Homeless Children and Youth $85,794 - 0
84.173 Special Education Preschool Grants $48,955 Yes 0
10.560 State Administrative Expenses for Child Nutrition $14,421 - 0
84.144 Migrant Education Coordination Program $6,500 - 0
96.001 Social Security Disability Insurance $1,320 - 0

Contacts

Name Title Type
VLW6L2DPH373 Anthony Cooper Auditee
2566386921 Melissa Knepper 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 Board 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 DeKalb County Board of Education (the “Board”) 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 Board it is not intended to and does not present the financial position or changes in net position of the Board.

Finding Details

Finding 2024-003
Finding: 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 2024, the Board entered into two construction projects with the contracts totaling $13,219,577.00 without including the prevailing wage rate clauses. The Board approved $1,801,803.86 of these projects to be paid with COVID-19 Education Stabilization American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Funds. As of September 30, 2024, the Board had expended $1,567,401.21 of COVID-19 Education Stabilization Funds American Rescue Plan (Elementary and Secondary School Emergency Relief (ARP ESSER) Funds on the projects with $335,172.53 related to labor costs. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in the construction contracts; therefore, the construction project contracts awarded did not include prevailing wage rate clauses nor did the contractors or subcontractors submit weekly certified payrolls to the Board. As a result, the Board was 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 (ESSER) to fund construction contracts in excess of $2,000 by ensuring prevailing wage rate clauses are included in contracts and certified payrolls are obtained. View of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions.
Finding 2024-003
Finding: 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 2024, the Board entered into two construction projects with the contracts totaling $13,219,577.00 without including the prevailing wage rate clauses. The Board approved $1,801,803.86 of these projects to be paid with COVID-19 Education Stabilization American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Funds. As of September 30, 2024, the Board had expended $1,567,401.21 of COVID-19 Education Stabilization Funds American Rescue Plan (Elementary and Secondary School Emergency Relief (ARP ESSER) Funds on the projects with $335,172.53 related to labor costs. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in the construction contracts; therefore, the construction project contracts awarded did not include prevailing wage rate clauses nor did the contractors or subcontractors submit weekly certified payrolls to the Board. As a result, the Board was 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 (ESSER) to fund construction contracts in excess of $2,000 by ensuring prevailing wage rate clauses are included in contracts and certified payrolls are obtained. View of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions.