FAC Explorer

Audit 358161

FY End
2024-09-30
Total Expended
$79.39M
Findings
2
Programs
15
Organization: Jefferson County Board of Education (AL)
Year: 2024 Accepted: 2025-06-05
Auditor: Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564007 2024-001 Significant Deficiency - N
1140449 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $15.03M Yes 1
84.027 Special Education Grants to States $11.01M Yes 0
10.553 School Breakfast Program $5.13M - 0
10.555 National School Lunch Program $2.43M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2.07M - 0
84.048 Career and Technical Education -- Basic Grants to States $891,839 - 0
84.424 Student Support and Academic Enrichment Program $741,139 - 0
84.365 English Language Acquisition State Grants $380,975 - 0
84.173 Special Education Preschool Grants $253,657 Yes 0
84.196 Education for Homeless Children and Youth $73,000 - 0
84.425 Education Stabilization Fund $69,584 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $57,520 - 0
12.U01 Marine Junior Rotc Program $43,774 - 0
84.323 Special Education - State Personnel Development $20,447 - 0
96.001 Social Security Disability Insurance $7,816 - 0

Contacts

Name Title Type
E3T1JKBADAM3 Laura Nance Auditee
2053792000 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 Jefferson 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 Jefferson 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 Jefferson County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Jefferson County Board of Education.

Finding Details

Finding 2024-001
Finding: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Special Tests and Provisions for Title I Grants to Local Educational Agencies contains requirements related to maintaining accurate high school graduation rates. In order to determine these rates, a local education agency (LEA) must report graduation rate data for all public high schools using the four-year adjusted cohort rate with graduation rate data being reported both in the aggregate and disaggregated by certain subgroups. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. A student who is retained in grade, enrolls in a GED program, or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rate and must remain in the adjusted cohort. Testing revealed nine (9) of twenty-five (25) instances in which official written documentation for students’ removal from the adjusted cohort was incomplete or not retained. The Jefferson County Board of Education (the “Board”) did not adequately monitor its policies and procedures to ensure compliance with the Special Tests and Provisions requirements of the Title I Grants to Local Educational Agencies. As a result, the Board failed to adequately complete and retain official written documentation of students’ removals from the cohort, which may result in inaccurate high school graduation rates. Recommendation: The Board should adequately monitor the Title I Grants to Local Educational Agencies program to ensure that it complies with the Special Tests and Provisions cohort requirements used in determining high school graduation rates.
Finding 2024-001
Finding: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Special Tests and Provisions for Title I Grants to Local Educational Agencies contains requirements related to maintaining accurate high school graduation rates. In order to determine these rates, a local education agency (LEA) must report graduation rate data for all public high schools using the four-year adjusted cohort rate with graduation rate data being reported both in the aggregate and disaggregated by certain subgroups. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. A student who is retained in grade, enrolls in a GED program, or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rate and must remain in the adjusted cohort. Testing revealed nine (9) of twenty-five (25) instances in which official written documentation for students’ removal from the adjusted cohort was incomplete or not retained. The Jefferson County Board of Education (the “Board”) did not adequately monitor its policies and procedures to ensure compliance with the Special Tests and Provisions requirements of the Title I Grants to Local Educational Agencies. As a result, the Board failed to adequately complete and retain official written documentation of students’ removals from the cohort, which may result in inaccurate high school graduation rates. Recommendation: The Board should adequately monitor the Title I Grants to Local Educational Agencies program to ensure that it complies with the Special Tests and Provisions cohort requirements used in determining high school graduation rates.