FAC Explorer

Audit 359349

FY End
2024-09-30
Total Expended
$258.42M
Findings
6
Programs
21
Organization: Mobile County Board of School Commissioners (AL)
Year: 2024 Accepted: 2025-06-20
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565669 2024-002 Significant Deficiency Yes N
565670 2024-002 Significant Deficiency Yes N
565671 2024-002 Significant Deficiency Yes N
1142111 2024-002 Significant Deficiency Yes N
1142112 2024-002 Significant Deficiency Yes N
1142113 2024-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $35.38M - 0
10.553 School Breakfast Program $10.72M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $4.24M - 0
84.425 Education Stabilization Fund $2.96M Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $2.66M - 0
84.424 Student Support and Academic Enrichment Program $2.60M - 0
84.027 Special Education Grants to States $2.37M Yes 0
10.555 National School Lunch Program $1.75M - 0
12.006 National Defense Education Program $1.61M - 0
84.048 Career and Technical Education -- Basic Grants to States $1.22M - 0
12.U02 Army Rotc $1.05M - 0
10.582 Fresh Fruit and Vegetable Program $576,285 - 0
84.287 Twenty-First Century Community Learning Centers $375,431 - 0
84.173 Special Education Preschool Grants $313,555 Yes 0
84.365 English Language Acquisition State Grants $261,667 - 0
84.011 Migrant Education State Grant Program $185,080 - 0
12.U01 Navy Rotc $158,345 - 0
84.196 Education for Homeless Children and Youth $100,000 - 0
11.417 Sea Grant Support $29,589 - 0
96.001 Social Security Disability Insurance $10,020 - 0
84.144 Migrant Education Coordination Program $5,461 - 0

Contacts

Name Title Type
H9LPAYBD9GD4 Lori Zirlot Auditee
2512214434 Ashli Page Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Mobile County Board of School Commissioners 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 th eoperations of the Mobile County Board of School Commissioners, it is not intended to and does not present the financial position, changes in net position or cash flows of the Mobile County Board of School Commissioners. De Minimis Rate Used: N Rate Explanation: The Mobile County Board of School Commissioners has elected to not 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 Mobile County Board of School Commissioners 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 th eoperations of the Mobile County Board of School Commissioners, it is not intended to and does not present the financial position, changes in net position or cash flows of the Mobile County Board of School Commissioners.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Mobile County Board of School Commissioners 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 th eoperations of the Mobile County Board of School Commissioners, it is not intended to and does not present the financial position, changes in net position or cash flows of the Mobile County Board of School Commissioners. De Minimis Rate Used: N Rate Explanation: The Mobile County Board of School Commissioners has elected to not 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 accural 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: Note 3 - Indirect Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Mobile County Board of School Commissioners 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 th eoperations of the Mobile County Board of School Commissioners, it is not intended to and does not present the financial position, changes in net position or cash flows of the Mobile County Board of School Commissioners. De Minimis Rate Used: N Rate Explanation: The Mobile County Board of School Commissioners has elected to not use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance. The Mobile County Board of School Commissioners has elected to not use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance.

Finding Details

Finding 2024-002
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). Six construction contracts paid for wholly or in part by Education Stabilization Funds were selected for testing. One of the six construction contracts tested did not include the prevailing wage rate clause. Additionally, contractors did not submit weekly certified payrolls to the Board for three of the six contracts tested. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses 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. This finding was previously reported as Finding 2023-001. 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.
Finding 2024-002
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). Six construction contracts paid for wholly or in part by Education Stabilization Funds were selected for testing. One of the six construction contracts tested did not include the prevailing wage rate clause. Additionally, contractors did not submit weekly certified payrolls to the Board for three of the six contracts tested. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses 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. This finding was previously reported as Finding 2023-001. 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.
Finding 2024-002
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). Six construction contracts paid for wholly or in part by Education Stabilization Funds were selected for testing. One of the six construction contracts tested did not include the prevailing wage rate clause. Additionally, contractors did not submit weekly certified payrolls to the Board for three of the six contracts tested. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses 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. This finding was previously reported as Finding 2023-001. 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.
Finding 2024-002
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). Six construction contracts paid for wholly or in part by Education Stabilization Funds were selected for testing. One of the six construction contracts tested did not include the prevailing wage rate clause. Additionally, contractors did not submit weekly certified payrolls to the Board for three of the six contracts tested. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses 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. This finding was previously reported as Finding 2023-001. 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.
Finding 2024-002
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). Six construction contracts paid for wholly or in part by Education Stabilization Funds were selected for testing. One of the six construction contracts tested did not include the prevailing wage rate clause. Additionally, contractors did not submit weekly certified payrolls to the Board for three of the six contracts tested. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses 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. This finding was previously reported as Finding 2023-001. 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.
Finding 2024-002
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). Six construction contracts paid for wholly or in part by Education Stabilization Funds were selected for testing. One of the six construction contracts tested did not include the prevailing wage rate clause. Additionally, contractors did not submit weekly certified payrolls to the Board for three of the six contracts tested. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, the construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses 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. This finding was previously reported as Finding 2023-001. 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.