FAC Explorer

Audit 359438

FY End
2024-09-30
Total Expended
$13.05M
Findings
2
Programs
17
Organization: Russell County Board of Education (AL)
Year: 2024 Accepted: 2025-06-23
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565727 2024-001 Material Weakness - N
1142169 2024-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.73M - 0
10.553 School Breakfast Program $1.18M Yes 0
84.027 Special Education Grants to States $934,048 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $192,353 - 0
10.582 Fresh Fruit and Vegetable Program $154,914 Yes 0
84.041 Impact Aid $118,814 - 0
84.424 Stronger Connections Grant $118,704 - 0
10.555 National School Lunch Program $99,554 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $95,068 - 0
84.424 Student Support and Academic Enrichment Program $90,914 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $75,634 - 0
12.U01 Army Rotc $46,461 - 0
84.196 Education for Homeless Children and Youth $37,640 - 0
84.425 Education Stabilization Fund $26,693 Yes 0
10.574 Team Nutrition Grants $11,174 - 0
84.173 Special Education Preschool Grants $7,409 - 0
96.001 Social Security Disability Insurance $720 - 0

Contacts

Name Title Type
UCS3SNR9LMB5 Robert Oliver Auditee
3344685540 David Lane Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are ported 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 Russell 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 Russell 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 2024-001
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 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 Russell County Board of Education (the “Board”) entered into a construction project totaling $7,651,000.00 that did not include prevailing wage rate clauses. As of September 30, 2024, the Board expended $1,317,608.54 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief (ARP ESSER) Fund on the project that included multiple subcontractors. 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 contract 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.
Finding 2024-001
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 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 Russell County Board of Education (the “Board”) entered into a construction project totaling $7,651,000.00 that did not include prevailing wage rate clauses. As of September 30, 2024, the Board expended $1,317,608.54 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief (ARP ESSER) Fund on the project that included multiple subcontractors. 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 contract 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.