Audit 364195

FY End
2024-09-30
Total Expended
$9.03M
Findings
8
Programs
16
Organization: Bibb County Board of Education (AL)
Year: 2024 Accepted: 2025-08-13

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
573466 2024-002 Material Weakness - I
573467 2024-003 Material Weakness Yes N
573468 2024-002 Material Weakness - I
573469 2024-003 Material Weakness Yes N
1149908 2024-002 Material Weakness - I
1149909 2024-003 Material Weakness Yes N
1149910 2024-002 Material Weakness - I
1149911 2024-003 Material Weakness Yes N

Contacts

Name Title Type
SUM1HVKCGG91 Nicole Elam Auditee
2059269881 Ashli Page 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 Bibb 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 the Bibb 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 Bibb County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Lamar County Board of Education.

Finding Details

The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, commonly referred to as the Public Works Law, requires the construction, installation, repair, renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid. The Bibb County Board of Education (the “Board”) entered into a Public Works contract for the purchase and installation of fencing at multiple local schools totaling $175,483.50. COVID-19 Education Stabilization Funds in the amount of $175,483.50 were expended for the project during the audit period. The Board did not obtain bids on the project in accordance with the State of Alabama Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases.
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 construction projects that did not include prevailing wage rate clauses nor were certified payrolls submitted to document compliance with the Davis-Bacon Act. The Board paid a total of $313,547.90 from COVID-19 Education Stabilization Funds without ensuring compliance with the David-Bacon Act. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. 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 Findin 2023-004.
The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, commonly referred to as the Public Works Law, requires the construction, installation, repair, renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid. The Bibb County Board of Education (the “Board”) entered into a Public Works contract for the purchase and installation of fencing at multiple local schools totaling $175,483.50. COVID-19 Education Stabilization Funds in the amount of $175,483.50 were expended for the project during the audit period. The Board did not obtain bids on the project in accordance with the State of Alabama Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases.
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 construction projects that did not include prevailing wage rate clauses nor were certified payrolls submitted to document compliance with the Davis-Bacon Act. The Board paid a total of $313,547.90 from COVID-19 Education Stabilization Funds without ensuring compliance with the David-Bacon Act. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. 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 Findin 2023-004.
The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, commonly referred to as the Public Works Law, requires the construction, installation, repair, renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid. The Bibb County Board of Education (the “Board”) entered into a Public Works contract for the purchase and installation of fencing at multiple local schools totaling $175,483.50. COVID-19 Education Stabilization Funds in the amount of $175,483.50 were expended for the project during the audit period. The Board did not obtain bids on the project in accordance with the State of Alabama Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases.
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 construction projects that did not include prevailing wage rate clauses nor were certified payrolls submitted to document compliance with the Davis-Bacon Act. The Board paid a total of $313,547.90 from COVID-19 Education Stabilization Funds without ensuring compliance with the David-Bacon Act. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. 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 Findin 2023-004.
The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, commonly referred to as the Public Works Law, requires the construction, installation, repair, renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid. The Bibb County Board of Education (the “Board”) entered into a Public Works contract for the purchase and installation of fencing at multiple local schools totaling $175,483.50. COVID-19 Education Stabilization Funds in the amount of $175,483.50 were expended for the project during the audit period. The Board did not obtain bids on the project in accordance with the State of Alabama Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases.
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 construction projects that did not include prevailing wage rate clauses nor were certified payrolls submitted to document compliance with the Davis-Bacon Act. The Board paid a total of $313,547.90 from COVID-19 Education Stabilization Funds without ensuring compliance with the David-Bacon Act. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. 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 Findin 2023-004.