FAC Explorer

Audit 364869

FY End
2024-09-30
Total Expended
$10.28M
Findings
2
Programs
13
Organization: Lauderdale County Commission (AL)
Year: 2024 Accepted: 2025-08-25
Auditor: State of Alabama/department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574608 2024-001 Material Weakness - I
1151050 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.76M Yes 1
99.U01 Radiological Emergency Plans $193,937 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $91,763 - 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $50,718 - 0
97.067 Homeland Security Grant Program $46,115 - 0
97.042 Emergency Management Performance Grants $45,923 - 0
21.032 Local Assistance and Tribal Consistency Fund $25,000 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $18,847 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $14,000 - 0
16.607 Bulletproof Vest Partnership Program $12,036 - 0
20.600 State and Community Highway Safety $5,165 - 0
15.226 Payments in Lieu of Taxes $4,781 - 0
15.659 National Wildlife Refuge Fund $2,647 - 0

Contacts

Name Title Type
NZG8JA4DFMA8 Brooke Slatton Auditee
2567605750 Gwyn Griggs 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 Lauderdale County Commission has not elected to use the 10-percent de minimis indirect cost rate allowed in the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Lauderdale County Commission 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 Lauderdale County Commission, it is not intended to and does not present the financial position, changes in net position or cash flows of the Lauderdale County Commission.

Finding Details

Finding 2024-001
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 their 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, a State law commonly referred to as the “Public Works Law”, requires the construction, installation, repair, and renovation of public buildings in excess of $100,000.00 that are paid in whole or part, with public funds to be bid under the provisions of the Public Works Law. The Lauderdale County Commission (the "Commission") entered into a public works contract for the purchase and installation of HVAC heating and cooling systems in the amount of $2,999,96.00, of which $749,998.98 was expended during the fiscal year. The Commission did not bid the project in accordance with the Public Works Law and instead purchased the HVAC systems and installation using a purchasing cooperative. As a result, the Commission did not comply with the Uniform Guidance procurement requirements and entered into a public works contract without adhering to the requirements of the Public Works Law for this purchase.
Finding 2024-001
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 their 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, a State law commonly referred to as the “Public Works Law”, requires the construction, installation, repair, and renovation of public buildings in excess of $100,000.00 that are paid in whole or part, with public funds to be bid under the provisions of the Public Works Law. The Lauderdale County Commission (the "Commission") entered into a public works contract for the purchase and installation of HVAC heating and cooling systems in the amount of $2,999,96.00, of which $749,998.98 was expended during the fiscal year. The Commission did not bid the project in accordance with the Public Works Law and instead purchased the HVAC systems and installation using a purchasing cooperative. As a result, the Commission did not comply with the Uniform Guidance procurement requirements and entered into a public works contract without adhering to the requirements of the Public Works Law for this purchase.