FAC Explorer

Audit 403498

FY End
2025-09-30
Total Expended
$106.32M
Findings
3
Programs
20
Organization: Mobile County Board of School Commissioners (AL)
Year: 2025 Accepted: 2026-06-11
Auditor: STATE OF ALABAMA DEPARTMENT OF EXAMINERS OF PUBLIC ACCOUNTS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217319 2025-003 Material Weakness Yes J
1217320 2025-003 Material Weakness Yes J
1217321 2025-003 Material Weakness Yes J

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $34.01M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $10.79M Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $4.63M Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $2.64M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2.48M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $2.35M Yes 1
12.006 NATIONAL DEFENSE EDUCATION PROGRAM $2.24M Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1.35M Yes 0
12.U02 ARMY ROTC $1.05M Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $639,972 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $393,852 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $328,328 Yes 1
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $232,527 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $195,211 Yes 0
12.U01 NAVY ROTC $139,045 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $100,000 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $42,247 Yes 0
11.417 SEA GRANT SUPPORT $27,220 Yes 0
96.001 SOCIAL SECURITY DISABILITY INSURANCE $9,714 Yes 0
84.419 PRESCHOOL DEVELOPMENT GRANTS $1,751 Yes 0

Contacts

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

Notes to SEFA

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, 2025. 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.

Finding Details

Finding 2025-003
The U. S. Code of Federal Regulations Part 200.320, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, require the Board to use specific methods of procurement when using federal award funding. Section 200.317 of the Uniform Guidance requires the Board to follow the same policies and procedures it uses for procurements with non-Federal funds when purchases made with federal funds are within the small purchase thresholds as defined in the Uniform Guidance. Board Policy 7.90 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Mobile County Board of School Commissioners (the “Board”) expended $54,470 for professional development services and $38,000 for professional services from the Special Education Cluster without obtaining price or rate quotations. The Board did not follow the Uniform Guidance and its established policy to ensure appropriate procurement procedures are followed when using federal award funding. As a result, the Board is not in compliance with the applicable procurement requirements.