FAC Explorer

Audit 404835

FY End
2025-09-30
Total Expended
$76.48M
Findings
1
Programs
12
Organization: Tallassee City Board of Education (AL)
Year: 2025 Accepted: 2026-06-25
Auditor: PATTERSON & DUKE PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1218738 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $74.05M Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $551,406 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $439,224 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $317,258 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $91,929 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $62,678 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $37,773 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $23,897 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $22,940 Yes 0
84.358 RURAL EDUCATION $2,790 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $2,690 Yes 0
96.001 SOCIAL SECURITY DISABILITY INSURANCE $756 Yes 0

Contacts

Name Title Type
WWLAVNCUGKG6 Jennifer Hornsby Auditee
3342836864 Tasha Patterson 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 Tallassee City Board of Education (the "Board") 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 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.
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.
The Tallassee City Board of Education has elected not to use the 15-percent de minimis indirect cost rate as allowed in the Uniform Guidance.

Finding Details

Finding 2025-001
HHS Medical Assistance Program-Federal Assistance Listing Number 93.778-Assisted Period: FYE September 30, 2025 Criteria: Compliance requirements for the program as shown on the Matrix of Compliance Requirements-OMB Compliance Supplement and Alabama Medicaid Administrative Claim Program (MAC) Public Assistance Cost Allocation Plan. Condition: Expenditures submitted for the Alabama Medicaid Administrative Claiming Program included expenditures supported by federal funds. Questioned Costs: $73,452. $73,452 relates to duplication of federal funds for individual participant salary and benefit costs and allocated costs. This amount was determined by inspecting documents used to complete claim for reimbursement. Context: 5% of the school districts participating in the MAC Program were examined. Of the 7 examined, 1 claimed expenditures that were supported by federal funds. The sample was a statistically valid sample. The claim quarters paid during the fiscal year were: July-September 2024, October-December 2024, January-March 2025 and April-June 2025. Effect: Duplication of federal funds. Cause: Lack of reconciliation and review procedures applied by participating school district MAC Program Coordinators to claim data prior to submission for payment. Recommendation: We recommend that Tallassee City Board of Education develop reconciliation and review procedures to be applied by the participating school districts prior to the quarterly claim submission. We also recommend that participating district MAC Program Coordinators be required to participate in training specific to the MAC claims process on an annual basis. New coordinators should be required to complete the training prior to submitting claims for reimbursement. Response: Tallassee City Board of Education agress with the finding and will immediately begin to develop additional procedures and policies based on the recommendations and disseminate the information to the participating districts.