FAC Explorer

Audit 406850

FY End
2024-09-30
Total Expended
$6.93M
Findings
2
Programs
11
Organization: Henry County Board of Education (AL)
Year: 2024 Accepted: 2026-07-09
Auditor: ALABAMA DEPARTMENT OF EXAMINERS OF PUBLIC ACCOUNTS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223483 2024-004 Material Weakness Yes N
1223484 2024-004 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.425 EDUCATION STABILIZATION FUND $2.91M Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.03M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $666,356 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $490,520 Yes 0
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $133,983 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $128,939 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $84,231 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $74,042 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $67,474 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $23,124 Yes 0
96.001 SOCIAL SECURITY DISABILITY INSURANCE $618 Yes 0

Contacts

Name Title Type
N74WBDJKYA34 Arlene Dickens Auditee
3345852206 Lynn Otto Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Henry 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 Henry County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Henry County Board of Education.
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 Henry Board of Education has elected not to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance.

Finding Details

Finding 2024-004
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 the fiscal year 2024, the Henry County Board of Education (the “Board”) expended $1,270,487.00 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on construction projects. The Board’s contracts did not include the required prevailing wage rate clauses nor were certified payrolls submitted by the contractors. The Board did not ensure the Davis-Bacon Act wage rate requirements were included in construction contracts; therefore, COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) funds were used to pay contracts that did not include prevailing wage rate clauses, nor did the Board ensure that contractors submitted weekly certified payrolls. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. This finding was originally reported as Finding 2023-001.