FAC Explorer

Audit 55061

FY End
2022-09-30
Total Expended
$40.72M
Findings
2
Programs
19
Organization: Tuscaloosa County Board of Education (AL)
Year: 2022 Accepted: 2023-05-25
Auditor: Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58419 2022-001 Material Weakness - N
634861 2022-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $4.50M Yes 0
10.553 School Breakfast Program $2.48M - 0
32.009 Emergency Connectivity Fund Program $1.91M Yes 0
10.555 National School Lunch Program $1.03M - 0
84.367 Supporting Effective Instruction State Grants $856,609 - 0
84.027 Special Education_grants to States $347,529 Yes 0
84.424 Student Support and Academic Enrichment Program $311,973 - 0
84.048 Career and Technical Education -- Basic Grants to States $282,067 - 0
12.U01 Rotc $249,212 - 0
84.365 English Language Acquisition State Grants $154,104 - 0
10.582 Fresh Fruit and Vegetable Program $148,307 - 0
10.558 Child and Adult Care Food Program $126,585 - 0
10.560 State Administrative Expenses for Child Nutrition $83,518 - 0
84.173 Special Education_preschool Grants $73,931 Yes 0
84.425 Education Stabilization Fund $29,805 Yes 0
10.649 Pandemic Ebt Administrative Costs $12,632 - 0
96.001 Social Security_disability Insurance $4,098 - 0
84.196 Education for Homeless Children and Youth $2,262 - 0
10.559 Summer Food Service Program for Children $65 - 0

Contacts

Name Title Type
HK84TN1P8RG3 Danny Higdon Auditee
2053422766 Kathy Wren 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 auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Tuscaloosa County Board of Education under programs of the federal government for the year ended September 30, 2022. 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 Tuscaloosa County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Tuscaloosa County Board of Education.

Finding Details

Finding 2022-001
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 2022, the Tuscaloosa County Board of Education (the ?Board?) entered into nine construction project contracts totaling $4,576,909.23 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board expended $2,803,189.31 of COVID-19 Education Stabilization Funds (?ESSER?) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, the nine construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. Recommendation: The Board should comply with 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?) when using ESSER grants on construction contracts in excess of $2,000.00.
Finding 2022-001
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 2022, the Tuscaloosa County Board of Education (the ?Board?) entered into nine construction project contracts totaling $4,576,909.23 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board expended $2,803,189.31 of COVID-19 Education Stabilization Funds (?ESSER?) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, the nine construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. Recommendation: The Board should comply with 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?) when using ESSER grants on construction contracts in excess of $2,000.00.