Audit 77651

FY End
2022-09-30
Total Expended
$4.72M
Findings
14
Programs
14
Year: 2022 Accepted: 2023-03-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
83101 2022-001 - - I
83102 2022-001 - - I
83103 2022-002 - - I
83104 2022-002 - - I
83105 2022-002 - - I
83106 2022-002 - - I
83107 2022-001 - - I
659543 2022-001 - - I
659544 2022-001 - - I
659545 2022-002 - - I
659546 2022-002 - - I
659547 2022-002 - - I
659548 2022-002 - - I
659549 2022-001 - - I

Contacts

Name Title Type
N6HDKWMFKPR8 Sherry Langley Auditee
2563892692 Jerry Mercer Auditor
No contacts on file

Notes to SEFA

Accounting Policies: PRESENTED ON THE ACCRUAL BASIS OF ACCOUNTING IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS OF FEDERAL AWARDS (UNIFORM GUIDANCE). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 ? Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 ? Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 ? Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 ? Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 ? Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 ? Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.