Finding 1149908 (2024-002)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-08-13

AI Summary

  • Core Issue: The Bibb County Board of Education failed to obtain required bids for a $175,483.50 public works project, violating state law.
  • Impacted Requirements: This non-compliance breaches both the Code of Alabama Public Works Law and the Uniform Guidance procurement standards.
  • Recommended Follow-Up: Review and update procurement procedures to ensure future compliance with state and federal regulations.

Finding Text

The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, commonly referred to as the Public Works Law, requires the construction, installation, repair, renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid. The Bibb County Board of Education (the “Board”) entered into a Public Works contract for the purchase and installation of fencing at multiple local schools totaling $175,483.50. COVID-19 Education Stabilization Funds in the amount of $175,483.50 were expended for the project during the audit period. The Board did not obtain bids on the project in accordance with the State of Alabama Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 573466 2024-002
    Material Weakness
  • 573467 2024-003
    Material Weakness Repeat
  • 573468 2024-002
    Material Weakness
  • 573469 2024-003
    Material Weakness Repeat
  • 1149909 2024-003
    Material Weakness Repeat
  • 1149910 2024-002
    Material Weakness
  • 1149911 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.65M
84.010 Title I Grants to Local Educational Agencies $1.29M
84.027 Special Education Grants to States $921,643
10.553 School Breakfast Program $448,835
84.287 Twenty-First Century Community Learning Centers $334,513
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $231,604
84.424 Student Support and Academic Enrichment Program $90,819
10.555 National School Lunch Program $81,531
84.048 Career and Technical Education -- Basic Grants to States $80,198
15.659 National Wildlife Refuge Fund $72,709
10.582 Fresh Fruit and Vegetable Program $72,445
84.323 Special Education - State Personnel Development $59,915
84.173 Special Education Preschool Grants $42,448
84.365 English Language Acquisition State Grants $11,486
10.574 Team Nutrition Grants $7,136
96.001 Social Security Disability Insurance $700