Bessemer City Board of Education: Single Audit Reports and Findings
Bessemer City Board of Education filed 8 single audits between 2016 and 2023; the most recently observed auditor is The Principal & Associates Inc (2023), and the 2023 report lists 1 finding, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Bessemer City Board of Education is recorded in BESSEMER, Alabama under EIN 636000761, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-09-30 | $14,571,169 | $750,000 | The Principal & Associates Inc | 1 | MW / SD | 2023-09-GSAFAC-0000355459 |
| 2022 | 2022-09-30 | $15,247,380 | $750,000 | The Principal & Associates Inc | 0 | MW / SD | 2022-09-GSAFAC-0000041720 |
| 2021 | 2021-09-30 | $11,131,748 | $750,000 | SHEPPARD-HARRIS & ASSOCIATES, PC | 0 | — | 2021-09-CENSUS-0000129706 |
| 2020 | 2020-09-30 | $8,923,522 | $750,000 | SHEPPARD-HARRIS & ASSOCIATES, PC | 0 | — | 2020-09-CENSUS-0000129706 |
| 2019 | 2019-09-30 | $9,178,242 | $750,000 | SHEPPARD-HARRIS & ASSOCIATES, PC | 0 | — | 2019-09-CENSUS-0000129706 |
| 2018 | 2018-09-30 | $8,948,933 | $750,000 | BANKS, FINLEY, WHITE & CO. | 0 | — | 2018-09-CENSUS-0000129706 |
| 2017 | 2017-09-30 | $8,098,623 | $750,000 | BANKS, FINLEY, WHITE & CO. | 0 | — | 2017-09-CENSUS-0000129706 |
| 2016 | 2016-09-30 | $7,032,030 | $750,000 | BANKS, FINLEY, WHITE & CO. | 0 | — | 2016-09-CENSUS-0000129706 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $7,281,505 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $2,542,506 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $2,031,042 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $1,102,233 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $790,693 | Yes |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $203,022 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $154,728 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $146,356 | No |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $129,358 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $102,473 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $54,464 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $22,187 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $10,602 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-003 | L | Significant deficiency | Yes |
Read next
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Bessemer City Board of Education now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Bessemer City Board of Education Single Audits and Findings (AL).” https://getauditradar.com/single-audits/al/bessemer-city-board-of-education-636000761/. Data as of 2026-09-18.