Fairfield City Board of Education: Single Audit Reports and Findings
Fairfield City Board of Education's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2022, accepted November 16, 2023; the auditor observed on that filing is Potter, Bryant & Moore PC. It reported 1 finding, including a material weakness. 7 filings from 2016 to 2022 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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; Fairfield City Board of Education is recorded in FAIRFIELD, Alabama under EIN 636000885, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2022 | 2022-09-30 | $5,820,930 | $750,000 | Potter, Bryant & Moore PC | Unmodified | 1 | MW / SD | 2023-09-GSAFAC-0000003923 |
| 2021 | 2021-09-30 | $3,726,688 | $750,000 | Potter, Bryant & Moore PC | Unmodified | 0 | — | 2021-09-CENSUS-0000129708 |
| 2020 | 2020-09-30 | $3,255,190 | $750,000 | Potter, Bryant & Moore PC | Unmodified | 0 | — | 2020-09-CENSUS-0000129708 |
| 2019 | 2019-09-30 | $3,228,065 | $750,000 | Potter, Bryant & Moore PC | Unmodified | 0 | — | 2019-09-CENSUS-0000129708 |
| 2018 | 2018-09-30 | $3,169,342 | $750,000 | Potter, Bryant & Moore PC | Unmodified | 0 | — | 2018-09-CENSUS-0000129708 |
| 2017 | 2017-09-30 | $3,242,217 | $750,000 | Potter, Bryant & Moore PC | Unmodified | 0 | — | 2017-09-CENSUS-0000129708 |
| 2016 | 2016-09-30 | $3,344,964 | $750,000 | Potter, Bryant & Moore PC | Unmodified | 0 | — | 2016-09-CENSUS-0000129708 |
When is the next single audit due?
If Fairfield City Board of Education is again required to have a single audit for the fiscal year ending Sep 30, 2023, the reporting package is due to the Federal Audit Clearinghouse by Jul 1, 2024 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $1,512,383 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $897,727 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $857,309 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $740,440 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $552,201 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $324,230 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $312,017 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $257,777 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $68,181 | Yes |
| 12.U01 | AIR FORCE ROTC | $56,759 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $56,141 | No |
| 84.041 | IMPACT AID | $38,074 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $36,197 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $36,148 | No |
| 84.126 | REHABILITATION SERVICES_VOCATIONAL REHABILITATION GRANTS TO STATES | $26,566 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $26,313 | Yes |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $9,573 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $9,236 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $2,878 | No |
| 96.001 | SOCIAL SECURITY_DISABILITY INSURANCE | $780 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2022-002 | Equipment and real property management (F) | Significant deficiency / Questioned costs | No |
Read next
- CPA firms that audit Alabama nonprofits
- Alabama single audit statistics
- Alabama nonprofit audit requirements
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 Fairfield 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. “Fairfield City Board of Education, Alabama Single Audit FY2022.” https://getauditradar.com/single-audits/al/fairfield-city-board-of-education-636000885/. Data as of 2026-11-06.