FAC Explorer

Audit 11775

FY End
2022-06-30
Total Expended
$3.64M
Findings
0
Programs
12
Organization: Wheeler County Board of Education (GA)
Year: 2022 Accepted: 2024-01-16
Auditor: Georgia Department of Audits and Accounts

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.02M Yes 0
84.010 Title I Grants to Local Educational Agencies $490,283 - 0
10.553 School Breakfast Program $206,931 - 0
32.009 Emergency Connectivity Fund Program $203,705 - 0
10.555 National School Lunch Program $26,638 - 0
84.358 Rural Education $20,067 - 0
84.048 Career and Technical Education -- Basic Grants to States $14,552 - 0
84.027 Special Education_grants to States $10,480 - 0
93.575 Child Care and Development Block Grant $9,265 - 0
84.173 Special Education_preschool Grants $3,856 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $1,912 - 0
84.367 Improving Teacher Quality State Grants $1,200 - 0

Contacts

Name Title Type
NX2DYGD79AD5 Janet Brown Auditee
9125687198 Karen Rodgers 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 Board has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Wheeler County Board of Education (the "Board") under programs of the federal government for the year ended June 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 Board, it is not intended to and does not present the financial position or changes in net position of the Board.
Title: Elementary and Secondary School Emergency Relief Fund Activity 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 Board has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. For the year ended June 30, 2022, the amount reflected on the Schedule for the Elementary and Secondary School Emergency Relief Fund/ American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ALN 84.425D/U) includes $275,017.05 of approved eligible expenditures that were incurred in a prior fiscal year.