FAC Explorer

Audit 23893

FY End
2022-06-30
Total Expended
$22.81M
Findings
4
Programs
35
Organization: Stanly County Board of Education (NC)
Year: 2022 Accepted: 2023-01-22
Auditor: Anderson Smith & Wike PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35014 2022-002 Material Weakness Yes C
35015 2022-003 Material Weakness - A
611456 2022-002 Material Weakness Yes C
611457 2022-003 Material Weakness - A

Programs

ALN Program Spent Major Findings
84.425 Arp - Esser III - K-12 Emergency Relief Fund $5.19M Yes 0
10.555 National School Lunch Program $3.66M - 0
84.425 Crrsa - Esser II - K-12 Emergency Relief Fund $3.38M Yes 1
84.027 Individuals with Disabilities Education Act - Grants to States $2.37M - 1
84.010 Title I Grants to Local Educational Agencies - Educationally Deprived Children $2.31M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds - Arp - Employee Bonuses $1.62M Yes 0
10.553 School Breakfast Program $1.32M - 0
84.425 Arp - Esser III - Teacher Bonuses $657,333 Yes 0
32.009 Emergency Connectivity Fund Program $347,667 - 0
10.555 National School Lunch Program (commodities) $347,079 - 0
84.184 School Climate Transformation Grant - Lea Grants $327,084 - 0
84.367 Supporting Effeective Instruction State Grants $173,035 - 0
84.318 Title II - Educational Technology $171,214 - 0
10.559 Supply Chain Assistance $161,761 - 0
84.048 Basic Grants to States - Program Development $136,947 - 0
93.994 School Nurse Funding Initiative $100,000 - 0
10.559 Summer Food Service Program for Children $92,422 - 0
84.173 Individuals with Disabilities Education Act - Preschool Handicapped $85,430 - 0
84.425 Crrsa - Esser II - School Nutrition Covid Support $58,118 Yes 0
12.000 Jrotc $53,791 - 0
84.425 Cares Act - Esser I - Sp. Inst. Supp. Pers. for Covid-19 Resp $52,503 Yes 0
84.425 Crrsa - Esser II - Learning Loss Funding $41,348 Yes 0
84.365 English Language Acquisition Grants $27,580 - 0
84.027 Individuals with Disabilities Education Act - Targeted Assistance $24,902 - 0
84.425 Cares Act - Esser I - Digital Curricula $21,628 Yes 0
10.555 After School Snack Program $20,143 - 0
84.425 Crrsa - Esser II - Summer Career Accelerator Program $14,938 Yes 0
84.425 Cares Act - Esser I - Exceptional Children Grants $14,782 Yes 0
84.336 Teacher Quality Partnership Grant Program $10,418 - 0
84.196 Homeless Assistance Act $9,953 - 0
84.323 Title Vi-B, Education of the Handicapped $7,964 - 0
84.173 Individuals with Disabilities Education Act - Targeted Assistance for Preschool $3,640 - 0
84.425 Arp - Esser III - Homeless I $1,231 Yes 0
84.027 Individuals with Disabilities Education Act - Coordinated Early Intervening Services $1,095 - 0
84.425 Cares Act - Esser I - Learning Management System $600 Yes 0

Contacts

Name Title Type
HHFBDU1EL968 Terry Dudney Auditee
7049613000 Andy Deal Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the SEFSA 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 auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Stanly County Board of Education under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Stanly County Board of Education, it is not intended to and does not present the financial position, changes in net assets or cash flows of Stanly County Board of Education.

Finding Details

Finding 2022-002
Finding: 2022-002 Cash Management ? Noncompliance and Material Weakness U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 Criteria: Under program requirements, federal grant funds must be disbursed within two business days from the date the funds are deposited into the Board?s account. Condition: $959,865 of program funding was held by the Board for several months. Effect: The Board is not in compliance with federal program requirements. Cause: The Board did not have proper internal controls in place to monitor federal cash balances to ensure federal funds were disbursed or returned to the oversight agency in a timely manner. Questioned costs: None as the funds were held and not expended. Identification of a repeat finding: This is a repeat finding from the previous audit. Recommendation: We recommend that management implement controls so that federal funds are expended or returned to the oversight agency in a timely manner. Management Response: The Board agrees with this finding and recommendation.
Finding 2022-003
Finding: 2022-003 Activities Allowed or Unallowed ? Noncompliance and Material Weakness U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Special Education IDEA ? Grants to States Assistance Listing Number: 84.027 Criteria: Under program requirements, expenditures may not exceed amounts allotted from the N.C. Department of Public Instruction (DPI). Condition: The District does not have internal controls in place that appropriately monitor expenditures as compared to allotted amounts. Effect: The District had expenditures exceeding amounts allotted from the N.C. Department of Public Instruction by $181,397. Cause: There was a lack of oversight by management. Questioned costs: $181,397 Identification of a repeat finding: This is not a repeat finding from the previous audit. Recommendation: We recommend that management closely monitor expenditures as compared to allotments to ensure that the District does not spend more than allotted. Management Response: The Board agrees with this finding and recommendation.
Finding 2022-002
Finding: 2022-002 Cash Management ? Noncompliance and Material Weakness U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425 Criteria: Under program requirements, federal grant funds must be disbursed within two business days from the date the funds are deposited into the Board?s account. Condition: $959,865 of program funding was held by the Board for several months. Effect: The Board is not in compliance with federal program requirements. Cause: The Board did not have proper internal controls in place to monitor federal cash balances to ensure federal funds were disbursed or returned to the oversight agency in a timely manner. Questioned costs: None as the funds were held and not expended. Identification of a repeat finding: This is a repeat finding from the previous audit. Recommendation: We recommend that management implement controls so that federal funds are expended or returned to the oversight agency in a timely manner. Management Response: The Board agrees with this finding and recommendation.
Finding 2022-003
Finding: 2022-003 Activities Allowed or Unallowed ? Noncompliance and Material Weakness U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Special Education IDEA ? Grants to States Assistance Listing Number: 84.027 Criteria: Under program requirements, expenditures may not exceed amounts allotted from the N.C. Department of Public Instruction (DPI). Condition: The District does not have internal controls in place that appropriately monitor expenditures as compared to allotted amounts. Effect: The District had expenditures exceeding amounts allotted from the N.C. Department of Public Instruction by $181,397. Cause: There was a lack of oversight by management. Questioned costs: $181,397 Identification of a repeat finding: This is not a repeat finding from the previous audit. Recommendation: We recommend that management closely monitor expenditures as compared to allotments to ensure that the District does not spend more than allotted. Management Response: The Board agrees with this finding and recommendation.