FAC Explorer

Audit 28643

FY End
2022-06-30
Total Expended
$27.33M
Findings
6
Programs
18
Organization: Lexington County School District Two (SC)
Year: 2022 Accepted: 2022-12-10
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32912 2022-001 Material Weakness - C
32913 2022-001 Material Weakness - C
32914 2022-001 Material Weakness - C
609354 2022-001 Material Weakness - C
609355 2022-001 Material Weakness - C
609356 2022-001 Material Weakness - C

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $6.82M Yes 1
10.553 School Breakfast Program $1.65M Yes 0
10.558 Child and Adult Care Food Program $349,598 - 0
84.367 Improving Teacher Quality State Grants $332,469 - 0
10.555 National School Lunch Program $280,251 Yes 0
10.559 Summer Food Service Program for Children $226,928 Yes 0
84.027 Covid-19 - Special Education_grants to States $197,391 - 0
12.000 Rotc $139,570 - 0
84.424 Student Support and Academic Enrichment Program $95,514 - 0
84.173 Special Education_preschool Grants $88,057 - 0
84.010 Title I Grants to Local Educational Agencies $74,495 - 0
84.027 Special Education_grants to States $74,047 - 0
84.173 Covid-19 - Special Education_preschool Grants $40,812 - 0
84.002 Adult Education - Basic Grants to States $33,325 - 0
84.048 Career and Technical Education -- Basic Grants to States $14,941 - 0
84.287 Twenty-First Century Community Learning Centers $14,713 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $7,141 - 0
84.365 English Language Acquisition State Grants $466 - 0

Contacts

Name Title Type
GCMEDDEMEUR7 Travis Crocker Auditee
8037394069 Emily Sobczak Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal award programs of Lexington County School District Two (the "School District") for the year ended June 30, 2022. All federal awards received directly from the federal agencies, as well as those passed through other government agencies, are included on the Schedule. The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in the notes to the School District's financial statements. Federal award expenditures are reported in the School District's financial statements as expenditures in the Special Revenue Fund and the Special Revenue Food Service Fund. Amounts reported in the accompanying Schedule agree with the amounts reported in the related federal financial reports except for timing differences relating to expenditures made subsequent to the filing of the federal financial reports. De Minimis Rate Used: N Rate Explanation: The School District elected not to use the de minimis indirect cost rate of 10%.

Finding Details

Finding 2022-001
2022-001: CASH MANAGEMENT CONDITION: The School District claimed ESSER funds of approximately $1,733,000 in excess of allowable expenditures incurred during the year ended June 30, 2022. CRITERIA: ESSER funds should not be claimed until allowable expenditures have been incurred. All funds drawn down by the School District must be expended within 72 hours of the drawdown. CONTEXT, CAUSE, AND EFFECT: During the School District's financial closeout process, management determined that ESSER funds were claimed in excess of expenditures incurred as a result of an oversight during preparation of the fourth quarterly claim. The oversight was partially a result of turnover in the Director of Finance position. Upon identification of the error, the School District contacted the South Carolina Department of Education ("SCDE") for guidance on resolving the error. The School District issued a check on November 15, 2022 to reimburse the SCDE for amounts improperly claimed. The reimbursement was accrued as a liability due to the State in the School District's financial statements for the year ended June 30, 2022. RECOMMENDATION: We recommend that the School District ensure all reimbursement requests are properly reviewed and compared to supporting documentation prior to submission to the SCDE. RESPONSE: The School District agrees with this finding and will ensure all future reimbursement requests are properly reviewed and approved prior to submission to the SCDE.
Finding 2022-001
2022-001: CASH MANAGEMENT CONDITION: The School District claimed ESSER funds of approximately $1,733,000 in excess of allowable expenditures incurred during the year ended June 30, 2022. CRITERIA: ESSER funds should not be claimed until allowable expenditures have been incurred. All funds drawn down by the School District must be expended within 72 hours of the drawdown. CONTEXT, CAUSE, AND EFFECT: During the School District's financial closeout process, management determined that ESSER funds were claimed in excess of expenditures incurred as a result of an oversight during preparation of the fourth quarterly claim. The oversight was partially a result of turnover in the Director of Finance position. Upon identification of the error, the School District contacted the South Carolina Department of Education ("SCDE") for guidance on resolving the error. The School District issued a check on November 15, 2022 to reimburse the SCDE for amounts improperly claimed. The reimbursement was accrued as a liability due to the State in the School District's financial statements for the year ended June 30, 2022. RECOMMENDATION: We recommend that the School District ensure all reimbursement requests are properly reviewed and compared to supporting documentation prior to submission to the SCDE. RESPONSE: The School District agrees with this finding and will ensure all future reimbursement requests are properly reviewed and approved prior to submission to the SCDE.
Finding 2022-001
2022-001: CASH MANAGEMENT CONDITION: The School District claimed ESSER funds of approximately $1,733,000 in excess of allowable expenditures incurred during the year ended June 30, 2022. CRITERIA: ESSER funds should not be claimed until allowable expenditures have been incurred. All funds drawn down by the School District must be expended within 72 hours of the drawdown. CONTEXT, CAUSE, AND EFFECT: During the School District's financial closeout process, management determined that ESSER funds were claimed in excess of expenditures incurred as a result of an oversight during preparation of the fourth quarterly claim. The oversight was partially a result of turnover in the Director of Finance position. Upon identification of the error, the School District contacted the South Carolina Department of Education ("SCDE") for guidance on resolving the error. The School District issued a check on November 15, 2022 to reimburse the SCDE for amounts improperly claimed. The reimbursement was accrued as a liability due to the State in the School District's financial statements for the year ended June 30, 2022. RECOMMENDATION: We recommend that the School District ensure all reimbursement requests are properly reviewed and compared to supporting documentation prior to submission to the SCDE. RESPONSE: The School District agrees with this finding and will ensure all future reimbursement requests are properly reviewed and approved prior to submission to the SCDE.
Finding 2022-001
2022-001: CASH MANAGEMENT CONDITION: The School District claimed ESSER funds of approximately $1,733,000 in excess of allowable expenditures incurred during the year ended June 30, 2022. CRITERIA: ESSER funds should not be claimed until allowable expenditures have been incurred. All funds drawn down by the School District must be expended within 72 hours of the drawdown. CONTEXT, CAUSE, AND EFFECT: During the School District's financial closeout process, management determined that ESSER funds were claimed in excess of expenditures incurred as a result of an oversight during preparation of the fourth quarterly claim. The oversight was partially a result of turnover in the Director of Finance position. Upon identification of the error, the School District contacted the South Carolina Department of Education ("SCDE") for guidance on resolving the error. The School District issued a check on November 15, 2022 to reimburse the SCDE for amounts improperly claimed. The reimbursement was accrued as a liability due to the State in the School District's financial statements for the year ended June 30, 2022. RECOMMENDATION: We recommend that the School District ensure all reimbursement requests are properly reviewed and compared to supporting documentation prior to submission to the SCDE. RESPONSE: The School District agrees with this finding and will ensure all future reimbursement requests are properly reviewed and approved prior to submission to the SCDE.
Finding 2022-001
2022-001: CASH MANAGEMENT CONDITION: The School District claimed ESSER funds of approximately $1,733,000 in excess of allowable expenditures incurred during the year ended June 30, 2022. CRITERIA: ESSER funds should not be claimed until allowable expenditures have been incurred. All funds drawn down by the School District must be expended within 72 hours of the drawdown. CONTEXT, CAUSE, AND EFFECT: During the School District's financial closeout process, management determined that ESSER funds were claimed in excess of expenditures incurred as a result of an oversight during preparation of the fourth quarterly claim. The oversight was partially a result of turnover in the Director of Finance position. Upon identification of the error, the School District contacted the South Carolina Department of Education ("SCDE") for guidance on resolving the error. The School District issued a check on November 15, 2022 to reimburse the SCDE for amounts improperly claimed. The reimbursement was accrued as a liability due to the State in the School District's financial statements for the year ended June 30, 2022. RECOMMENDATION: We recommend that the School District ensure all reimbursement requests are properly reviewed and compared to supporting documentation prior to submission to the SCDE. RESPONSE: The School District agrees with this finding and will ensure all future reimbursement requests are properly reviewed and approved prior to submission to the SCDE.
Finding 2022-001
2022-001: CASH MANAGEMENT CONDITION: The School District claimed ESSER funds of approximately $1,733,000 in excess of allowable expenditures incurred during the year ended June 30, 2022. CRITERIA: ESSER funds should not be claimed until allowable expenditures have been incurred. All funds drawn down by the School District must be expended within 72 hours of the drawdown. CONTEXT, CAUSE, AND EFFECT: During the School District's financial closeout process, management determined that ESSER funds were claimed in excess of expenditures incurred as a result of an oversight during preparation of the fourth quarterly claim. The oversight was partially a result of turnover in the Director of Finance position. Upon identification of the error, the School District contacted the South Carolina Department of Education ("SCDE") for guidance on resolving the error. The School District issued a check on November 15, 2022 to reimburse the SCDE for amounts improperly claimed. The reimbursement was accrued as a liability due to the State in the School District's financial statements for the year ended June 30, 2022. RECOMMENDATION: We recommend that the School District ensure all reimbursement requests are properly reviewed and compared to supporting documentation prior to submission to the SCDE. RESPONSE: The School District agrees with this finding and will ensure all future reimbursement requests are properly reviewed and approved prior to submission to the SCDE.