FAC Explorer

Audit 293811

FY End
2023-06-30
Total Expended
$30.26M
Findings
20
Programs
20
Organization: Lenoir County Board of Education (NC)
Year: 2023 Accepted: 2024-03-06
Auditor: Barrow Parris & Davenport P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372679 2023-002 Significant Deficiency - A
372680 2023-003 Significant Deficiency - N
372681 2023-003 Significant Deficiency - N
372682 2023-003 Significant Deficiency - N
372683 2023-003 Significant Deficiency - N
372684 2023-003 Significant Deficiency - N
372685 2023-003 Significant Deficiency - N
372686 2023-003 Significant Deficiency - N
372687 2023-003 Significant Deficiency - N
372688 2023-003 Significant Deficiency - N
949121 2023-002 Significant Deficiency - A
949122 2023-003 Significant Deficiency - N
949123 2023-003 Significant Deficiency - N
949124 2023-003 Significant Deficiency - N
949125 2023-003 Significant Deficiency - N
949126 2023-003 Significant Deficiency - N
949127 2023-003 Significant Deficiency - N
949128 2023-003 Significant Deficiency - N
949129 2023-003 Significant Deficiency - N
949130 2023-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $10.30M Yes 2
84.010 Title I Grants to Local Educational Agencies $7.14M - 1
10.555 National School Lunch Program $4.25M Yes 0
84.027 Special Education_grants to States $3.62M - 1
10.553 School Breakfast Program $1.77M Yes 0
84.011 Migrant Education_state Grant Program $646,826 - 1
84.367 Improving Teacher Quality State Grants $625,407 - 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $543,656 - 0
84.048 Career and Technical Education -- Basic Grants to States $231,361 - 1
93.994 Maternal and Child Health Services Block Grant to the States $150,000 - 0
84.424 Student Support and Academic Enrichment Program $135,692 - 0
10.559 Summer Food Service Program for Children $103,794 Yes 0
84.173 Special Education_preschool Grants $102,946 - 1
84.365 English Language Acquisition State Grants $69,625 - 1
93.235 Affordable Care Act (aca) Abstinence Education Program $64,978 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $17,820 - 0
84.196 Education for Homeless Children and Youth $12,675 - 0
84.323 Special Education - State Personnel Development $12,377 - 1
10.582 Fresh Fruit and Vegetable Program $8,196 Yes 0
10.185 Local Food for Schools $4,106 Yes 0

Contacts

Name Title Type
CXMCUN7YKHX5 Helen Hooker Auditee
2525271109 L. Dock Davenport Ii, CPA Auditor
No contacts on file

Notes to SEFA

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 UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED. De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE

Finding Details

Finding 2023-002
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-2" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-002
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-2" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF
Finding 2023-003
SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS "FINDING 23-3" IN AUDIT REPORT PDF