FAC Explorer

Audit 297323

FY End
2023-06-30
Total Expended
$66.76M
Findings
4
Programs
19
Organization: Pitt County Board of Education, North Carolina (NC)
Year: 2023 Accepted: 2024-03-25
Auditor: Carr Riggs & Ingram PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384218 2023-001 Material Weakness - N
384219 2023-001 Material Weakness - N
960660 2023-001 Material Weakness - N
960661 2023-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $8.74M - 0
93.778 Medical Assistance Program $1.39M - 0
84.367 Improving Teacher Quality State Grants $1.12M - 0
10.555 National School Lunch Program $916,302 Yes 0
84.424 Student Support and Academic Enrichment Program $658,258 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $619,280 - 0
84.048 Career and Technical Education -- Basic Grants to States $504,217 - 0
84.027 Special Education_grants to States $454,060 - 0
12.U01 Reserve Officer Training Corps $363,326 - 0
10.559 Summer Food Service Program for Children $214,131 Yes 0
10.855 Distance Learning and Telemedicine Loans and Grants $146,871 - 0
84.374 Teacher Incentive Fund $133,465 - 0
10.582 Fresh Fruit and Vegetable Program $122,042 Yes 0
84.365 English Language Acquisition State Grants $90,454 - 0
93.495 Community Health Workers for Public Health Response and Resilient $56,960 - 0
84.324 Research in Special Education $46,852 - 0
84.323 Special Education - State Personnel Development $39,209 - 0
84.425 Covid-19 Education Stabilization Fund $32,602 Yes 0
84.173 Special Education_preschool Grants $806 - 0

Contacts

Name Title Type
ECKDEHPCB6D4 Michael Hardy Auditee
2528304276 Michael Jordan 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Pitt County Board of Education, North Carolina 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 and State awards (SEFSA) includes the federal and State grant activity of the Pitt County Board of Education, North Carolina under the programs of the federal government and the State of North Carolina for the year ended June 30, 2023. 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 Pitt County Board of Education, North Carolina, it is not intended to and does not present the financial position, changes in net position, or cash flows of Pitt County Board of Education, North Carolina.
Title: Loans 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 as to reimbursement. De Minimis Rate Used: N Rate Explanation: Pitt County Board of Education, North Carolina has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pitt County Board of Education, North Carolina did not expend federal or State awards related to loans or loan guarantees during the fiscal year ended June 30, 2023.
Title: Noncash Assistance 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 as to reimbursement. De Minimis Rate Used: N Rate Explanation: Pitt County Board of Education, North Carolina has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pitt County Board of Education, North Carolina did receive commodities for the fiscal year ended June 30, 2023 from the US Department of Agriculture CFDA# 10.555 in the amount of $916,302. The value of noncash assistance is the fair value of the noncash items as established by the grantor.
Title: Federally Funded Insurance 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 as to reimbursement. De Minimis Rate Used: N Rate Explanation: Pitt County Board of Education, North Carolina has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pitt County Board of Education, North Carolina has no federally funded insurance.
Title: Loan and Loan Guarantees 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 as to reimbursement. De Minimis Rate Used: N Rate Explanation: Pitt County Board of Education, North Carolina has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following are clustered by the NC Department of Public Instruction and are treated separately for state audit requirement purposes: School Nutrition Cluster

Finding Details

Finding 2023-001
K-12 Emergency Relief Funds Assistance Listing Number 84.425D. Pass-through: N.C. Department of Public Instruction. Program Report Code 171 and 181. Grant Period - Year Ended June 30, 2023. Criteria: In accordance with 2 CFR Appendix II, certain provisions are required to be included with all construction contracts which are funded with federal awards, to include Equal Employment Opportunity (Part 200(C)) Davis-Bacon Act, (Part 200 (D)); Contract Work Hours and Safety Standards Act, (Part 200(F)); Prohibition on Certain Telecommunications and Video Surveillance Services or Equipment, (2 CFR 200.16; and Domestic Preferences for Procurements (2 CFR 200.322). Condition: Per review of the contract for the renovations to C.M. Eppes Middle School, the required provisions were not included in the contract. Cause: Internal controls over compliance with all direct and material compliance requirements were not adequately implemented to ensure that all construction contracts funded with federal awards include the provisions required by 2 CFR Appendix II. Effect: The grantor agency could disallow expenditures related to the construction contract. Questioned Costs: None. Recommendation: Internal controls over compliance with federal contstruction contract provisions should be designed and implemented so that a member of senior management monitors construction contracts to ensure that those contracts funded by federal awards contain the provisions required by 2 CFR Appendix II, 2 CFR 200.216, and 2 CFR 200.322. Views of responsible officials: Per discussion with Michael Hardy, Chief Finance Officer, on December 19, 2023, management agrees with the finding and will implement corrective action immediately.
Finding 2023-001
K-12 Emergency Relief Funds Assistance Listing Number 84.425D. Pass-through: N.C. Department of Public Instruction. Program Report Code 171 and 181. Grant Period - Year Ended June 30, 2023. Criteria: In accordance with 2 CFR Appendix II, certain provisions are required to be included with all construction contracts which are funded with federal awards, to include Equal Employment Opportunity (Part 200(C)) Davis-Bacon Act, (Part 200 (D)); Contract Work Hours and Safety Standards Act, (Part 200(F)); Prohibition on Certain Telecommunications and Video Surveillance Services or Equipment, (2 CFR 200.16; and Domestic Preferences for Procurements (2 CFR 200.322). Condition: Per review of the contract for the renovations to C.M. Eppes Middle School, the required provisions were not included in the contract. Cause: Internal controls over compliance with all direct and material compliance requirements were not adequately implemented to ensure that all construction contracts funded with federal awards include the provisions required by 2 CFR Appendix II. Effect: The grantor agency could disallow expenditures related to the construction contract. Questioned Costs: None. Recommendation: Internal controls over compliance with federal contstruction contract provisions should be designed and implemented so that a member of senior management monitors construction contracts to ensure that those contracts funded by federal awards contain the provisions required by 2 CFR Appendix II, 2 CFR 200.216, and 2 CFR 200.322. Views of responsible officials: Per discussion with Michael Hardy, Chief Finance Officer, on December 19, 2023, management agrees with the finding and will implement corrective action immediately.
Finding 2023-001
K-12 Emergency Relief Funds Assistance Listing Number 84.425D. Pass-through: N.C. Department of Public Instruction. Program Report Code 171 and 181. Grant Period - Year Ended June 30, 2023. Criteria: In accordance with 2 CFR Appendix II, certain provisions are required to be included with all construction contracts which are funded with federal awards, to include Equal Employment Opportunity (Part 200(C)) Davis-Bacon Act, (Part 200 (D)); Contract Work Hours and Safety Standards Act, (Part 200(F)); Prohibition on Certain Telecommunications and Video Surveillance Services or Equipment, (2 CFR 200.16; and Domestic Preferences for Procurements (2 CFR 200.322). Condition: Per review of the contract for the renovations to C.M. Eppes Middle School, the required provisions were not included in the contract. Cause: Internal controls over compliance with all direct and material compliance requirements were not adequately implemented to ensure that all construction contracts funded with federal awards include the provisions required by 2 CFR Appendix II. Effect: The grantor agency could disallow expenditures related to the construction contract. Questioned Costs: None. Recommendation: Internal controls over compliance with federal contstruction contract provisions should be designed and implemented so that a member of senior management monitors construction contracts to ensure that those contracts funded by federal awards contain the provisions required by 2 CFR Appendix II, 2 CFR 200.216, and 2 CFR 200.322. Views of responsible officials: Per discussion with Michael Hardy, Chief Finance Officer, on December 19, 2023, management agrees with the finding and will implement corrective action immediately.
Finding 2023-001
K-12 Emergency Relief Funds Assistance Listing Number 84.425D. Pass-through: N.C. Department of Public Instruction. Program Report Code 171 and 181. Grant Period - Year Ended June 30, 2023. Criteria: In accordance with 2 CFR Appendix II, certain provisions are required to be included with all construction contracts which are funded with federal awards, to include Equal Employment Opportunity (Part 200(C)) Davis-Bacon Act, (Part 200 (D)); Contract Work Hours and Safety Standards Act, (Part 200(F)); Prohibition on Certain Telecommunications and Video Surveillance Services or Equipment, (2 CFR 200.16; and Domestic Preferences for Procurements (2 CFR 200.322). Condition: Per review of the contract for the renovations to C.M. Eppes Middle School, the required provisions were not included in the contract. Cause: Internal controls over compliance with all direct and material compliance requirements were not adequately implemented to ensure that all construction contracts funded with federal awards include the provisions required by 2 CFR Appendix II. Effect: The grantor agency could disallow expenditures related to the construction contract. Questioned Costs: None. Recommendation: Internal controls over compliance with federal contstruction contract provisions should be designed and implemented so that a member of senior management monitors construction contracts to ensure that those contracts funded by federal awards contain the provisions required by 2 CFR Appendix II, 2 CFR 200.216, and 2 CFR 200.322. Views of responsible officials: Per discussion with Michael Hardy, Chief Finance Officer, on December 19, 2023, management agrees with the finding and will implement corrective action immediately.