FAC Explorer

Audit 309323

FY End
2023-06-30
Total Expended
$66.08M
Findings
16
Programs
16
Organization: Henry County Board of Education (GA)
Year: 2023 Accepted: 2024-06-20
Auditor: Mauldin and Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401282 2023-001 Significant Deficiency - I
401283 2023-001 Significant Deficiency - I
401284 2023-001 Significant Deficiency - I
401285 2023-001 Significant Deficiency - I
401286 2023-001 Significant Deficiency - I
401287 2023-001 Significant Deficiency - I
401288 2023-001 Significant Deficiency - I
401289 2023-001 Significant Deficiency - I
977724 2023-001 Significant Deficiency - I
977725 2023-001 Significant Deficiency - I
977726 2023-001 Significant Deficiency - I
977727 2023-001 Significant Deficiency - I
977728 2023-001 Significant Deficiency - I
977729 2023-001 Significant Deficiency - I
977730 2023-001 Significant Deficiency - I
977731 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $7.04M - 0
10.553 School Breakfast Program $4.07M - 0
84.027 Special Education_grants to States $1.65M Yes 1
10.555 National School Lunch Program $1.19M - 0
32.009 Emergency Connectivity Fund Program $1.09M Yes 0
12.U01 Junior Rotc $703,871 - 0
84.048 Career and Technical Education -- Basic Grants to States $360,533 - 0
93.558 Temporary Assistance for Needy Families $297,820 - 0
84.424 Student Support and Academic Enrichment Program $277,162 - 0
84.425 Education Stabilization Fund $92,316 Yes 0
84.196 Education for Homeless Children and Youth $56,584 - 0
93.575 Child Care and Development Block Grant $45,000 - 0
84.365 English Language Acquisition State Grants $19,402 - 0
84.173 Special Education_preschool Grants $11,843 Yes 1
10.560 State Administrative Expenses for Child Nutrition $9,745 - 0
84.367 Improving Teacher Quality State Grants $1,150 - 0

Contacts

Name Title Type
NP93D6WFDKG1 Shanika Clay Auditee
7709576601 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School System elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: DE MINIMIS COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School System elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. The School System elected not to use the 10% de minimis cost rate for the year ended June 30, 2023.
Title: NON-CASH AWARDS Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School System elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. The School System received non-cash awards under the National School Lunch Program, assistance listing 10.555, in the amount of $1,735,405 for the year ended June 30, 2023.
Title: SUBRECIPIENTS Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School System elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. The School System did not pass through any funds to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.
Finding 2023-001
Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified one vendor for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: We concur. We will establish procedures to ensure proper verification of suspension and debarment.