U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
MATERIAL WEAKNESSCompliance ? Allowable Costs/Cost PrinciplesCriteria: The Emergency Connectivity Fund (ECF) does not permit applicants to receive duplicative support for equipment or services that have already been reimbursed through other federal or State programs.Condition: During the year ended June 30, 2022, the Board received funding from the Emergency Connectivity Fund totaling $2,233,262 for reimbursement of equipment purchases. $893,123 of these purchases had been paid from the General Fund using local funds. $1,340,139 of these purchases had been paid from the State Public School Fund using Low Wealth (PRC 031) funds.Effect: $1,340,139 of ECF funds received were for duplicative support that had already been reimbursed by the State Public School Fund from Low Wealth funds.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: $1,340,139. This amount is reported as unearned revenue in Exhibit 3 of the Board?s June 30, 2022 financial statements.Identification of a repeat finding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for the benefit of the district.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for the benefit of the district.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: COVID-19 ? Education Stabilization FundCFDA #: 84.425MATERIAL WEAKNESSCompliance ? Special Tests and ProvisionsCriteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the BUD system and approved by the individual program consultant at DPI.Condition: The district overspent its federal PRC 171 budgeted expenditures for account code 3.5110.171.183 by $1,429,384 and for account code 3.8100.171.394 by $717,257. These amounts were approximately 21% and 11%, respectively, of the total PRC 171 approved budget.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-06.Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that budget amendments are completed in accordance with program requirements.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
U.S. Department of Education Passed Through the N.C. Department of Public InstructionProgram Names: COVID-19 ? Education Stabilization Fund, Special Education ClusterCFDA #: 84.425, 84.027 and 84.173MATERIAL WEAKNESSCompliance ? Cash ManagementCriteria: Controls should ensure that monthly bank reconciliations are prepared and accounting transactions are recorded and reconciled to the federal Budget Balance Reconciliation Report in a timely manner to enable the Board to make timely decisions based upon accurate data.Condition: State bank account reconciliations were not properly prepared during the year and accounting records were not properly reconciled to the federal Budget Balance Reconciliation Report during the year.Effect: Numerous errors relating to financial reporting were made during the year. Since bank accounts and other key general ledger account reconciliations were not performed in a timely manner, these errors were not corrected until after year end. Therefore, during the year management decisions were made by the Board while relying upon inaccurate financial reporting.Cause: Lack of oversight by management.Questioned costs: None.Identification of a repeat finding: This is a repeat finding from the immediate previous audit, Finding 21-05.Recommendation: We recommend that management implement controls and procedures to ensure that all general ledger accounts are reconciled in a timely manner each month.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward.
MATERIAL WEAKNESSCompliance ? Allowable Costs/Cost PrinciplesCriteria: The Emergency Connectivity Fund (ECF) does not permit applicants to receive duplicative support for equipment or services that have already been reimbursed through other federal or State programs.Condition: During the year ended June 30, 2022, the Board received funding from the Emergency Connectivity Fund totaling $2,233,262 for reimbursement of equipment purchases. $893,123 of these purchases had been paid from the General Fund using local funds. $1,340,139 of these purchases had been paid from the State Public School Fund using Low Wealth (PRC 031) funds.Effect: $1,340,139 of ECF funds received were for duplicative support that had already been reimbursed by the State Public School Fund from Low Wealth funds.Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.Questioned costs: $1,340,139. This amount is reported as unearned revenue in Exhibit 3 of the Board?s June 30, 2022 financial statements.Identification of a repeat finding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for the benefit of the district.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for the benefit of the district.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.
U.S. Department of EducationPassed Through the N.C. Department of Public InstructionProgram Name: Special Education ClusterCFDA #?s: 84.027 and 84.173SIGNIFICANT DEFICIENCYCompliance ? Activities Allowed or UnallowedCriteria: Management is required to complete an Excess Cost Computation Form (ECCF) to prove that special education federal funds are used only for the excess costs of providing special education and related services to children with disabilities.Condition: Management did not complete the required ECCF for the year under audit.Effect: The Board is not in compliance with the aforementioned criteria.Cause: Controls were not in place to ensure that the aforementioned program requirements were adhered to.Questioned costs: NoneIdentification of a repeatfinding: This is not a repeat finding from the immediate previous audit.Recommendation: We recommend that controls be put in place to ensure that the required ECCF is completed each year.Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding and will implement controls to ensure that the required ECCF is completed each year.