FAC Explorer

Audit 315244

FY End
2023-06-30
Total Expended
$8.51M
Findings
0
Programs
11
Organization: Pickens County Board of Education (GA)
Year: 2023 Accepted: 2024-07-16
Auditor: Georgia Department of Audits and Accounts

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.20M Yes 0
10.553 School Breakfast Program $388,076 - 0
84.424 Student Support and Academic Enrichment Program $135,606 - 0
10.555 National School Lunch Program $123,957 - 0
93.600 Head Start $100,047 - 0
84.048 Career and Technical Education -- Basic Grants to States $56,022 - 0
84.173 Special Education_preschool Grants $33,521 Yes 0
93.575 Child Care and Development Block Grant $15,000 - 0
84.027 Special Education_grants to States $7,326 Yes 0
84.425 Education Stabilization Fund $3,535 Yes 0
10.560 State Administrative Expenses for Child Nutrition $2,647 - 0

Contacts

Name Title Type
P8BNMJ749F23 Amy Smith Auditee
7062531700 Karen Rodgers Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Pickens County Board of Education (the "Board") under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Board, it is not intended to and does not present the financial position or changes in net position of the Board.
Title: Transfers Between Programs Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Funds totaling $186,210.00 were transferred from the Title II-A, Improving Teacher Quality program (ALN 84.367) and expended in the Title I , Improving the Academic Achievement of the Disadvantaged program (ALN 84.010A ) in the amount of $124,387.00 and the Title IV - Part A Student Support and Academic Enrichment program (ALN 84.424A) in the amount of $61,823.00 during Fiscal Year 2023.