FAC Explorer

Audit 327744

FY End
2024-06-30
Total Expended
$67.08M
Findings
12
Programs
22
Organization: Rowan-Salisbury Board of Education (NC)
Year: 2024 Accepted: 2024-11-08
Auditor: Anderson Smith & Wike PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505066 2024-001 Significant Deficiency - G
505067 2024-001 Significant Deficiency - G
505068 2024-001 Significant Deficiency - G
505069 2024-001 Significant Deficiency - G
505070 2024-001 Significant Deficiency - G
505071 2024-001 Significant Deficiency - G
1081508 2024-001 Significant Deficiency - G
1081509 2024-001 Significant Deficiency - G
1081510 2024-001 Significant Deficiency - G
1081511 2024-001 Significant Deficiency - G
1081512 2024-001 Significant Deficiency - G
1081513 2024-001 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $7.88M - 0
10.555 National School Lunch Program $7.59M Yes 1
84.374 Teacher Incentive Fund $3.37M - 0
10.553 School Breakfast Program $2.90M Yes 1
32.009 Emergency Connectivity Fund Program $2.34M Yes 0
84.367 Improving Teacher Quality State Grants $625,662 - 0
84.048 Career and Technical Education -- Basic Grants to States $433,492 - 0
84.027 Special Education_grants to States $426,042 - 0
10.582 Fresh Fruit and Vegetable Program $362,736 Yes 1
10.558 Child and Adult Care Food Program $284,094 - 0
10.559 Summer Food Service Program for Children $277,905 Yes 1
12.000 Jrotc $270,287 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $125,142 - 0
84.173 Special Education_preschool Grants $116,431 - 0
84.365 English Language Acquisition State Grants $115,507 - 0
84.424 Student Support and Academic Enrichment Program $101,744 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $54,535 - 0
10.185 Local Food for Schools Program $33,873 - 0
84.196 Education for Homeless Children and Youth $33,768 - 0
84.323 Special Education - State Personnel Development $30,157 - 0
84.425 Education Stabilization Fund $2,125 Yes 0
84.173 Special Education_grants to States $2,000 - 0

Contacts

Name Title Type
WXA2ESWNHJ83 Carol Herndon Auditee
7046306020 Shannon Dennison Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Rowan-Salisbury Board of Education has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Rowan-Salisbury Board of Education under the programs of the federal government and the State of North Carolina for the year ended June 30, 2024. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Rowan-Salisbury Board of Education, it is not intended to and does not present the financial position, changes in net assets or cash flows of Rowan-Salisbury Board of Education.
Title: Clusters Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Rowan-Salisbury Board of Education has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The following are clustered by the North Carolina Department of Public Instruction and are treated separately for state audit requirements purposes: School Nutrition Program.

Finding Details

Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.
Finding 2024-001
Criteria: Child Nutrition grants require a State match for School Nutrition Supervisors. The district is required to expend at least $45,000 out of the State Public School Fund for School Nutrition Supervisors. Condition: The District did not expend any funds from the State Public School Fund for School Nutrition Supervisors. Effect: The Board is not in compliance with the Child Nutrition Cluster matching requirements. Cause: Oversight. Identification of a repeat finding: This is not a repeat finding from the previous audit. Questioned Cost: $45,000 Recommendation: Management should ensure a minimum of $45,000 is expended from the State Public School Fund for School Nutrition Supervisors. Management Response: The Board agrees with this finding and recommendation.