Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
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 not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.