FAC Explorer

Audit 333668

FY End
2024-06-30
Total Expended
$11.73M
Findings
2
Programs
14
Organization: Chapel Hill-Carrboro City Board of Education (NC)
Year: 2024 Accepted: 2024-12-19
Auditor: Anderson Smith & Wike PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515800 2024-001 Significant Deficiency - G
1092242 2024-001 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.54M Yes 1
93.600 Head Start $1.38M Yes 0
32.009 Emergency Connectivity Fund Program $1.07M - 0
10.553 School Breakfast Program $376,070 - 0
84.367 Improving Teacher Quality State Grants $267,461 - 0
84.365 English Language Acquisition State Grants $155,502 - 0
84.048 Career and Technical Education -- Basic Grants to States $127,395 - 0
84.424 Student Support and Academic Enrichment Program $104,782 - 0
10.559 Summer Food Service Program for Children $81,292 - 0
84.425 Education Stabilization Fund $65,893 Yes 0
10.555 National School Lunch Program $38,264 - 0
84.173 Special Education_preschool Grants $36,154 - 0
84.027 Special Education_grants to States $8,000 - 0
84.196 Education for Homeless Children and Youth $5,313 - 0

Contacts

Name Title Type
CDYWDVS1Y4N6 Jonathan Scott Auditee
9199678211 Dale Smith, CPA 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: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Chapel Hill-Carrboro City 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 U.S. Code of Federal Regulations (CFR) 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 Chapel Hill-Carrboro City Board of Education, it is not intended to and does not present the financial position, changes in net assets or cash flows of Chapel Hill-Carrboro City Board of Education.

Finding Details

Finding 2024-001
SIGNIFICANT DEFICIENCY: Compliance -Mathcing, Level of Effort, Earmaking Criteria: A school unit may spend no more than 12% of its yearly allotment for administration and supervision of the Title I program (N.C. State Board of Education Policy). Condition: The district expended 16.52% of its Title I allotment for administration and supervision expenditures. Effect: The district 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 cost: $56,366.68. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that management implement controls and procedures to ensure that the aforementioned program requirement is understood and adhered to. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding. Management will take the necessary actions as described in the Corrective Action Plan.
Finding 2024-001
SIGNIFICANT DEFICIENCY: Compliance -Mathcing, Level of Effort, Earmaking Criteria: A school unit may spend no more than 12% of its yearly allotment for administration and supervision of the Title I program (N.C. State Board of Education Policy). Condition: The district expended 16.52% of its Title I allotment for administration and supervision expenditures. Effect: The district 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 cost: $56,366.68. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that management implement controls and procedures to ensure that the aforementioned program requirement is understood and adhered to. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding. Management will take the necessary actions as described in the Corrective Action Plan.