FAC Explorer

Audit 337615

FY End
2023-06-30
Total Expended
$19.95M
Findings
2
Programs
15
Organization: Camden County Board of Education (GA)
Year: 2023 Accepted: 2025-01-14
Auditor: Mauldin and Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519107 2023-001 Significant Deficiency - N
1095549 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $5.30M Yes 1
84.041 Impact Aid $4.43M Yes 0
10.555 National School Lunch Program $3.28M - 0
84.010 Title I Grants to Local Educational Agencies $2.50M - 0
84.027 Special Education Grants to States $1.82M - 0
10.553 School Breakfast Program $1.28M - 0
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $288,166 - 0
12.U10 Junior Rotc $196,454 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $62,484 - 0
93.575 Child Care and Development Block Grant $45,000 - 0
84.173 Special Education Preschool Grants $20,914 - 0
84.358 Rural Education $7,981 - 0
10.560 State Administrative Expenses for Child Nutrition $6,981 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,062 - 0
84.365 English Language Acquisition State Grants $1,323 - 0

Contacts

Name Title Type
DGH2XD3V5CW3 Jennifer Brown Auditee
9127298371 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Camden County School System (the “School District”) and is presented on the accrual basis of accounting. The information in this schedule 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 (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. The Schedule of Expenditures of Federal Awards includes the federal grant activity of Camden County School System (the “School District”) and is presented on the accrual basis of accounting. The information in this schedule 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 (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: DONATED COMMODITIES Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Camden County School System (the “School District”) and is presented on the accrual basis of accounting. The information in this schedule 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 (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. The Child Nutrition Cluster includes non-cash expenditures in the form of donated food commodities in the amount of $462,081.
Title: DE MINIMIS COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Camden County School System (the “School District”) and is presented on the accrual basis of accounting. The information in this schedule 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 (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2023
Title: SUBRECIPIENTS Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Camden County School System (the “School District”) and is presented on the accrual basis of accounting. The information in this schedule 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 (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. The School District did not pass through any funds to subrecipients for the year ended June 30, 2023.
Title: TRANSFERS Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Camden County School System (the “School District”) and is presented on the accrual basis of accounting. The information in this schedule 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 (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2023. During the year ended June 30, 2023, $156,814 from the Title IV – Part A Student Support and Academic Enrichment program, and $308,725 from the Supporting Effective Instruction State Grants program was transferred to the Title I, Grants to Local Educational Agencies program. Expenditures of transfers are reflected within the receiving program.

Finding Details

Finding 2023-001
Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (formerly known as Davis-Bacon Act requirements) a provision that the contractor or subcontractor comply with those requirements and the Department of Labor (DOL) regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Additionally internal controls should be in place to ensure any such contracts include the required provisions as well to ensure certified payrolls are received timely. Condition: During fiscal year 2023, the School District did not comply with the Wage Rate Requirements and controls were not in place to ensure compliance. Context: The School District entered into a construction contract, but the contract did not include provisions for compliance with Wage Rate Requirements. Additionally, while all certified payrolls were obtained, no documentation was provided to substantiate the certified payrolls were obtained timely (weekly). Cause: Management oversight. Effect: The School District did not comply with the Wage Rate Requirements for construction contracts. Recommendation: We recommend the School District establish procedures to ensure compliance with Wage Rate Requirements for future construction contracts and implement necessary internal controls. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with Wage Rate Requirements and implement necessary associated internal controls.
Finding 2023-001
Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (formerly known as Davis-Bacon Act requirements) a provision that the contractor or subcontractor comply with those requirements and the Department of Labor (DOL) regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Additionally internal controls should be in place to ensure any such contracts include the required provisions as well to ensure certified payrolls are received timely. Condition: During fiscal year 2023, the School District did not comply with the Wage Rate Requirements and controls were not in place to ensure compliance. Context: The School District entered into a construction contract, but the contract did not include provisions for compliance with Wage Rate Requirements. Additionally, while all certified payrolls were obtained, no documentation was provided to substantiate the certified payrolls were obtained timely (weekly). Cause: Management oversight. Effect: The School District did not comply with the Wage Rate Requirements for construction contracts. Recommendation: We recommend the School District establish procedures to ensure compliance with Wage Rate Requirements for future construction contracts and implement necessary internal controls. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with Wage Rate Requirements and implement necessary associated internal controls.