FAC Explorer

Audit 343626

FY End
2024-06-30
Total Expended
$284.38M
Findings
2
Programs
32
Organization: Board of Education of Prince George's County Maryland (MD)
Year: 2024 Accepted: 2025-02-24
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524388 2024-001 Significant Deficiency - L
1100830 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Part A - Fy 24 $54.46M Yes 0
10.555 National School Lunch Program $47.17M - 0
10.553 School Breakfast Program $15.77M - 0
84.365 English Language Acquisition State Grants $3.33M - 0
84.010 Title I Part A - Fy 23 $3.31M Yes 0
10.558 Child and Adult Care Food Program $2.37M Yes 0
84.010 Title I Csi School- Fy23 $2.32M Yes 0
84.010 Title I Csi School- Fy24 $1.69M Yes 0
84.048 Career and Technical Education -- Basic Grants to States $1.68M - 0
12.900 Language Grant Program $1.45M - 0
84.424 Student Support and Academic Enrichment Program $1.25M Yes 0
10.559 Summer Food Service Program for Children $1.07M - 0
84.010 Title I Csi School- Fy22 $933,363 Yes 0
84.173 Special Education Preschool Grants $866,158 - 0
10.582 Fresh Fruit and Vegetable Program $774,131 - 0
84.010 Title I Csi /atsi $472,026 Yes 0
84.184 School Safely National Activities $193,955 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $174,558 Yes 0
84.041 Impact Aid $146,341 - 0
84.425 Education Stabilization Fund $118,765 Yes 0
11.457 Chesapeake Bay Studies $94,793 - 0
42.011 Library of Congress Grants $92,126 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $80,750 - 0
84.027 Special Education Grants to States $66,392 - 0
84.196 Education for Homeless Children and Youth $51,455 - 0
84.181 Special Education-Grants for Infants and Families $49,115 - 0
84.305 Education Research, Development and Dissemination $31,608 - 0
84.371 Comprehensive Literacy Development $8,457 - 0
84.282 Charter Schools $5,919 - 0
84.010 Title I Part A - Fy 22 $5,154 Yes 0
84.010 Title I Csi School- Fy21 $3,546 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $-2,434 - 0

Contacts

Name Title Type
RUYNQWXA7MQ3 Lisa Howell Auditee
3019526099 Remi Omisore Auditor
No contacts on file

Notes to SEFA

Title: RELATION TO THE BASIC FINANCIAL STATEMENTS AND FEDERAL FINANCIAL REPORTS Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reporting Entity The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Prince George’s County Public School’s (the School System) for the year ended June 30, 2024. Basis of Accounting The accompanying Schedule includes all Federal grants to the School System that had activity during the fiscal year ended June 30, 2024. The Schedule was prepared on the modified accrual basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The School System did not elect to use the 10% de Minimis cost rate for indirect costs. Total expenditures per the Schedule reconciles to the School System’s basic financial statements as follows: Federal Revenues Per the Statements of Revenues, Expenditures and Changes in Net Position Federal - General Funds $231,055,747 Federal - Special Revenue 68,421,149 Federal - Special Revenue 4,499,450 Total Per Financial Statements $303,976,346 Expenditures of Federal Awards $284,377,808 Federal Revenues Included in the Basic Financial Statements that are not Required to be Included in the Schedule: Donated Food Adjustment Medicaid Funds 13,805,913 Revenues Related to Prior Year Grant Expenditures 5,792,625 Total Per Financial Statements $303,976,346
Title: SUBRECIPIENTS Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reporting Entity The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Prince George’s County Public School’s (the School System) for the year ended June 30, 2024. Basis of Accounting The accompanying Schedule includes all Federal grants to the School System that had activity during the fiscal year ended June 30, 2024. The Schedule was prepared on the modified accrual basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The School System did not elect to use the 10% de Minimis cost rate for indirect costs. There were no awards provided to subrecipients for the year ended June 30, 2024.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Support and Academic Enrichment Program Assistance Listing Number: 84.424 Federal Award Identification Number and Year: 201572 (7/1/19-9/30/22) Award Period: July 1, 2019 through September 30, 2022, Liquidation Date November 30, 2022 Type of Finding: Reporting Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR part 200.502 and 510 states that the auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Condition: The School System inaccurately reported expenditures of $27,779 on the schedule of expenditures of federal awards. Questioned costs: $27,779 Context: Grant award 201572 (which is tracked in Fund 7010) had a period of performance from July 1, 2019, through September 30, 2022, with a liquidation cut off period of November 30, 2022. On the Annual Financial Report (AFR) submitted to the Maryland State Department of Education (MSDE) in September 2022, the School System reported that the full award amount of $2,665,293 was expended. The School System expensed an additional $22,265 (net of adjustments) to the grant in fiscal year 2023 and an additional $27,799 in fiscal year 2024 to fulfill the $2,665,293 grant award amount. This caused a total amount of $27,779 of disbursements to be reported on the FY24 Schedule of Expenditures and Federal Awards. Cause: Accounting staff identified and processed adjustments subsequent to the period of performance and liquidation period. Effect: The Department was not compliant with the grant’s period of performance which could result in the grantor’s disallowance of the costs. Recommendation: We recommend that the School system review its procedures to ensure that amounts reported on the SEFA are in accordance with 2 CFR part 200.502 and 510. Views of responsible officials: The $27,799 was removed from the FY24 SEFA. In an ongoing effort to ensure that all grants are reported correctly and in line Grant’s Administrator will hold regular meetings (at least quarterly) with the Budget Analyst and/or Grants Accountant assigned to these grant funds. The Grants Accountant will also provide transaction and payroll detail reports to the Grants Administrator on a regular basis for review and correction when necessary.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Support and Academic Enrichment Program Assistance Listing Number: 84.424 Federal Award Identification Number and Year: 201572 (7/1/19-9/30/22) Award Period: July 1, 2019 through September 30, 2022, Liquidation Date November 30, 2022 Type of Finding: Reporting Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR part 200.502 and 510 states that the auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Condition: The School System inaccurately reported expenditures of $27,779 on the schedule of expenditures of federal awards. Questioned costs: $27,779 Context: Grant award 201572 (which is tracked in Fund 7010) had a period of performance from July 1, 2019, through September 30, 2022, with a liquidation cut off period of November 30, 2022. On the Annual Financial Report (AFR) submitted to the Maryland State Department of Education (MSDE) in September 2022, the School System reported that the full award amount of $2,665,293 was expended. The School System expensed an additional $22,265 (net of adjustments) to the grant in fiscal year 2023 and an additional $27,799 in fiscal year 2024 to fulfill the $2,665,293 grant award amount. This caused a total amount of $27,779 of disbursements to be reported on the FY24 Schedule of Expenditures and Federal Awards. Cause: Accounting staff identified and processed adjustments subsequent to the period of performance and liquidation period. Effect: The Department was not compliant with the grant’s period of performance which could result in the grantor’s disallowance of the costs. Recommendation: We recommend that the School system review its procedures to ensure that amounts reported on the SEFA are in accordance with 2 CFR part 200.502 and 510. Views of responsible officials: The $27,799 was removed from the FY24 SEFA. In an ongoing effort to ensure that all grants are reported correctly and in line Grant’s Administrator will hold regular meetings (at least quarterly) with the Budget Analyst and/or Grants Accountant assigned to these grant funds. The Grants Accountant will also provide transaction and payroll detail reports to the Grants Administrator on a regular basis for review and correction when necessary.