FAC Explorer

Audit 350128

FY End
2024-06-30
Total Expended
$69.18M
Findings
8
Programs
16
Organization: Henry County Board of Education (GA)
Year: 2024 Accepted: 2025-03-28
Auditor: Mauldin & Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
539589 2024-001 Significant Deficiency - I
539590 2024-001 Significant Deficiency - I
539591 2024-001 Significant Deficiency - I
539592 2024-001 Significant Deficiency - I
1116031 2024-001 Significant Deficiency - I
1116032 2024-001 Significant Deficiency - I
1116033 2024-001 Significant Deficiency - I
1116034 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $7.52M Yes 0
10.553 School Breakfast Program $5.14M Yes 1
10.555 National School Lunch Program $1.08M Yes 1
12.001 Junior Rotc $500,038 - 0
84.424 Student Support and Academic Enrichment Program $382,068 - 0
84.048 Career and Technical Education -- Basic Grants to States $366,100 - 0
84.425 Education Stabilization Fund $206,960 - 0
84.196 Education for Homeless Children and Youth $165,165 - 0
84.027 Special Education Grants to States $125,930 - 0
84.173 Special Education Preschool Grants $110,536 - 0
10.560 State Administrative Expenses for Child Nutrition $57,428 - 0
10.185 Local Food for Schools Cooperative Agreement Program $46,020 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $25,055 - 0
84.365 English Language Acquisition State Grants $13,152 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,934 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1,450 - 0

Contacts

Name Title Type
NP93D6WFDKG1 Shanika Clay Auditee
7709576601 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 the Henry County Board of Education (the “School System”) 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 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 System elected not to use the 10% de minimis cost rate for the year ended June 30, 2024. The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) 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 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: DE MINIMIS COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) 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 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 System elected not to use the 10% de minimis cost rate for the year ended June 30, 2024. The School System elected not to use the 10% de minimis cost rate for the year ended June 30, 2024.
Title: NON-CASH AWARDS Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) 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 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 System elected not to use the 10% de minimis cost rate for the year ended June 30, 2024. The School System received non-cash awards under the National School Lunch Program, assistance listing 10.555, in the amount of $1,083,552 for the year ended June 30, 2024.
Title: SUBRECIPEINTS Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Henry County Board of Education (the “School System”) 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 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 System elected not to use the 10% de minimis cost rate for the year ended June 30, 2024. The School System did not pass through any funds to subrecipients for the year ended June 30, 2024

Finding Details

Finding 2024-001
2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will
Finding 2024-001
2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will
Finding 2024-001
2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will
Finding 2024-001
2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will
Finding 2024-001
2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will
Finding 2024-001
2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will
Finding 2024-001
2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will
Finding 2024-001
2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will