FAC Explorer

Audit 359425

FY End
2024-06-30
Total Expended
$17.07M
Findings
2
Programs
16
Organization: Board of Education of Columbus County Schools (NC)
Year: 2024 Accepted: 2025-06-23
Auditor: Anderson Smith & Wike PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565722 2024-006 Significant Deficiency - G
1142164 2024-006 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.45M Yes 1
10.553 School Breakfast Program $1.41M Yes 0
84.367 Improving Teacher Quality State Grants $423,125 - 0
21.019 Coronavirus State and Local Fiscal Recovery Funds $335,654 - 0
84.358 Rural Education $212,796 - 0
84.424 Student Support and Academic Enrichment Program $175,401 - 0
84.048 Career and Technical Education -- Basic Grants to States $139,268 - 0
84.011 Migrant Education_state Grant Program $131,066 - 0
10.555 National School Lunch Program $129,521 Yes 0
12.000 Rotc $108,567 - 0
84.060 Indian Education_grants to Local Educational Agencies $82,142 - 0
84.173 Special Education_preschool Grants $44,533 Yes 0
10.559 Summer Food Service Program for Children $13,394 Yes 0
84.027 Special Education_grants to States $8,102 Yes 0
84.365 English Language Acquisition State Grants $5,159 - 0
84.425 Education Stabilization Fund $3,800 Yes 0

Contacts

Name Title Type
RC9LFKC1MFU3 Daniel Nolan Auditee
9106425168 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: Columbus County Board of Education has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Columbus County 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 Columbus County Board of Education, it is not intended to and does not present the financial position, changes in net assets or cash flows of Columbus County Board of Education.

Finding Details

Finding 2024-006
U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Title I, Grants to Local Educational Agencies (AL #: 84.010) SIGNIFICANT DEFICIENCY Compliance – Matching, Level of Effort, Earmarking. 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 14.05% 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 Costs: $20,568.87. 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 2024-006
U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Title I, Grants to Local Educational Agencies (AL #: 84.010) SIGNIFICANT DEFICIENCY Compliance – Matching, Level of Effort, Earmarking. 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 14.05% 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 Costs: $20,568.87. 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.