FAC Explorer

Audit 365448

FY End
2024-06-30
Total Expended
$3.46M
Findings
0
Programs
11
Organization: Irwin County Board of Education (GA)
Year: 2024 Accepted: 2025-09-03
Auditor: Georgia Department of Audits and Accounts

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $812,702 Yes 0
84.027 Special Education Grants to States $481,066 - 0
84.424 Student Support and Academic Enrichment Program $196,895 - 0
10.553 School Breakfast Program $176,579 Yes 0
84.358 Rural Education $47,146 - 0
10.555 National School Lunch Program $45,293 Yes 0
12.U01 R.o.t.c. Program $44,673 - 0
84.173 Special Education Preschool Grants $37,821 - 0
84.048 Career and Technical Education -- Basic Grants to States $20,049 - 0
84.425 Education Stabilization Fund $13,232 - 0
10.560 State Administrative Expenses for Child Nutrition $6,967 - 0

Contacts

Name Title Type
R11TERK42D91 Nathan Smith Auditee
2294687485 Karen Rodgers Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule 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 Board 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 awards (the "Schedule") includes the federal award activity of the Irwin County Board of Education (the "Board") under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Board, it is not intended to and does not present the financial position or changes in net position of the Board.
Title: Transfers Between Programs Accounting Policies: Expenditures reported on the Schedule 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 Board has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Funds totaling $55,516.00 were transferred from the Student Support and Academic Enrichment program (ALN 84.424A) and expended in the Title I Grants to Local Educational Agencies program (ALN 84.010A) during Fiscal Year 2024. Funds totaling $83,107.00 were transferred from the Supporting Effective Instruction State Grants Program (ALN 84.367A) and expended in the Title I Grants to Local Educational Agencies program (ALN 84.010A) during Fiscal Year 2024.