FAC Explorer

Audit 37075

FY End
2022-06-30
Total Expended
$22.23M
Findings
0
Programs
16
Organization: Cherokee County School District (SC)
Year: 2022 Accepted: 2022-11-30
Auditor: Cline Brandt Kochenower & CO P A

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $5.15M Yes 0
10.553 School Breakfast Program $1.24M - 0
10.559 Summer Food Service Program for Children $291,157 - 0
10.555 National School Lunch Program $162,334 - 0
23.002 Appalachian Area Development $69,570 - 0
84.424 Student Support and Academic Enrichment Program $66,413 - 0
12.000 Air Force Junior Rotc $61,533 - 0
84.027 Special Education_grants to States $36,690 - 0
93.498 Provider Relief Fund $23,006 - 0
84.002 Adult Education - Basic Grants to States $21,752 - 0
84.173 Special Education_preschool Grants $6,227 - 0
84.010 Title I Grants to Local Educational Agencies $6,147 - 0
84.365 English Language Acquisition State Grants $6,073 - 0
10.649 Pandemic Ebt Administrative Costs $3,847 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,995 - 0
84.367 Improving Teacher Quality State Grants $907 - 0

Contacts

Name Title Type
M54XTPHKB557 Sherri L. Morgan Auditee
8642012201 Ben D. Kochenower Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A GeneralThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of Cherokee County School district One, Gaffney, South Carolina (the School District) for the year ended June 30, 2022. All federal awards received directly from the federal agencies, as well as those passed through other government agencies, are included on the Schedule. 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 School District, it is not intended to and does not present the financial position, changes in net positions, or cash flows of the School District.B Basis of AccountingThe accompanying Schedule is presented using the modified accrual basis of accounting, which is described in the notes to the School Districts basic financial statements. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.C Relationship to Basic Financial StatementsFederal award expenditures are reported in the School Districts basic financial statements as expenditures in the Special Revenue Fund and operating expenses in the Enterprise Fund.D Relationship to Federal Financial ReportsAmounts reported in the accompanying Schedule agree with the amounts reported in the related federal financial reports except for timing differences relating to expenditures made subsequent to the filing of the federal financial reports. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.