FAC Explorer

Audit 3800

FY End
2023-06-30
Total Expended
$37.30M
Findings
2
Programs
24
Organization: School District of Pickens County (SC)
Year: 2023 Accepted: 2023-11-20
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2218 2023-002 Material Weakness - FN
578660 2023-002 Material Weakness - FN

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $2.27M - 0
32.009 Covid-19 - Emergency Connectivity Fund Program $1.04M Yes 1
10.555 National School Lunch Program $599,620 - 0
84.010 Title I Grants to Local Educational Agencies $363,215 - 0
12.000 Rotc $327,942 - 0
84.027 Covid-19 - Special Education_grants to States $276,776 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $253,995 - 0
10.855 Distance Learning and Telemedicine Loans and Grants $132,013 - 0
16.839 Stop School Violence $108,806 - 0
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $104,279 - 0
84.287 Twenty-First Century Community Learning Centers $101,173 - 0
84.424 Student Support and Academic Enrichment Program $89,920 - 0
84.173 Special Education_preschool Grants $70,018 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $46,928 - 0
84.425 Covid-19 - Education Stabilization Fund $44,727 Yes 0
84.173 Covid-19 - Special Education_preschool Grants $33,187 Yes 0
84.365 English Language Acquisition State Grants $32,773 - 0
84.367 Improving Teacher Quality State Grants $31,580 - 0
10.560 State Administrative Expenses for Child Nutrition $10,166 - 0
84.027 Special Education_grants to States $7,343 Yes 0
84.196 Education for Homeless Children and Youth $6,426 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $4,302 - 0
84.002 Adult Education - Basic Grants to States $720 - 0
93.938 Cooperative Agreements to Support Comprehensive School Health Programs to Prevent the Spread of Hiv and Other Important Health Problems $300 - 0

Contacts

Name Title Type
VMB4LM7TFDL6 Matt Owens Auditee
8643971022 David Phillips Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GENERAL: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all federal award programs of School District of Pickens County, South Carolina (the “District”) for the year ended June 30, 2023. All federal awards received directly from the federal agencies, as well as those passed through other government agencies, are included on the Schedule. BASIS OF ACCOUNTING: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note I to the District’s financial statements. RELATIONSHIP TO FINANCIAL STATEMENTS: Federal award expenditures are reported in the District’s financial statements in the Special Revenue Fund and Special Revenue – Food Service Fund primarily as expenditures and as prepaids in certain cases. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS: Amounts 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
CONDITION: The District did not properly monitor all of the related equipment and services funded through the SPI ECF Program. CRITERIA: The grant recipient must keep asset and service inventories of the devices and services purchased with the ECF Program, and the grant recipient must ensure that per-location and per-user limitations are maintained so that no more than one connected device or fixed broadband connection per location is reimbursed with the ECF Program. CONTEXT AND EFFECT: The District was not initially aware that the SPI ECF Program was a federal award of the District. The District heavily relied on the service provider and a consultant to comply with the applicable compliance requirements. The District did not fully meet all of the requirements for maintaining inventory records and monitoring the per-user and per-location restrictions. The District did not monitor the eligible locations that were provided connectivity services and instead relied on the service providers through SPI ECF Program grants to track the addresses receiving services. The District also did not have historical records of the mobile connection devices that were provided to eligible users during the funding period. CAUSE: The District was not fully aware of all of the inventory documentation requirements for equipment and services funded through the SPI ECF Program. RECOMMENDATION: We recommend that the District keep adequate inventory records on file for the equipment and services to ensure compliance with program requirements. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 126 in this audit report.
Finding 2023-002
CONDITION: The District did not properly monitor all of the related equipment and services funded through the SPI ECF Program. CRITERIA: The grant recipient must keep asset and service inventories of the devices and services purchased with the ECF Program, and the grant recipient must ensure that per-location and per-user limitations are maintained so that no more than one connected device or fixed broadband connection per location is reimbursed with the ECF Program. CONTEXT AND EFFECT: The District was not initially aware that the SPI ECF Program was a federal award of the District. The District heavily relied on the service provider and a consultant to comply with the applicable compliance requirements. The District did not fully meet all of the requirements for maintaining inventory records and monitoring the per-user and per-location restrictions. The District did not monitor the eligible locations that were provided connectivity services and instead relied on the service providers through SPI ECF Program grants to track the addresses receiving services. The District also did not have historical records of the mobile connection devices that were provided to eligible users during the funding period. CAUSE: The District was not fully aware of all of the inventory documentation requirements for equipment and services funded through the SPI ECF Program. RECOMMENDATION: We recommend that the District keep adequate inventory records on file for the equipment and services to ensure compliance with program requirements. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 126 in this audit report.