FAC Explorer

Audit 381239

FY End
2025-06-30
Total Expended
$23.54M
Findings
1
Programs
18
Organization: Nash Board of Education (NC)
Year: 2025 Accepted: 2026-01-13
Auditor: ANDERSON SMITH & WIKE PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168877 2025-004 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $6.43M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $1.76M Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $1.04M Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $604,645 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $555,022 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $368,561 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $306,272 Yes 0
12.000 ROTC $150,794 Yes 0
84.011 MIGRANT EDUCATION_STATE GRANT PROGRAM $148,599 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $99,845 Yes 0
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $77,452 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $75,748 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $72,360 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $15,253 Yes 0
84.060 INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES $13,130 Yes 0
10.185 Local Food for Schools Cooperative Agreement Program $7,423 Yes 0
84.425 EDUCATION STABILIZATION FUND $3,914 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $1,364 Yes 0

Contacts

Name Title Type
ELFGXTQR5PE1 Shanice Sanders Auditee
2524622807 Dale Smith, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Nash Board of Education under the programs of the federal government and the State of North Carolina for the year ended June 30, 2025. 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 Nash Board of Education, it is not intended to and does not present the financial position, changes in net assets or cash flows of Nash Board of Education.

Finding Details

Finding 2025-004
U.S. Department of Education, Passed Through the N.C. Department of Public Instruction, Program Name: School Mental Health Support – AWARE/ACTIVATE (AL #: 93.243), SIGNIFICANT DEFICIENCY, Compliance – Allowable Costs/Cost Principles, Criteria: Controls should ensure that the amount of indirect cost charged to the grant does not exceed the amount allowable by the granting agency. Condition: Per our testing, allowable indirect costs were $46,171.27 and the amount of indirect cost budgeted for the program was $43,225.97. The actual amount of indirect cost charged to the grant was $75,336.21. Effect: The Board charged $29,164.94 more in indirect cost to the grant than was allowable. Cause: Lack of oversight by management. Questioned costs: $29,164.94