Audit 387119

U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Supporting Effective Instruction AL #: 84.367 SIGNIFICANT DEFICIENCY Compliance – Special Tests and Provisions Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the LBAAS system and approved by the individual program consultant at DPI. Condition: The district overspent its federal PRC 103 (Supporting Effective Instruction) budgeted expenditures for account code 3.5110.103.135 by $64,732 which is approximately 17% of the total PRC 103 approved budget. Effect: The Board 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: None. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. 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.

U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Names: Title I, Grants to Local Educational Agencies and Supporting Effective Instruction State Grants AL #: 84.010 and 84.367 SIGNIFICANT DEFICIENCY Eligibility Criteria: For programs funded under Title I, Part A (AL # 84.010) and Supporting Effective Instruction State Grants (AL # 84.367), an LEA, after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children, their teachers, and their families. Condition: Management did not have documentation on file to support that timely and meaningful consultation with private school officials in the district’s service area took place to make them aware of their right to receive Title I or Supporting Effective Instruction program services. Management indicated that the school was in fact contacted, but the supporting documentation was misplaced. Management indicated that they never sent letters to the private schools in the district’s service area notifying them of their right to participate in the federal programs in the district. Management stated that they were unaware there were private schools within the district. Effect: The Board 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: None. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that controls and procedures be put in place to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. 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.