FAC Explorer

Audit 393206

FY End
2023-06-30
Total Expended
$10.89M
Findings
5
Programs
14
Organization: Butts County Board of Commissioners (GA)
Year: 2023 Accepted: 2026-03-23
Auditor: MAULDIN AND JENKINS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181896 2023-002 Material Weakness Yes I
1181897 2023-002 Material Weakness Yes I
1181898 2023-002 Material Weakness Yes I
1181899 2023-002 Material Weakness Yes I
1181900 2023-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.425 EDUCATION STABILIZATION FUND $3.92M Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.80M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $712,115 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $710,172 Yes 0
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $666,582 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $109,593 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $107,333 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $62,076 Yes 0
12.U01 JUNIOR ROTC $44,574 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $29,503 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $25,713 Yes 1
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $25,588 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $8,602 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $455 Yes 0

Contacts

Name Title Type
MF8AR126H683 Marcus Taylor Auditee
7707759510 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Butts County Board of Education (the “School District”) and is presented on the accrual basis of accounting. The information in this schedule 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 (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements.
The Child Nutrition Cluster includes $258,325 of non-cash expenditures in the form of donated food commodities.
The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2023.
The School District did not pass through any funds to subrecipients for the year ended June 30, 2023.
During the year ended June 30, 2023, $254,046 and $93,442 was transferred from the Title II – Supporting Effective Instruction program and the Title IV – Part A Student Support and Academic Enrichment program, respectively, to the Title I – Improving Academic Achievement program. Expenditures of transfers are reflected within the receiving program.

Finding Details

Finding 2023-002
Criteria: The Uniform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Additionally, the Uniform Guidance prohibits entities from contracting with or making subawards of $25,000 or more to parties who are suspended or debarred. Condition: During fiscal year 2023, the School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 3 out of 8 purchases tested whereby no formal procurement process was performed in advance of the purchase. We also noted 2 vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the Procurement and suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement and suspension and debarment requirements of the Uniform Guidance.