FAC Explorer

Audit 393207

FY End
2024-06-30
Total Expended
$7.61M
Findings
6
Programs
12
Organization: Butts County Board of Commissioners (GA)
Year: 2024 Accepted: 2026-03-23
Auditor: MAULDIN & JENKINS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181901 2024-003 Material Weakness Yes I
1181902 2024-003 Material Weakness Yes I
1181903 2024-003 Material Weakness Yes I
1181904 2024-003 Material Weakness Yes I
1181905 2024-002 Material Weakness Yes N
1181906 2024-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $837,820 Yes 1
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $805,784 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $718,705 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $96,197 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $93,536 Yes 0
84.425 EDUCATION STABILIZATION FUND $77,709 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $59,982 Yes 1
12.U01 JUNIOR ROTC $54,215 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $38,362 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $27,758 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $20,583 Yes 1
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $14,336 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 $148,966 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, 2024.
The School District did not pass through any funds to subrecipients for the year ended June 30, 2024.
During the year ended June 30, 2024, $186,368 was transferred from the Title IV – Part A Student Support and Academic Enrichment Program to the Title I – Improving the Academic Achievement of the Disadvantaged Program. Expenditures of transfer are reflected within the receiving program.Expenditures of transfers are reflected within the receiving program.

Finding Details

Finding 2024-003
Criteria: The Unform 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 2024, the School District did not comply with suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted all three vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to ensure compliance with the suspension and debarment requirements of the Uniform Guidance.
Finding 2024-002
Criteria: As outlined in the OMB Compliance Supplement, to meet the requirements of the annual report card, high school graduation rate testing, a School District must implement appropriate policies and procedures for documenting the removal of a student from the adjusted cohort. A School District must maintain appropriate written documentation to support the removal of a student from the adjusted cohort. Condition: Based on the above criteria, the School District did not meet the requirements for removing a student from the cohort. Out of a sample of ten students, documentation supporting removal from the cohort was not available for six students. Cause: Management oversight. Effect: Due to lack of supporting documentation, the School District is not in compliance with the annual report card, graduation cohort testing. Recommendation: We recommend the School District maintain appropriate documentation for removing ta student from the cohort. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to obtain sufficient documentation for removing a student from the graduation cohort.