FAC Explorer

Audit 396410

FY End
2025-06-30
Total Expended
$1.73M
Findings
8
Programs
12
Organization: Tyrrell County Board of Education (NC)
Year: 2025 Accepted: 2026-03-30
Auditor: ANDERSON SMITH AND WIKE PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1204638 2025-004 Material Weakness Yes C
1204639 2025-004 Material Weakness Yes C
1204640 2025-004 Material Weakness Yes C
1204641 2025-004 Material Weakness Yes C
1204642 2025-004 Material Weakness Yes C
1204643 2025-004 Material Weakness Yes C
1204644 2025-004 Material Weakness Yes C
1204645 2025-004 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $496,688 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $269,099 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $147,459 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $34,654 Yes 0
84.358 RURAL EDUCATION $9,294 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $9,292 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $9,066 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $8,100 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $7,866 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $5,831 Yes 0
84.425 EDUCATION STABILIZATION FUND $5,000 Yes 1
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $1,784 Yes 0

Contacts

Name Title Type
F9E2KMNA9YJ5 Kristy Christenberry Auditee
2527691121 Paul Carson 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 Tyrrell County 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 Tyrrell County Board of Education, it is not intended to and does not present the financial position, changes in net assets or cash flows of Tyrrell County Board of Education.

Finding Details

Finding 2025-004
U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Names: COVID-19 – Education Stabilization Fund (AL #: 84.425) MATERIAL WEAKNESS Compliance – Cash Management Criteria: Controls should ensure that bank reconciliations are prepared in a timely manner each month to enable the Board to make timely decisions based upon accurate data. Condition: State bank account reconciliations were not prepared in a timely manner during the year. Effect: Since bank account reconciliations were not performed in a timely manner, management decisions could have been made by the Board while relying upon inaccurate financial reporting. Cause: Lack of oversight by management. Questioned costs: None. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that management implement controls and procedures to ensure that State bank account reconciliations are performed in a timely manner each month. 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.