FAC Explorer

Audit 398464

FY End
2025-06-30
Total Expended
$17.73M
Findings
6
Programs
18
Organization: Edgecombe County Board of Education (NC)
Year: 2025 Accepted: 2026-04-12
Auditor: ANDERSON SMITH & WIKE PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206436 2025-011 Material Weakness Yes B
1206437 2025-011 Material Weakness Yes B
1206438 2025-011 Material Weakness Yes B
1206439 2025-011 Material Weakness Yes B
1206440 2025-011 Material Weakness Yes B
1206441 2025-011 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $5.27M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $2.40M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $1.23M Yes 1
10.855 DISTANCE LEARNING AND TELEMEDICINE LOANS AND GRANTS $685,357 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $538,993 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $278,561 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $208,915 Yes 1
84.358 RURAL EDUCATION $193,282 Yes 0
12.000 ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT $175,731 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $140,356 Yes 1
84.011 MIGRANT EDUCATION_STATE GRANT PROGRAM $137,385 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $123,471 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $67,198 Yes 0
84.425 EDUCATION STABILIZATION FUND $57,375 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $43,823 Yes 0
32.009 EMERGENCY CONNECTIVITY FUND PROGRAM $41,172 Yes 0
93.235 TITLE V STATE SEXUAL RISK AVOIDANCE EDUCATION (TITLE V STATE SRAE) PROGRAM $39,687 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1,787 Yes 1

Contacts

Name Title Type
LW9HFNZE62T3 Dena Howell Auditee
2516412600 Shannon Dennison 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 Edgecombe 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 US Code of Federal Regulations 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 Edgecombe County Board of Education, it is not intended to and does not present the financial position, changes in net assets or cash flows of Edgecombe County Board of Education.

Finding Details

Finding 2025-011
SIGNIFICANT DEFICIENCY / NON-COMPLIANCE US DEPARTMENT OF AGRICULTURE AWARD: CHILD NUTRITION CLUSTER Allowable costs/cost principles Criteria: North Carolina General Statute 115C-450 limits indirect costs charged to the Child Nutrition Program to a maximum of 8% of allowable expenditures. Condition: The District overcharged the Child Nutrition Program by $314,388. Effect: The District overstated revenue in the Other Special Revenue Fund by $314,388 leading to an overstatement of available resources. Cause: Insufficient oversight by management. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Questioned Cost: None. A liability has been recorded to reimburse the Child Nutrition Program. Recommendation: We recommend that management implement and enforce controls to ensure that indirect costs charged to the Child Nutrition Program do not exceed allowable limits. Management Response: The Board agrees with this finding and recommendation.