FAC Explorer

Audit 400026

FY End
2025-06-30
Total Expended
$11.69M
Findings
2
Programs
14
Organization: Laurens County Board of Education (GA)
Year: 2025 Accepted: 2026-04-29
Auditor: MAULDIN AND JENKINS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1210728 2025-001 Material Weakness Yes N
1210729 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $4.69M Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.08M Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $1.79M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.28M Yes 0
84.358 RURAL EDUCATION $628,776 Yes 0
84.425 EDUCATION STABILIZATION FUND $355,786 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $100,299 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $90,100 Yes 0
12.U01 JUNIOR ROTC $78,244 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $33,610 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $23,795 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $22,706 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $17,666 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $11,049 Yes 0

Contacts

Name Title Type
FBCXZ4LKQZP7 Mary McCollough Auditee
4782724767 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Laurens County School’s (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 $386,886 of non-cash expenditures in the form of donated food commodities.
The School System elected not to use the 10% de minimis cost rate for the year ended June 30, 2025.
The School System did not pass through any funds to subrecipients for the year ended June 30, 2025.
During the year ended June 30, 2025, $506,951 was tranferred to the Title V-B Rural and Low Income Schools program from the Supporting Effective Instruction – State Grants program ($331,407) and the Student Support and Academic Enrichment Program ($175,544). Expenditures of transfers are reflected within the receiving program.

Finding Details

Finding 2025-001
2025-001 Title I, Local Educational Agencies, ALN 84.010 – Special Tests and Provisions - Participation of Private School Children Criteria: Under the Elementary and Secondary Education Act (“ESEA”), as amended by the Every Student Succeeds Act (“ESSA”) (Sections 1117 and 8501), and the Individuals with Disabilities Education Act (“IDEA”), Local Educational Agencies (“LEAs”) are required to provide for "timely and meaningful consultation" with appropriate private school officials. To ensure services can begin at the start of the fiscal year, invitations to participate in federal programs must be sent early enough in the preceding school year to allow for proper planning and allocation of resources. Condition: The School District did not send out participation invitations or initiate the formal consultation process with private school officials in a timely manner for the FY 2025 federal programs. Context: During our testing of federal program compliance, we noted that invitations for private school participation in Title I, Part A were not issued, which did not allow for the completion of meaningful consultation prior to the start of the grant period on July 1, 2024. Cause: Management oversight Effect: The School District is in non-compliance with federal "Equitable Services" requirements. This delay potentially results in the late delivery of services to eligible private school students and teachers and could lead to the loss or required carryover of federal funds. Recommendation: We recommend the School District strengthen internal controls to ensure private school letters and consultations are performed in a timely manner. Views of Responsible Officials and Planned Correction Action: We concur. The School District will strengthen controls to ensure timely communication with private schools regarding equitable services.