FAC Explorer

Audit 40005

FY End
2022-06-30
Total Expended
$24.88M
Findings
14
Programs
15
Organization: Kershaw County School District (SC)
Year: 2022 Accepted: 2022-11-30
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43519 2022-002 Significant Deficiency - B
43520 2022-002 Significant Deficiency - B
43521 2022-002 Significant Deficiency - B
43522 2022-002 Significant Deficiency - B
43523 2022-003 Significant Deficiency - B
43524 2022-003 Significant Deficiency - B
43525 2022-003 Significant Deficiency - B
619961 2022-002 Significant Deficiency - B
619962 2022-002 Significant Deficiency - B
619963 2022-002 Significant Deficiency - B
619964 2022-002 Significant Deficiency - B
619965 2022-003 Significant Deficiency - B
619966 2022-003 Significant Deficiency - B
619967 2022-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $6.39M Yes 1
10.553 School Breakfast Program $2.24M - 0
10.543 Healthier US School Challenge: Smarter Lunchrooms $256,834 - 0
12.000 Jrotc $223,881 - 0
10.555 National School Lunch Program $217,082 - 0
84.367 Improving Teacher Quality State Grants $30,043 - 0
84.010 Title I Grants to Local Educational Agencies $28,222 Yes 1
84.173 Special Education_preschool Grants $27,448 - 0
84.027 Special Education_grants to States $20,278 - 0
84.041 Impact Aid $18,149 - 0
84.002 Adult Education - Basic Grants to States $7,573 - 0
84.424 Student Support and Academic Enrichment Program $3,934 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $1,900 - 0
84.365 English Language Acquisition State Grants $1,264 - 0
84.048 Career and Technical Education -- Basic Grants to States $385 - 0

Contacts

Name Title Type
DMKPFQYJKBQ3 Brad Willard Auditee
8034328416 Larry Finney Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal award programs of Kershaw County School District, South Carolina (the "District") for the year ended June 30, 2022. All federal awards received directly from the federal agencies, as well as those passed through other government agencies, are included on the Schedule. The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in the notes to the District's financial statements. Federal award expenditures are reported in the District's financial statements primarily as expenditures in the Special Revenue Fund and the Special Revenue - Food Service Fund. Amounts reported in the accompanying Schedule agree with the amounts reported in the related federal financial reports except for timing differences relating to expenditures made subsequent to the filing of the federal financial reports. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-002
2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-002
2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-002
2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-003
2022-003: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS PROCUREMENT) CONDITION: The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. CRITERIA: All items purchased with Title I funds should be following the District?s approved procurement code and following their established internal controls. CONTEXT, CAUSE, AND EFFECT: We noted during our review of Title I non-payroll disbursements the following items: It appears a purchase was made to avoid the single transaction limit of $500. An employee approved their own purchase. One instance where a full-time teachers salary was moved to another fund but the substitute?s salary of $312 was included in Title I expenditures. RECOMMENDATION: We recommend that the District follow its procurement and internal control policies and procedures. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-003
2022-003: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS PROCUREMENT) CONDITION: The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. CRITERIA: All items purchased with Title I funds should be following the District?s approved procurement code and following their established internal controls. CONTEXT, CAUSE, AND EFFECT: We noted during our review of Title I non-payroll disbursements the following items: It appears a purchase was made to avoid the single transaction limit of $500. An employee approved their own purchase. One instance where a full-time teachers salary was moved to another fund but the substitute?s salary of $312 was included in Title I expenditures. RECOMMENDATION: We recommend that the District follow its procurement and internal control policies and procedures. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-003
2022-003: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS PROCUREMENT) CONDITION: The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. CRITERIA: All items purchased with Title I funds should be following the District?s approved procurement code and following their established internal controls. CONTEXT, CAUSE, AND EFFECT: We noted during our review of Title I non-payroll disbursements the following items: It appears a purchase was made to avoid the single transaction limit of $500. An employee approved their own purchase. One instance where a full-time teachers salary was moved to another fund but the substitute?s salary of $312 was included in Title I expenditures. RECOMMENDATION: We recommend that the District follow its procurement and internal control policies and procedures. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-002
2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-002
2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-002
2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-002
2022-002: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS) CONDITION: The School District was not always following its approved spending plan when making non-payroll disbursements. CRITERIA: All items purchased with ESSER funds should be allowable and agree to the District's approved spending plan. CONTEXT, CAUSE, AND EFFECT: We noted during our review of all ESSER II non-payroll disbursements that seven purchases for $1,534 did not adhere to the District?s approved spending plan. RECOMMENDATION: We recommend that the District adhere to the ESSER approved spending plans. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-003
2022-003: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS PROCUREMENT) CONDITION: The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. CRITERIA: All items purchased with Title I funds should be following the District?s approved procurement code and following their established internal controls. CONTEXT, CAUSE, AND EFFECT: We noted during our review of Title I non-payroll disbursements the following items: It appears a purchase was made to avoid the single transaction limit of $500. An employee approved their own purchase. One instance where a full-time teachers salary was moved to another fund but the substitute?s salary of $312 was included in Title I expenditures. RECOMMENDATION: We recommend that the District follow its procurement and internal control policies and procedures. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-003
2022-003: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS PROCUREMENT) CONDITION: The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. CRITERIA: All items purchased with Title I funds should be following the District?s approved procurement code and following their established internal controls. CONTEXT, CAUSE, AND EFFECT: We noted during our review of Title I non-payroll disbursements the following items: It appears a purchase was made to avoid the single transaction limit of $500. An employee approved their own purchase. One instance where a full-time teachers salary was moved to another fund but the substitute?s salary of $312 was included in Title I expenditures. RECOMMENDATION: We recommend that the District follow its procurement and internal control policies and procedures. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.
Finding 2022-003
2022-003: ALLOWABLE COSTS (NON-PAYROLL DISBURSEMENTS PROCUREMENT) CONDITION: The School District was not always following its procurement policies and internal control policies when making non-payroll disbursements. CRITERIA: All items purchased with Title I funds should be following the District?s approved procurement code and following their established internal controls. CONTEXT, CAUSE, AND EFFECT: We noted during our review of Title I non-payroll disbursements the following items: It appears a purchase was made to avoid the single transaction limit of $500. An employee approved their own purchase. One instance where a full-time teachers salary was moved to another fund but the substitute?s salary of $312 was included in Title I expenditures. RECOMMENDATION: We recommend that the District follow its procurement and internal control policies and procedures. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 124 in this audit report.