FAC Explorer

Audit 40521

FY End
2022-06-30
Total Expended
$23.77M
Findings
2
Programs
14
Organization: City of Dalton Board of Education (GA)
Year: 2022 Accepted: 2022-12-13
Auditor: Estes & Walcott

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45612 2022-001 Significant Deficiency - AB
622054 2022-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $6.03M - 0
10.553 School Breakfast Program $2.19M - 0
84.010 Title I Grants to Local Educational Agencies $2.04M Yes 1
84.027 Special Education_grants to States $1.73M - 0
84.287 Twenty-First Century Community Learning Centers $340,370 - 0
84.367 Improving Teacher Quality State Grants $249,805 - 0
84.365 English Language Acquisition State Grants $224,081 - 0
84.424 Student Support and Academic Enrichment Program $201,678 - 0
84.048 Career and Technical Education -- Basic Grants to States $87,021 - 0
93.575 Child Care and Development Block Grant $68,986 - 0
12.357 Rotc Language and Culture Training Grants $60,924 - 0
84.196 Education for Homeless Children and Youth $59,380 - 0
84.173 Special Education_preschool Grants $56,108 - 0
84.425 Education Stabilization Fund $34,626 Yes 0

Contacts

Name Title Type
Y5ZJZE9MBH34 Theresa Perry Auditee
7068764005 Alexandria Walcott Auditor
No contacts on file

Notes to SEFA

Title: Noncash Awards Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal awards received by the City of Dalton Board of Education. All federal awards received directly from federal agencies and all federal awards passed through other government agencies are included in this schedule. The accompanying schedule of expenditures of federal awards is presented using the full accrual basis of accounting, which is described in Note 1 of the School Districts notes to the financial statements. Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures incurred for the food distribution program represent the federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the system during the current fiscal year. They are included in the total for the National School Lunch Program. The value of donated commodities distributed totaled $233,132 the year ended June 30, 2022.

Finding Details

Finding 2022-001
Criteria: Charges to federal programs should comply with federal requirements of the program and comply with School District internal control policies and procedures. Condition: Charges to the federal program did not comply with program requirements. Cause: In two separate sampling applications, four items of a population of seventy-six and sixteen items of a population of twenty-five were found to not adhere to the internal control and compliance policies and procedures set forth by the School District. Effect: The School District failed to comply with program requirements. Recommendation: Procedures should be implemented to ensure all School District policies and procedures are followed. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
Finding 2022-001
Criteria: Charges to federal programs should comply with federal requirements of the program and comply with School District internal control policies and procedures. Condition: Charges to the federal program did not comply with program requirements. Cause: In two separate sampling applications, four items of a population of seventy-six and sixteen items of a population of twenty-five were found to not adhere to the internal control and compliance policies and procedures set forth by the School District. Effect: The School District failed to comply with program requirements. Recommendation: Procedures should be implemented to ensure all School District policies and procedures are followed. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.