FAC Explorer

Audit 4224

FY End
2023-06-30
Total Expended
$19.34M
Findings
8
Programs
20
Organization: Newberry County School District (SC)
Year: 2023 Accepted: 2023-11-27
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2451 2023-002 Significant Deficiency - AB
2452 2023-002 Significant Deficiency - AB
2453 2023-002 Significant Deficiency - AB
2454 2023-002 Significant Deficiency - AB
578893 2023-002 Significant Deficiency - AB
578894 2023-002 Significant Deficiency - AB
578895 2023-002 Significant Deficiency - AB
578896 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $1.75M - 0
10.553 School Breakfast Program $1.29M Yes 0
84.367 Improving Teacher Quality State Grants $351,614 - 0
84.027 Covid-19 - Special Education_grants to States $208,384 - 0
84.358 Rural Education $186,884 - 0
84.287 Twenty-First Century Community Learning Centers $174,580 - 0
84.002 Adult Education - Basic Grants to States $167,244 - 0
10.555 National School Lunch Program $165,900 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $125,398 - 0
84.424 Student Support and Academic Enrichment Program $115,922 - 0
84.010 Title I Grants to Local Educational Agencies $93,165 - 0
12.000 Jrotc $71,046 - 0
84.365 English Language Acquisition State Grants $58,744 - 0
84.173 Special Education_preschool Grants $53,266 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $41,984 - 0
10.666 Schools and Roads - Grants to Counties $34,310 - 0
84.173 Covid-19 - Special Education_preschool Grants $29,083 - 0
10.560 State Administrative Expenses for Child Nutrition $9,185 - 0
84.425 Covid-19 - Education Stabilization Fund $7,830 Yes 1
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $300 - 0

Contacts

Name Title Type
SN13WKYYQWN8 Susan Dowd Auditee
8033212600 David Phillips Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GENERAL: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all federal award programs of The School District of Newberry County, South Carolina (the “School District”) for the year ended June 30, 2023. All federal awards received directly from the federal agencies, as well as those passed through other government agencies, are included on the Schedule. BASIS OF ACCOUNTING: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in the notes to the School District’s financial statements. RELATIONSHIP TO FINANCIAL STATEMENTS: Federal award expenditures are reported in the School District’s financial statements primarily as expenditures in the Special Revenue Funds and as prepaids in certain cases. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS: 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 School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.
Finding 2023-002
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.
Finding 2023-002
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.
Finding 2023-002
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.
Finding 2023-002
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.
Finding 2023-002
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.
Finding 2023-002
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.
Finding 2023-002
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.