FAC Explorer

Audit 46298

FY End
2022-06-30
Total Expended
$6.69M
Findings
28
Programs
9
Organization: Summers County Board of Education (WV)
Year: 2022 Accepted: 2023-05-21
Auditor: The Fyffe Jones Group Ac

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39748 2022-003 - - L
39749 2022-003 - - L
39750 2022-003 - - L
39751 2022-002 Material Weakness - L
39752 2022-003 - - L
39753 2022-002 Material Weakness - I
39754 2022-003 - - L
39755 2022-002 Material Weakness - I
39756 2022-003 - - L
39757 2022-002 Material Weakness - I
39758 2022-003 - - L
39759 2022-002 Material Weakness - I
39760 2022-003 - - L
39761 2022-002 Material Weakness - I
616190 2022-003 - - L
616191 2022-003 - - L
616192 2022-003 - - L
616193 2022-002 Material Weakness - L
616194 2022-003 - - L
616195 2022-002 Material Weakness - I
616196 2022-003 - - L
616197 2022-002 Material Weakness - I
616198 2022-003 - - L
616199 2022-002 Material Weakness - I
616200 2022-003 - - L
616201 2022-002 Material Weakness - I
616202 2022-003 - - L
616203 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.28M - 0
10.555 National School Lunch Program $974,371 Yes 1
84.027 Special Education_grants to States $495,860 - 0
84.367 Improving Teacher Quality State Grants $114,014 - 0
84.424 Student Support and Academic Enrichment Program $113,462 - 0
84.425 Education Stabilization Fund $93,923 Yes 2
84.048 Career and Technical Education -- Basic Grants to States $28,684 - 0
84.173 Special Education_preschool Grants $21,166 - 0
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $4,835 - 0

Contacts

Name Title Type
NQWFRDEJBEX5 Kasandra McClung Auditee
3044666000 Michael Misiti Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 - SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Summers County Board of Education and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The Summers County Board of Education did not elect to use the 10% de minimis indirect cost rate for its federal programs. The Summers County Board of Education did not have subrecipients during the 2022 fiscal year.

Finding Details

Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.
Finding 2022-003
The financial statement audit was not completed by March 31, 2023, the single audit deadline.
Finding 2022-002
Proper purchasing procedures were not followed in accordance with federal purchasing policies.