Audit 47911

FY End
2022-06-30
Total Expended
$200.55M
Findings
12
Programs
18
Year: 2022 Accepted: 2023-01-03

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
47686 2022-002 Significant Deficiency - N
47687 2022-002 Significant Deficiency - N
47688 2022-002 Significant Deficiency - N
47689 2022-002 Significant Deficiency - N
47690 2022-002 Significant Deficiency - N
47691 2022-002 Significant Deficiency - N
624128 2022-002 Significant Deficiency - N
624129 2022-002 Significant Deficiency - N
624130 2022-002 Significant Deficiency - N
624131 2022-002 Significant Deficiency - N
624132 2022-002 Significant Deficiency - N
624133 2022-002 Significant Deficiency - N

Contacts

Name Title Type
WNV6ZN1PN3L6 Suzanne Hatfield Auditee
4042546809 Doug Moses Auditor
No contacts on file

Notes to SEFA

Title: Food Donation (Commodities) Program Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Fulton 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amounts shown for the Food Donation Program (Non-cash assistance commodities) on the schedule of expenditures of federal awards represent the federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the School System during the current fiscal year.
Title: Donated Personal Protective Equipment Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Fulton 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the fiscal year ended June 30, 2022, the School System received $3,582,792 of donated personal protection equipment.
Title: Consolidation of Administrative Funds Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Fulton 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal, state and local expenditures were consolidated in a schoolwide plan for the fiscal year. The amounts of consolidated schoolwide plan expenditures, by program, are as follows: Title I $1,043,534 Title III $15,023 Title IV $30,046 Total consolidated administrative funds $1,088,603.

Finding Details

2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.
2022-002 Special Test Requirement ? Annual Report Card, High School Graduation Rate for Federally Funded Projects - U.S. Department of Education ? Title I, Grants to Local Educational Agencies (Assistance Listing #84.010) Criteria: Internal controls should be in place to ensure that the removal of a student from the adjusted cohort is appropriately documented. Condition and Context: During our testing of the School System?s student withdrawal documentation requested for the program, we noted that one (1) out of the sixty (60) samples did not have appropriate supporting documentation related to the student?s withdrawal. Cause: The School System has the appropriate policy in place however there were times when school officials did not follow the instructions to complete the required documentation when a student withdrew from school. The one (1) missing was from a start-up charter school during a period of transition in the entire administrative and front office staff. Effects: Not having appropriate supporting documentation for student withdrawal could result in reporting inaccurate graduation rates. Questioned Costs: None. Recommendation: We recommend the School System implement a procedure to ensure that school officials complete the required supporting documentation relating to student withdrawals. Auditee?s Response: The issue was addressed and internal controls were put in place; however, one issue was discovered from a start-up charter school during a period of transition of the entire administrative and front office staff.