FAC Explorer

Audit 5045

FY End
2023-06-30
Total Expended
$25.10M
Findings
2
Programs
19
Organization: Cherokee County School District (SC)
Year: 2023 Accepted: 2023-12-01
Auditor: Cline Brandt Kochenower CO P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3119 2023-002 - - N
579561 2023-002 - - N

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $1.23M Yes 0
84.425 Covid 19education Stabilization Fund $624,386 Yes 0
10.559 Summer Food Service Program for Children $282,774 Yes 0
10.555 National School Lunch Program $229,100 Yes 0
10.582 Fresh Fruit and Vegetable Program $218,706 Yes 0
84.027 Special Education_grants to States $127,664 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $75,680 - 0
12.000 Air Force Jrotc $62,478 - 0
84.173 Special Education_preschool Grants $32,988 - 0
84.424 Student Support and Academic Enrichment Program $30,836 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $28,093 - 0
84.425 Covid 19 Education Stabilization Fund $25,517 Yes 0
84.196 Education for Homeless Children and Youth $8,171 - 0
10.560 State Administrative Expenses for Child Nutrition $6,710 - 0
84.002 Adult Education - Basic Grants to States $5,809 - 0
84.365 English Language Acquisition State Grants $5,610 - 0
84.010 Title I Grants to Local Educational Agencies $1,837 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $647 - 0
84.367 Improving Teacher Quality State Grants $0 - 0

Contacts

Name Title Type
M54XTPHKB557 Sandy Isom Auditee
4347702310 Laura Arango Auditor
No contacts on file

Notes to SEFA

Title: A – General Accounting Policies: Accural basis of accounting De Minimis Rate Used: N Rate Explanation: The School District used the restricted indirect cost rate for its programs. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all federal award programs of Cherokee County School district One, Gaffney, 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. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net positions, or cash flows of the School District.
Title: B – Basis of Accounting Accounting Policies: Accural basis of accounting De Minimis Rate Used: N Rate Explanation: The School District used the restricted indirect cost rate for its programs. The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in the notes to the School District’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: C – Relationship to Basic Financial Statements Accounting Policies: Accural basis of accounting De Minimis Rate Used: N Rate Explanation: The School District used the restricted indirect cost rate for its programs. Federal award expenditures are reported in the School District’s basic financial statements as expenditures in the Special Revenue Fund and operating expenses in the Enterprise Fund.
Title: D – Relationship to Federal Financial Reports Accounting Policies: Accural basis of accounting De Minimis Rate Used: N Rate Explanation: The School District used the restricted indirect cost rate for its programs. 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.
Title: E - Indirect Cost Accounting Policies: Accural basis of accounting De Minimis Rate Used: N Rate Explanation: The School District used the restricted indirect cost rate for its programs. The School District used the restricted indirect cost rate for its programs and did not elect to use the 10% de minimis cost rate as covered in 2 CFR Part 200

Finding Details

Finding 2023-002
Condition: We found that the School District rolled over more than 15% into the second year of the grant and did not request and utilize a waiver for fiscal year 2023. Criteria: A Title I grant is a two-year grant. Only 15% of the grant allocation can be carried over into the second year of the grant unless a waiver is requested and utilized by the School District. A School District can only request to utilize a waiver once every three years. Cause: Appropriate monitoring was not in place. There were too many Title I plans open at one time and the principals at each school were not reviewing this on a regular basis. Effect: The School District is not in compliance with the carryover requirements set by the South Carolina Department of Education (SCDE) for Title I grants. The School District may be required to return a portion of their Title I funds to be in compliance with the carryover requirement. Recommendation: We recommend that the School District monitor their Title I expenditures monthly to ensure that carryover amounts do not exceed 15% into the second year of the grant or to be able to request a waiver in a timely manner.
Finding 2023-002
Condition: We found that the School District rolled over more than 15% into the second year of the grant and did not request and utilize a waiver for fiscal year 2023. Criteria: A Title I grant is a two-year grant. Only 15% of the grant allocation can be carried over into the second year of the grant unless a waiver is requested and utilized by the School District. A School District can only request to utilize a waiver once every three years. Cause: Appropriate monitoring was not in place. There were too many Title I plans open at one time and the principals at each school were not reviewing this on a regular basis. Effect: The School District is not in compliance with the carryover requirements set by the South Carolina Department of Education (SCDE) for Title I grants. The School District may be required to return a portion of their Title I funds to be in compliance with the carryover requirement. Recommendation: We recommend that the School District monitor their Title I expenditures monthly to ensure that carryover amounts do not exceed 15% into the second year of the grant or to be able to request a waiver in a timely manner.