FAC Explorer

Audit 7893

FY End
2023-06-30
Total Expended
$4.91M
Findings
0
Programs
16
Organization: Calhoun County Public Schools (SC)
Year: 2023 Accepted: 2023-12-21
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $762,720 - 0
10.553 School Breakfast Program $271,074 - 0
84.027 Special Education_grants to States $118,347 Yes 0
10.565 Commodity Supplemental Food Program $89,963 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $81,689 - 0
12.357 Rotc Language and Culture Training Grants $68,906 - 0
17.259 Wia Youth Activities $62,040 - 0
10.582 Fresh Fruit and Vegetable Program $54,738 - 0
84.424 Student Support and Academic Enrichment Program $34,917 - 0
84.425 Education Stabilization Fund $21,793 Yes 0
84.367 Improving Teacher Quality State Grants $17,636 - 0
84.358 Rural Education $14,207 - 0
84.365 English Language Acquisition State Grants $4,900 - 0
84.173 Special Education_preschool Grants $4,414 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $3,436 - 0
84.010 Title I Grants to Local Educational Agencies $647 - 0

Contacts

Name Title Type
DVSJN1KVB6S5 Rusty Brunson Auditee
8036552628 Brian Nicholson Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: See note De Minimis Rate Used: N Rate Explanation: See above The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all federal award programs of Calhoun County Public Schools (the “District”) for the year ended June 30, 2023. All federal awards received directly from federal agencies, as well as those passed through other government agencies, are included on the Schedule.
Title: Basis of Accounting Accounting Policies: See note De Minimis Rate Used: N Rate Explanation: See above The accompanying Schedule includes federal grant activity of the District under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in conformity with the requirements of Title 2 U.S. Code of Federal Requirements (CFR) 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 District, it is not intended to and does not present financial position, changes in net position, or cash flows of the District.Expenditures reported in the Schedule are reported on the accrual basis of accounting. 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.
Title: Relationship to Basic Financial Statements Accounting Policies: See note De Minimis Rate Used: N Rate Explanation: See above Federal award expenditures are reported in the District’s basic financial statements as expenditures in the Special Revenue Fund and Food Service Fund.
Title: Indirect Cost Accounting Policies: See note De Minimis Rate Used: N Rate Explanation: See above The District has a restricted indirect cost rate that is used for its federal programs and did not use the 10% de Minimis indirect cost rate as allowed under the Uniform Guidance and covered in 2 CFR Part 200.414.
Title: Subrecipients Accounting Policies: See note De Minimis Rate Used: N Rate Explanation: See above The District did not provide any awards to subrecipients for the year ended June 30, 2023.