Finding Text
Criteria: All capital purchases exceeding $5,000 are required to be approved by NC Department of Public Instruction prior to purchasing or contracting.
Condition: During the year, the District renovated the middle and high school cafeterias to include replacing flooring, painting and wall art without obtaining approval from NC Department of Public Instruction.
Effect: The district made purchases without proper approval which could result in unallowable expenditures.
Cause: Oversight.
Questioned Costs: $95,293
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: The District implements procedures to ensure that all capital purchases equal to or exceeding $5,000 from federal funds receive proper approval from NC Department of Public Instruction prior to purchasing or contracting.
Management Response: The Board agrees with this finding and recommendation.