Finding 1092242 (2024-001)

Significant Deficiency
Requirement
G
Questioned Costs
$1
Year
2024
Accepted
2024-12-19

AI Summary

  • Core Issue: The district exceeded the allowable 12% limit for Title I administration costs, spending 16.52% instead.
  • Impacted Requirements: This non-compliance violates N.C. State Board of Education Policy regarding Title I fund management.
  • Recommended Follow-Up: Management should establish controls and procedures to ensure compliance with spending limits, as agreed upon in the Corrective Action Plan.

Finding Text

SIGNIFICANT DEFICIENCY: Compliance -Mathcing, Level of Effort, Earmaking Criteria: A school unit may spend no more than 12% of its yearly allotment for administration and supervision of the Title I program (N.C. State Board of Education Policy). Condition: The district expended 16.52% of its Title I allotment for administration and supervision expenditures. Effect: The district is not in compliance with the aforementioned criteria. Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to. Questioned cost: $56,366.68. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that management implement controls and procedures to ensure that the aforementioned program requirement is understood and adhered to. Views of responsible officials and planned corrective actions:The Board of Education agrees with this finding. Management will take the necessary actions as described in the Corrective Action Plan.

Categories

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 515800 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.54M
93.600 Head Start $1.38M
32.009 Emergency Connectivity Fund Program $1.07M
10.553 School Breakfast Program $376,070
84.367 Improving Teacher Quality State Grants $267,461
84.365 English Language Acquisition State Grants $155,502
84.048 Career and Technical Education -- Basic Grants to States $127,395
84.424 Student Support and Academic Enrichment Program $104,782
10.559 Summer Food Service Program for Children $81,292
84.425 Education Stabilization Fund $65,893
10.555 National School Lunch Program $38,264
84.173 Special Education_preschool Grants $36,154
84.027 Special Education_grants to States $8,000
84.196 Education for Homeless Children and Youth $5,313