Finding Text
U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Name: Supporting Effective Instruction AL #: 84.367 SIGNIFICANT DEFICIENCY Compliance – Special Tests and Provisions Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. These amendments are submitted through the LBAAS system and approved by the individual program consultant at DPI. Condition: The district overspent its federal PRC 103 (Supporting Effective Instruction) budgeted expenditures for account code 3.5110.103.135 by $64,732 which is approximately 17% of the total PRC 103 approved budget. Effect: The Board 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 costs: None. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that controls be put in place to ensure that budget amendments are completed in accordance with program requirements. 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.